{"id":892,"date":"2015-12-23T21:45:56","date_gmt":"2015-12-23T21:45:56","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=892"},"modified":"2015-12-23T21:46:49","modified_gmt":"2015-12-23T21:46:49","slug":"activite-occulte-la-majoration-peut-etre-ecartee-sur-justification-du-contribuable","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=892","title":{"rendered":"Activit\u00e9 occulte : la majoration peut \u00eatre \u00e9cart\u00e9e sur justification du contribuable"},"content":{"rendered":"<p>En application des dispositions de l\u2019article 1728 du Code G\u00e9n\u00e9ral des Imp\u00f4ts, le contribuable qui n\u2019a ni d\u00e9pos\u00e9 dans les d\u00e9lais l\u00e9gaux ses d\u00e9clarations ou fait conna\u00eetre son activit\u00e9 \u00e0 un centre de formalit\u00e9s des entreprises ou au greffe du tribunal de commerce est passible d\u2019une <strong>majoration pour d\u00e9faut de d\u00e9claration de 80%<\/strong>.<\/p>\n<p>Selon le Conseil d\u2019Etat, lorsque le contribuable n\u2019a pas d\u00e9pos\u00e9 de d\u00e9claration <b>et<\/b> n\u2019a pas d\u00e9clar\u00e9 son activit\u00e9, l\u2019administration fiscale peut appliquer la majoration de 80% pour activit\u00e9 occulte sans avoir \u00e0 d\u00e9montrer la volont\u00e9 du contribuable \u00e0 dissimuler son activit\u00e9.<\/p>\n<p>Toutefois, le Conseil d\u2019Etat permet au contribuable de justifier qu\u2019il a commis une erreur justifiant qu\u2019il ne se soit pas acquitt\u00e9 de ses obligations.<\/p>\n<p>En l&rsquo;esp\u00e8ce, le contribuable avait justifi\u00e9 avoir satisfait \u00e0 l\u2019ensemble de ses obligations fiscales dans un Etat autre que la France. Pour le Conseil d\u2019Etat, la justification de l\u2019erreur doit alors \u00eatre appr\u00e9ci\u00e9e en tenant compte tant du <em>niveau d\u2019imposition dans cet autre Etat<\/em> que des <em>modalit\u00e9s d\u2019\u00e9change d\u2019informations entre les administrations fiscales des deux Etats<\/em>.<\/p>\n<p>&nbsp;<\/p>\n<p><i>CE 7-12-2015 n\u00b0368227<\/i><\/p>\n","protected":false},"excerpt":{"rendered":"<p>En application des dispositions de l\u2019article 1728 du Code G\u00e9n\u00e9ral des Imp\u00f4ts, le contribuable qui n\u2019a ni d\u00e9pos\u00e9 dans les d\u00e9lais l\u00e9gaux ses d\u00e9clarations ou fait conna\u00eetre son activit\u00e9 \u00e0 un centre de formalit\u00e9s des entreprises ou au greffe du tribunal de commerce est passible d\u2019une majoration pour d\u00e9faut de d\u00e9claration de 80%. Selon le [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-892","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\/892","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\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=892"}],"version-history":[{"count":3,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/892\/revisions"}],"predecessor-version":[{"id":920,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/892\/revisions\/920"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=892"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=892"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=892"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}