{"id":32,"date":"2011-12-05T10:27:35","date_gmt":"2011-12-05T10:27:35","guid":{"rendered":"http:\/\/www.ntwrk.fr\/d\/bgd\/?page_id=32"},"modified":"2014-10-25T18:58:52","modified_gmt":"2014-10-25T18:58:52","slug":"controle-contentieux","status":"publish","type":"page","link":"https:\/\/www.bgd-avocats.fr\/?page_id=32","title":{"rendered":"Contr\u00f4le & Contentieux"},"content":{"rendered":"

bgd<\/strong> avocats vous aide \u00e0 anticiper les contr\u00f4les des administrations fiscales et sociales, \u00e0 y r\u00e9pondre et \u00e0 affronter l\u2019\u00e9ventuel contentieux qui en d\u00e9coule.<\/p>\n

LE CONTROLE FISCAL<\/h4>\n

– droit de communication<\/p>\n

– demande d’informations<\/p>\n

– v\u00e9rification de comptabilit\u00e9<\/p>\n

– contr\u00f4le sur pi\u00e8ce<\/p>\n

– proc\u00e9dure de redressement contradictoire<\/p>\n

– taxation d’office<\/p>\n

– flagrance fiscale<\/p>\n

– examen de la situation fiscale personnelle<\/p>\n

LE CONTENTIEUX FISCAL<\/h4>\n

A l\u2019issue des op\u00e9rations mat\u00e9rielles de contr\u00f4le, si l\u2019entreprise et le dirigeant ne sont pas d\u2019accord avec les conclusions de l\u2019administration fiscale, bgd<\/strong> avocats peut mener plusieurs actions\u00a0:<\/p>\n

– d\u2019abord les recours pr\u00e9contentieux<\/strong>, dont l\u2019opportunit\u00e9 ne doit pas \u00eatre n\u00e9glig\u00e9e\u00a0: recours hi\u00e9rarchique (chef de brigade, interlocuteur d\u00e9partemental ou interr\u00e9gional)\u00a0; recours au ministre ; commissions paritaires (commission d\u00e9partementale des imp\u00f4ts, commission de conciliation)<\/p>\n

– en cas de persistance du d\u00e9saccord, l’entreprise aborde la phase contentieuse<\/strong> au moyen d’une r\u00e9clamation contentieuse, instruite par l\u2019administration fiscale elle-m\u00eame puis, en cas de persistance du d\u00e9saccord, au moyen d’une action devant le tribunal comp\u00e9tent : il s\u2019agit des tribunaux administratifs (notamment en mati\u00e8re de contributions directes, TVA, contributions locales) ou des tribunaux de l\u2019ordre judiciaire (notamment en mati\u00e8re de droits d’enregistrement, imp\u00f4t de solidarit\u00e9 sur la fortune).<\/p>\n

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

bgd avocats vous aide \u00e0 anticiper les contr\u00f4les des administrations fiscales et sociales, \u00e0 y r\u00e9pondre et \u00e0 affronter l\u2019\u00e9ventuel contentieux qui en d\u00e9coule. LE CONTROLE FISCAL – droit de communication – demande d’informations – v\u00e9rification de comptabilit\u00e9 – contr\u00f4le sur pi\u00e8ce – proc\u00e9dure de redressement contradictoire – taxation d’office – flagrance fiscale – examen […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":10,"menu_order":6,"comment_status":"open","ping_status":"open","template":"","meta":{"footnotes":""},"class_list":["post-32","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/pages\/32","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=32"}],"version-history":[{"count":8,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/pages\/32\/revisions"}],"predecessor-version":[{"id":692,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/pages\/32\/revisions\/692"}],"up":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/pages\/10"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=32"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}