{"id":897,"date":"2015-12-23T21:41:40","date_gmt":"2015-12-23T21:41:40","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=897"},"modified":"2015-12-23T21:43:11","modified_gmt":"2015-12-23T21:43:11","slug":"demande-de-restitution-de-retenue-a-la-source-aupres-dun-etablissement-payeur","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=897","title":{"rendered":"Demande de restitution de retenue \u00e0 la source aupr\u00e8s d&rsquo;un \u00e9tablissement payeur"},"content":{"rendered":"<p>Le Conseil d&rsquo;Etat juge dans son arr\u00eat du 27 juillet 2015, que <strong>le d\u00e9p\u00f4t aupr\u00e8s de l&rsquo;\u00e9tablissement payeurs<\/strong> des dividendes de source fran\u00e7aise des imprim\u00e9s 5000-FR \u00ab\u00a0Attestation de r\u00e9sidence\u00a0\u00bb et\u00a05001-FR \u00ab\u00a0Liquidation de la retenue \u00e0 la source sur dividendes\u00a0\u00bb, <strong>vaut r\u00e9clamation<\/strong> au sens de l&rsquo;article L 190 du Livre des proc\u00e9dures Fiscales, et a, \u00a0\u00e0 ce titre, pour <strong>effet d&rsquo;interrompre la prescription<\/strong>.<\/p>\n<p>C&rsquo;est la premi\u00e8re fois que le Conseil d&rsquo;Etat statut en ce sens. Ainsi, en pratique, le d\u00e9p\u00f4t des formulaires susvis\u00e9s aupr\u00e8s de l&rsquo;\u00e9tablissement payeur a pour effet de pr\u00e9server les d\u00e9lais de contestation aupr\u00e8s de l&rsquo;administration fiscale. En effet, les formulaires adress\u00e9s \u00e0 l&rsquo;\u00e9tablissement payeur doivent \u00eatre regard\u00e9s comme adress\u00e9s <em>in fine<\/em> \u00e0 l&rsquo;administration fiscale.<\/p>\n<p>Pour rappel, les dispositions de l&rsquo;article R 196-1, al 7-b du Livre des Proc\u00e9dures Fiscales, pr\u00e9voient que les r\u00e9clamations doivent \u00eatre pr\u00e9sent\u00e9es au plus tard le <strong>31 d\u00e9cembre de l&rsquo;ann\u00e9e suivant celle au cours de laquelle les retenues\u00a0\u00e0 la source et les pr\u00e9l\u00e8vements ont \u00e9t\u00e9 op\u00e9r\u00e9s<\/strong> s&rsquo;il s&rsquo;agit de contestations relatives \u00e0 l&rsquo;application de ces retenues. Ce d\u00e9lai sp\u00e9cifique ne concerne que les <strong>r\u00e9clamations pr\u00e9sent\u00e9es par le contribuable ayant support\u00e9 la retenue \u00e0 la source<\/strong>. Selon l&rsquo;article R 196-1, al 3-b du Livre des Proc\u00e9dures Fiscales, lorsque la r\u00e9clamation est form\u00e9e par l&rsquo;\u00e9tablissement payeur, la demande de remboursement doit \u00eatre d\u00e9pos\u00e9e au plus tard le 31 d\u00e9cembre de la deuxi\u00e8me ann\u00e9e suivant la date de versement de la retenue.<\/p>\n<p>&nbsp;<\/p>\n<p><em>CE 27-7-2015 n\u00b0376369<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le Conseil d&rsquo;Etat juge dans son arr\u00eat du 27 juillet 2015, que le d\u00e9p\u00f4t aupr\u00e8s de l&rsquo;\u00e9tablissement payeurs des dividendes de source fran\u00e7aise des imprim\u00e9s 5000-FR \u00ab\u00a0Attestation de r\u00e9sidence\u00a0\u00bb et\u00a05001-FR \u00ab\u00a0Liquidation de la retenue \u00e0 la source sur dividendes\u00a0\u00bb, vaut r\u00e9clamation au sens de l&rsquo;article L 190 du Livre des proc\u00e9dures Fiscales, et a, \u00a0\u00e0 [&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-897","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\/897","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=897"}],"version-history":[{"count":4,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/897\/revisions"}],"predecessor-version":[{"id":918,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/897\/revisions\/918"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=897"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=897"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=897"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}