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Les règles relatives au paiement des taxes sur les produits de l'industrie et de l'artisanat sont déterminées par les dispositions du titre VII du livre Ier et par celles de la présente section. | Code des impositions sur les biens et services | L471-52 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602329 | 2022-01-01 00:00:00 | f42736c5846a865ad46bcbcc61c8ffd32fdbb8fa26aae1f0f0a4aa9fbea5dffd | [
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Par dérogation à l' article L. 171-2 , un arrêté du ministre chargé du budget peut reporter la date limite de paiement dans la limite d'un mois après la déclaration. | Code des impositions sur les biens et services | L471-52-1 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048636250 | 2024-01-01 00:00:00 | 602d8dd83919ab9a4078f164867dd4bacd251368cfd18186166ceae868765aef | [
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Les taxes ne sont pas acquittées pour les opérations autres que les importations pour lesquelles le montant n'excède pas les seuils suivants, appréciés par redevable et séparément pour chacun des ensembles de biens indiqués : Ensemble de biens sur lequel le seuil est apprécié Seuil Horlogerie, bijouterie-joaillerie, orfèvrerie et arts de la table 20 € sur une année civile Cuir, chaussure et maroquinerie 20 € sur une année civile Habillement 20 € sur une année civile Ameublement - Bois 20 € sur une année civile Béton - Matériaux de construction en terre cuite - Roches ornementales et de construction 75 € sur une année civile Papier 40 € sur un semestre civil Plasturgie et composites 40 € sur un semestre civil Fonderie 500 € sur un semestre civil Soudure - Matériels aérauliques et thermiques - Construction métallique - Mécanique 40 € sur un semestre civil Corps gras 20 € sur une année civile | Code des impositions sur les biens et services | L471-53 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602327 | 2022-01-01 00:00:00 | 5d32bb765ae0dc3223324d6144302c02a5cdc6eab955217e62659e7344394e33 | [
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L' article L. 171-3 n'est pas applicable. | Code des impositions sur les biens et services | L471-54 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602325 | 2022-01-01 00:00:00 | 449e803ddb86ad0b78e19bda26b6345390e4329d907a3a21cbc8a6d8576bcbab | [
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Les règles relatives au contrôle, au recouvrement et au contentieux des taxes sur les produits de l'industrie et de l'artisanat sont, par dérogation aux dispositions du titre VIII du livre Ier , déterminées par les dispositions de la présente section. | Code des impositions sur les biens et services | L471-55 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602321 | 2022-01-01 00:00:00 | e97eca1fd4654b8196ccc9ee0e861b6f676ee11dba2a42a3914b54e1c0cfdf01 | [
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Sous réserve de l' article L. 471-57 , les taxes sont, pour les éléments mentionnés à l' article L. 180-1 , régies par les dispositions suivantes : 1° Les articles L. 521-8-3 à L. 521-8-5 du code de la recherche et les articles 5-3 et 5-4 de la loi n° 78-654 du 22 juin 1978 concernant les comités professionnels de développement économique ; 2° Les dispositions du code général des impôts et du livre des procédures fiscales qui leur sont propres ou qui sont applicables aux impôts directs ; 3° Le B du III de l' article 55 de la loi n° 2010-1658 du 29 décembre 2010 de finances rectificative pour 2010. | Code des impositions sur les biens et services | L471-56 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602319 | 2022-01-01 00:00:00 | f944fd5eb2eb71cb7f9fec82ebfec3aa9b86036e332de15caa3bb5c6f1a8a994 | [
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Pour les éléments mentionnés à l' article L. 180-1 , les taxes exigibles lors de l'importation sont régies par le code des douanes. | Code des impositions sur les biens et services | L471-57 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044602317 | 2022-01-01 00:00:00 | 7020e227329c6c6ddad29e7adc4e4c31eeb8156f33b3b121183b1fb51fc0ad49 | [
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L'affectation du produit des taxes sur les produits de l'industrie et de l'artisanat est déterminée par les dispositions suivantes : 1° Les articles 5-1 et 5-5 de la loi n° 78-654 du 22 juin 1978 concernant les comités professionnels de développement économique pour les biens suivants : a) Les biens des industries de l'horlogerie, de la bijouterie-joaillerie, de l'orfèvrerie et des arts de la table au sens de l' article L. 471-4 ; b) Les biens des industries du cuir, de la chaussure et de la maroquinerie au sens de l' article L. 471-5 ; c) Les biens des industries de l'habillement au sens de l' article L. 471-6 ; d) Sans préjudice du a du 2°, les biens des industries de l'ameublement au sens de l' article L. 471-7 ; e) Sans préjudice du b du 2°, les biens des industries du bois au sens de l' article L. 471-8 ; 2° Les articles L. 521-8-1 et L. 521-8-6 du code de la recherche pour les biens suivants : a) Les biens des industries de l'ameublement au sens de l'article L. 471-7 ; b) Les biens des industries du bois au sens de l'article L. 471-8 ; c) Les biens des industries du béton au sens de l' article L. 471-9 ; d) Les biens des industries des matériaux de construction en terre cuite au sens de l' article L. 471-10 ; e) Les biens des industries des roches ornementales et de construction au sens de l' article L. 471-11 ; f) Les biens des industries du papier au sens de l' article L. 471-12 ; g) Les biens des industries de la plasturgie et des composites au sens de l' article L. 471-13 ; h) Les biens des industries de la fonderie au sens de l' article L. 471-14 ; i) Les biens des industries de la soudure au sens de l' article L. 471-15 ; j) Les biens des industries aérauliques et thermiques au sens de l' article L. 471-16 ; k) Les biens des industries de la construction métallique au sens de l' article L. 471-17 ; l) Les biens des industries mécaniques au sens de l' article L. 471-18 ; m) Les biens des industries des corps gras au sens de l' article L. 471-19 . | Code des impositions sur les biens et services | L471-58 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637736 | 2024-01-01 00:00:00 | 03ddafc1b89c6018bbc430be6a17994f7be7b3def7af7ddf461ae43c29443834 | [
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L'administration des impôts contrôle les déclarations ainsi que les actes utilisés pour l'établissement des impôts, droits, taxes et redevances. Elle contrôle, également les documents déposés en vue d'obtenir des déductions, restitutions ou remboursements, ou d'acquitter tout ou partie d'une imposition au moyen d'une créance sur l'Etat. A cette fin, elle peut demander aux contribuables tous renseignements, justifications ou éclaircissements relatifs aux déclarations souscrites ou aux actes déposés. Les dispositions contenues dans la charte des droits et obligations du contribuable vérifié mentionnée au troisième alinéa de l'article L. 47 sont opposables à l'administration. | Livre des procédures fiscales | L10 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000031781473 | 2016-01-01 00:00:00 | 3bb4af278d09e1c1f8551c08fe3a1dfaae1bfca3795745a1f32311388bdc1e3c | [
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L'administration peut examiner l'ensemble des relevés de compte du contribuable sur les années au titre desquelles les obligations déclaratives prévues au deuxième alinéa de l'article 1649 A ou au premier alinéa de l'article 1649 AA du code général des impôts n'ont pas été respectées, sans que cet examen constitue le début d'une procédure de vérification de comptabilité ou d'une procédure d'examen de situation fiscale personnelle. Ces relevés de compte sont transmis à l'administration par des tiers, spontanément ou à sa demande. Ces relevés de compte ne peuvent être opposés au contribuable pour l'établissement de l'impôt sur le revenu que dans le cadre d'une procédure mentionnée au premier alinéa du présent article, sauf pour l'application du dernier alinéa de l'article 1649 A ou du second alinéa de l'article 1649 AA du code général des impôts. | Livre des procédures fiscales | L10-0 A | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000028312286 | 2013-12-08 00:00:00 | a851b2704f3fad6beaa76459fe6d60e205ef4f8236acd1f72e3130117c502d1e | [
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Dans le cadre des procédures prévues au présent titre, à l'exception de celles mentionnées aux articles L. 16 B et L. 38 , ne peuvent être écartés au seul motif de leur origine les documents, pièces ou informations que l'administration utilise et qui sont régulièrement portés à sa connaissance soit dans les conditions prévues au chapitre II du présent titre ou aux articles L. 114 et L. 114 A , soit en application des droits de communication qui lui sont dévolus par d'autres textes, soit en application des dispositions relatives à l'assistance administrative par les autorités compétentes des Etats étrangers. | Livre des procédures fiscales | L10-0 AA | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000029012314 | 2014-05-30 00:00:00 | da38e46965e9d99d2e285e528106171123c1b76699a317fb1ba5bd624a16bf75 | [
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Pour rechercher les manquements aux règles fixées à l' article 4 B , au 2 bis de l' article 39 , aux articles 57 , 123 bis , 155 A , 209 , 209 B ou 238 A du code général des impôts, les agents de la direction générale des finances publiques des catégories A et B peuvent entendre toute personne, à l'exception du contribuable concerné, susceptible de leur fournir des informations utiles à l'accomplissement de leur mission. La demande d'audition doit être reçue par la personne ou lui être remise au moins huit jours avant la date de l'audition proposée. Elle précise, dans les limites de l'article L. 103 du présent livre, l'objet de l'audition. Elle indique également la possibilité pour la personne de refuser d'être entendue et de demander le concours d'un interprète. L'audition a lieu dans les locaux de l'administration ou, à la demande de la personne auditionnée, dans d'autres locaux, à l'exclusion des locaux à usage d'habitation et des parties des locaux à usage professionnel affectés au domicile privé. Chaque audition fait l'objet d'un procès-verbal qui comporte l'identité et l'adresse de la personne entendue, les questions posées et les réponses apportées. Il est signé par l'agent ayant procédé à l'audition et contresigné par la personne auditionnée. Le cas échéant, mention est faite de son refus de signer. Les informations ainsi recueillies sont communiquées, s'il y a lieu, au contribuable concerné dans les conditions prévues à l'article L. 76 B . | Livre des procédures fiscales | L10-0 AB | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033789380 | 2017-01-01 00:00:00 | ad82b2c16b1b5942f4997f1bb9b43347a9eaf7e85fee457c4479567ddd6aba98 | [
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L'administration fiscale peut indemniser toute personne étrangère aux administrations publiques qui lui a fourni des renseignements ayant amené à la découverte : 1° D'un manquement aux règles fixées à l'article 4 B, au 2 bis de l'article 39, aux articles 57,123 bis, 155 A, 209,209 B ou 238 A ou au chapitre Ier du titre II de la première partie du livre Ier du code général des impôts ou d'un manquement aux obligations déclaratives prévues au deuxième alinéa de l'article 1649 A ou aux articles 1649 AA ou 1649 AB du même code ; 2° D'un agissement, d'un manquement ou d'une manœuvre susceptible d'être sanctionné en application du c du 1 ou du 5 de l'article 1728, des articles 1729 ou 1729-0 A, du 2 du IV ou du IV bis de l'article 1736, du I de l'article 1737 ou des articles 1758 ou 1766 dudit code, lorsque le montant estimé des droits éludés est supérieur à 100 000 €. L'administration peut recevoir et exploiter ces renseignements dans le cadre des procédures prévues au présent titre, à l'exception de celle mentionnée à l'article L. 16 B du présent livre lorsque ces renseignements n'ont pas été régulièrement obtenus par la personne les ayant communiqués à l'administration. Les conditions et modalités de l'indemnisation sont déterminées par arrêté du ministre chargé du budget. | Livre des procédures fiscales | L10-0 AC | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048834131 | 2023-12-31 00:00:00 | 632f7f033c3d01fe0707f8b37024f00cf34d17b2e8df045a14b5a7b91df4f8bd | [
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Pour les besoins de la recherche ou de la constatation des manquements mentionnés au c du 1 de l'article 1728, à l'article 1729, au I de l'article 1729-0 A et au dernier alinéa de l'article 1758 du code général des impôts, des agents des finances publiques ayant au moins le grade de contrôleur des finances publiques et spécialement habilités peuvent réaliser sous pseudonyme les actes suivants, sans être pénalement responsables : 1° Prendre connaissance de toute information publiquement accessible sur les plateformes en ligne définies au i de l'article 3 du règlement (UE) 2022/2065 du Parlement européen et du Conseil du 19 octobre 2022 relatif à un marché unique des services numériques et modifiant la directive 2000/31/ CE (règlement sur les services numériques) ainsi que sur les interfaces en ligne définies au m du même article 3, y compris lorsque l'accès à ces plateformes ou interfaces requiert une inscription à un compte ; 2° Lorsqu'ils sont affectés dans un service à compétence nationale désigné par décret, participer à des échanges électroniques, y compris avec les personnes susceptibles d'être les auteurs de ces manquements ; 3° Extraire ou conserver les données sur les personnes susceptibles d'être les auteurs de ces manquements et tout élément de preuve obtenu dans le cadre de la mise en œuvre des 1° et 2° du présent article. A peine de nullité, ces actes ne peuvent constituer une incitation à commettre un manquement. Un décret précise les modalités d'application du présent article, notamment en ce qui concerne les durées de conservation des données mentionnées au 3°. | Livre des procédures fiscales | L10-0 AD | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048801523 | 2023-12-31 00:00:00 | 933237e5aef0736e62636b8e54ede79a0a70a31538cacef2fb15d5bf286fd9d1 | [
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Dans le cadre des procédures prévues au présent livre, les agents de la direction générale des finances publiques peuvent rechercher et constater les infractions aux interdictions mentionnées à l'article L. 8221-1 du code du travail, dans les conditions prévues par les articles L. 8271-7 à L. 8271-10 de ce code. | Livre des procédures fiscales | L10 A | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025829354 | 2012-05-07 00:00:00 | 479417773f71df44c6330f49f076ffe62780e262d65de69a2f07ad8556fbde79 | [
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En outre, les agents de la direction générale des finances publiques concourent à la recherche des infractions réprimées par les articles 222-38 , 225-5 et 225-6 , le deuxième alinéa de l' article 321-1 et les articles 321-6 et 421-2-3 du code pénal dans le cadre des enquêtes menées sur instructions du procureur de la République. A cette fin, ils procèdent à des recherches de nature fiscale permettant de contribuer à la preuve desdites infractions. Ils en portent le résultat à la connaissance du procureur de la République. | Livre des procédures fiscales | L10 B | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049635608 | 2024-06-02 00:00:00 | 9cf2739ec85249ee5485e92cbf6deda6d4a811fb136abccaf076c3c882e369d5 | [
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I. – Avant ou après la délivrance du numéro individuel d'identification prévu à l' article 286 ter du code général des impôts , l'administration peut demander des informations complémentaires pour statuer sur l'attribution ou le maintien de cet identifiant ainsi que tout élément permettant de justifier de la réalisation ou de l'intention de réaliser des activités économiques prévues au cinquième alinéa de l'article 256 A du même code. II. – Les informations complémentaires demandées au I sont fournies dans un délai de trente jours à compter de la réception de la demande. III. – Lorsque l'administration demande des informations complémentaires, elle notifie à l'opérateur sa décision d'accepter, de rejeter ou d'invalider l'attribution du numéro individuel d'identification, dans un délai d'un mois à compter de la réception des informations demandées. IV. – Le numéro individuel d'identification n'est pas attribué ou est invalidé dans l'un des cas suivants : 1° Aucune réponse n'a été reçue dans le délai mentionné au II ; 2° Les conditions prévues à l'article 286 ter du code général des impôts ne sont pas remplies ; 3° De fausses données ont été communiquées afin d'obtenir une identification à la taxe sur la valeur ajoutée ; 4° Des modifications de données n'ont pas été communiquées ; 5° L'obligation de représentation par un assujetti établi en France accrédité auprès des services des impôts, en application des I ou II de l'article 289 A du code général des impôts, a cessé d'être respectée. V.-Lorsqu'il existe des indices concordants indiquant que ce numéro est utilisé par un opérateur identifié qui savait ou ne pouvait ignorer être impliqué dans une fraude visant à ne pas reverser la taxe due en France ou dans l'Union européenne, il peut être invalidé dans la base de données des assujettis établis dans les Etats membres par l'administration : 1° Si aucune réponse n'est apportée, dans un délai de trente jours, à la demande de régularisation : a) D'une défaillance déclarative en matière de taxe sur la valeur ajoutée à l'échéance de l'obligation, nonobstant la réalisation d'acquisitions intracommunautaires ou d'importations ; b) Ou du défaut de dépôt de l'état récapitulatif des clients relatif à des livraisons intracommunautaires dans les conditions prévues à l'article 289 B du code général des impôts ; 2° Au terme d'un délai de quinze jours à compter de la notification des manquements constatés, lorsqu'il est établi que l'opérateur identifié a porté de façon répétée des informations inexactes dans l'état récapitulatif des clients mentionné au b du 1° du présent V, dans les déclarations de taxe sur la valeur ajoutée ou dans tout document commercial et qu'il en est résulté une minoration de la taxe due à raison de ces opérations ou des opérations de revente subséquentes, nonobstant la réalisation d'importations, d'acquisitions ou de livraisons intracommunautaires. En cas de signalement au sein du réseau de coopération européenne encadré par le règlement (UE) 904/2010 du Conseil du 7 octobre 2010 concernant la coopération administrative et la lutte contre la fraude dans le domaine de la taxe sur la valeur ajoutée ou en provenance d'une autorité ou d'un service de renseignement chargé de la lutte contre la fraude fiscale, l'invalidation du numéro prévue aux 1° et 2° du présent V peut être prononcée sans délai. VI.-Lorsqu'il existe des indices concordants indiquant que le numéro individuel d'identification à la taxe sur la valeur ajoutée intracommunautaire est utilisé par un opérateur identifié qui savait ou ne pouvait ignorer être impliqué dans une fraude visant à ne pas reverser la taxe due en France ou dans l'Union européenne et que l'opérateur a fait obstacle au déroulement des opérations de contrôle fiscal, au sens de l'article L. 74, ou à l'exercice du droit d'enquête prévu à l'article L. 80 F, nonobstant la réalisation d'importations, d'acquisitions ou de livraisons intracommunautaires, il peut être invalidé immédiatement. VII.-Dans tous les cas, la décision d'invalidation du numéro individuel d'identification à la taxe sur la valeur ajoutée intracommunautaire, motivée, est notifiée à l'opérateur identifié, qui peut faire valoir ses observations. Le numéro est rétabli sans délai lorsque : 1° L'opérateur identifié a mis fin aux manquements aux obligations prévues au IV et au 1° du V ; 2° L'opérateur identifié a régularisé la situation résultant des manquements mentionnés au 2° du même V ; 3° L'opérateur identifié a levé l'obstacle au déroulement des opérations mentionnées au VI ; 4° Les observations transmises par l'opérateur identifié sont de nature à justifier ce rétablissement. | Livre des procédures fiscales | L10 BA | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046872991 | 2023-01-01 00:00:00 | 9b3948d8b4c9232cd8c56c5cc3581870080e167fc737974257a5163d3d6b40fb | [
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A moins qu'un délai ne soit prévu par le présent livre, le délai accordé aux contribuables pour répondre aux demandes de renseignements, de justifications ou d'éclaircissements et, d'une manière générale, à toute notification émanant d'un agent de l'administration des impôts est fixé à trente jours à compter de la réception de cette notification. | Livre des procédures fiscales | L11 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033815185 | 2017-01-01 00:00:00 | 187745055ff1ad35b0a6a758d4b8801f18ac164e614a361ad30913768d7670af | [
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Tout membre du Gouvernement, à compter de sa nomination, fait l'objet d'une procédure de vérification de sa situation fiscale, dans les conditions prévues au présent titre, au titre des impositions de toute nature dont il est redevable. Cette procédure est placée sous le contrôle de la Haute Autorité pour la transparence de la vie publique. Les conditions d'application du présent article sont fixées par décret en Conseil d'Etat. | Livre des procédures fiscales | L11 A | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037095017 | 2018-06-23 00:00:00 | 8afbd5738f14bcd41f71c56e7c42dde149cb90ea50114e3a63ab7e4d3d94b766 | [
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Dans les conditions prévues au présent livre, l'administration des impôts peut procéder à l'examen contradictoire de la situation fiscale des personnes physiques au regard de l'impôt sur le revenu, qu'elles aient ou non leur domicile fiscal en France, lorsqu'elles y ont des obligations au titre de cet impôt. A l'occasion de cet examen, l'administration peut contrôler la cohérence entre, d'une part les revenus déclarés et, d'autre part, la situation patrimoniale, la situation de trésorerie et les éléments du train de vie des membres du foyer fiscal. Sous peine de nullité de l'imposition, un examen contradictoire de la situation fiscale personnelle ne peut s'étendre sur une période supérieure à un an à compter de la réception de l'avis de vérification. L'avis de vérification mentionne la liste des comptes connus de l'administration pour lesquels elle demande aux établissements financiers de produire les relevés. Lorsqu'un contrat de fiducie ou les actes le modifiant n'ont pas été enregistrés dans les conditions prévues à l'article 2019 du code civil, ou révélés à l'administration fiscale avant l'engagement de l'examen contradictoire de la situation fiscale personnelle d'un contribuable qui y est partie ou en tient des droits, la période prévue au troisième alinéa est prorogée du délai écoulé entre la date de réception de l'avis de vérification et l'enregistrement ou la révélation de l'information. Cette période est prorogée du délai accordé, le cas échéant, au contribuable et, à la demande de celui-ci, pour répondre aux demandes d'éclaircissements ou de justifications pour la partie qui excède les deux mois prévus à l'article L. 16 A . Elle est également prorogée des trente jours prévus à l'article L. 16 A et des délais nécessaires à l'administration pour obtenir les relevés de compte lorsque le contribuable n'a pas usé de la faculté de produire la liste des comptes non mentionnés dans l'avis de vérification et les relevés de ces comptes dans un délai de soixante jours à compter de la demande de l'administration ou pour recevoir les renseignements demandés aux autorités étrangères, lorsque le contribuable a pu disposer de revenus à l'étranger ou en provenance directe de l'étranger. La période mentionnée au troisième alinéa est portée à deux ans en cas de découverte, en cours de contrôle, d'une activité occulte. Il en est de même lorsque, dans le délai initial d'un an, les articles L. 82 C ou L. 101 ont été mis en oeuvre. | Livre des procédures fiscales | L12 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046872998 | 2023-01-01 00:00:00 | 3f61970f7d93ec520e20236cba75174aadbf07f06310a696fe53394948024c85 | [
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I. – Les agents de l'administration des impôts vérifient sur place, en suivant les règles prévues par le présent livre, la comptabilité des contribuables astreints à tenir et à présenter des documents comptables. La vérification peut également se tenir ou se poursuivre dans tout autre lieu déterminé d'un commun accord entre le contribuable et l'administration. A défaut d'accord, l'administration peut décider de tenir ou de poursuivre la vérification dans ses locaux. II. – 1. Les contribuables autres que ceux soumis au régime défini à l'article 50-0 du code général des impôts qui tiennent une comptabilité analytique sont tenus de présenter celle-ci lorsque leur chiffre d'affaires de l'exercice excède 152,4 millions d'euros, s'il s'agit d'entreprises dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place ou de fournir le logement, ou 76,2 millions d'euros, s'il s'agit d'autres entreprises. 2. Le 1 s'applique également aux contribuables qui tiennent une comptabilité analytique, quel que soit leur chiffre d'affaires : 1° Lorsque le total de leur actif brut est supérieur ou égal à 400 millions d'euros à la clôture de l'exercice ; 2° Ou lorsqu'ils appartiennent à l'une des catégories suivantes : a) Personnes morales ou groupements de personnes de droit ou de fait détenant à la clôture de l'exercice, directement ou indirectement, plus de la moitié du capital ou des droits de vote d'une personne morale ou d'un groupement mentionné au 1 ou au 1° du présent 2 ; b) Personnes morales ou groupements de personnes de droit ou de fait dont plus de la moitié du capital ou des droits de vote est détenue à la clôture de leur exercice, directement ou indirectement, par une personne ou un groupement mentionné aux mêmes 1 ou 1° ; c) Personnes morales qui appartiennent à un groupe relevant du régime fiscal prévu à l'article 223 A ou à l'article 223 A bis du code général des impôts lorsque celui-ci comprend au moins une personne mentionnée au 1 ou au 1° du présent 2 ; d) Membres d'un assujetti unique constitué en application de l'article 256 C du code général des impôts lorsque celui-ci comprend au moins une personne mentionnée au 1 ou au 1° du présent 2. III. – Les sociétés commerciales qui établissent, en application de l'article L. 233-16 du code de commerce , des comptes consolidés sont tenues de les présenter. IV. – Lorsque la comptabilité est tenue au moyen de systèmes informatisés, le contrôle porte sur l'ensemble des informations, données et traitements informatiques qui concourent directement ou indirectement à la formation des résultats comptables ou fiscaux et à l'élaboration des déclarations rendues obligatoires par le code général des impôts ainsi que sur la documentation relative aux analyses, à la programmation et à l'exécution des traitements. V. – Les fiducies, en la personne de leur fiduciaire, sont soumises à vérification de comptabilité dans les conditions prévues au présent article. | Livre des procédures fiscales | L13 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048838925 | 2024-01-01 00:00:00 | b975985ee45c67e40f954c81548447e630b20c4f0e8bdf8915db0409ed3f2f0b | [
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Les agents de l'administration des impôts peuvent demander toutes informations relatives au montant, à la date et à la forme des versements afférents aux recettes de toute nature perçues par les personnes dépositaires du secret professionnel en vertu des dispositions de l'article 226-13 du code pénal. Ils ne peuvent demander de renseignements sur la nature des prestations fournies par ces personnes. | Livre des procédures fiscales | L13-0 A | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006314946 | 2000-03-31 00:00:00 | a5766e1e45ed35814c2e5a08b18ba0979b420d78449e5b1ea4b4b2eb97243948 | [
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Le défaut de présentation de la comptabilité est constaté par procès-verbal que le contribuable est invité à contresigner. Mention est faite de son refus éventuel. | Livre des procédures fiscales | L13 A | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006314947 | 1986-12-31 00:00:00 | c0c7139c07811fa3aba838c39fab0d9af635f517cb1999d6792758eb504a3157 | [
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I. – Les personnes morales établies en France : a) Dont le chiffre d'affaires annuel hors taxes ou l'actif brut figurant au bilan est supérieur ou égal à 150 millions d'euros, ou b) Détenant à la clôture de l'exercice, directement ou indirectement, plus de la moitié du capital ou des droits de vote d'une entité juridique – personne morale, organisme, fiducie ou institution comparable établie ou constituée en France ou hors de France – satisfaisant à l'une des conditions mentionnées au a, ou c) Dont plus de la moitié du capital ou des droits de vote est détenue, à la clôture de l'exercice, directement ou indirectement, par une entité juridique satisfaisant à l'une des conditions mentionnées au a, ou d) (Périmé) e) Appartenant à un groupe relevant du régime fiscal prévu à l'article 223 A ou à l'article 223 A bis du même code lorsque ce groupe comprend au moins une personne morale satisfaisant l'une des conditions mentionnées aux a, b, c ou d, doivent tenir à disposition de l'administration une documentation permettant de justifier la politique de prix de transfert pratiquée dans le cadre de transactions de toute nature réalisées avec des entités juridiques liées au sens du 12 de l'article 39 du même code établies ou constituées hors de France, ci-après désignées par les termes : " entreprises associées ”. II. - La documentation mentionnée au I comprend deux parties. La première partie constitue le fichier principal et comprend des informations sur le groupe d'entreprises associées et la seconde partie constitue le fichier local et comprend des informations sur l'entreprise vérifiée. 1. Le fichier principal comprend : a) Un schéma illustrant la structure juridique et capitalistique du groupe ainsi que la situation géographique des entités opérationnelles ; b) Les sources importantes de bénéfices du groupe ; c) Une description de la chaîne d'approvisionnement des cinq principaux biens et services offerts par des entreprises du groupe ainsi que de tout autre bien et service représentant plus de 5 % du chiffre d'affaires du groupe ; d) Une liste et une description des accords importants de prestations de services entre entreprises associées, à l'exclusion des accords afférents à des services de recherche et développement. Ces informations incluent une description des capacités des principaux sites fournissant les services importants et des politiques appliquées en matière de prix de transfert pour répartir les coûts des services et déterminer les prix facturés pour les services intra-groupe ; e) Une description des principaux marchés géographiques sur lesquels les biens et services du groupe sont vendus ; f) Une analyse fonctionnelle décrivant les principales contributions des différentes entités du groupe à la création de valeur, c'est-à-dire les fonctions-clés exercées, les risques importants assumés et les actifs importants utilisés ; g) Une description des opérations importantes de réorganisations d'entreprises ainsi que d'acquisitions et de cessions d'éléments d'actif intervenues au cours de l'exercice ; h) Une description générale de la stratégie du groupe en matière de mise au point, de propriété et d'exploitation des actifs incorporels. Cette description comporte notamment la localisation des principales installations de recherche et développement et celle de la direction des activités de recherche et développement ; i) Une liste des actifs incorporels ou des catégories d'actifs incorporels qui sont importants pour l'établissement des prix de transfert ainsi que des entités qui en sont légalement propriétaires ; j) Une liste des accords importants entre entreprises associées relatifs aux actifs incorporels, y compris les accords de répartition de coûts, les principaux accords de services de recherche et les accords de licence ; k) Une description générale des éventuels transferts importants de parts d'actifs incorporels entre entreprises associées, mentionnant les pays et les rémunérations correspondantes ; l) Une description générale de la façon dont le groupe est financé, y compris une description des accords de financement importants conclus avec des prêteurs indépendants du groupe ; m) L'identification de tous les membres du groupe multinational exerçant une fonction de centrale de financement pour le groupe, y compris du pays de constitution des entités considérées et de leur siège de direction effective ; n) Une description générale des politiques du groupe en matière de prix de transfert relatives aux accords de financement entre entreprises associées ; o) Les états financiers consolidés annuels du groupe pour l'exercice fiscal s'ils sont préparés par ailleurs à des fins d'information financière, réglementaires, de gestion interne, fiscales ou autres ; p) Une liste et une description des accords préalables en matière de prix de transfert unilatéraux conclus par le groupe et des autres décisions des autorités fiscales concernant la répartition des bénéfices entre pays. 2. Le fichier local comprend : a) Une description de la structure de gestion et un organigramme de l'entreprise ; b) Une description des activités effectuées et de la stratégie d'entreprise mise en œuvre en indiquant notamment si l'entreprise a été impliquée dans ou affectée par des réorganisations d'entreprises ou des transferts d'actifs incorporels pendant l'exercice ou l'exercice précédent et en expliquant les aspects de ces transactions qui affectent l'entreprise ; c) Une description des transactions importantes avec des entreprises associées et des conditions dans lesquelles elles sont réalisées. Cette description porte notamment sur les achats de services de fabrication, les acquisitions de biens, la fourniture de services, les prêts, les garanties financières et garanties de bonne exécution, la concession de licences portant des actifs incorporels ; d) Les montants des paiements et recettes intra-groupes pour chaque catégorie de transactions impliquant l'entreprise vérifiée ventilés en fonction de la juridiction fiscale du payeur ou du bénéficiaire étranger ; e) Une identification des entreprises associées impliquées dans chaque catégorie de transactions contrôlées et des relations qu'elles entretiennent avec l'entreprise vérifiée ; f) Une copie de tous les accords intra-groupes importants conclus par l'entreprise vérifiée ; g) Une analyse de comparabilité et une analyse fonctionnelle détaillées de l'entreprise vérifiée et des entreprises associées pour chaque catégorie de transactions, y compris les éventuels changements par rapport aux exercices précédents ; h) Une indication de la méthode de détermination des prix de transfert la plus adaptée pour chaque catégorie de transactions et des raisons pour lesquelles cette méthode a été choisie ; i) Une indication de l'entreprise associée qui a été choisie comme partie testée, le cas échéant, et une explication des raisons de cette sélection ; j) Une synthèse des hypothèses importantes qui ont été posées pour appliquer les méthodes de fixation des prix de transfert ; k) Le cas échéant, une explication des raisons pour lesquelles une analyse pluriannuelle des méthodes de prix de transfert a été appliquée ; l) Une liste et une description des transactions comparables sur le marché libre et des indicateurs financiers relatifs à des entreprises indépendantes utilisés dans le cadre de l'analyse des prix de transfert, y compris une description de la méthode de recherche de données comparables avec l'indication de la source de ces informations ; m) Une description des éventuels ajustements effectués en indiquant si ces ajustements ont été apportés aux résultats de la partie testée, aux transactions comparables sur le marché libre ou aux deux ; n) Une description des raisons pour lesquelles il a été conclu que les prix des transactions avaient été établis conformément au principe de pleine concurrence en application de la méthode de prix de transfert retenue ; o) Une synthèse des informations financières utilisées pour appliquer la méthode de détermination des prix de transfert ; p) Une copie des accords de fixation préalable des prix de transfert unilatéraux, bilatéraux et multilatéraux existants ainsi que des décisions d'autres autorités fiscales et qui sont liés à des transactions contrôlées avec l'entreprise vérifiée ; q) Les comptes financiers annuels de l'entreprise vérifiée ; r) Des informations et des tableaux de répartition indiquant comment les données financières utilisées pour appliquer la méthode de détermination des prix de transfert peuvent être reliées aux états financiers annuels ; s) Des tableaux synthétiques des données financières se rapportant aux transactions comparables utilisées avec l'indication des sources dont ces données sont tirées. III. – Cette documentation, qui ne se substitue pas aux justificatifs afférents à chaque transaction, est tenue à la disposition de l'administration à la date d'engagement de la vérification de comptabilité. Si la documentation requise n'est pas mise à sa disposition à cette date, ou ne l'est que partiellement, l'administration adresse à la personne morale mentionnée au I une mise en demeure de la produire ou de la compléter dans un délai de trente jours, en précisant la nature des documents ou compléments attendus. Cette mise en demeure doit indiquer les sanctions applicables en l'absence de réponse ou en cas de réponse partielle. | Livre des procédures fiscales | L13 AA | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048838902 | 2024-01-01 00:00:00 | 720e3ddb8a0a04a8e20fcdc4573e6fdf2e8cde585f92056b29a2690e83f2280f | [
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Lorsque des transactions de toute nature sont réalisées avec une ou plusieurs entreprises associées établies ou constituées dans un Etat ou territoire non coopératif au sens de l' article 238-0 A du code général des impôts , la documentation mentionnée à l'article L. 13 AA comprend également, pour chaque entreprise bénéficiaire des transferts, une documentation complémentaire comprenant l'ensemble des documents qui sont exigés des sociétés passibles de l'impôt sur les sociétés, y compris le bilan et le compte de résultat établis dans les conditions prévues par le IV de l'article 209 B du code général des impôts . Le III de l'article L. 13 AA s'applique à cette documentation complémentaire. | Livre des procédures fiscales | L13 AB | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022177772 | 2010-05-01 00:00:00 | d40f47daafcac2de05f5d51ee5a4e6d913a957876be7c4e1f61e79431a841e8b | [
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Lorsque, au cours d'une vérification de comptabilité ou d'un examen de comptabilité, l'administration a réuni des éléments faisant présumer qu'une entreprise, autre que celles mentionnées au I de l'article L. 13 AA, a opéré un transfert indirect de bénéfices, au sens des dispositions de l' article 57 du code général des impôts, elle peut demander à cette entreprise des informations et documents précisant : 1° La nature des relations entrant dans les prévisions de l'article 57 du code général des impôts, entre cette entreprise et une ou plusieurs entreprises exploitées hors de France ou sociétés ou groupements établis hors de France ; 2° La méthode de détermination des prix des opérations de nature industrielle, commerciale ou financière qu'elle effectue avec des entreprises, sociétés ou groupements visés au 1° et les éléments qui la justifient ainsi que, le cas échéant, les contreparties consenties ; 3° Les activités exercées par les entreprises, sociétés ou groupements visés au 1°, liées aux opérations visées au 2° ; 4° Le traitement fiscal réservé aux opérations visées au 2° et réalisées par les entreprises qu'elle exploite hors de France ou par les sociétés ou groupements visés au 1° dont elle détient, directement ou indirectement, la majorité du capital ou des droits de vote. Les demandes visées au premier alinéa doivent être précises et indiquer explicitement, par nature d'activité ou par produit, le pays ou le territoire concerné, l'entreprise, la société ou le groupement visé ainsi que, le cas échéant, les montants en cause. Elles doivent, en outre, préciser à l'entreprise vérifiée le délai de réponse qui lui est ouvert. Ce délai, qui ne peut être inférieur à deux mois, peut être prorogé sur demande motivée sans pouvoir excéder au total une durée de trois mois. Lorsque l'entreprise a répondu de façon insuffisante, l'administration lui adresse une mise en demeure d'avoir à compléter sa réponse dans un délai de trente jours en précisant les compléments de réponse qu'elle souhaite. Cette mise en demeure doit rappeler les sanctions applicables en cas de défaut de réponse (1). (1) Ces dispositions s'appliquent aux contrôles engagés à compter de la date d'entrée en vigueur de la loi 96-314. | Livre des procédures fiscales | L13 B | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033815177 | 2017-01-01 00:00:00 | 82915217be5fc6b356cd54a22e92cba034150816111e200935484f10a5ad1bad | [
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I. - Les entreprises dont les revenus sont imposés en application de l' article 238 du code général des impôts tiennent à la disposition de l'administration une documentation permettant de justifier la détermination du résultat ainsi imposé. Cette documentation comprend : 1° Une description générale de l'organisation des activités de recherche et de développement de l'entreprise qui cède un ou plusieurs actifs mentionnés au I du même article 238 ou concède les licences d'exploitation de ces actifs ; 2° Des informations spécifiques concernant la détermination du résultat imposable conformément aux II, III et IV du même article 238 comprenant : a) Une liste et une description détaillées de chacun des actifs ou groupe d'actifs incorporels, objets des contrats de cession ou de concession de licences ; b) Une présentation du ratio mentionné au III dudit article 238 et de son suivi pour chacun des actifs ou groupe d'actifs incorporels ; c) Une présentation de la méthode de répartition des frais entre les différents actifs et groupes d'actifs incorporels. II. - Cette documentation est tenue à la disposition de l'administration à la date d'engagement de la vérification de comptabilité. Si la documentation requise n'est pas mise à disposition à cette date, ou ne l'est que partiellement, l'administration adresse à l'entreprise mentionnée au I une mise en demeure de la produire ou de la compléter dans un délai de trente jours, en précisant la nature des documents ou compléments attendus. Cette mise en demeure mentionne les sanctions susceptibles d'être encourues en application de l' article 1740-0 C du code général des impôts . | Livre des procédures fiscales | L13 BA | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037947354 | 2019-01-01 00:00:00 | 5de80d8c875f87686602168ddcec644141a6d7a5e72d6fabc8a7a364e530fda9 | [
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Les contribuables dont le chiffre d'affaires n'excède pas 1,5 million d'euros, s'il s'agit d'entreprises dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place ou de fournir le logement, ou 450 000 €, s'il s'agit d'autres entreprises, peuvent, y compris pour la période ou l'exercice en cours, demander à l'administration, sur certains points précisés dans leur demande, de contrôler les opérations réalisées. Lorsque l'administration a donné suite à cette demande, elle informe le contribuable des résultats de ce contrôle sur chacun de ces points. Les erreurs, inexactitudes, omissions ou insuffisances constatées sur ces points dans les déclarations souscrites peuvent être régularisées par le contribuable dans les conditions prévues à l'article L. 62 . A défaut, elles font l'objet d'une procédure de rectification. Les opérations réalisées lors de ce contrôle ne constituent pas une vérification de comptabilité au sens de l'article L. 13 . | Livre des procédures fiscales | L13 C | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006314949 | 2005-01-01 00:00:00 | d01cfa853af09b0918a88f13eea7c6530da682d6530b105d31776b77c69b9a09 | [
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Le contrôle sur demande prévu à l'article L. 13 C , en tant qu'il porte sur les crédits d'impôt définis aux articles 244 quater B et 244 quater B bis du code général des impôts , est étendu à toutes les entreprises. | Livre des procédures fiscales | L13 CA | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044992297 | 2022-01-01 00:00:00 | 1f6f600e88c1eec9ea1fc217157dfcf7019dbfc296f36c4a765ef94b12e5c8bc | [
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Les agents de l'administration des impôts s'assurent que les contrôles prévus au 1° du VII de l' article 289 du code général des impôts garantissent l'authenticité de l'origine, l'intégrité du contenu et la lisibilité des factures émises ou reçues par le contribuable. A cette fin, ils vérifient l'ensemble des informations, documents, données, traitements informatiques ou systèmes d'information constitutifs de ces contrôles ainsi que la documentation décrivant leurs modalités de réalisation. Si ces contrôles sont effectués sous forme électronique, les contribuables sont tenus de les présenter sous cette forme. Les agents de l'administration peuvent prendre copie des informations ou documents de ces contrôles et de leur documentation par tout moyen et sur tout support. | Livre des procédures fiscales | L13 D | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026892933 | 2013-01-01 00:00:00 | 89dca39213e13bd3200d45152cee5b934d779d97104114b3a65f35aa332920c8 | [
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En cas d'impossibilité d'effectuer la vérification prévue à l'article L. 13 D ou si les contrôles mentionnés au 1° du VII de l'article 289 du code général des impôts ne permettent pas d'assurer l'authenticité de l'origine, l'intégrité du contenu et la lisibilité des factures, ces dernières ne sont pas considérées comme factures d'origine, sans préjudice des dispositions du 3 de l'article 283 du même code. | Livre des procédures fiscales | L13 E | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027508928 | 2013-06-07 00:00:00 | 9a10169e00625d0364aeb52da9a3639ab0e3102631fd28a011e2806ea5095c33 | [
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Les agents de l'administration peuvent, sans que le contribuable puisse s'y opposer, prendre copie des documents dont ils ont connaissance dans le cadre des procédures de contrôle prévues aux articles L. 12 et L. 13 et de la procédure d'instruction sur place prévue à l'article L. 198 A . Les modalités de sécurisation des copies de documents sous forme dématérialisée sont précisées par arrêté du ministre chargé du budget. | Livre des procédures fiscales | L13 F | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033815256 | 2017-01-01 00:00:00 | b5e33ef47eaa0db31f7755069cf1fd42b8b714a8f4cfee833a0ebc544cd59c60 | [
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Dans les conditions prévues au présent livre, les agents de l'administration peuvent, lorsque des contribuables astreints à tenir et à présenter des documents comptables tiennent leur comptabilité au moyen de systèmes informatisés, examiner cette comptabilité sans se rendre sur place. | Livre des procédures fiscales | L13 G | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033785905 | 2017-01-01 00:00:00 | fb0cdc59af91a34f1de180d154eea1128ea7c374c11565b73267607239de783f | [
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L'administration des impôts peut exercer le droit de contrôle prévu à l'article L. 10 auprès des institutions et organismes qui n'ont pas la qualité de commerçant, et qui payent des salaires, des honoraires ou des rémunérations de toute nature, ou qui encaissent, gèrent ou distribuent des fonds pour le compte de leurs adhérents. A cette fin les institutions et organismes concernés doivent présenter à l'administration des impôts, sur sa demande, les livres de comptabilité et pièces annexes dont ils disposent ainsi que les documents relatifs à leur activité. | Livre des procédures fiscales | L14 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006314951 | 1982-09-01 00:00:00 | 4fb3b9406560a937c184d2ae50b8cbb99508d741dc34be3a32476839cc4a6d81 | [
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L'administration contrôle sur place, en suivant les règles prévues au présent livre, la régularité de la délivrance des reçus, des attestations ou de tous autres documents par lesquels les organismes bénéficiaires de dons et versements indiquent à un contribuable qu'il est en droit de bénéficier des réductions d'impôt prévues aux articles 200, 238 bis et 978 du code général des impôts. Le contrôle peut également se tenir ou se poursuivre dans tout autre lieu déterminé d'un commun accord entre l'organisme et l'administration. A défaut d'accord, l'administration peut décider de tenir ou de poursuivre le contrôle dans ses locaux. Les organismes mentionnés au premier alinéa du présent article sont tenus de présenter à l'administration les documents et pièces de toute nature mentionnés à l'article L. 102 E du présent livre permettant à celle-ci de réaliser son contrôle. Les opérations réalisées lors de ce contrôle ne constituent pas une vérification de comptabilité au sens de l'article L. 13. Toutefois, sont applicables à la procédure prévue au présent article les garanties mentionnées à l'article L. 14 B. | Livre des procédures fiscales | L14 A | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048838923 | 2024-01-01 00:00:00 | 9528a7939ed7bb1820eb485a59ce3562b3342e436de570b16834a60e840facd8 | [
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I. - Le contrôle prévu à l'article L. 14 A ne peut être engagé sans que l'organisme bénéficiaire des dons et versements en ait été informé par l'envoi d'un avis l'informant du contrôle. Cet avis précise les années soumises au contrôle et mentionne expressément, sous peine de nullité de la procédure, que l'organisme a la faculté de se faire assister par un conseil de son choix. II. - Le contrôle prévu à l'article L. 14 A ne peut s'étendre sur une durée supérieure à six mois à compter de la présentation de l'ensemble des documents et pièces de toute nature mentionnés à l'article L. 102 E, sous peine de nullité de la procédure. Dans ce même délai, l'administration fiscale informe l'organisme bénéficiaire des dons et versements, par un document motivé de manière à lui permettre de formuler ses observations, des résultats du contrôle prévu à l'article L. 14 A et, le cas échéant, de sa proposition d'appliquer la sanction prévue à l'article 1740 A du code général des impôts. En cas de désaccord, l'organisme bénéficiaire des dons et versements peut présenter un recours hiérarchique dans un délai de trente jours à compter de la notification du document motivé mentionné au premier alinéa du présent II. La sanction prévue au même article 1740 A ne peut être prononcée avant l'expiration d'un délai de trente jours à compter de la notification de ce même document. III. - Lorsque le contrôle prévu à l'article L. 14 A du présent livre, pour une période déterminée, est achevé, l'administration ne peut pas procéder à ce même contrôle pour la même période. | Livre des procédures fiscales | L14 B | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043971959 | 2022-01-01 00:00:00 | 343dc1a353b6de273f2ef80ff7e155897aac31ae95bbe7cb418c70b2b33f2b34 | [
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En ce qui concerne l'impôt sur le revenu établi au titre des bénéfices industriels et commerciaux et la taxe d'apprentissage, l'administration des impôts entend les intéressés lorsque leur audition lui paraît utile ou lorsqu'ils demandent à fournir des explications orales. | Livre des procédures fiscales | L15 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006314952 | 1982-01-01 00:00:00 | d7fe046d03127715f3b5639f032036130be012ba70d7e2fab46704ae4e8ba93b | [
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En vue de l'établissement de l'impôt sur le revenu, l'administration peut demander au contribuable des éclaircissements. Elle peut, en outre, lui demander des justifications au sujet de sa situation et de ses charges de famille, des charges retranchées du revenu net global ou ouvrant droit à une réduction d'impôt sur le revenu en application des articles 156 et 199 septies du code général des impôts, ainsi que des avoirs ou revenus d'avoirs à l'étranger. L'administration peut demander au contribuable des justifications sur tous les éléments servant de base à la détermination du revenu foncier tels qu'ils sont définis aux articles 28 à 33 quinquies du code général des impôts ainsi que des gains de cession de valeurs mobilières ou de droits sociaux tels qu'ils sont définis aux articles 150-0 A à 150-0 E du même code et des plus-values telles qu'elles sont définies aux articles 150 U à 150 VH bis du même code. Elle peut également lui demander des justifications lorsqu'elle a réuni des éléments permettant d'établir que le contribuable peut avoir des revenus plus importants que ceux qu'il a déclarés, notamment lorsque le total des montants crédités sur ses relevés de compte représente au moins le double de ses revenus déclarés ou excède ces derniers d'au moins 150 000 €. En particulier, si le contribuable allègue la possession de bons ou de titres dont les intérêts ou arrérages sont exclus du décompte des revenus imposables en vertu de l'article 157 du même code, l'administration peut exiger la preuve de la possession de ces bons ou titres et celle de la date à laquelle ils sont entrés dans le patrimoine de l'intéressé. Le contribuable ne peut pas alléguer la vente ou le remboursement de bons mentionnés au 2° du III bis de l'article 125 A du code général des impôts dans sa rédaction antérieure à la loi n° 2017-1837 du 30 décembre 2017 de finances pour 2018, ou de titres de même nature, quelle que soit leur date d'émission, lorsqu'il n'avait pas communiqué son identité et son domicile fiscal à l'établissement payeur dans les conditions prévues au 4° du III bis du même article. Il en va de même pour les ventes d'or monnayé ou d'or en barres ou en lingots de poids et de titres admis par la Banque de France, lorsque l'identité et le domicile du vendeur n'ont pas été enregistrés par l'intermédiaire ou lorsqu'elles ne sont pas attestées par la comptabilité de l'intermédiaire. Les demandes visées aux alinéas précédents doivent indiquer explicitement les points sur lesquels elles portent et mentionner à l'intéressé le délai de réponse dont il dispose en fonction des textes en vigueur. | Livre des procédures fiscales | L16 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041471956 | 2019-12-30 00:00:00 | 4814e104ddee23b7eb62257205a1add4e4cefa8723ebf036e20a8487ef2ce26d | [
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Les demandes d'éclaircissements et de justifications fixent au contribuable un délai de réponse qui ne peut être inférieur à deux mois. Lorsque le contribuable a répondu de façon insuffisante aux demandes d'éclaircissements ou de justifications, l'administration lui adresse une mise en demeure d'avoir à compléter sa réponse dans un délai de trente jours en précisant les compléments de réponse qu'elle souhaite. | Livre des procédures fiscales | L16 A | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315926 | 1987-07-09 00:00:00 | 932c9f2b8aeddc821c1151a1883c5424bcb2c5b5dc2a5b5f33e1145ca3640369 | [
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I. – Lorsque l'autorité judiciaire, saisie par l'administration fiscale, estime qu'il existe des présomptions qu'un contribuable se soustrait à l'établissement ou au paiement des impôts sur le revenu ou sur les bénéfices ou des taxes sur le chiffre d'affaires ou souscrit des déclarations inexactes en vue de bénéficier de crédits d'impôt prévus au profit des entreprises passibles de l'impôt sur le revenu ou sur les bénéfices en se livrant à des achats ou à des ventes sans facture, en utilisant ou en délivrant des factures ou des documents ne se rapportant pas à des opérations réelles ou en omettant sciemment de passer ou de faire passer des écritures ou en passant ou en faisant passer sciemment des écritures inexactes ou fictives dans des documents comptables dont la tenue est imposée par le code général des impôts, elle peut, dans les conditions prévues au II, autoriser les agents de l'administration des impôts, ayant au moins le grade d'inspecteur et habilités à cet effet par le directeur général des finances publiques, à rechercher la preuve de ces agissements, en effectuant des visites en tous lieux, même privés, où les pièces et documents s'y rapportant sont susceptibles d'être détenus ou d'être accessibles ou disponibles et procéder à leur saisie, quel qu'en soit le support. II. – Chaque visite doit être autorisée par une ordonnance du juge des libertés et de la détention du tribunal judiciaire dans le ressort duquel sont situés les lieux à visiter. Lorsque ces lieux sont situés dans le ressort de plusieurs juridictions et qu'une visite simultanée doit être menée dans chacun d'eux, une ordonnance unique peut être délivrée par l'un des juges des libertés et de la détention territorialement compétents. Le juge doit vérifier de manière concrète que la demande d'autorisation qui lui est soumise est bien fondée ; cette demande doit comporter tous les éléments d'information en possession de l'administration de nature à justifier la visite. L'ordonnance comporte : a) L'adresse des lieux à visiter ; b) Le nom et la qualité du fonctionnaire habilité qui a sollicité et obtenu l'autorisation de procéder aux opérations de visite ; c) L'autorisation donnée au fonctionnaire qui procède aux opérations de visite de recueillir sur place, dans les conditions prévues au III bis, des renseignements et justifications auprès de l'occupant des lieux ou de son représentant et, s'il est présent, du contribuable mentionné au I, ainsi que l'autorisation de demander à ceux-ci de justifier pendant la visite de leur identité et de leur adresse, dans les mêmes conditions. d) La mention de la faculté pour le contribuable de faire appel à un conseil de son choix. L'exercice de cette faculté n'entraîne pas la suspension des opérations de visite et de saisie. Le juge motive sa décision par l'indication des éléments de fait et de droit qu'il retient et qui laissent présumer, en l'espèce, l'existence des agissements frauduleux dont la preuve est recherchée. Si, à l'occasion de la visite, les agents habilités découvrent l'existence d'un coffre dans un établissement de crédit ou une société de financement dont la personne occupant les lieux visités est titulaire et où des pièces et documents se rapportant aux agissements visés au I sont susceptibles de se trouver, ils peuvent, sur autorisation délivrée par tout moyen par le juge qui a pris l'ordonnance, procéder immédiatement à la visite de ce coffre. Mention de cette autorisation est portée au procès-verbal prévu au IV. Si, à l'occasion de la visite, les agents habilités découvrent des éléments révélant l'existence en d'autres lieux de pièces et documents se rapportant aux agissements mentionnés au I, ils peuvent, en cas d'urgence, sur autorisation délivrée par tout moyen par le juge qui a pris l'ordonnance, procéder immédiatement à la visite de ces lieux aux fins de saisie de ces pièces et documents. Mention de cette autorisation est portée au procès-verbal prévu au IV. La visite et la saisie de documents s'effectuent sous l'autorité et le contrôle du juge qui les a autorisées. A cette fin, il donne toutes instructions aux agents qui participent à ces opérations. Il désigne le chef du service qui nomme l'officier de police judiciaire chargé d'assister à ces opérations et de le tenir informé de leur déroulement. Lorsqu'elles ont lieu en dehors du ressort de son tribunal judiciaire, il délivre une commission rogatoire, pour exercer le contrôle mentionné au treizième alinéa du présent II, au juge des libertés et de la détention dans le ressort duquel s'effectue la visite. Le juge peut, s'il l'estime utile, se rendre dans les locaux pendant l'intervention. A tout moment, il peut décider la suspension ou l'arrêt de la visite. L'ordonnance est exécutoire au seul vu de la minute. L'ordonnance est notifiée verbalement et sur place au moment de la visite, à l'occupant des lieux ou à son représentant qui en reçoit copie intégrale contre récépissé ou émargement au procès-verbal prévu au IV. En l'absence de l'occupant des lieux ou de son représentant, l'ordonnance est notifiée, après la visite, par lettre recommandée avec avis de réception. La notification est réputée faite à la date de réception figurant sur l'avis. A défaut de réception, il est procédé à la signification de l'ordonnance par acte d'huissier de justice. Le délai et la voie de recours sont mentionnés dans l'ordonnance. L'ordonnance peut faire l'objet d'un appel devant le premier président de la cour d'appel dans le ressort de laquelle le juge a autorisé la mesure. Les parties ne sont pas tenues de constituer avocat. Suivant les règles prévues par le code de procédure civile, cet appel doit être exclusivement formé par déclaration remise ou adressée, par pli recommandé ou, à compter du 1er janvier 2009, par voie électronique, au greffe de la cour dans un délai de quinze jours. Ce délai court à compter soit de la remise, soit de la réception, soit de la signification de l'ordonnance. Cet appel n'est pas suspensif. Le greffe du tribunal judiciaire transmet sans délai le dossier de l'affaire au greffe de la cour d'appel où les parties peuvent le consulter. L'ordonnance du premier président de la cour d'appel est susceptible d'un pourvoi en cassation, selon les règles prévues par le code de procédure civile. Le délai du pourvoi en cassation est de quinze jours. III. – La visite, qui ne peut être commencée avant six heures ni après vingt et une heures, est effectuée en présence de l'occupant des lieux ou de son représentant ; en cas d'impossibilité, l'officier de police judiciaire requiert deux témoins choisis en dehors des personnes relevant de son autorité ou de celle de l'administration des impôts. Les agents de l'administration des impôts mentionnés au I peuvent être assistés d'autres agents des impôts habilités dans les mêmes conditions que les inspecteurs. Les agents des impôts habilités, l'occupant des lieux ou son représentant et l'officier de police judiciaire peuvent seuls prendre connaissance des pièces et documents avant leur saisie. L'officier de police judiciaire veille au respect du secret professionnel et des droits de la défense conformément aux dispositions du troisième alinéa de l'article 56 du code de procédure pénale ; l'article 58 de ce code est applicable. III bis. ― Au cours de la visite, les agents des impôts habilités peuvent recueillir, sur place, des renseignements et justifications concernant les agissements du contribuable mentionné au I auprès de l'occupant des lieux ou de son représentant et, s'il est présent, de ce contribuable, après les avoir informés que leur consentement est nécessaire. Ces renseignements et justifications sont consignés dans un compte rendu annexé au procès-verbal mentionné au IV et qui est établi par les agents des impôts et signé par ces agents, les personnes dont les renseignements et justifications ont été recueillis ainsi que l'officier de police judiciaire présent. Les agents des impôts peuvent demander à l'occupant des lieux ou à son représentant et au contribuable, s'ils y consentent, de justifier de leur identité et de leur adresse. Mention des consentements est portée au compte rendu ainsi que, le cas échéant, du refus de signer. IV. – Un procès-verbal relatant les modalités et le déroulement de l'opération et consignant les constatations effectuées est dressé sur-le-champ par les agents de l'administration des impôts. Un inventaire des pièces et documents saisis lui est annexé s'il y a lieu. Le procès-verbal et l'inventaire sont signés par les agents de l'administration des impôts et par l'officier de police judiciaire ainsi que par les personnes mentionnées au premier alinéa du III ; en cas de refus de signer, mention en est faite au procès-verbal. Si l'inventaire sur place présente des difficultés, les pièces et documents saisis sont placés sous scellés. L'occupant des lieux ou son représentant est avisé qu'il peut assister à l'ouverture des scellés qui a lieu en présence de l'officier de police judiciaire ; l'inventaire est alors établi. IV bis. – Lorsque l'occupant des lieux ou son représentant fait obstacle à l'accès aux pièces ou documents présents sur un support informatique, y compris distant, à leur lecture ou à leur saisie, mention en est portée au procès-verbal. Les agents de l'administration des impôts peuvent alors procéder à la copie de ce support et saisir ce dernier, qui est placé sous scellés. Ils disposent de quinze jours à compter de la date de la visite pour accéder aux pièces ou documents présents sur le support informatique placé sous scellés, à leur lecture et à leur saisie, ainsi qu'à la restitution de ce dernier et de sa copie. Ce délai est prorogé sur autorisation délivrée par le juge des libertés et de la détention. A la seule fin de permettre la lecture des pièces ou documents présents sur le support informatique placé sous scellés, les agents de l'administration des impôts procèdent aux opérations nécessaires à leur accès ou à leur mise au clair. Ces opérations sont réalisées sur la copie du support. L'occupant des lieux ou son représentant est avisé qu'il peut assister à l'ouverture des scellés, à la lecture et à la saisie des pièces et documents présents sur ce support informatique, qui ont lieu en présence de l'officier de police judiciaire. Un procès-verbal décrivant les opérations réalisées pour accéder à ces pièces et documents, à leur mise au clair et à leur lecture est dressé par les agents de l'administration des impôts. Un inventaire des pièces et documents saisis lui est annexé, s'il y a lieu. Le procès-verbal et l'inventaire sont signés par les agents de l'administration des impôts et par l'officier de police judiciaire ainsi que par l'occupant des lieux ou son représentant ; en son absence ou en cas de refus de signer, mention en est faite au procès-verbal. Il est procédé concomitamment à la restitution du support informatique et de sa copie. En l'absence de l'occupant des lieux ou de son représentant, l'administration accomplit alors sans délai toutes diligences pour les restituer. V. – Les originaux du procès-verbal et de l'inventaire sont, dès qu'ils ont été établis, adressés au juge qui a autorisé la visite ; une copie de ces mêmes documents est remise à l'occupant des lieux ou à son représentant. Une copie est également adressée par lettre recommandée avec demande d'avis de réception à l'auteur présumé des agissements mentionnés au I, nonobstant les dispositions de l'article L. 103 . Les pièces et documents saisis sont restitués à l'occupant des locaux dans les six mois de la visite ; toutefois, lorsque des poursuites pénales sont engagées, leur restitution est autorisée par l'autorité judiciaire compétente. Le procès-verbal et l'inventaire mentionnent le délai et la voie de recours. Le premier président de la cour d'appel dans le ressort de laquelle le juge a autorisé la mesure connaît des recours contre le déroulement des opérations de visite ou de saisie. Les parties ne sont pas tenues de constituer avocat. Suivant les règles prévues par le code de procédure civile, ce recours doit être exclusivement formé par déclaration remise ou adressée, par pli recommandé ou, à compter du 1er janvier 2009, par voie électronique, au greffe de la cour dans un délai de quinze jours. Ce délai court à compter de la remise ou de la réception soit du procès-verbal, soit de l'inventaire, mentionnés au premier alinéa. Ce recours n'est pas suspensif. L'ordonnance du premier président de la cour d'appel est susceptible d'un pourvoi en cassation selon les règles prévues par le code de procédure civile. Le délai du pourvoi en cassation est de quinze jours. VI. – L'administration des impôts ne peut opposer au contribuable les informations recueillies, y compris celles qui procèdent des traitements mentionnés au troisième alinéa, qu'après restitution des pièces et documents saisis ou de leur reproduction et mise en oeuvre des procédures de contrôle visées aux premier et deuxième alinéas de l'article L. 47. Toutefois, si, à l'expiration d'un délai de trente jours suivant la notification d'une mise en demeure adressée au contribuable, à laquelle est annexé un récapitulatif des diligences accomplies par l'administration pour la restitution des pièces et documents saisis ou de leur reproduction, ceux-ci n'ont pu être restitués du fait du contribuable, les informations recueillies sont opposables à ce dernier après mise en œuvre des procédures de contrôle mentionnées aux premier et deuxième alinéas de l'article L. 47 et dans les conditions prévues à l'article L. 76 C . En présence d'une comptabilité tenue au moyen de systèmes informatisés saisie dans les conditions prévues au présent article, l'administration communique au contribuable, au plus tard lors de l'envoi de la proposition de rectification prévue au premier alinéa de l'article L. 57 ou de la notification prévue à l' article L. 76 , sous forme dématérialisée ou non au choix de ce dernier, la nature et le résultat des traitements informatiques réalisés sur cette saisie qui concourent à des rehaussements, sans que ces traitements ne constituent le début d'une procédure de vérification de comptabilité. Le contribuable est informé des noms et adresses administratives des agents par qui, et sous le contrôle desquels, les opérations sont réalisées. | Livre des procédures fiscales | L16 B | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048834116 | 2023-12-31 00:00:00 | eb506220a4eccc12fc8aea3ac1505b47c14e3a74d59a775b13ff78a1e755e1db | [
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I. – Lorsque, dans le cadre des procédures mentionnées aux articles L. 16 B , L. 16 D , L. 80 F et L. 80 Q , de la vérification sur place de la taxe sur la valeur ajoutée, ainsi que dans le cadre du contrôle inopiné mentionné au dernier alinéa de l'article L. 47 , les agents de l'administration des impôts ayant au moins le grade de contrôleur constatent pour un contribuable se livrant à une activité professionnelle et au titre des périodes pour lesquelles l'une des obligations déclaratives prévues aux articles 87-0 A , 170 , 172 , 223 et 287 du code général des impôts n'est pas échue, l'un au moins des faits suivants : 1° L'exercice d'une activité que le contribuable n'a pas fait connaître à l'organisme mentionné au deuxième alinéa de l'article L. 123-33 du code de commerce , sauf s'il a satisfait, au titre d'une période antérieure, à l'une de ses obligations fiscales déclaratives ; 1° bis L'absence du respect d'au moins deux des obligations déclaratives prévues aux articles 87-0 A, 170,172,223 et 287 du code général des impôts, au titre de la dernière période échue ; 1° ter L'absence réitérée du respect d'au moins une des obligations déclaratives prévues aux articles 87-0 A, 170,172 et 223 et au 3 de l'article 287 du code général des impôts, durant les deux dernières périodes échues ; 2° La délivrance de factures ne correspondant pas à la livraison d'une marchandise ou à l'exécution d'une prestation de services, ou de factures afférentes à des livraisons de biens ou à des prestations de services au titre desquelles la taxe sur la valeur ajoutée ne peut faire l'objet d'aucune déduction en application du 3 de l'article 272 du code général des impôts ou la comptabilisation de telles factures reçues ; 3° Lorsqu'ils sont de nature à priver la comptabilité de valeur probante : a) La réitération d'achats, de ventes ou de prestations non comptabilisés ; b) L'utilisation d'un logiciel de comptabilité ou de caisse aux fins de permettre la réalisation de l'un des faits mentionnés au 1° de l'article 1743 du code général des impôts ; 4° Une infraction aux interdictions mentionnées à l'article L. 8221-1 du code du travail ; 5° L'absence réitérée du respect de l'obligation déclarative prévue au 2 de l' article 287 du code général des impôts , ils peuvent, en cas de circonstances susceptibles de menacer le recouvrement d'une créance fiscale de la nature de celle mentionnée au premier alinéa, dresser à l'encontre de ce contribuable un procès-verbal de flagrance fiscale. Le procès-verbal de flagrance fiscale est signé par les agents de l'administration des impôts ainsi que par le contribuable, son représentant ou la personne recevant les agents de l'administration des impôts, hormis les cas dans lesquels l'infraction mentionnée au 1 de l'article 1746 du code général des impôts a été constatée. En cas de refus de signer, mention en est faite au procès-verbal. L'original du procès-verbal est conservé par l'administration des impôts et copie est notifiée au contribuable. I bis. – Lorsque les agents mentionnés au premier alinéa du I sont informés, dans les conditions prévues au 1 de l'article 1649 quater-0 B bis du code général des impôts, de l'exercice par le contribuable d'une activité entrant dans le champ d'application du 2 du même article au titre de la période en cours pour laquelle l'une des obligations déclaratives prévues aux articles 87-0 A, 170,172,223 et 287 du même code n'est pas échue, ils peuvent, en cas de circonstances susceptibles de menacer le recouvrement d'une créance fiscale, dresser à l'encontre de ce contribuable un procès-verbal de flagrance fiscale. Le procès-verbal de flagrance fiscale est signé par les agents de l'administration des impôts. L'original du procès-verbal est conservé par l'administration des impôts et copie est notifiée au contribuable. La décision de faire application du présent I bis est prise par un agent de catégorie A détenant au moins un grade fixé par décret en Conseil d'Etat, qui vise à cet effet le procès-verbal de flagrance fiscale. I ter. – Lorsqu'une infraction mentionnée au 4° du I a été constatée par des agents de contrôle autres que ceux de l'administration des impôts et que ces derniers en ont été informés dans les conditions prévues aux articles L. 82 C ou L. 101 , ils peuvent, dans le cadre de l'une des procédures énumérées au premier alinéa du I du présent article, en cas de circonstances susceptibles de menacer le recouvrement d'une créance fiscale de la nature de celle mentionnée à ce même alinéa, dresser à l'encontre du contribuable un procès-verbal de flagrance fiscale. Le procès-verbal de flagrance fiscale est signé par les agents de l'administration des impôts ainsi que par le contribuable, son représentant ou la personne recevant les agents de l'administration des impôts, hormis les cas dans lesquels l'infraction visée au 1 de l'article 1746 du code général des impôts a été constatée. En cas de refus de signer, mention en est faite au procès-verbal. L'original du procès-verbal est conservé par l'administration des impôts et copie est notifiée au contribuable. II. – La notification du procès-verbal de flagrance fiscale permet d'effectuer les mesures conservatoires mentionnées à l'article L. 252 B . III. – Lorsque le procès-verbal de flagrance fiscale a été dressé dans le cadre de la procédure prévue à l'article L. 16 B, l'administration peut, par dérogation au VI de ce même article, utiliser pour la détermination du montant mentionné à l'article L. 252 B les informations recueillies au cours de cette procédure. Lorsque le procès-verbal de flagrance fiscale a été dressé dans le cadre de la procédure prévue à l'article L. 80 F, l'administration peut, par dérogation à l'article L. 80 H, utiliser pour la détermination du montant mentionné à l'article L. 252 B les informations recueillies au cours de cette procédure. L'administration peut se fonder, pour la détermination du montant mentionné à l'article L. 252 B, sur des renseignements et informations obtenus de tiers, en application des articles L. 81 et suivants. IV. – Pour arrêter le montant mentionné à l'article L. 252 B, l'administration est fondée à consulter sur place les registres et documents de toute nature, notamment ceux dont la tenue est prévue par le code général des impôts et par le code de commerce. A cet effet, l'administration peut obtenir ou prendre copie des documents utiles, par tous moyens et sur tous supports. Un procès-verbal relatant les opérations effectuées est établi. Il est signé par l'agent de l'administration des impôts ainsi que par le contribuable, son représentant ou la personne recevant les agents de l'administration des impôts. En cas de refus de signer, mention en est faite au procès-verbal. L'original de ce procès-verbal est conservé par l'administration et copie en est remise au contribuable. Ces opérations ne constituent pas une vérification de comptabilité au sens de l'article L. 13 . V. – Le juge du référé administratif mentionné à l'article L. 279, saisi dans un délai de quinze jours à compter de la réception du procès-verbal de flagrance fiscale mentionné au I, met fin à la procédure s'il est fait état d'un moyen propre à créer, en l'état de l'instruction, un doute sérieux sur la régularité de cette procédure. Le juge du référé statue dans un délai de quinze jours. Faute d'avoir statué dans ce délai, le juge des référés est dessaisi au profit du tribunal administratif qui se prononce en urgence. La décision du juge du référé ou du tribunal administratif est susceptible d'appel devant le président de la cour administrative d'appel ou le magistrat qu'il désigne à cet effet dans le délai de huit jours. Le président ou le magistrat désigné se prononce en urgence. La décision du juge du référé, du tribunal administratif, du président de la cour administrative d'appel ou du magistrat désigné ordonnant qu'il soit mis fin à la procédure entraîne la mainlevée immédiate des mesures conservatoires éventuellement prises. | Livre des procédures fiscales | L16-0 BA | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038595845 | 2023-01-01 00:00:00 | dfa6dd9a44ec3ab34ffb8718a21f501bd43be92f37deadbb738cf2c949b28f8c | [
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L'administration peut demander au preneur, dans les conditions définies à l'article L. 16 A, des justifications relatives aux travaux à raison desquels il a bénéficié du taux réduit de la taxe sur la valeur ajoutée prévu à l'article 278-0 bis A ou à l'article 279-0 bis du code général des impôts. | Livre des procédures fiscales | L16 BA | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000029012336 | 2014-05-30 00:00:00 | c50166e50780672809c588431f6f8fa50bc58101b490ff42810411e39453a8e0 | [
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L'administration fiscale peut demander au redevable de la taxe mentionnée à l' article L. 453-45 du code des impositions sur les biens et services des justifications sur tous les éléments servant de base au calcul de cette taxe sans que cette demande constitue le début d'une vérification de comptabilité ou d'un examen de comptabilité. Cette demande indique expressément au redevable les points sur lesquels elle porte et lui fixe un délai de réponse, qui ne peut être inférieur à deux mois. Lorsque le redevable n'a pas répondu ou a répondu de façon insuffisante à la demande de justifications dans le délai prévu par celle-ci, l'administration fiscale lui adresse une mise en demeure de produire ou de compléter sa réponse dans un délai de trente jours, en précisant, le cas échéant, les compléments de réponse souhaités. Cette mise en demeure mentionne la procédure de taxation d'office prévue à l'article L. 70 A du présent livre et la sanction de publication prévue à l' article 1740 D du code général des impôts . | Livre des procédures fiscales | L16 C | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637407 | 2024-01-01 00:00:00 | 962dd2b3adadf4d55bfb62dd8265e8257b004797fd5075c8a4a9ce50d5d492aa | [
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Les opérations réalisées ou facturées par les redevables de la taxe sur la valeur ajoutée soumis au régime simplifié de liquidation des taxes sur le chiffre d'affaires prévu à l'article 302 septies A du code général des impôts peuvent faire l'objet d'un contrôle à compter du début du deuxième mois suivant leur réalisation ou leur facturation, dans les conditions prévues aux articles L. 47 à L. 52 A, à l'exception des articles L. 47 C et L. 50 . Lorsque le redevable a délivré ou reçu pendant la période contrôlée au moins une facture répondant aux critères mentionnés au 4 de l'article 283 du code général des impôts, il relève du régime réel normal d'imposition pour l'exercice au cours duquel la facturation a été établie. | Livre des procédures fiscales | L16 D | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006314960 | 2005-12-31 00:00:00 | 1fb657b71ad4f0e01185cd1385f5eed4a26980484482d274a0abacb682c4399a | [
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I.-Pour le contrôle des taxes sur le chiffre d'affaires, les agents de l'administration fiscale peuvent, dans le cadre d'une vérification de comptabilité au sens de l'article L. 13, procéder ou faire procéder à des prélèvements d'échantillons, aux fins d'analyse ou d'expertise, en la présence soit du propriétaire, soit du détenteur du produit ou de la marchandise, soit d'un représentant de l'un d'eux, soit, à défaut, d'un témoin requis par les agents et n'appartenant pas à l'administration fiscale. Les modalités de réalisation des prélèvements et de conservation et de restitution des échantillons sont fixées par décret. II.-Chaque prélèvement d'échantillons fait l'objet d'un procès-verbal décrivant les opérations effectuées, notamment l'identification des échantillons, et comportant toutes les indications jugées utiles pour établir l'authenticité des échantillons prélevés. Le procès-verbal est signé par les agents de l'administration fiscale. La personne présente lors du prélèvement peut faire insérer au procès-verbal toutes les déclarations qu'elle juge utiles. Elle est invitée à signer le procès-verbal. En cas de refus de signature, mention en est portée au procès-verbal. Une copie du procès-verbal est transmise au propriétaire ou au détenteur du produit ou de la marchandise ou au représentant de l'un d'eux ayant assisté au prélèvement et à la personne chez laquelle le prélèvement a été effectué si elle est différente. | Livre des procédures fiscales | L16 E | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041414233 | 2020-01-01 00:00:00 | 8728e4d8b3f3e2b6a260f4eb06eb288f7ce9e7c1800f07a03f150c7344259030 | [
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Les membres d'un assujetti unique constitué en application de l'article 256 C du code général des impôts peuvent être contrôlés dans les conditions prévues aux articles L. 13, L. 13 G, L. 47 et L. 57 du présent livre comme s'ils n'étaient pas membres de l'assujetti unique, sauf pour les livraisons et prestations à un autre membre de cet assujetti unique. Le représentant de l'assujetti unique prévu au 2 du III de l'article 256 C du code général des impôts supporte le montant des rappels de taxe sur la valeur ajoutée résultant des procédures de rectification suivies à l'égard des membres de cet assujetti unique ainsi que des intérêts de retard et pénalités correspondants. | Livre des procédures fiscales | L16 F | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042862436 | 2022-01-01 00:00:00 | 2492566a7ec2aee00635a7e4e5c2b65aac2e6ac022f3b591c56f8c47a74063d3 | [
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Lorsque, en application de l'article L. 16 F, le représentant d'un assujetti unique prévu au 2 du III de l'article 256 C du code général des impôts est amené à supporter le montant des rappels de taxe sur la valeur ajoutée résultant des procédures de rectification suivies à l'égard des membres de cet assujetti unique ainsi que des intérêts de retard et pénalités correspondants, l'administration adresse à ce représentant, préalablement à la mise en recouvrement des sommes correspondantes, un document l'informant du montant global des droits, intérêts de retard et pénalités dont il est redevable. | Livre des procédures fiscales | L16 G | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042862440 | 2022-01-01 00:00:00 | 37ed852deb6bedc99aabf276189a9d7a8abc1462859d47963271a3a1e4239bc5 | [
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Les personnes compétentes mentionnées à l' article L. 6431-6 du code des transports peuvent engager un contrôle de la situation fiscale du redevable au regard d'une ou plusieurs des taxes mentionnées à cet article sans que ce contrôle ne constitue le début d'une vérification de comptabilité au sens de l'article L. 13 ou d'un examen de comptabilité au sens de l'article L. 13 G . Dans le cadre de ce contrôle, les agents assermentés examinent sur place les documents utiles. Ils peuvent en prendre copie sans que le redevable ne puisse s'y opposer. Ils peuvent également, lorsque les données d'assiette pour les taxes mentionnées à l' article L. 6431-6 du code des transports sont enregistrées et conservées sous forme dématérialisée, examiner ces données sans se rendre sur place. Les opérations de contrôle peuvent également se dérouler, à l'initiative de l'administration ou du contribuable, dans un lieu déterminé en accord avec l'administration ou, à défaut d'accord, dans les locaux de l'administration. | Livre des procédures fiscales | L16 H | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637401 | 2024-01-01 00:00:00 | 502f7cc7c1e11f9ca3e5f795a5f0d1a7364013197aca5e91546f36426f16553d | [
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I.-Pour l'application du présent I sexies, les personnes compétentes s'entendent des personnes suivantes : 1° Pour les taxes mentionnées à l' article L. 115-1 du code du cinéma et de l'image animée , celles mentionnées à l'article L. 115-2 du même code ; 2° Pour la taxe sur les spectacles vivants mentionnée à l' article L. 452-14 du code des impositions sur les biens et services , celles mentionnées à l' article 11-1 de l'ordonnance n° 45-2339 du 13 octobre 1945 relative aux spectacles et au I de l'article 4-1 de la loi n° 2019-1100 du 30 octobre 2019 relative à la création du Centre national de la musique ; 3° Pour les taxes sur les produits de l'industrie et de l'artisanat mentionnées à l' article L. 471-1 du code des impositions sur les biens et services , celles mentionnées à l' article L. 521-8-5 du code de la recherche et à l' article 5-4 de la loi n° 78-654 du 22 juin 1978 concernant les comités professionnels de développement économique. | Livre des procédures fiscales | L16 I | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048638076 | 2024-01-01 00:00:00 | 199da21901dc9d16acd72c35b61ff5f62c88599e1affd6cbdf133c98d48418dc | [
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Les personnes compétentes contrôlent, selon le cas, les déclarations des redevables constatant l'imposition ou les documents transmis par les redevables sur la base desquels l'imposition est constatée. A cette fin, elles peuvent demander aux redevables tous renseignements ou justifications relatifs à ces déclarations ou documents. Cette demande ne constitue pas le début d'une vérification de comptabilité au sens de l'article L. 13 ou d'un examen de comptabilité au sens de l'article L. 13 G . | Livre des procédures fiscales | L16 J | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048633027 | 2024-01-01 00:00:00 | ba9791830543026cd2b36e9ddaed3def11ca3c49c1abd15912aac0b9427ab870 | [
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A défaut de réponse dans un délai de trente jours à compter de la réception de la demande faite par les personnes mentionnées au 3° de l'article L. 16 I en application de l'article L. 16 J, ces dernières peuvent solliciter l'administration fiscale pour procéder à un contrôle. | Livre des procédures fiscales | L16 K | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048633029 | 2024-01-01 00:00:00 | 7484a70f0d9f7db3650f37286c2cb9d5fade275c63cb5375094a662c7a082c1a | [
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En ce qui concerne les droits d'enregistrement et la taxe de publicité foncière ou la taxe sur la valeur ajoutée lorsqu'elle est due au lieu et place de ces droits ou taxe, l'administration des impôts peut rectifier le prix ou l'évaluation d'un bien ayant servi de base à la perception d'une imposition lorsque ce prix ou cette évaluation paraît inférieur à la valeur vénale réelle des biens transmis ou désignés dans les actes ou déclarations. La rectification correspondante est effectuée suivant la procédure de rectification contradictoire prévue à l'article L. 55 , l'administration étant tenue d'apporter la preuve de l'insuffisance des prix exprimés et des évaluations fournies dans les actes ou déclarations. | Livre des procédures fiscales | L17 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315648 | 2004-06-01 00:00:00 | 75896d30d1534cfde0f567022a1bcdfbe6120fa472d00f2c54d4cc153fcd8ce0 | [
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I. – Il ne peut être fait application de l'article L. 17 lorsqu'un redevable envisage la donation de tout ou partie de son entreprise individuelle ou des titres de la société dans laquelle il exerce des fonctions de direction, à l'exclusion des titres de sociétés ayant pour activité principale la gestion de leur propre patrimoine mobilier ou immobilier, si les conditions suivantes sont remplies : 1° Le donateur de bonne foi a, préalablement à la donation, consulté par écrit l'administration sur la valeur vénale à laquelle il estime son entreprise ; 2° Le donateur a fourni à l'administration tous les éléments utiles pour apprécier la valeur vénale du bien dans le cadre de l'opération de donation envisagée ; 3° Le donateur a, dans un délai de trois mois suivant la réponse de l'administration, réalisé la donation sur la base de la valeur vénale expressément acceptée par celle-ci. II. – L'administration dispose d'un délai de six mois pour se prononcer sur la demande mentionnée au 1° du I. III. – Un décret en Conseil d'Etat précise les modalités d'application du présent article, notamment les documents et informations qui doivent être fournis par le contribuable. | Livre des procédures fiscales | L18 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036428569 | 2018-01-01 00:00:00 | edf39c43254e60e466718594fc8b6e636f513275f4115eafd5d7db068be70d6b | [
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A l'occasion du contrôle des déclarations de succession, l'administration des impôts peut demander aux héritiers et autres ayants droit des éclaircissements ou des justifications au sujet des titres, valeurs et créances ainsi que des biens ou droits placés dans un trust défini à l'article 792-0 bis et des produits qui y sont capitalisés, non énoncés dans la déclaration et qui sont présumés faire partie de la succession en application du premier alinéa de l'article 752 du code général des impôts. Les mesures destinées à l'application du présent article sont fixées par décret en Conseil d'Etat. | Livre des procédures fiscales | L19 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025829349 | 2012-05-07 00:00:00 | 9f5c3478f7bc108311b23ccc2b006eebc5c9b73da5d9b3ae90e1b409896541cc | [
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L'administration des impôts peut exiger des justifications au sujet de toutes les dettes déduites de l'actif d'une succession. Elle peut, dans tous les cas, exiger des héritiers et autres ayants droit la production d'une attestation certifiant l'existence d'une dette à l'époque de l'ouverture de la succession. Cette attestation, établie par le créancier et qui doit mentionner la dette de façon précise, ne peut être refusée par ce dernier, sous peine de dommages-intérêts, toutes les fois qu'elle est légitimement réclamée. Le créancier qui certifie l'existence d'une dette doit déclarer expressément connaître les peines prévues au 4 du V de l'article 1754 du code général des impôts en cas de fausse attestation. Toute dette constatée par acte authentique et non échue au jour de l'ouverture de la succession ne peut être écartée par l'administration tant que celle-ci n'a pas fait juger qu'elle n'avait pas d'existence réelle. | Livre des procédures fiscales | L20 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315651 | 2006-01-01 00:00:00 | dcc215933158f43410a927267b1f6cf3149a891d805512fd25f9f6b6670efacd | [
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Si les justifications produites à la suite des demandes prévues à l'article L. 20 sont estimées insuffisantes, l'administration peut rectifier les déclarations de succession en se conformant à la procédure de rectification contradictoire prévue à l'article L. 55 . | Livre des procédures fiscales | L21 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006314965 | 2004-06-01 00:00:00 | 30bdae202459310cbf8890dd1938bba72cac7413082af80fe89982239011ce28 | [
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L'administration peut demander au contribuable des justifications au sujet de toutes les dettes mises à la charge du donataire dans l'acte de donation. En l'absence de réponse ou si les justifications produites sont estimées insuffisantes, l'administration peut rectifier l'acte de donation en se conformant à la procédure de rectification contradictoire prévue par l'article L. 55 . | Livre des procédures fiscales | L21 A | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006314966 | 2005-01-01 00:00:00 | aa521360a0382c3769df43cf794da60edf476d0fac7c4d9490d79ba480536821 | [
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I. – Les signataires de la déclaration prévue à l'article 800 du code général des impôts et les donataires mentionnés dans un acte de mutation à titre gratuit entre vifs peuvent demander à l'administration de contrôler la déclaration dont ils sont signataires ou l'acte auquel ils sont parties. Cette demande, pour être recevable, doit être signée par les bénéficiaires d'au moins un tiers de l'actif net déclaré et transmis lors de la mutation. La demande de contrôle doit être : 1° Relative à une déclaration ou un acte enregistré avant la réception d'un avis de mise en recouvrement ou de la mise en demeure mentionnée à l'article L. 67 ; 2° Et présentée au plus tard dans le délai de trois mois suivant l'enregistrement de la déclaration ou de l'acte sans pouvoir être antérieure à la date de cet enregistrement. II. – Lorsque les conditions mentionnées au I sont satisfaites, aucun rehaussement d'imposition ne peut être proposé postérieurement au délai d'un an suivant la date de réception de la demande de contrôle. Cette période d'un an est prorogée, le cas échéant, du délai de réponse du contribuable aux demandes de renseignements, justifications ou éclaircissements de l'administration, pour la partie excédant le délai prévu à l'article L. 11 , ainsi que du délai nécessaire à l'administration pour recevoir les renseignements demandés aux autorités étrangères lorsque des biens situés à l'étranger figurent sur la déclaration ou l'acte mentionné au I du présent article. III. – La garantie mentionnée au II ne s'applique pas aux rehaussements d'imposition : 1° Découlant de l'omission, dans l'acte ou la déclaration, de la mention de biens, droits, valeurs ou donations antérieures qui auraient dû y figurer ; 2° Ou procédant de la remise en cause d'une exonération ou d'un régime de taxation favorable en raison du non-respect d'un engagement ou d'une condition prévus pour en bénéficier ; 3° Ou proposés dans le cadre de la procédure prévue à l'article L. 64 . IV. – (Abrogé) | Livre des procédures fiscales | L21 B | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025092433 | 2011-12-30 00:00:00 | 80e08cffe4bbfcfa2c40ca861bef0706fa760cd7a5fe05d681405b1841b052dd | [
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Les agents de l'administration des impôts peuvent assister aux ventes publiques et par enchères, s'y faire présenter les procès-verbaux de vente et constater les infractions éventuelles. Ils peuvent requérir l'assistance des autorités de police municipale de la commune où se fait la vente. | Livre des procédures fiscales | L22 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006314967 | 1981-07-01 00:00:00 | 42d61851038b2ed38d6e5c675791bdd16b63543abe7ecf8d55d21cc2a5a833bf | [
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Les notaires, huissiers de justice, greffiers, les autorités administratives pour les actes qu'elles rédigent, doivent communiquer leurs répertoires aux agents de l'administration des impôts qui se présentent chez eux pour les vérifier. Le refus de communication est constaté par un procès-verbal établi en présence du maire, d'un adjoint ou d'un agent de la police municipale de la commune de résidence. | Livre des procédures fiscales | L23 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006314969 | 2005-12-08 00:00:00 | 9a2d249f4e3c1a5588efe664fde1fb76cd86ab66833483ed38a2f4d4d0ee745f | [
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En vue du contrôle de l'impôt sur la fortune immobilière, l'administration peut demander aux redevables des éclaircissements et des justifications sur la composition de l'actif et du passif du patrimoine mentionné à l'article 965, notamment de l'existence, de l'objet et du montant des dettes dont la déduction est opérée et de l'éligibilité et des modalités de calcul des exonérations ou réductions d'impôt dont il a été fait application. Cette demande, qui est indépendante d'une procédure d'examen de situation fiscale personnelle, fixe au contribuable un délai de réponse qui ne peut être inférieur à deux mois. En l'absence de réponse à la demande mentionnée au premier alinéa ou si les éclaircissements ou justifications sont estimés insuffisants, l'administration peut rectifier les déclarations d'impôt sur la fortune immobilière en se conformant à la procédure de rectification contradictoire prévue à l'article L. 55 . | Livre des procédures fiscales | L23 A | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037095007 | 2018-06-23 00:00:00 | 7749d603d6b814538aa0cb9eba73b8f78c707d4eb0390312d6e72fd2b1ccccdb | [
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Lorsque l'obligation prévue au deuxième alinéa de l'article 1649 A ou à l' article 1649 AA du code général des impôts n'a pas été respectée au moins une fois au titre des dix années précédentes, l'administration peut demander, indépendamment d'une procédure d'examen de situation fiscale personnelle, à la personne physique soumise à cette obligation de fournir dans un délai de soixante jours toutes informations ou justifications sur l'origine et les modalités d'acquisition des avoirs figurant sur le compte ou le contrat de capitalisation ou le placement de même nature. Lorsque la personne a répondu de façon insuffisante aux demandes d'informations ou de justifications, l'administration lui adresse une mise en demeure d'avoir à compléter sa réponse dans un délai de trente jours, en précisant les compléments de réponse qu'elle souhaite. | Livre des procédures fiscales | L23 C | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046873016 | 2023-01-01 00:00:00 | d6397b7c4faba5aeffd10869f57b20d8ec6fddb691f3c03fc610a5ece4a1b5ac | [
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Les transporteurs ou conducteurs doivent présenter sur le champ, à toute demande des agents de l'administration habilités à établir des procès-verbaux, les titres de mouvement, permis de circulation, lettres de voitures et autres pièces administratives concernant les matériels, produits ou marchandises soumis à des formalités particulières en matière de circulation. | Livre des procédures fiscales | L24 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315658 | 1993-08-18 00:00:00 | f054b7270320a57561a4ce30b4011bb6c66d9eb86cc465ba5f5443c506b3eb05 | [
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A défaut de présentation des pièces mentionnées à l'article L. 24 , qui doivent accompagner un transport de boissons, ou en cas de fraude ou de contravention, les agents de l'administration saisissent le chargement. Dans le cas où les pièces présentées sont inapplicables et si la nature du chargement n'est pas contestée, la saisie est limitée aux récipients sur lesquels les différences sont constatées. A défaut de caution solvable et pour garantie de l'amende, les moyens de transport sont également saisis. Les marchandises faisant partie des chargements et qui ne sont pas en fraude sont rendues au propriétaire. | Livre des procédures fiscales | L25 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006314971 | 1993-08-18 00:00:00 | 9cd792dfb85db451f9a8e4a0a5d6dcc22dc2f7dcc8329676502835a4b75cad3b | [
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Les agents de l'administration peuvent intervenir, sans formalité préalable et sans que leur contrôle puisse être retardé, dans les locaux professionnels des personnes soumises, en raison de leur profession, à la législation des contributions indirectes ou aux législations édictant les mêmes règles en matière de procédure et de recouvrement, pour y procéder à des inventaires, aux opérations nécessaires à la constatation et à la garantie de l'impôt et généralement aux contrôles qualitatifs et quantitatifs prévus par ces législations. Les agents ont également libre accès aux lieux de dépôt des entreprises de transport, aux bureaux de poste sédentaires ou ambulants, y compris aux salles de tri, aux locaux des entreprises assurant l'acheminement de plis et de colis ainsi qu'aux ateliers publics et aux locaux des associations coopératives où sont effectuées des distillations. Ils ont un accès immédiat aux données conservées dans des systèmes dématérialisés de billetterie, ainsi qu'à la restitution des informations en clair. Lorsque les agents de catégorie A et B constatent une infraction, ils ont le droit, après en avoir informé le contrevenant, de saisir les objets, produits, marchandises ou appareils passibles de confiscation. Il est fait mention de la saisie au procès-verbal prévu à l'article L. 212 A. Les agents de catégorie C peuvent également exercer ce droit, lorsqu'ils agissent sur ordre écrit d'un agent des douanes ayant au moins le grade d'inspecteur. | Livre des procédures fiscales | L26 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025092435 | 2011-12-30 00:00:00 | 311cc8bb3c07e6ada6ca40d71fc1a1f3567c3ec15dcc5b12958d2821a8c0a333 | [
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Quand il n'existe pas de dispositions particulières, les visites et vérifications prévues à l'article L. 26 ont lieu seulement dans les locaux affectés à l'exercice de la profession ou de l'activité qui fait l'objet du contrôle et dans les annexes et dépendances des mêmes locaux, pendant les intervalles de temps ci-après : 1° Pendant les mois de janvier, février, novembre et décembre, depuis 7 heures du matin jusqu'à 6 heures du soir ; 2° Pendant les mois de mars, avril, septembre et octobre, depuis 6 heures du matin jusqu'à 7 heures du soir ; 3° Pendant les mois de mai, juin, juillet et août, depuis 5 heures du matin jusqu'à 8 heures du soir. | Livre des procédures fiscales | L27 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315001 | 1981-07-01 00:00:00 | 6908e4a4517bab3265e902454a54365e8a052dbc8dd5fb7be0ad05a3ac3d546b | [
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Chez les viticulteurs, l'intervention des agents de l'administration est limitée aux chais et a notamment pour objet de vérifier les déclarations de récolte ou de stocks. Les vérifications ne peuvent être empêchées par aucun obstacle du fait des viticulteurs. Ces derniers doivent déclarer aux agents les quantités de boissons existant dans les fûts, vaisseaux, foudres ou autres récipients. | Livre des procédures fiscales | L28 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042915054 | 2020-12-31 00:00:00 | 334c317b95f558ee6ae976af1e905e1d88d07ceac9f958d587febe218ade10f6 | [
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Les détenteurs d'appareils ou de portions d'appareils propres à la distillation, à la fabrication ou au repassage d'eaux-de-vie ou d'esprits sont tenus de représenter à toute demande de l'administration les appareils scellés ou non scellés en leur possession. Tant qu'ils ont la libre disposition des appareils les détenteurs sont astreints aux visites et vérifications des agents de l'administration dans les conditions déterminées à l'article L. 32 en ce qui concerne les distillateurs de profession. Toutefois, sous les conditions déterminées par l'administration, peuvent être dispensés des visites de nuit : 1° Les détenteurs d'alambics d'essai, tels qu'ils sont définis par arrêté ministériel (1) ; 2° Les établissements scientifiques et d'enseignement pour les appareils exclusivement destinés à des expériences ; 3° Les pharmaciens diplômés ; 4° Les personnes qui justifient de la nécessité de faire emploi d'appareils de distillation pour des usages déterminés et qui ne mettent en oeuvre aucune matière alcoolique. Ces dispenses ne peuvent être accordées qu'aux détenteurs pourvus d'une autorisation personnelle toujours révocable donnée par le directeur régional des douanes et droits indirects. (1) Voir code général des impôts, annexe IV, art. 51 . | Livre des procédures fiscales | L29 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006314979 | 1998-04-22 00:00:00 | 7db9f7f51404cee76edef29187d2e9fdd8fc48a19fb769c9ea9f359ead8e6283 | [
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Les distillations faites par les bouilleurs de cru à l'atelier public ou dans les associations coopératives définies à l'article 320 du code général des impôts sont soumises au contrôle des agents de l'administration. | Livre des procédures fiscales | L30 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006314981 | 1992-12-31 00:00:00 | c1e2a591b42eb03d5fa75611ad4757a936179f670a3e01444a17811c5fe048e4 | [
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Chez les bouilleurs de cru titulaires d'un compte d'entrepôt, l'intervention des agents de l'administration est notamment autorisée pour la constatation des alcools détenus et seulement au moment de la campagne suivante de distillation ; les intéressés ont la faculté de se faire assister de deux témoins majeurs qui peuvent signer leurs dépositions au procès-verbal mais dont l'absence ne peut faire obstacle à l'action des agents. | Livre des procédures fiscales | L31 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042915045 | 2020-12-31 00:00:00 | 84848c0d7074935c3c1714221271225c0484ad7228a8fd7aa0cee8e19415e68c | [
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Chez les distillateurs de profession, l'intervention des agents de l'administration peut avoir lieu le jour et la nuit, même en cas d'inactivité de leurs établissements, dans les ateliers, magasins, caves et celliers ; cependant, quand les usines ne sont pas en activité, les agents ne peuvent pénétrer de nuit chez les distillateurs qui ont fait apposer des scellés sur leurs appareils ou ont adopté un système de distillation en vase clos agréé par l'administration, ou qui, pendant le travail, munissent leurs appareils de distillation d'un compteur agréé et vérifié par l'administration (1). Les scellés ne peuvent être enlevés qu'en présence des agents ou, si les agents ne se présentent pas après la déclaration faite par l'industriel, qu'une heure après celle fixée pour la reprise du travail. (1) Voir code général des impôts, annexe I, art. 57 à 91 . | Livre des procédures fiscales | L32 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006314985 | 1992-12-31 00:00:00 | b93e98d02f80419b0177b85ce1eaaaaf2f4a8cb002bef7ee08c45b2002d47beb | [
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Chez les entrepositaires agréés, les agents de l'administration peuvent intervenir dans les magasins, caves et celliers, entre 8 heures et 20 heures en vue d'effectuer les vérifications nécessaires à la constatation des quantités de boissons restant en magasin ou de s'assurer de la régularité des opérations. Un avis de contrôle est remis, lors du contrôle, aux entrepositaires agréés ; ceux-ci doivent toujours être en mesure soit par eux-mêmes, soit par leurs préposés s'ils sont absents, de déférer immédiatement aux réquisitions des agents auxquels doivent être déclarés les espèces et quantités de boissons existant dans les fûts, vaisseaux, foudres et autres récipients, ainsi que le titre alcoométrique volumique des alcools. Il doit être énoncé, le cas échéant, s'il s'agit d'alcools libres, d'alcools de rétrocession ou de produits à base d'alcools de rétrocession, ainsi que l'appellation d'origine attribuée aux vins, vins de liqueur et eaux-de-vie. Les entrepositaires agréés sont tenus, à première réquisition, de présenter la comptabilité matières mentionnée au 6° de l'article L. 311-39 du code des impositions sur les biens et services. Les agents de l'administration contrôlent la régularité des énonciations qui y sont portées. A l'occasion de cet examen, les agents peuvent contrôler la cohérence entre les indications portées dans la comptabilité matières et les pièces de recettes et de dépenses et sur les documents d'accompagnement mentionnés au 4° du même article L. 311-39. Ils peuvent demander, en outre, tous renseignements, justifications ou éclaircissements, relatifs aux indications portées dans la comptabilité matières. Chaque intervention fait l'objet d'un procès-verbal relatant les opérations effectuées, dont copie est transmise à l'occupant des locaux contrôlés. | Livre des procédures fiscales | L34 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044874411 | 2022-01-01 00:00:00 | c09419177cbfd68a53a14b2b75d5e80456fac5448e236295827e273e3a958677 | [
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Pour l'exercice des visites et vérifications chez les personnes qui livrent, dans l'enceinte des ports et des aéroports ou à bord des navires et aéronefs, des produits acquis en suspension de l'accise sur les alcools ou de l'accise sur les tabacs, les agents des douanes et droits indirects ont accès aux locaux professionnels, y compris les moyens de transport, dans lesquels les opérateurs précités exercent leur activité ou détiennent ces produits. | Livre des procédures fiscales | L34 A | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044874400 | 2022-01-01 00:00:00 | bfdf735b458d239919bda4cb5631aa6210c7ef51faf73c645868d9751b9c96c2 | [
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Chez les débitants de boissons, l'intervention des agents de l'administration peut avoir lieu dans les caves, magasins et dans tous les locaux affectés au commerce, pendant le jour, du lever au coucher du soleil, et de nuit pendant tout le temps que le débit est ouvert au public. | Livre des procédures fiscales | L35 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042915036 | 2020-12-31 00:00:00 | 7b48f594216c9392399d406f18b7d12464967177ead2183dd04fbc465f50d48e | [
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Les agents de l'administration ont seuls qualité pour procéder aux visites et vérifications chez les personnes et les organismes de contrôle agréés soumis à la législation sur les ouvrages d'or, d'argent et de platine, ainsi que chez les fondeurs et apprêteurs de ces métaux. Ces visites et vérifications ont lieu comme en matière de contributions indirectes et les agents peuvent se faire accompagner de l'essayeur. Les personnes et les organismes de contrôle agréés mentionnés au premier alinéa sont tenus de fournir, le cas échéant, les balances et les poids nécessaires pour effectuer les vérifications. | Livre des procédures fiscales | L36 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315666 | 2005-01-01 00:00:00 | 00deedaee16f7af743cea860c58dcfb57d2d07a5f55245eea0e91ecf747ce970 | [
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Sont soumis aux contrôles de l'administration dans les conditions prévues à l'article L. 35 : 1° Les personnes qui détiennent des alcools ou des tabacs à des fins commerciales au sens de l'article L. 311-18 du code des impositions sur les biens et services qu'ils transportent depuis un autre Etat membre sans pouvoir établir qu'ils circulent en suspension de l'accise et que l'accise a été acquittée ou garantie en application du 7° de l'article L. 311-39 du même code ; 2° Les personnes qui bénéficient des exonérations de l'accise sur les alcools ou de l'accise sur les tabacs prévues respectivement aux articles L. 313-7 à L. 313-14 et L. 314-9 à L. 314-12 du même code ; 3° Les personnes autorisées, en application du 2° de l'article L. 311-39 du même code, uniquement à recevoir des produits en suspension de l'accise sur les alcools ou de l'accise sur les tabacs en provenance du territoire d'un autre Etat membre. | Livre des procédures fiscales | L36 A | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044874390 | 2022-01-01 00:00:00 | 84ebf5c4560a2dfb7028c0f739ee4aadde6866f3f27ce35e4a63c0ebad59d917 | [
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1. Pour la recherche et la constatation des infractions aux dispositions du titre III de la première partie du livre Ier du code général des impôts , des chapitres III et IV du titre Ier du livre III du code des impositions sur les biens et services et aux législations édictant les mêmes règles en matière de procédure et de recouvrement, les agents habilités à cet effet par le ministre chargé des douanes peuvent procéder à des visites en tous lieux, même privés, où les pièces, documents, objets ou marchandises se rapportant à ces infractions ainsi que les biens et avoirs en provenant directement ou indirectement sont susceptibles d'être détenus ou d'être accessibles ou disponibles et procéder à leur saisie, quel qu'en soit le support. Ils sont accompagnés d'un officier de police judiciaire ou d'un agent des douanes habilité en application de l' article 28-1 du code de procédure pénale . Les agents habilités peuvent procéder, à l'occasion de la visite, à la saisie des pièces et documents, quel qu'en soit le support, ainsi que des objets ou des marchandises se rapportant aux infractions précitées. Ils peuvent saisir les biens et avoirs provenant directement ou indirectement des infractions précitées uniquement dans le cas de visites autorisées en application du 2. 2. Hormis les cas de flagrance, chaque visite doit être autorisée par une ordonnance du juge des libertés et de la détention du tribunal judiciaire dans le ressort duquel sont situés les locaux à visiter. Le juge doit vérifier de manière concrète que la demande d'autorisation qui lui est soumise est bien fondée ; cette demande doit comporter tous les éléments d'information en possession de l'administration de nature à justifier la visite. Il désigne l'officier de police judiciaire ou l'agent des douanes habilité en application de l'article 28-1 du code de procédure pénale chargé d'assister à ces opérations et de le tenir informé de leur déroulement. L'ordonnance comporte : l'adresse des lieux à visiter ; le nom et la qualité du fonctionnaire habilité qui a sollicité et obtenu l'autorisation de procéder aux opérations de visite. la mention de la faculté pour l'occupant des lieux ou son représentant, ainsi que l'auteur présumé des infractions mentionnées au 1, de faire appel à un conseil de son choix. L'exercice de cette faculté n'entraîne pas la suspension des opérations de visite et de saisie. Le juge motive sa décision par l'indication des éléments de fait et de droit qu'il retient et qui laissent présumer, en l'espèce, l'existence des infractions dont la preuve est recherchée. Il se prononce par une mention expresse sur la saisie de biens et avoirs pouvant provenir directement ou indirectement des infractions dont la preuve est recherchée. Si, à l'occasion de la visite, les agents habilités découvrent l'existence d'un coffre dans un établissement de crédit ou une société de financement dont la personne occupant les lieux visités est titulaire et où des pièces, documents, objets ou marchandises se rapportant aux infractions visées au 1. sont susceptibles de se trouver, ils peuvent, sur autorisation délivrée par tout moyen par le juge qui a pris l'ordonnance, procéder immédiatement à la visite de ce coffre. Mention de cette autorisation est portée au procès-verbal prévu au 4. Si, à l'occasion de la visite, les agents habilités découvrent des éléments révélant l'existence en d'autres lieux de biens ou avoirs se rapportant aux infractions visées au 1, ils peuvent, sur autorisation délivrée par tout moyen par le juge qui a pris l'ordonnance, procéder immédiatement à la visite de ces lieux aux fins de saisir ces biens et avoirs. Mention de cette autorisation est portée au procès-verbal prévu au 4. La visite s'effectue sous l'autorité et le contrôle du juge qui l'a autorisée. Lorsqu'elle a lieu en dehors du ressort de son tribunal judiciaire, il délivre une commission rogatoire, pour exercer ce contrôle, au juge des libertés et de la détention du tribunal judiciaire dans le ressort duquel s'effectue la visite. Il peut se rendre dans les locaux pendant l'intervention. A tout moment, il peut décider la suspension ou l'arrêt de la visite. L'ordonnance est exécutoire au seul vu de la minute. L'ordonnance est notifiée, verbalement et sur place au moment de la visite, à l'occupant des lieux ou à son représentant qui en reçoit copie intégrale contre récépissé ou émargement au procès-verbal prévu au 4. En l'absence de l'occupant des lieux ou de son représentant, l'ordonnance est notifiée après la visite par lettre recommandée avec avis de réception. La notification est réputée faite à la date de réception figurant sur l'avis. Une copie est également adressée par lettre recommandée avec demande d'avis de réception à l'auteur présumé des infractions mentionnées au 1, nonobstant les dispositions de l'article L. 103 . A défaut de réception, il est procédé à la signification de l'ordonnance par acte d'huissier de justice. Le délai et la voie de recours sont mentionnés dans l'ordonnance. L'ordonnance peut faire l'objet d'un appel devant le premier président de la cour d'appel. Les parties ne sont pas tenues de constituer avocat. Suivant les règles prévues par le code de procédure civile, cet appel doit être exclusivement formé par déclaration remise ou adressée, par pli recommandé ou, à compter du 1er janvier 2009, par voie électronique, au greffe de la cour dans un délai de quinze jours. Ce délai court à compter soit de la remise, soit de la réception, soit de la signification de l'ordonnance. Cet appel n'est pas suspensif. Le greffe du tribunal judiciaire transmet sans délai le dossier de l'affaire au greffe de la cour d'appel où les parties peuvent le consulter. L'ordonnance du premier président de la cour d'appel est susceptible d'un pourvoi en cassation, selon les règles prévues par le code de procédure civile. Le délai du pourvoi en cassation est de quinze jours. 3. La visite ne peut être commencée avant six heures ni après vingt et une heures ; dans les lieux ouverts au public elle peut également être commencée pendant les heures d'ouverture de l'établissement. Elle est effectuée en présence de l'occupant des lieux ou de son représentant ; en cas d'impossibilité, l'officier de police judiciaire ou l'agent des douanes habilité en application de l'article 28-1 du code de procédure pénale requiert deux témoins choisis en dehors des personnes relevant de son autorité ou de celle de l'administration des douanes et droits indirects. Les agents de l'administration des douanes et droits indirects mentionnés au 1, les personnes auxquelles ils ont éventuellement recours en application de l'article L. 103 B , l'occupant des lieux ou son représentant et l'officier de police judiciaire ou l'agent des douanes habilité en application de l'article 28-1 du code de procédure pénale peuvent seuls prendre connaissance des pièces et documents avant leur saisie. L'officier de police judiciaire ou l'agent des douanes habilité en application de l'article 28-1 du code de procédure pénale veille au respect du secret professionnel et des droits de la défense conformément aux dispositions du troisième alinéa de l'article 56 du code de procédure pénale ; l'article 58 de ce code est applicable. 4. Le procès-verbal de visite relatant les modalités et le déroulement de l'opération est dressé sur-le-champ par les agents de l'administration des douanes et droits indirects. Un inventaire des pièces et documents saisis, ainsi que des biens et avoirs provenant directement ou indirectement des infractions dont la preuve est recherchée, lui est annexé. Le procès-verbal et l'inventaire sont signés par les agents de l'administration des douanes et droits indirects et par l'officier de police judiciaire ou l'agent des douanes habilité en application de l'article 28-1 du code de procédure pénale ainsi que par les personnes mentionnées au premier alinéa du 3 ; en cas de refus de signer, mention en est faite au procès-verbal. Si l'inventaire sur place présente des difficultés, les pièces, documents, biens et avoirs saisis sont placés sous scellés. L'occupant des lieux ou son représentant est avisé qu'il peut assister à l'ouverture des scellés qui a lieu en présence de l'officier de police judiciaire ou l'agent des douanes habilité en application de l'article 28-1 du code de procédure pénale ; l'inventaire est alors établi. Lorsque la copie sur place de données stockées dans un système informatique non implanté sur les lieux visités présente des difficultés, les agents habilités peuvent appliquer toute mesure permettant de protéger l'accès en ligne aux données concernées afin de veiller à la conservation des indices susceptibles de disparaître. Mention en est portée au procès-verbal. Les agents habilités peuvent procéder, dans un délai de trente jours à compter de la visite, à leur téléchargement à distance. Dans un délai de trente jours à compter de ce téléchargement, prorogé sur autorisation délivrée par le juge des libertés et de la détention, les données se rapportant aux infractions recherchées sont saisies. Les autres données sont détruites à l'expiration d'un délai de quinze jours à compter de la saisie. L'occupant des lieux ou son représentant est avisé qu'il peut assister au téléchargement des données, qui a lieu en présence d'un officier de police judiciaire ou d'un agent des douanes habilité en application du même article 28-1. Cette opération est effectuée dans les locaux du service chargé de la procédure selon les modalités prévues aux quatrième à avant-dernier alinéas de l' article 57-1 du même code . 4 bis. Lorsque l'occupant des lieux ou son représentant fait obstacle à l'accès aux pièces ou documents présents sur un support informatique, à leur lecture ou à leur saisie, mention en est portée au procès-verbal. Les agents habilités peuvent alors procéder à la copie de ce support et saisir ce dernier, qui est placé sous scellés. Ils disposent de quinze jours à compter de la date de la visite pour accéder aux pièces ou documents présents sur le support informatique placé sous scellés, à leur lecture et à la saisie des données se rapportant aux infractions recherchées ainsi qu'à la restitution du support informatique et de sa copie. Ce délai est prorogé sur autorisation délivrée par le juge des libertés et de la détention. A la seule fin de permettre la lecture des pièces ou documents présents sur le support informatique placé sous scellés, les agents habilités procèdent aux opérations nécessaires à leur accès ou à leur mise au clair. Ces opérations sont réalisées sur la copie du support. L'occupant des lieux ou son représentant est avisé qu'il peut assister à l'ouverture des scellés, à la lecture et à la saisie des pièces et documents présents sur ce support informatique, qui ont lieu en présence de l'officier de police judiciaire ou de l'agent des douanes habilité en application de l'article 28-1 du code de procédure pénale. Un procès-verbal décrivant les opérations réalisées pour accéder à ces pièces et documents, à leur mise au clair et à leur lecture est dressé par les agents habilités. Un inventaire des pièces et documents saisis lui est annexé, s'il y a lieu. Le procès-verbal et l'inventaire sont signés par les agents habilités et par un officier de police judiciaire ou un agent des douanes habilité en application de l'article 28-1 du code de procédure pénale ainsi que par l'occupant des lieux ou son représentant ; en l'absence de celui-ci ou en cas de refus de signer, mention en est faite au procès-verbal. Il est procédé concomitamment à la restitution du support informatique et de sa copie. En l'absence de l'occupant des lieux ou de son représentant, l'administration accomplit alors sans délai toutes diligences pour les restituer. 5. Les originaux du procès-verbal de visite et de l'inventaire sont, dès qu'ils ont été établis, adressés au juge qui a délivré l'ordonnance ; une copie de ces mêmes documents est remise à l'occupant des lieux ou à son représentant. Une copie est également adressée par lettre recommandée avec demande d'avis de réception à l'auteur présumé des infractions mentionnées au 1, nonobstant les dispositions de l'article L. 103. Si le juge constate que les biens et avoirs saisis ne proviennent pas directement ou indirectement des infractions dont la preuve est recherchée, il ordonne la mainlevée de la saisie et la restitution des biens et avoirs concernés. Les pièces et documents saisis sont restitués à l'occupant des lieux après exécution de la transaction consécutive à la rédaction du procès-verbal de constatation des infractions prévu par l'article L. 212 A ; en cas de poursuites judiciaires, leur restitution est autorisée par l'autorité judiciaire compétente. Le premier président de la cour d'appel connaît des recours contre le déroulement des opérations de visite ou de saisie autorisées en application du 2. Le procès-verbal et l'inventaire rédigés à l'issue de ces opérations mentionnent le délai et la voie de recours. Les parties ne sont pas tenues de constituer avocat. Suivant les règles prévues par le code de procédure civile, ce recours doit être exclusivement formé par déclaration remise ou adressée, par pli recommandé ou, à compter du 1er janvier 2009, par voie électronique, au greffe de la cour dans un délai de quinze jours. Ce délai court à compter de la remise ou de la réception soit du procès-verbal, soit de l'inventaire, mentionnés au premier alinéa. Ce recours n'est pas suspensif. L'ordonnance du premier président de la cour d'appel est susceptible d'un pourvoi en cassation selon les règles prévues par le code de procédure civile. Le délai du pourvoi en cassation est de quinze jours. 6. Les informations recueillies ne peuvent être exploitées dans le cadre d'une procédure de vérification de comptabilité ou de contrôle de revenu qu'après restitution des pièces ou de leur reproduction et mise en oeuvre des procédures de contrôle visées aux premier et deuxième alinéas de l'article L. 47 . 7. Les dispositions des 1 à 6 peuvent être mises en oeuvre par les agents habilités à cet effet par le directeur général des finances publiques, pour la recherche et la constatation des infractions aux dispositions de l'article 290 quater et du III de l'article 298 bis du code général des impôts. | Livre des procédures fiscales | L38 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047861025 | 2023-07-20 00:00:00 | 4f5935b8edb5ede99022d431ff8ab29f7dcd0089b37fbabeeac8d9ceac6b0cb0 | [
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La personne à l'égard de laquelle il existe des raisons plausibles de soupçonner qu'elle a commis ou tenté de commettre des faits constituant une infraction en matière de contributions indirectes ou de réglementations édictant les mêmes règles en matière de procédure et de recouvrement ne peut être entendue sur ces faits qu'après la notification des informations prévues à l' article 61-1 du code de procédure pénale. S'il apparaît, au cours de l'audition d'une personne, des raisons plausibles de soupçonner qu'elle a commis ou tenté de commettre une infraction, ces informations lui sont communiquées sans délai. | Livre des procédures fiscales | L39 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030043057 | 2014-12-30 00:00:00 | 1ae2ec7edd00e652e59fa991ad9ba309e523d0edc1a534b1c6ed4c8f091909a5 | [
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I. - Les agents de l'administration peuvent, dans le cadre des contrôles prévus par le présent livre en vue de rechercher et de constater les infractions à la législation des contributions indirectes, procéder ou faire procéder à des prélèvements d'échantillons aux fins d'analyse ou d'expertise, en la présence soit du propriétaire, soit du détenteur du produit ou de la marchandise, soit d'un représentant de l'un d'eux, soit, à défaut, d'un témoin requis par les agents et n'appartenant pas à l'administration chargée des contributions indirectes. Les modalités de réalisation des prélèvements et de conservation et de restitution des échantillons sont fixées par décret. II. - Chaque prélèvement d'échantillons fait l'objet d'un procès-verbal décrivant les opérations effectuées, notamment l'identification des échantillons, et comportant toutes les indications jugées utiles pour établir l'authenticité des échantillons prélevés. Le procès-verbal est signé par les agents de l'administration. La personne présente lors du prélèvement peut faire insérer au procès-verbal toutes les déclarations qu'elle juge utiles. Elle est invitée à signer le procès-verbal. En cas de refus de signature, mention en est portée au procès-verbal. Une copie du procès-verbal est transmise au propriétaire ou au détenteur du produit ou de la marchandise ou au représentant de l'un d'eux ayant assisté au prélèvement et, si elle est différente, à la personne chez laquelle le prélèvement a été effectué. | Livre des procédures fiscales | L40 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042915034 | 2020-12-31 00:00:00 | 6a6fdd7d48fc0fb9297a19c37b147f1cd1ed07ec45c799f166ce5660c4f3b06d | [
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I.-Les agents de l'administration des finances publiques peuvent assurer le contrôle et l'assiette de l'ensemble des impôts ou taxes dus par le contribuable qu'ils vérifient. II.-Dans l'exercice de leur mission de contrôle, les agents de l'administration des finances publiques peuvent recourir aux instruments de coopération administrative prévus dans le domaine fiscal aux articles 28 et 29 du règlement (UE) n° 904/2010 du Conseil du 7 octobre 2010 concernant la coopération administrative et la lutte contre la fraude dans le domaine de la taxe sur la valeur ajoutée et aux articles 11,12 et 12 bis de la directive 2011/16/ UE du Conseil du 15 février 2011 relative à la coopération administrative en matière fiscale et abrogeant la directive 77/799/ CEE. Ils peuvent, sur autorisation des autorités nationales compétentes, assister ou participer à ces procédures administratives ayant lieu en France ou sur le territoire d'un ou de plusieurs autres Etats membres de l'Union européenne. Les informations obtenues sont opposables aux contribuables, dans le respect des procédures de contrôle applicables en France. A.-Pour l'application de la législation fiscale lorsque la situation d'un ou plusieurs contribuables présente un intérêt commun ou complémentaire pour plusieurs Etats membres de l'Union européenne, l'administration peut convenir avec l'administration du ou des Etats membres concernés de procéder à des contrôles simultanés, chacune sur le territoire de l'Etat membre dont elle relève, en vue d'échanger les renseignements ainsi obtenus. B.-Les fonctionnaires des administrations des autres Etats membres de l'Union européenne dûment habilités par l'autorité requérante par un mandat écrit et autorisés par l'administration française peuvent : a) Etre présents dans les bureaux où les agents exécutent leurs tâches ; b) Assister aux procédures administratives conduites sur le territoire français ou y participer en recourant à des moyens de communication électronique ; c) Interroger les contribuables et leur demander des renseignements, dans le respect des règles de procédure applicables en France ; d) Examiner des dossiers et recevoir des copies des informations recherchées. C.-Pour l'application de la législation fiscale, lorsque l'examen d'une affaire liée à une ou plusieurs personnes présente un intérêt commun ou complémentaire avec un ou plusieurs Etats membres de l'Union européenne, l'administration des finances publiques peut convenir avec l'administration du ou des Etats membres concernés de mener un contrôle conjoint, de manière préétablie et coordonnée. Lorsque le contrôle conjoint se déroule sur le territoire français, les fonctionnaires des administrations des autres Etats membres qui y participent sont dûment habilités et mandatés à cette fin. Leur participation et le déroulement des contrôles conjoints sont subordonnés au respect de la législation française. Les fonctionnaires des administrations des autres Etats membres participant à un contrôle conjoint mené sur le territoire français peuvent : 1° Interroger les contribuables et examiner les documents en coopération avec les agents de l'administration des finances publiques ; 2° Recueillir des éléments de preuve au cours des activités de contrôle. Un rapport final contient les conclusions du contrôle conjoint. Ce rapport mentionne les positions des administrations fiscales ayant participé au contrôle, notamment les points sur lesquels les autorités compétentes participant à l'opération sont d'accord. Ce rapport est communiqué au contribuable dans un délai de soixante jours après avoir été établi. D.-La langue officielle des procédures administratives qui se déroulent sur le territoire français est le français. D'autres langues peuvent être désignées comme langue de travail, pour autant que les administrations concernées en conviennent. E.-Tout refus opposé par le contribuable à la présence de fonctionnaires des administrations des autres Etats membres dans le cadre des procédures administratives prévues aux B et C du présent II est considéré comme un refus opposé aux agents de l'administration et entraîne l'application, le cas échéant, des articles 1732 et 1734 du code général des impôts. | Livre des procédures fiscales | L45 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045038110 | 2024-01-01 00:00:00 | ff069f468a7846f1fab770bcc0ee4882b831e7dd963d1b2c6c0bf453bb0254a9 | [
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Sans préjudice des dispositions de l'article 11 du code général des impôts, lorsque le lieu de déclaration ou d'imposition d'un contribuable a été ou aurait dû être modifié, les agents des impôts compétents à l'issue de ce changement peuvent également assurer l'assiette et le contrôle de l'ensemble des impôts ou taxes non atteints par la prescription. | Livre des procédures fiscales | L45-0 A | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315008 | 1994-09-02 00:00:00 | 4c08c707951757dc6403a7448d097aa0026d93a5d202deff682ade4e6422df82 | [
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La réalité de l'affectation à la recherche des dépenses prises en compte pour la détermination des crédits d'impôt définis aux articles 244 quater B et 244 quater B bis du code général des impôts peut, sans préjudice des pouvoirs de contrôle de l'administration des impôts qui demeure seule compétente pour l'application des procédures de rectification, être vérifiée par les agents du ministère chargé de la recherche et de la technologie. Un décret fixe les conditions d'application du présent article. | Livre des procédures fiscales | L45 B | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044992293 | 2022-01-01 00:00:00 | e5a8492dcf543923d7eded02ec3a5b42cb30b1fb2c051b6026679350cc787497 | [
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La réalité de la création d'ouvrages réalisés en un seul exemplaire ou en petite série, pour lesquels les dépenses sont prises en compte pour la détermination du crédit d'impôt mentionné à l' article 244 quater O du code général des impôts , peut, sans préjudice des pouvoirs de contrôle de l'administration des finances publiques, qui demeure seule compétente pour l'application des procédures de rectification, être vérifiée par les agents des ministères chargés de l'industrie, du commerce et de l'artisanat. | Livre des procédures fiscales | L45 BA | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026889890 | 2013-01-01 00:00:00 | 3363a376a8bce0804e3f6979b22ff09889891e60e02019df2cd7ae766f9bc9ca | [
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Les personnes assujetties à la taxe sur la valeur ajoutée ne peuvent, pour l'ensemble de leurs opérations, opposer l'exception d'incompétence à l'encontre des agents de la direction générale des douanes et droits indirects ou de la direction générale des finances publiques qui contrôlent la régularité des déductions prévues par l'article 271 du code général des impôts et qui poursuivent la régularisation des déductions opérées indûment sur les taxes payées à l'une ou l'autre de ces administrations. | Livre des procédures fiscales | L45 C | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037993439 | 2020-01-01 00:00:00 | 7bc0736546bdd685e20a539d3bc9b04b727febd9ff2c154cefb194e38e688a1d | [
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Dans les départements d'outre-mer, l'administration peut contrôler sur le lieu d'exploitation le respect des conditions de réalisation, d'affectation, d'exploitation et de conservation des investissements ayant ouvert droit au bénéfice des dispositions prévues aux articles 199 undecies A , 199 undecies B, 199 undecies C, 199 septvicies , 199 novovicies , 217 undecies , 217 duodecies , 244 quater W , 244 quater X et 244 quater Y du code général des impôts. Dans les collectivités d'outre-mer et en Nouvelle-Calédonie, les contrôles mentionnés au premier alinéa peuvent être réalisés par les agents mandatés par le directeur général des finances publiques. Les modalités d'application du présent article sont fixées par décret en Conseil d'Etat. | Livre des procédures fiscales | L45 F | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042912416 | 2022-01-01 00:00:00 | 8e081aca6317814fe7f93147c32b050600eb57e595b7a65f23f856770390f12b | [
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Les agents assermentés de l'administration chargée des forêts sont habilités à contrôler les déclarations souscrites en application du 1° bis et du 1° ter de l'article 1395 du code général des impôts relatives à la réussite de l'opération de régénération naturelle ou à l'état de futaie irrégulière en équilibre de régénération de terrains boisés. Dans le cadre de ce contrôle, ils sont autorisés à accéder aux parcelles faisant l'objet des exonérations de taxe foncière sur les propriétés non bâties prévues par les dispositions précitées. Lorsqu'il apparaît à l'issue de ce contrôle que les conditions pour bénéficier de ces exonérations ne sont pas respectées, les impositions supplémentaires correspondantes sont établies au profit de l'Etat dans les conditions prévues à l'article 1416 du code général des impôts et à l'article L. 173 . Un décret fixe les conditions d'application du présent article. | Livre des procédures fiscales | L45 G | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315022 | 2006-01-01 00:00:00 | 9e2ec4ce56373f9b237eec352a43285c609b9f6c8817a4031911857dc09c27cd | [
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Les autorités civiles et militaires et la force publique prêtent aide et assistance aux agents des administrations fiscales pour l'exercice de leurs fonctions, toutes les fois qu'elles en sont requises. | Livre des procédures fiscales | L46 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022175240 | 2010-05-01 00:00:00 | 7b23298986201077884e0f9daa3ad556af9403482148e3cbda1aa92b51bc4296 | [
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Un examen contradictoire de la situation fiscale personnelle d'une personne physique au regard de l'impôt sur le revenu, une vérification de comptabilité ou un examen de comptabilité ne peut être engagé sans que le contribuable en ait été informé par l'envoi ou la remise d'un avis de vérification ou par l'envoi d'un avis d'examen de comptabilité. Cet avis doit préciser les années soumises à vérification et mentionner expressément, sous peine de nullité de la procédure, que le contribuable a la faculté de se faire assister par un conseil de son choix. L'avis informe le contribuable que la charte des droits et obligations du contribuable vérifié peut être consultée sur le site internet de l'administration fiscale ou lui être remise sur simple demande. L'avis envoyé ou remis au contribuable avant l'engagement d'un examen contradictoire de la situation fiscale personnelle peut comporter une demande des relevés de compte. En cas de contrôle inopiné tendant à la constatation matérielle des éléments physiques de l'exploitation ou de l'existence et de l'état des documents comptables, l'avis de vérification de comptabilité et la charte des droits et obligations du contribuable vérifié sont remis au contribuable au début des opérations de constatations matérielles. L'examen au fond des documents comptables ne peut commencer qu'à l'issue d'un délai raisonnable permettant au contribuable de se faire assister par un conseil. | Livre des procédures fiscales | L47 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033815149 | 2017-01-01 00:00:00 | 3b60d33b53e86afcf7d22a4081c40e7f337a7b7fc7f7193a616a21fd3c914009 | [
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I. – Lorsque la comptabilité est tenue au moyen de systèmes informatisés, le contribuable qui fait l'objet d'une vérification de comptabilité satisfait à l'obligation de représentation des documents comptables mentionnés au premier alinéa de l'article 54 du code général des impôts en remettant au début des opérations de contrôle, sous forme dématérialisée répondant à des normes fixées par arrêté du ministre chargé du budget, une copie des fichiers des écritures comptables définies aux articles 420-1 et suivants du plan comptable général. Le premier alinéa du présent article s'applique également aux fichiers des écritures comptables de tout contribuable soumis par le code général des impôts à l'obligation de tenir et de présenter des documents comptables autres que ceux mentionnés au premier alinéa du même article 54 et dont la comptabilité est tenue au moyen de systèmes informatisés. L'administration peut effectuer des tris, classements ainsi que tous calculs aux fins de s'assurer de la concordance entre la copie des enregistrements comptables et les déclarations fiscales du contribuable. L'administration détruit, avant la mise en recouvrement, les copies des fichiers transmis. II. – En présence d'une comptabilité tenue au moyen de systèmes informatisés et lorsqu'ils envisagent des traitements informatiques, les agents de l'administration fiscale indiquent par écrit au contribuable la nature des investigations souhaitées. Le contribuable formalise par écrit son choix parmi l'une des options suivantes : a) Les agents de l'administration peuvent effectuer la vérification sur le matériel utilisé par le contribuable ; b) Celui-ci peut effectuer lui-même tout ou partie des traitements informatiques nécessaires à la vérification. Dans ce cas, après, le cas échéant, la remise des copies prévue au second alinéa du présent b, l'administration précise par écrit au contribuable, ou à un mandataire désigné à cet effet, les travaux à réaliser ainsi que le délai accordé pour les effectuer. Les résultats des traitements sont alors remis sous forme dématérialisée répondant à des normes fixées par arrêté du ministre chargé du budget ; Toutefois, à la demande de l'administration, le contribuable met à sa disposition, dans les quinze jours suivant cette demande, les copies des documents, données et traitements soumis à contrôle. Ces copies sont produites sur tous supports informatiques répondant à des normes fixées par arrêté du ministre chargé du budget. L'administration peut effectuer sur ces copies tout ou partie des traitements informatiques nécessaires à la vérification. Dans ce cas, l'administration communique au contribuable, sous forme dématérialisée ou non, au choix du contribuable, le résultat des traitements informatiques qui donnent lieu à des rehaussements au plus tard lors de l'envoi de la proposition de rectification mentionnée à l'article L. 57 ; c) Le contribuable peut également demander que le contrôle ne soit pas effectué sur le matériel de l'entreprise. Il met alors à la disposition de l'administration, dans les quinze jours suivant la formalisation par écrit de son choix, les copies des documents, données et traitements soumis à contrôle. Ces copies sont produites sur tous supports informatiques, répondant à des normes fixées par arrêté du ministre chargé du budget. L'administration communique au contribuable, sous forme dématérialisée ou non au choix du contribuable, le résultat des traitements informatiques qui donnent lieu à des rehaussements au plus tard lors de l'envoi de la proposition de rectification mentionnée à l'article L. 57. Le contribuable est informé des noms et adresses administratives des agents par qui ou sous le contrôle desquels les opérations sont réalisées. L'administration détruit, avant la mise en recouvrement, les copies des fichiers transmis. III. – a. – Dans le cadre du contrôle inopiné mentionné au dernier alinéa de l'article L. 47, lorsque la comptabilité est tenue au moyen de systèmes informatisés, les agents de l'administration peuvent réaliser deux copies des fichiers relatifs aux informations, données et traitements informatiques ainsi que de la documentation relative aux analyses, à la programmation et à l'exécution des traitements mentionnés au IV de l'article L. 13 . Ces copies sont scellées selon des modalités définies par arrêté du ministre chargé du budget. Une copie est remise au contribuable ou à son représentant, l'autre copie est conservée par l'administration. A l'issue du délai raisonnable mentionné au dernier alinéa de l'article L. 47 , les deux copies sont confrontées. b. – Par dérogation au I, en cas d'altération des scellés ou des fichiers copiés, de non-présentation de la copie des fichiers remise au contribuable ou du fichier des écritures comptables mentionné au même I, l'administration peut effectuer des tris, classements ainsi que tous calculs sur la copie des fichiers des écritures comptables conservée par ses soins. c. – Par dérogation au II, si l'administration envisage des traitements informatiques, en cas d'altération des scellés ou des fichiers copiés, de non-présentation de la copie remise au contribuable ou d'impossibilité d'effectuer tout ou partie des traitements informatiques nécessaires au contrôle des informations, données et traitements informatiques mentionnés au IV de l'article L. 13, l'administration peut effectuer ces traitements sur la copie des fichiers conservée par ses soins. Lorsque le premier alinéa du présent c n'est pas applicable, si l'administration envisage des traitements informatiques prévus au II, elle peut, quelle que soit l'option choisie par le contribuable, consulter la copie des fichiers, mentionnée au a du présent III, qu'elle a conservée et la comparer aux fichiers, copies de fichiers nécessaires à la réalisation des traitements et résultats de traitements réalisés mis à disposition ou remis par le contribuable. Le résultat de cette comparaison est opposable au contribuable. d. – L'administration communique au contribuable, sous forme dématérialisée ou non, au choix de ce dernier, le résultat des traitements informatiques qui donnent lieu à des rehaussements au plus tard lors de l'envoi de la proposition de rectification mentionnée à l'article L. 57. L'administration détruit, avant la mise en recouvrement, la copie des fichiers mentionnée au a. | Livre des procédures fiscales | L47 A | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037526053 | 2018-10-25 00:00:00 | 87ad967a06b38f9d15f8c7eb0b5fc1735225ea232c8f6405b3ba6180ecaec056 | [
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1. Dans un délai de quinze jours à compter de la réception d'un avis d'examen de comptabilité, le contribuable adresse à l'administration, sous forme dématérialisée répondant aux normes fixées par arrêté du ministre chargé du budget, une copie des fichiers des écritures comptables. 2. Si le contribuable ne respecte pas les obligations prévues au 1, l'administration peut l'informer que la procédure prévue à l'article L. 13 G est annulée. 3. L'administration peut effectuer des tris, classements ainsi que tous calculs aux fins de s'assurer de la concordance entre la copie des fichiers des écritures comptables et les déclarations fiscales du contribuable. Elle peut effectuer des traitements informatiques sur les fichiers transmis par le contribuable autres que les fichiers des écritures comptables. 4. Au plus tard six mois après la réception de la copie des fichiers des écritures comptables selon les modalités prévues au 1, l'administration envoie au contribuable une proposition de rectification ou l'informe de l'absence de rectification. 5. Au plus tard lors de l'envoi de la proposition de rectification, l'administration informe le contribuable de la nature et du résultat des traitements informatiques qui donnent lieu à des rehaussements. 6. Avant la mise en recouvrement ou avant d'informer le contribuable de l'absence de rectification, l'administration détruit les copies des fichiers transmis. | Livre des procédures fiscales | L47 AA | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033786103 | 2017-01-01 00:00:00 | c92f7d9c47db901564d2fe9d0a329634e26eb39b27cfdc5641448de6ae0c9ff8 | [
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Au cours d'une procédure d'examen de situation fiscale personnelle, l'administration peut examiner les opérations figurant sur des comptes financiers utilisés à la fois à titre privé et professionnel et demander au contribuable tous éclaircissements ou justifications sur ces opérations sans que cet examen et ces demandes constituent le début d'une procédure de vérification de comptabilité. Au cours d'une procédure de vérification de comptabilité ou d'un examen de comptabilité, l'administration peut procéder aux mêmes examen et demandes, sans que ceux-ci constituent le début d'une procédure d'examen de situation fiscale personnelle. L'administration peut tenir compte, dans chacune de ces procédures, des constatations résultant de l'examen des comptes ou des réponses aux demandes d'éclaircissements ou de justifications, et faites dans le cadre de l'autre procédure conformément aux seules règles applicables à cette dernière. | Livre des procédures fiscales | L47 B | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033815171 | 2017-01-01 00:00:00 | 1e51997c0366d2fb385280d6f17460361dc99b63a8de7adb3911cfc470000fee | [
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Lorsque, au cours d'un examen contradictoire de la situation fiscale personnelle, sont découvertes des activités occultes ou mises en évidence des conditions d'exercice non déclarées de l'activité d'un contribuable, l'administration n'est pas tenue d'engager une vérification de comptabilité pour régulariser la situation fiscale du contribuable au regard de cette activité. | Livre des procédures fiscales | L47 C | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315027 | 1998-04-22 00:00:00 | a21aed71c7cc8ae0341be5db6cbafbeaed86b4e8339f4c4283db3ec0d3b65266 | [
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A l'issue d'un examen contradictoire de la situation fiscale personnelle au regard de l'impôt sur le revenu, d'une vérification de comptabilité ou d'un examen de comptabilité, lorsque des rectifications sont envisagées, l'administration doit indiquer, avant que le contribuable présente ses observations ou accepte les rehaussements proposés, dans la proposition prévue au premier alinéa de l'article L. 57 ou dans la notification mentionnée à l'article L. 76 , le montant des droits, taxes et pénalités résultant de ces rectifications. Lorsqu'à un stade ultérieur de la procédure de rectification contradictoire l'administration modifie les rehaussements, pour tenir compte des observations et avis recueillis au cours de cette procédure, cette modification est portée par écrit à la connaissance du contribuable avant la mise en recouvrement, qui peut alors intervenir sans délai. Pour une société membre d'un groupe mentionné à l'article 223 A ou à l'article 223 A bis du code général des impôts, l'information prévue au premier alinéa porte, en ce qui concerne l'impôt sur les sociétés et les pénalités correspondantes, sur les montants dont elle serait redevable en l'absence d'appartenance à un groupe. Pour l'assujetti membre d'un groupe mentionné à l' article 1693 ter du code général des impôts, l'information prévue au premier alinéa du présent article porte, en ce qui concerne la taxe sur la valeur ajoutée, les taxes, contributions et redevances mentionnées au 1 du même article 1693 ter et les pénalités correspondantes, sur les montants dont il serait redevable en l'absence d'appartenance au groupe. Pour le redevable recourant à la faculté de mutualiser les déclarations en application de l'article L. 163-1 du code des impositions sur les biens et services, l'information prévue au premier alinéa du présent article porte, en ce qui concerne la taxe sur certains services numériques mentionnée à l'article L. 453-45 du même code et les pénalités correspondantes, sur les montants dont ce redevable serait redevable en l'absence d'appartenance au groupe. Lorsqu'elle envisage d'accorder un échelonnement des mises en recouvrement des rappels de droits et pénalités consécutifs aux rectifications ou le bénéfice des dispositions visées au 3° de l'article L. 247 du présent livre, l'administration en informe les contribuables dans les mêmes conditions. | Livre des procédures fiscales | L48 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049635601 | 2024-06-02 00:00:00 | 44e7e1a3e882316953d0c9f42d43f73a25e47449cf5115b5bf550c39fa67711f | [
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Quand elle a procédé à un examen contradictoire de la situation fiscale personnelle d'une personne physique au regard de l'impôt sur le revenu, à une vérification de comptabilité ou à un examen de comptabilité, l'administration des impôts doit en porter les résultats à la connaissance du contribuable, même en l'absence de rectification. Les points contrôlés mentionnés au second alinéa de l'article L. 80 A et au 10° de l'article L. 80 B sont indiqués au contribuable sur la proposition de rectification ou sur l'avis d'absence de rectification, y compris s'ils ne comportent ni insuffisance, ni inexactitude, ni omission, ni dissimulation au sens de l'article L. 55 . | Livre des procédures fiscales | L49 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037312905 | 2018-08-12 00:00:00 | 07d554990e51e0af7a7917958318637619d0c5883732b14201e3252b35c3a76a | [
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Lorsqu'elle a procédé à un examen contradictoire de la situation fiscale personnelle d'un contribuable au regard de l'impôt sur le revenu, l'administration des impôts ne peut plus procéder à des rectifications pour la même période et pour le même impôt, à moins que le contribuable ne lui ait fourni des éléments incomplets ou inexacts ou que l'administration n'ait dressé un procès-verbal de flagrance fiscale dans les conditions prévues à l'article L. 16-0 BA , au titre d'une période postérieure. Il est fait exception à cette règle dans les cas prévus aux articles L. 188 A et L. 188 B . | Livre des procédures fiscales | L50 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000021658015 | 2010-01-01 00:00:00 | f30a33fee21c88b7bb9dd84edcd8cd12e279e539a7161792e2bfa7a11c818d61 | [
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Lorsque la vérification de comptabilité ou l'examen de comptabilité, pour une période déterminée, au regard d'un impôt ou d'une taxe ou d'un groupe d'impôts ou de taxes, est achevé, l'administration ne peut procéder à une vérification de comptabilité ou à un examen de comptabilité de ces mêmes écritures au regard des mêmes impôts ou taxes et pour la même période. Toutefois, il est fait exception à cette règle : 1° Lorsque la vérification ou l'examen de comptabilité a été limité à des opérations déterminées ; 2° Dans les cas prévus à l'article L. 176 en matière de taxes sur le chiffre d'affaires ; 3° Dans les cas prévus à l'article L. 187 en cas d'agissements frauduleux ; 4° Dans les cas où l'administration a dressé un procès-verbal de flagrance fiscale dans les conditions prévues à l'article L. 16-0 BA , au titre d'une période postérieure ; 5° Dans les cas de vérification ou d'examen de la comptabilité des sociétés mères qui ont opté pour le régime prévu à l'article 223 A ou à l'article 223 A bis du code général des impôts ; 5° bis Dans les cas de vérification ou d'examen de la comptabilité du représentant d'un assujetti unique mentionné à l'article 256 C du code général des impôts ou d'un membre de cet assujetti unique ; 6° Dans les cas prévus à l'article L. 188 A après l'intervention de la réponse de l'autorité compétente de l'autre Etat ou territoire ; 7° Dans les cas prévus à l'article L. 188 B ; 8° Dans les cas prévus à l'article L. 171 B. | Livre des procédures fiscales | L51 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048838887 | 2024-01-01 00:00:00 | ebcde41fca89ada7863f9e24eea84e88e27de15fab67cfda38bdb7ffbe12e132 | [
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I. – Sous peine de nullité de l'imposition, la vérification sur place des livres ou documents comptables ne peut s'étendre sur une durée supérieure à trois mois en ce qui concerne : 1° Les entreprises industrielles et commerciales ou les contribuables se livrant à une activité non commerciale dont le chiffre d'affaires ou le montant annuel des recettes brutes n'excède pas les seuils prévus aux 1° et 2° de l'article L. 162-4 du code des impositions sur les biens et services ; 2° Les contribuables se livrant à une activité agricole, lorsque le montant annuel des recettes brutes n'excède pas la limite prévue au b du II de l'article 69 du code général des impôts. Les dispositions des trois premiers alinéas sont valables dans les cas où un même vérificateur contrôle à la fois l'assiette de plusieurs catégories différentes d'impôts ou de taxes. II. – Par dérogation au I, l'expiration du délai de trois mois n'est pas opposable à l'administration : 1° Pour l'instruction des observations ou des requêtes présentées par le contribuable, après l'achèvement des opérations de vérification ; 2° Pour l'examen, en vertu de l'article L. 12 , des comptes financiers utilisés à titre privé et professionnel ; 3° Pour la vérification, en vertu de l'article L. 13 , des comptes utilisés pour l'exercice d'activités distinctes ; 4° En cas de graves irrégularités privant de valeur probante la comptabilité. Dans ce cas, la vérification sur place ne peut s'étendre sur une durée supérieure à six mois. 5° Elle ne l'est pas non plus pour la vérification de comptabilité de l'année ou de l'exercice au cours duquel l'administration a dressé un procès-verbal de flagrance fiscale dans les conditions prévues à l'article L. 16-0 BA , ainsi que pour la vérification des années antérieures ; 6° Lorsqu'à la date d'expiration de ce délai, une enquête judiciaire ou une information ouverte par l'autorité judiciaire dans le cas mentionné à l'article L. 188 B est en cours ; 7° Si le contribuable s'est livré à une activité occulte, au sens du deuxième alinéa de l'article L. 169 . III. – En cas de mise en œuvre du I de l'article L. 47 A, les délais de trois ou six mois prévus, respectivement, au I et au 4° du II du présent article sont suspendus jusqu'à la remise de la copie des fichiers des écritures comptables à l'administration. En cas de mise en oeuvre du II de l'article L. 47 A , la limitation à trois mois ou à six mois de la durée de la vérification sur place est prorogée de la durée comprise entre la date du choix du contribuable pour l'une des options prévues à cet article pour la réalisation du traitement et, respectivement selon l'option choisie, soit celle de la mise à disposition du matériel et des fichiers nécessaires par l'entreprise, soit celle de la remise des résultats des traitements réalisés par l'entreprise à l'administration, soit celle de la remise des copies de fichiers nécessaires à la réalisation des traitements par l'administration. Cette dernière date fait l'objet d'une consignation par écrit. | Livre des procédures fiscales | L52 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044874362 | 2022-01-01 00:00:00 | a37121c88e9e086b403b3dd48777e9590cf5b07113457f9f20692661008bb5d9 | [
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Les dispositions de l'article L. 52 ne s'appliquent pas aux personnes morales ni aux sociétés visées à l'article 238 bis M du code général des impôts à l'actif desquelles sont inscrits des titres de placement ou de participation pour un montant total d'au moins 7 600 000 € (1). | Livre des procédures fiscales | L52 A | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315029 | 2002-03-31 00:00:00 | f6761c8d0a4bf12c4b14fb5ee90b2d12eb0b79aba6cdfe355ffc2a44c4cf4dd3 | [
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I.-Le contrôle de la situation fiscale mentionné à l'article L. 16 H ne peut être engagé sans que le redevable en ait été informé par l'envoi ou la remise d'un avis de vérification. Cet avis mentionne les taxes et les périodes soumises à ce contrôle et informe le redevable de la faculté de se faire assister par le conseil de son choix ainsi que, le cas échéant, de l'obligation de transmission des données enregistrées et conservées sous forme dématérialisée. II.-Le contrôle de la situation fiscale du redevable mentionnée à l'article L. 16 H ne peut s'étendre sur une durée supérieure à six mois. Lorsque les données d'assiette pour les taxes mentionnées à l' article L. 6431-6 du code des transports sont enregistrées et conservées sous forme dématérialisée, le délai défini précédemment est suspendu jusqu'à la remise intégrale des fichiers concernés aux agents assermentés mentionnés à l'article L. 16 H. III.-Lorsque les données d'assiette pour les taxes mentionnées à l'article L. 6431-6 du code des transports sont enregistrées et conservées sous forme dématérialisée, le redevable destinataire de l'avis de vérification de sa situation fiscale remet, lors de la première intervention, les fichiers concernés aux agents assermentés mentionnés à l'article L. 16 H et les autorise à examiner ces documents dans les locaux de l'administration et sur le matériel informatique de l'administration. L'administration peut effectuer des tris, classements ainsi que tous calculs aux fins de s'assurer de la concordance entre la copie des fichiers transmis et les déclarations fiscales du redevable. Dans le cadre du débat oral et contradictoire, l'administration informe le redevable du résultat de ses traitements effectués en application des dispositions figurant aux premier et deuxième alinéas. Les conclusions du contrôle sont présentées dans le délai mentionné au II. L'administration conserve les fichiers, selon le cas : 1° Jusqu'à la mise en recouvrement des rappels de droits et des pénalités lorsque les traitements opérés par l'administration donnent lieu à envoi d'une proposition de rectification ; 2° Jusqu'à l'envoi de l'avis d'absence de rectification. | Livre des procédures fiscales | L52 B | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049635593 | 2024-06-02 00:00:00 | 1d3587fc40311d6e77da3cf3df6d2f033ce0e17f073ea3214277942006e69a49 | [
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En ce qui concerne les sociétés dont les associés sont personnellement soumis à l'impôt pour la part des bénéfices correspondant à leurs droits dans la société, la procédure de vérification des déclarations déposées par la société est suivie entre l'administration des impôts et la société elle-même. En ce qui concerne les fiducies, la procédure de vérification des déclarations déposées par le fiduciaire pour le compte de ces dernières est suivie entre l'administration des impôts et le fiduciaire. | Livre des procédures fiscales | L53 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315031 | 2007-02-21 00:00:00 | 07fa8c0153cd8bad6cfe6027cd65058338a065f3eab83849578a3229136f4b0e | [
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