{"id":9397,"date":"2024-01-12T00:00:00","date_gmt":"2024-01-11T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/service-national-de-lenregistrement-le-bureau-des-plaintes-est-ouvert\/"},"modified":"2024-01-12T00:00:00","modified_gmt":"2024-01-11T23:00:00","slug":"service-national-de-lenregistrement-le-bureau-des-plaintes-est-ouvert","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/service-national-de-lenregistrement-le-bureau-des-plaintes-est-ouvert\/","title":{"rendered":"Service national de l\u2019enregistrement : le bureau des plaintes est ouvert !"},"content":{"rendered":"<p>Dons, cessions de droits sociaux et parts sociales, successions\u2026d\u00e9sormais les r\u00e9clamations relatives aux imp\u00f4ts dus au cours de tels \u00e9v\u00e8nements peuvent se faire aupr\u00e8s du service national de l\u2019enregistrement (SNE). Explications.<\/p>\n<h2>R\u00e9clamations et imp\u00f4ts : un nouvel interlocuteur<\/h2>\n<p>Pour rappel, toute personne qui souhaite contester tout ou partie d\u2019un imp\u00f4t doit adresser une r\u00e9clamation au service territorial de la Direction g\u00e9n\u00e9rale des finances publiques (DGFIP) dont d\u00e9pend le lieu d\u2019imposition. C\u2019est \u00e9galement le cas pour les demandes de remise \u00e0 titre gracieux.<\/p>\n<p>Toutefois, la r\u00e9glementation pr\u00e9voit sp\u00e9cifiquement que :<\/p>\n<ul>\n<li>les d\u00e9clarations relatives aux dons manuels et de sommes d\u2019argent sont effectu\u00e9es au service des imp\u00f4ts du domicile du donataire ;<\/li>\n<li>les d\u00e9clarations de cessions de parts sociales non constat\u00e9es par un acte sont effectu\u00e9es au service des imp\u00f4ts du domicile de l\u2019une des parties contractantes ;<\/li>\n<li>les d\u00e9clarations de succession de personnes domicili\u00e9es en France sont d\u00e9pos\u00e9es au service des imp\u00f4ts du domicile du d\u00e9funt ;<\/li>\n<li>les d\u00e9clarations de succession de personnes non domicili\u00e9es en France sont d\u00e9pos\u00e9es aupr\u00e8s de la direction des imp\u00f4ts des non-r\u00e9sidents.<\/li>\n<\/ul>\n<p>Ainsi, dans ces 4 hypoth\u00e8ses, le service territorial de la DGFIP comp\u00e9tent pour traiter les r\u00e9clamations contentieuses et les recours gracieux est celui aupr\u00e8s duquel les d\u00e9clarations ont \u00e9t\u00e9 d\u00e9pos\u00e9es.<\/p>\n<p>Ces d\u00e9clarations peuvent \u00eatre souscrites via un formulaire papier adress\u00e9 au service ou, uniquement pour les d\u00e9clarations de dons et de cessions de droits sociaux non constat\u00e9es par un acte, via le service national de l\u2019enregistrement (SNE), de mani\u00e8re d\u00e9mat\u00e9rialis\u00e9e.<\/p>\n<p>Le SNE ne sera ouvert, pour les d\u00e9clarations de succession, qu\u2019\u00e0 compter de 2024.<\/p>\n<p>Jusqu\u2019\u00e0 pr\u00e9sent, aucune r\u00e8gle ne pr\u00e9voyait que le SNE pouvait traiter les r\u00e9clamations et demandes de remises gracieuses concernant les d\u00e9clarations qui lui \u00e9taient t\u00e9l\u00e9transmises&#8230;<\/p>\n<p>La loi de finances pour 2024, publi\u00e9e fin d\u00e9cembre 2023, a corrig\u00e9 cette situation en supprimant les r\u00e9f\u00e9rences \u00e0 ces modalit\u00e9s d\u00e9claratives pr\u00e9cises et en laissant le soin au pouvoir r\u00e9glementaire de fixer de nouvelles r\u00e8gles\u2026<\/p>\n<p>Et c\u2019est chose faite ! Depuis le 1er janvier 2024, il est pr\u00e9vu que le SNE est comp\u00e9tent non seulement pour recevoir les d\u00e9clarations de dons de sommes d\u2019argent, de cessions de droits sociaux non constat\u00e9es par un acte et de successions, mais aussi pour recevoir les r\u00e9clamations et demandes de remises gracieuses portant sur les d\u00e9clarations qui lui ont \u00e9t\u00e9 transmises.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000048727818\" rel=\"noopener\" target=\"_blank\">D\u00e9cret n\u00b0 2023-1325 du 29 d\u00e9cembre 2023 relatif aux modalit\u00e9s de d\u00e9claration en mati\u00e8re d&#8217;enregistrement et \u00e0 leurs cons\u00e9quences sur la comp\u00e9tence du service national de l&#8217;enregistrement en mati\u00e8re de r\u00e9clamation<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/service-national-de-l-enregistrement-le-bureau-des-plaintes-est-ouvert\" target=\"_blank\" rel=\"noopener\">Service national de l\u2019enregistrement : le bureau des plaintes est ouvert !<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/r%C3%A9clamation.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dons, cessions de droits sociaux et parts sociales, successions\u2026d\u00e9sormais les r\u00e9clamations relatives aux imp\u00f4ts dus au cours de tels \u00e9v\u00e8nements peuvent se faire aupr\u00e8s du service national de l\u2019enregistrement (SNE). Explications.<\/p>\n","protected":false},"author":0,"featured_media":9398,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-9397","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>Service national de l\u2019enregistrement : le bureau des plaintes est ouvert ! - 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\/service-national-de-lenregistrement-le-bureau-des-plaintes-est-ouvert\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Service national de l\u2019enregistrement : le bureau des plaintes est ouvert ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Dons, cessions de droits sociaux et parts sociales, successions\u2026d\u00e9sormais les r\u00e9clamations relatives aux imp\u00f4ts dus au cours de tels \u00e9v\u00e8nements peuvent se faire aupr\u00e8s du service national de l\u2019enregistrement (SNE). 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