{"id":8620,"date":"2023-08-23T00:00:00","date_gmt":"2023-08-22T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/controle-fiscal-quand-un-vitrier-nest-pas-tres-clair\/"},"modified":"2023-08-23T00:00:00","modified_gmt":"2023-08-22T22:00:00","slug":"controle-fiscal-quand-un-vitrier-nest-pas-tres-clair","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/controle-fiscal-quand-un-vitrier-nest-pas-tres-clair\/","title":{"rendered":"Contr\u00f4le fiscal : quand un vitrier n\u2019est pas tr\u00e8s clair\u2026"},"content":{"rendered":"<p>\u00c0 l\u2019issue d\u2019un contr\u00f4le fiscal, une personne, qui exerce depuis plusieurs ann\u00e9es une activit\u00e9 de miroitier-vitrier sans en avoir inform\u00e9 ni le centre de formalit\u00e9s des entreprises, ni le greffe du tribunal de commerce, ni l\u2019administration fiscale, se voit r\u00e9clamer des suppl\u00e9ments d\u2019imp\u00f4t sur le revenu et de TVA. Ce qui lui est reproch\u00e9 : l\u2019exercice d\u2019une activit\u00e9 \u00ab occulte \u00bb\u2026<\/p>\n<h2>Contr\u00f4le fiscal : attention \u00e0 la notion d\u2019activit\u00e9 \u00ab occulte \u00bb !<\/h2>\n<p>\u00c0 l\u2019occasion d\u2019un contr\u00f4le, l\u2019administration fiscale s\u2019aper\u00e7oit qu\u2019une personne exerce une activit\u00e9 de miroitier-vitrier de mani\u00e8re \u00ab occulte \u00bb.<\/p>\n<p>Pourquoi ? Tout simplement parce que :<\/p>\n<ul>\n<li>cette activit\u00e9 n\u2019a pas \u00e9t\u00e9 port\u00e9e \u00e0 la connaissance du centre de formalit\u00e9s des entreprises ou du greffe du tribunal de commerce ;<\/li>\n<li>la personne contr\u00f4l\u00e9e n\u2019a pas d\u00e9pos\u00e9 les d\u00e9clarations fiscales relatives \u00e0 cette activit\u00e9 dans les d\u00e9lais l\u00e9gaux.<\/li>\n<\/ul>\n<p>Une qualification importante qui lui permet de b\u00e9n\u00e9ficier d\u2019un d\u00e9lai \u00ab sp\u00e9cial \u00bb de reprise de 10 ans, ce qui signifie qu\u2019elle peut agir (si elle entend rectifier une personne) jusqu\u2019\u00e0 la fin de la 10e ann\u00e9e qui suit celle au titre de laquelle l\u2019imp\u00f4t est d\u00fb ou, pour la TVA, suivant celle au titre de laquelle la taxe est due, autrement dit au cours de laquelle les op\u00e9rations soumises \u00e0 TVA sont r\u00e9alis\u00e9es.<\/p>\n<p>Dans cette affaire, l\u2019administration fiscale r\u00e9clame au contrevenant des rappels d\u2019imp\u00f4t sur le revenu (IR) et de TVA pour une p\u00e9riode de 7 ans.<\/p>\n<p>Ce que conteste le vitrier pour qui son activit\u00e9 n\u2019a rien d\u2019occulte ! Il rappelle, en effet, qu\u2019il a bien d\u00e9clar\u00e9 les revenus tir\u00e9s de cette activit\u00e9 \u00e0 l\u2019imp\u00f4t sur le revenu&#8230; dans la cat\u00e9gorie des traitements et salaires. S\u2019il s\u2019est effectivement tromp\u00e9 de case au moment de remplir sa d\u00e9claration d\u2019imp\u00f4t sur le revenu, il n\u2019a pas cherch\u00e9 \u00e0 dissimuler son activit\u00e9 professionnelle \u00e0 l\u2019administration.<\/p>\n<p>Par cons\u00e9quent, parce que son activit\u00e9 n\u2019est pas \u00ab occulte \u00bb, l\u2019administration fiscale ne b\u00e9n\u00e9ficie pas du d\u00e9lai sp\u00e9cial de reprise de 10 ans et les rappels d\u2019IR et de TVA ne sont pas dus !<\/p>\n<p>Saisi de cette contestation, le juge distingue clairement l\u2019IR de la TVA :<\/p>\n<ul>\n<li>concernant l\u2019IR, il indique qu\u2019effectivement, le fait que le vitrier ait d\u00e9clar\u00e9 les revenus tir\u00e9s de cette activit\u00e9 dans une mauvaise cat\u00e9gorie d\u2019imposition fait obstacle \u00e0 ce qu\u2019elle soit regard\u00e9e comme \u00ab occulte \u00bb. Plus simplement, le vitrier a mal d\u00e9clar\u00e9 son activit\u00e9, mais ne l\u2019a pas \u00ab cach\u00e9e \u00bb. L\u2019administration fiscale ne peut donc pas, pour cet imp\u00f4t, b\u00e9n\u00e9ficier du d\u00e9lai sp\u00e9cial de reprise de 10 ans ;<\/li>\n<li>en revanche, le vitrier ne s\u2019est jamais acquitt\u00e9 de ses formalit\u00e9s d\u00e9claratives en mati\u00e8re de TVA\u2026 Ajout\u00e9 \u00e0 cela qu\u2019il n\u2019a fait conna\u00eetre son activit\u00e9 ni \u00e0 un centre de formalit\u00e9s des entreprises ni au greffe du tribunal de commerce, son activit\u00e9 peut \u00eatre r\u00e9put\u00e9e \u00ab occulte \u00bb. Pour la TVA, l\u2019administration fiscale peut donc bien faire usage du d\u00e9lai sp\u00e9cial de reprise de 10 ans !<\/li>\n<\/ul>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000047773995?init=true&amp;page=1&amp;query=&amp;searchField=ALL&amp;tab_selection=cetat\" rel=\"noopener\" target=\"_blank\">Arr\u00eat du Conseil d\u2019\u00c9tat du 30 juin 2023, n\u00b0470934<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/controle-fiscal-quand-un-vitrier-n-est-pas-tres-clair\" target=\"_blank\" rel=\"noopener\">Contr\u00f4le fiscal : quand un vitrier n\u2019est pas tr\u00e8s clair\u2026<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/vitrier.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c0 l\u2019issue d\u2019un contr\u00f4le fiscal, une personne, qui exerce depuis plusieurs ann\u00e9es une activit\u00e9 de miroitier-vitrier sans en avoir inform\u00e9 ni le centre de formalit\u00e9s des entreprises, ni le greffe du tribunal de commerce, ni l\u2019administration fiscale, se voit r\u00e9clamer des suppl\u00e9ments d\u2019imp\u00f4t sur le revenu et de TVA. Ce qui lui est reproch\u00e9 : l\u2019exercice d\u2019une activit\u00e9 \u00ab occulte \u00bb\u2026<\/p>\n","protected":false},"author":0,"featured_media":8621,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-8620","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Contr\u00f4le fiscal : quand un vitrier n\u2019est pas tr\u00e8s clair\u2026 - 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-quand-un-vitrier-nest-pas-tres-clair\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contr\u00f4le fiscal : quand un vitrier n\u2019est pas tr\u00e8s clair\u2026 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"\u00c0 l\u2019issue d\u2019un contr\u00f4le fiscal, une personne, qui exerce depuis plusieurs ann\u00e9es une activit\u00e9 de miroitier-vitrier sans en avoir inform\u00e9 ni le centre de formalit\u00e9s des entreprises, ni le greffe du tribunal de commerce, ni l\u2019administration fiscale, se voit r\u00e9clamer des suppl\u00e9ments d\u2019imp\u00f4t sur le revenu et de TVA. 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