{"id":678,"date":"2014-10-22T19:13:23","date_gmt":"2014-10-22T19:13:23","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=678"},"modified":"2014-10-22T19:13:23","modified_gmt":"2014-10-22T19:13:23","slug":"rien-ne-soppose-a-ce-que-le-droit-de-perquisition-soit-exerce-au-cours-ou-a-la-fin-dune-verification-de-verification-fiscale","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=678","title":{"rendered":"Rien ne s&rsquo;oppose \u00e0 ce que le droit de perquisition soit exerc\u00e9 au cours ou \u00e0 la fin d&rsquo;une v\u00e9rification de v\u00e9rification fiscale"},"content":{"rendered":"<p>Si la proc\u00e9dure de visite et de saisie institu\u00e9e par l&rsquo;article L 16 B du LPF doit n\u00e9cessairement \u00eatre combin\u00e9e avec la proc\u00e9dure de v\u00e9rification concernant le m\u00eame contribuable, de sorte que ces proc\u00e9dures, qui constituent deux \u00e9tapes de la proc\u00e9dure d&rsquo;imposition, concourent \u00e0 la d\u00e9cision d&rsquo;imposition de l&rsquo;int\u00e9ress\u00e9 qui sera prise par l&rsquo;administration, aucune disposition n&rsquo;interdit \u00e0 l&rsquo;administration de solliciter l&rsquo;application de cet article au cours ou \u00e0 la fin d&rsquo;une proc\u00e9dure de v\u00e9rification fiscale.<\/p>\n<p><em> CE 23 juin 2014 n\u00b0 360708, 9e et 10e s.-s., min. c\/ St\u00e9 Groupement Charbonnier Montdiderien<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Si la proc\u00e9dure de visite et de saisie institu\u00e9e par l&rsquo;article L 16 B du LPF doit n\u00e9cessairement \u00eatre combin\u00e9e avec la proc\u00e9dure de v\u00e9rification concernant le m\u00eame contribuable, de sorte que ces proc\u00e9dures, qui constituent deux \u00e9tapes de la proc\u00e9dure d&rsquo;imposition, concourent \u00e0 la d\u00e9cision d&rsquo;imposition de l&rsquo;int\u00e9ress\u00e9 qui sera prise par l&rsquo;administration, aucune [&hellip;]<\/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-678","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\/678","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=678"}],"version-history":[{"count":1,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/678\/revisions"}],"predecessor-version":[{"id":679,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/678\/revisions\/679"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=678"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=678"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=678"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}