{"id":861,"date":"2021-01-05T05:57:00","date_gmt":"2021-01-05T04:57:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/controle-fiscal-et-interets-de-retard-combien\/"},"modified":"2021-04-21T03:00:41","modified_gmt":"2021-04-21T01:00:41","slug":"controle-fiscal-et-interets-de-retard-combien","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/controle-fiscal-et-interets-de-retard-combien\/","title":{"rendered":"Contr\u00f4le fiscal et int\u00e9r\u00eats de retard : combien ?"},"content":{"rendered":"

Lorsque l\u2019administration fiscale envisage de rectifier le montant d\u2019un imp\u00f4t ou d\u2019une taxe mis \u00e0 la charge d\u2019une entreprise ou d\u2019un particulier, elle assortit ce redressement, sauf exception, d\u2019un int\u00e9r\u00eat de retard, dont le taux vient d\u2019\u00eatre am\u00e9nag\u00e9 par la Loi de Finances pour 2021\u2026<\/p>\n

\n

Taux de l\u2019int\u00e9r\u00eat de retard : 0,20 %<\/h2>\n

L\u2019int\u00e9r\u00eat de retard sera d\u00fb \u00e0 partir du moment o\u00f9 il est \u00e9tabli que vous avez pay\u00e9 un imp\u00f4t ou une taxe avec retard : l\u2019administration, appuy\u00e9e par le juge de l\u2019imp\u00f4t, justifie son application par le fait qu\u2019il r\u00e9pare un pr\u00e9judice financier subi par le Tr\u00e9sor du fait de la perception diff\u00e9r\u00e9e de l\u2019imp\u00f4t.<\/p>\n

Appliqu\u00e9 automatiquement, sans avoir \u00e0 \u00eatre motiv\u00e9, il ne s\u2019agit pas d\u2019une sanction au sens juridique du terme.<\/p>\n

Pour les int\u00e9r\u00eats courant depuis le 1er janvier 2018, le taux de l\u2019int\u00e9r\u00eat de retard est fix\u00e9 \u00e0 0,2 % par mois, calcul\u00e9 sur le montant de l\u2019imp\u00f4t rectifi\u00e9 ou dont le paiement a \u00e9t\u00e9 diff\u00e9r\u00e9 au-del\u00e0 de la date limite qui vous \u00e9tait impartie.<\/p>\n

La Loi de Finances pour 2018 a, en effet, r\u00e9duit le taux des int\u00e9r\u00eats de retard de 0,40 % \u00e0 0,20 % (corr\u00e9lativement, le taux des int\u00e9r\u00eats moratoires dus par l\u2019Etat est aussi fix\u00e9 \u00e0 0,20 %).<\/p>\n

Il \u00e9tait pr\u00e9vu que cette diminution du taux s\u2019applique pour les int\u00e9r\u00eats courant du 1er janvier 2018 au 31 d\u00e9cembre 2020.<\/p>\n

La Loi de Finances pour 2020 p\u00e9rennise ce taux de 0,20 % pour les int\u00e9r\u00eats de retard et pour les int\u00e9r\u00eats moratoires, sans pr\u00e9voir d\u2019\u00e9ch\u00e9ances pr\u00e9cises pour sa r\u00e9vision.<\/p>\n

Source : Loi de Finances pour 2021, n\u00b0 2020-1721, du 29 d\u00e9cembre 2020, article 68<\/p>\n

Contr\u00f4le fiscal et int\u00e9r\u00eats de retard : combien ?<\/a> \u00a9 Copyright WebLex – 2021<\/p>\n<\/div>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Lorsque l\u2019administration fiscale envisage de rectifier le montant d\u2019un imp\u00f4t ou d\u2019une taxe mis \u00e0 la charge d\u2019une entreprise ou d\u2019un particulier, elle assortit ce redressement, sauf exception, d\u2019un int\u00e9r\u00eat de retard, dont le taux vient d\u2019\u00eatre am\u00e9nag\u00e9 par la Loi de Finances pour 2021\u2026<\/p>\n","protected":false},"author":0,"featured_media":4237,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-861","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"\nContr\u00f4le fiscal et int\u00e9r\u00eats de retard : combien ? - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/controle-fiscal-et-interets-de-retard-combien\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contr\u00f4le fiscal et int\u00e9r\u00eats de retard : combien ? 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