{"id":661,"date":"2014-08-17T21:56:40","date_gmt":"2014-08-17T21:56:40","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=661"},"modified":"2014-08-17T21:56:40","modified_gmt":"2014-08-17T21:56:40","slug":"controle-fiscal-documents-obtenus-de-tiers","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=661","title":{"rendered":"Contr\u00f4le fiscal : documents obtenus de tiers"},"content":{"rendered":"

L’Administration fiscale doit, lorsqu’elle envisage de fonder tout ou partie d’un redressement sur des informations ou documents obtenus de tiers, notamment dans l’exercice de son droit de communication, informer le contribuable avant la mise en recouvrement de l’imposition correspondante de l’origine et de la teneur de ces \u00e9l\u00e9ments, puis les communiquer au contribuable qui en ferait la demande de fa\u00e7on \u00e0 ce qu’ils soient soumis au d\u00e9bat contradictoire. <\/p>\n

Cette obligation ne s’applique pas aux informations n\u00e9cessairement d\u00e9tenues par les diff\u00e9rents services de l’administration fiscale en application de la loi ou du r\u00e8glement, notamment celles du fichier immobilier rattach\u00e9 \u00e0 la Direction des Finances Publiques. <\/p>\n

CE, 28 mai 2014, n\u00b0 361413, M. G<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

L’Administration fiscale doit, lorsqu’elle envisage de fonder tout ou partie d’un redressement sur des informations ou documents obtenus de tiers, notamment dans l’exercice de son droit de communication, informer le contribuable avant la mise en recouvrement de l’imposition correspondante de l’origine et de la teneur de ces \u00e9l\u00e9ments, puis les communiquer au contribuable qui en […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-661","post","type-post","status-publish","format-standard","hentry","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/661","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=661"}],"version-history":[{"count":2,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/661\/revisions"}],"predecessor-version":[{"id":663,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/661\/revisions\/663"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=661"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=661"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=661"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}