{"id":11738,"date":"2023-02-09T18:09:12","date_gmt":"2023-02-09T17:09:12","guid":{"rendered":"https:\/\/celinecarsalade.com\/?p=11738"},"modified":"2023-02-09T18:10:58","modified_gmt":"2023-02-09T17:10:58","slug":"les-rdv-conseil-de-celine-09-02-2023","status":"publish","type":"post","link":"https:\/\/celinecarsalade.com\/en\/les-rdv-conseil-de-celine-09-02-2023\/","title":{"rendered":"Les RDV Conseil de C\u00e9line \u2013 09\/02\/2023"},"content":{"rendered":"
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\"\"<\/figure>\n<\/div>\n\n\n\n
\n

Le contr\u00f4le fiscal des entreprises<\/h2>\n\n\n\n

Au cours de la vie d\u2019une entreprise, l\u2019Administration fiscale peut venir op\u00e9rer des v\u00e9rifications de comptabilit\u00e9.<\/p>\n\n\n\n

Une proc\u00e9dure particuli\u00e8re est respect\u00e9e afin de mettre en place ce contr\u00f4le.<\/p>\n\n\n\n

Tout d\u2019abord, l\u2019Administration va faire parvenir \u00e0 l\u2019entreprise un avis de v\u00e9rification qui indique la date \u00e0 laquelle elle se rendra sur place pour une premi\u00e8re visite, les ann\u00e9es qui seront v\u00e9rifi\u00e9es par l\u2019administration fiscale ainsi que les imp\u00f4ts cibl\u00e9s.<\/p>\n\n\n\n

D\u00e8s cet instant l\u2019entreprise peut se rapprocher d\u2019un conseil juridique pour se faire accompagner lors du contr\u00f4le.<\/p>\n\n\n\n

Lors de la premi\u00e8re intervention, le contribuable sera dans l\u2019obligation de remettre l\u2019ensemble du fichier des \u00e9critures comptables (appel\u00e9 FEC) sous forme d\u00e9mat\u00e9rialis\u00e9e. Les v\u00e9rificateurs vont aussi interroger le chef d\u2019\u00e9tablissement afin de comprendre le fonctionnement de l\u2019entreprise, ses circuits, la r\u00e9alit\u00e9 du terrain.<\/p>\n\n\n\n

Les visites suivantes, les v\u00e9rifications comptables vont commencer dans les locaux de l\u2019entreprise, les comptabilit\u00e9s analytiques ainsi que les comptes consolid\u00e9s, s\u2019ils existent, seront aussi analys\u00e9s.<\/p>\n\n\n\n

Une proc\u00e9dure d\u00e9rogatoire de contr\u00f4le \u00e0 distance de l\u2019entreprise existe, par laquelle le contribuable transmis le FEC \u00e0 l\u2019Administration fiscale qui a un d\u00e9lai de 6 mois pour effectuer la v\u00e9rification et elle ne se rend alors jamais dans les locaux de l\u2019entreprise.<\/p>\n\n\n\n

Dans les deux cas d\u2019un contr\u00f4le sur place ou \u00e0 distance, \u00e0 l\u2019issu de la v\u00e9rification une r\u00e9union de synth\u00e8se aura lieu avec les responsables financiers et fiscaux de l\u2019entreprise. Les diff\u00e9rents redressements envisag\u00e9s seront alors \u00e9num\u00e9r\u00e9s, ainsi que les int\u00e9r\u00eats de retard et les majorations appliqu\u00e9s.<\/p>\n\n\n\n

Le contribuable dispose alors d\u2019un d\u00e9lai de trente jours pour formuler ses observations, auxquelles l\u2019administration est tenue de r\u00e9pondre.<\/p>\n\n\n\n

L\u2019administration aura alors l\u2019opportunit\u00e9 d\u2019abandonner certains chefs de redressements et, pour ceux qui seront maintenus et contest\u00e9s par le contribuable, un recours hi\u00e9rarchique est possible aupr\u00e8s de l\u2019inspecteur principal, ainsi qu\u2019un recours aupr\u00e8s de l\u2019interlocuteur d\u00e9partemental.<\/p>\n\n\n\n

En cas de contestation persistante, le contribuable a la possibilit\u00e9 dans un certain nombre de cas de faire appel \u00e0 des commissions comme le Comit\u00e9 de l\u2019abus de droit, le Comit\u00e9 d\u00e9partement de conciliation, la Commission d\u00e9partementale des imp\u00f4ts directs et taxe financi\u00e8re et la Commission nationale des imp\u00f4ts directs et taxe financi\u00e8re.<\/p>\n<\/div>\n<\/div>\n\n\n\n

\n
Nous contacter<\/a><\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"

Le contr\u00f4le fiscal des entreprises<\/p>","protected":false},"author":208589297,"featured_media":10606,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_coblocks_attr":"","_coblocks_dimensions":"","_coblocks_responsive_height":"","_coblocks_accordion_ie_support":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"{title}\n\n{excerpt}\n\n{url}","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2},"_wpas_customize_per_network":false,"jetpack_post_was_ever_published":false},"categories":[6441],"tags":[6446,6445,6451,6452],"class_list":["post-11738","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-les-rdv-de-celine","tag-conseils","tag-entreprises","tag-fiscalite","tag-impots"],"yoast_head":"\nLes 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