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Les procédures de fixation des bases d'imposition ou de rectification des déclarations relatives aux revenus provenant d'une activité dont les produits relèvent de la catégorie des bénéfices agricoles, des bénéfices industriels et commerciaux et des bénéfices non commerciaux, ou des revenus visés à l'article 62 du code général des impôts, sont suivies entre l'administration des impôts et celui des époux titulaire des revenus. Ces procédures produisent directement effet pour la détermination du revenu global.
Livre des procédures fiscales
L54
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315961
1983-10-09 00:00:00
33505e9e25dbb955456d38e0a34648a44e247527f183db0b8c68b9722a55840d
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Sous réserve des dispositions de l'article L. 54, chacun des époux a qualité pour suivre les procédures relatives à l'impôt dû à raison de l'ensemble des revenus du foyer. Les déclarations, les réponses, les actes de procédure faits par l'un des conjoints ou notifiés à l'un d'eux sont opposables de plein droit à l'autre.
Livre des procédures fiscales
L54 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043643884
2021-06-12 00:00:00
4f693a4d08e373414e2bc9579d2c9465ce28caedca201b5dee9d87b0d05bca37
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La notification d'une proposition de rectification doit mentionner, sous peine de nullité, que le contribuable a la faculté de se faire assister d'un conseil de son choix pour discuter la proposition de rectification ou pour y répondre.
Livre des procédures fiscales
L54 B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315034
2004-06-01 00:00:00
af96b0aec491e9dbf6f758f09b84be3ed7b944cb49e89457fe9dffd52e1a39cb
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0.02047945372760296, -0.032855723053216934, 0.032531123608350754 ]
Hormis lorsqu'elle est adressée dans le cadre des procédures mentionnées aux articles L. 12, L. 13 et L. 13 G et aux I et II de la section V du présent chapitre, la proposition de rectification peut faire l'objet, dans le délai imparti pour l'introduction d'un recours contentieux, d'un recours hiérarchique qui suspend le cours de ce délai.
Livre des procédures fiscales
L54 C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037309262
2018-08-12 00:00:00
5bcd079f993f4d8311602dcb759d0ce5965ef950d6d4f4b3584875870b9904ad
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-0.03316262364387512, -0.003965834155678749, 0.03745730221271515, -0.020800985395908356 ]
Sous réserve des dispositions de l'article L. 56, lorsque l'administration des impôts constate une insuffisance, une inexactitude, une omission ou une dissimulation dans les éléments servant de base au calcul des impôts, droits, taxes, redevances ou sommes quelconques dues en vertu du code général des impôts ou de l'article L. 2333-55-2 du code général des collectivités territoriales, les rectifications correspondantes sont effectuées suivant la procédure de rectification contradictoire définie aux articles L. 57 à L. 61 A. Cette procédure s'applique également lorsque l'administration effectue la reconstitution du montant déclaré du bénéfice industriel ou commercial, du bénéfice non commercial, du bénéfice agricole ou du chiffre d'affaires déterminé selon un mode réel d'imposition.
Livre des procédures fiscales
L55
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000020898650
2009-11-01 00:00:00
28f5c598f293faa17767b203aecc4460766363829e8c71b4db0d68ddf406fb58
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La procédure de rectification contradictoire n'est pas applicable : 1° En matière d'impositions directes perçues au profit des collectivités locales ou d'organismes divers, à l'exclusion de la cotisation sur la valeur ajoutée des entreprises prévue à l'article 1586 ter du code général des impôts et de la taxe d'aménagement prévue à l'article 1635 quater A du même code ; 2° En matière de contributions indirectes ; 3° En matière de droits de timbre, lorsqu'ils ne sont pas payés sur état ou sur déclaration ; 4° Dans les cas de taxation ou évaluation d'office des bases d'imposition ; 5° (Devenu sans objet).
Livre des procédures fiscales
L56
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045917200
2022-09-01 00:00:00
7b944613ffa03bde1d27dff2714ec128579f586b06ce6e6417021ff48ef2ad21
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L'administration adresse au contribuable une proposition de rectification qui doit être motivée de manière à lui permettre de formuler ses observations ou de faire connaître son acceptation. Sur demande du contribuable reçue par l'administration avant l'expiration du délai mentionné à l'article L. 11 , ce délai est prorogé de trente jours. En cas d'application des dispositions du II de l'article L. 47 A , l'administration précise au contribuable la nature des traitements effectués. Lorsque, pour rectifier le prix ou l'évaluation d'un fonds de commerce ou d'une clientèle, en application de l'article L. 17 , l'administration se fonde sur la comparaison avec la cession d'autres biens, l'obligation de motivation en fait est remplie par l'indication : 1° Des dates des mutations considérées ; 2° De l'adresse des fonds ou lieux d'exercice des professions ; 3° De la nature des activités exercées ; 4° Et des prix de cession, chiffres d'affaires ou bénéfices, si ces informations sont soumises à une obligation de publicité ou, dans le cas contraire, des moyennes de ces données chiffrées concernant les entreprises pour lesquelles sont fournis les éléments mentionnés aux 1°, 2° et 3°. Lorsque l'administration rejette les observations du contribuable sa réponse doit également être motivée.
Livre des procédures fiscales
L57
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022177777
2010-05-01 00:00:00
5ef779d94c295b38a65974954531ecf250e507113676e2af84d5f74c5dd3326b
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I. – En cas de vérification de comptabilité ou d'examen de comptabilité d'une entreprise ou d'un contribuable exerçant une activité industrielle ou commerciale dont le chiffre d'affaires est inférieur à 1 526 000 € 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 à 460 000 € s'il s'agit d'autres entreprises ou d'un contribuable se livrant à une activité non commerciale dont le chiffre d'affaires ou le montant annuel des recettes brutes est inférieur à 460 000 €, l'administration répond dans un délai de soixante jours à compter de la réception des observations du contribuable faisant suite à la proposition de rectification mentionnée au premier alinéa de l'article L. 57 . Le défaut de notification d'une réponse dans ce délai équivaut à une acceptation des observations du contribuable. II. – Le délai de réponse mentionné au I ne s'applique pas : 1° Aux personnes morales ni aux sociétés mentionnées 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 égal ou supérieur à 7 600 000 € ; 2° En cas de graves irrégularités privant de valeur probante la comptabilité.
Livre des procédures fiscales
L57 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033815142
2017-01-01 00:00:00
74753986d34a3a063bc3df49262a500902bf044b22302e20eeef72db6f15a743
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Lorsque le désaccord persiste sur les rectifications notifiées, l'administration, si le contribuable le demande, soumet le litige à l'avis soit de la commission des impôts directs et des taxes sur le chiffre d'affaires prévue à l'article 1651 du code général des impôts, soit de la Commission nationale des impôts directs et des taxes sur le chiffre d'affaires prévue à l'article 1651 H du même code, soit de la Commission nationale des taxes aéronautiques prévue à l'article 1651 L bis du même code, soit du comité consultatif prévu à l'article 1653 F du même code, soit de la commission départementale de conciliation prévue à l'article 667 du même code. Les commissions peuvent également être saisies à l'initiative de l'administration.
Livre des procédures fiscales
L59
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045764241
2022-05-07 00:00:00
f7e6d0771e0a1d6d8e0b01eda349afe85613c02d38c572497db5f6a0d24c8843
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I.-La commission des impôts directs et des taxes sur le chiffre d'affaires intervient lorsque le désaccord porte : 1° Sur le montant du résultat industriel et commercial, non commercial, agricole ou du chiffre d'affaires, déterminé selon un mode réel d'imposition ; 2° Sur les conditions d'application des régimes d'exonération ou d'allégements fiscaux en faveur des entreprises nouvelles, à l'exception de la qualification des dépenses de recherche mentionnées au II de l'article 244 quater B et au I de l'article 244 quater B bis du code général des impôts ; 3° Sur l'application du 1° du 1 de l'article 39 et du d de l'article 111 du même code relatifs aux rémunérations non déductibles pour la détermination du résultat des entreprises industrielles ou commerciales, ou du 5 de l'article 39 du même code relatif aux dépenses que ces mêmes entreprises doivent mentionner sur le relevé prévu à l'article 54 quater du même code ; 4° Sur la valeur vénale des immeubles, des fonds de commerce, des parts d'intérêts, des actions ou des parts de sociétés immobilières servant de base à la taxe sur la valeur ajoutée, en application du 6° et du 1 du 7° de l'article 257 du même code. II.-Dans les domaines mentionnés au I, la commission des impôts directs et des taxes sur le chiffre d'affaires peut, sans trancher une question de droit, se prononcer sur les faits susceptibles d'être pris en compte pour l'examen de cette question de droit. Par dérogation aux dispositions du premier alinéa, la commission peut se prononcer sur le caractère anormal d'un acte de gestion, sur le principe et le montant des amortissements et des provisions ainsi que sur le caractère de charges déductibles ou d'immobilisation.
Livre des procédures fiscales
L59 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044992281
2022-01-01 00:00:00
b57f4dcd8429e2012aa853d6897c77a2d842adcb78be11a79987f3992fad0bd9
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La commission départementale de conciliation intervient en cas d'insuffisance des prix ou évaluations ayant servi de base aux droits d'enregistrement ou à la taxe de publicité foncière dans les cas mentionnés au 2 de l'article 667 du code général des impôts ainsi qu'à l'impôt sur la fortune immobilière.
Livre des procédures fiscales
L59 B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036428550
2018-01-01 00:00:00
bf04a77795ea4bd0e4052bd862dd257dccd5527b45ee62577607c516147f7964
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La Commission nationale des impôts directs et des taxes sur le chiffre d'affaires prévue à l'article 1651 H du code général des impôts intervient pour les entreprises qui exercent une activité industrielle et commerciale sur les désaccords en matière de bénéfices industriels et commerciaux et de taxes sur le chiffre d'affaires dans les mêmes conditions que celles définies à l'article L. 59 A .
Livre des procédures fiscales
L59 C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000018014180
2007-12-29 00:00:00
8beebee9e8a6130900a7c26d1caad991e43ffd0a40448a272faf8d59b663dc4f
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-0.027235988527536392, 0.012118445709347725, 0.025054818019270897, -0.06353418529033661 ]
La Commission nationale des taxes aéronautiques prévue à l'article 1651 L bis du code général des impôts intervient lorsque le désaccord porte sur les éléments suivants : 1° Pour la taxe sur le transport aérien de personnes prévue à l'article L. 422-13 du code des impositions sur les biens et services, sur le nombre des embarquements taxables mentionnés à l'article L. 422-14 du même code pour chacun des tarifs applicables ; 2° Pour la taxe sur le transport aérien de marchandises prévue à l'article L. 422-41 du même code, sur la masse mensuelle des marchandises mentionnée à l'article L. 422-45 du même code ; 3° Pour la taxe sur les nuisances sonores aériennes prévue à l'article L. 422-49 du même code, sur le coefficient propre à chaque aéronef et la masse maximale au décollage de l'aéronef mentionnés respectivement aux 2° et 3° de l'article L. 422-53 du même code.
Livre des procédures fiscales
L59 C bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044815625
2022-01-01 00:00:00
8d95100e9bdcd5930c5156d7609aa34f13976596735d263fef696154df72115b
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-0.03527262061834335, 0.007662112358957529, -0.011499583721160889 ]
Le comité consultatif prévu à l'article 1653 F du code général des impôts intervient lorsque le désaccord porte sur 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 même code. Ce comité peut, sans trancher une question de droit, se prononcer sur les faits susceptibles d'être pris en compte pour l'examen de cette question de droit.
Livre des procédures fiscales
L59 D
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044992278
2022-01-01 00:00:00
4f64ce3c947332c477780950afd8755b75cc8c989a32f2a7774f582430b7b8e0
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Le rapport par lequel l'administration des impôts soumet le différend qui l'oppose au contribuable à la commission des impôts directs et des taxes sur le chiffre d'affaires prévue, selon le cas, à l'article 1651 ou à l'article 1651 H du code général des impôts, à la Commission nationale des taxes aéronautiques prévue à l'article 1651 L bis du même code ou au comité consultatif prévu à l'article 1653 F du même code, ainsi que tous les autres documents dont l'administration fait état pour appuyer sa thèse, doivent être tenus à la disposition du contribuable intéressé. Cette communication doit être faite sous réserve du secret professionnel relatif aux renseignements concernant d'autres contribuables. La communication effectuée par la commission des impôts directs et des taxes sur le chiffre d'affaires prévue, selon le cas, à l'article 1651 ou à l'article 1651 H dudit code doit cependant porter sur les documents contenant des indications relatives aux bénéfices ou revenus de tiers, de telle manière que l'intéressé puisse s'assurer que les points de comparaison retenus par l'administration concernent des entreprises dont l'activité est comparable à la sienne.
Livre des procédures fiscales
L60
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044874352
2022-01-01 00:00:00
f9ab07f61f8aec36c01d726cda1a0fe9e867c998460c9ad9faee172538e3159d
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Après l'établissement du rôle ou l'émission de l'avis de mise en recouvrement, le contribuable conserve le droit de présenter une réclamation conformément à l'article L. 190 .
Livre des procédures fiscales
L61
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315047
1981-07-01 00:00:00
cdfbf3101c87b5f21e1ca4cf246e9f3cc62e0c7abfcd16b7c7468fb6fd5fc9c3
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1. Lorsque les agents de la direction générale des finances publiques constatent une insuffisance, une inexactitude, une omission ou une dissimulation dans les éléments servant de base au calcul de la taxe prévue au I de l' article 1605 du code général des impôts dans les conditions mentionnées au 1° du II du même article, les rehaussements correspondants sont effectués suivant la procédure de rectification contradictoire définie aux articles L. 57 à L. 61 . 2. Pour le contrôle de la taxe prévue au I de l'article 1605 du code général des impôts et dans les conditions mentionnées au 1° du II du même article, les agents mentionnés au 1 du présent article peuvent procéder au constat matériel de la détention des appareils récepteurs de télévision ou dispositifs assimilés permettant la réception de la télévision. Lorsqu'une infraction aux obligations prévues aux articles 1605 bis et 1605 ter du code général des impôts est constatée, les agents mentionnés au 1 du présent article peuvent dresser un procès-verbal faisant foi jusqu'à preuve du contraire, qui doit être apportée selon les modalités prévues par le dernier alinéa de l'article 537 du code de procédure pénale .
Livre des procédures fiscales
L61 B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025092419
2011-12-30 00:00:00
fe68431d3391e7443f0e48c0edd8cfb60f919dc3726f514f11bbbd57097f8bac
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La procédure de rectification contradictoire est, pour les impositions mentionnées à l'article L. 16 I, conduite par les personnes compétentes au sens de ce même article. Toutefois, cette procédure est conduite par l'administration fiscale lorsqu'elle a été saisie d'une demande de contrôle en application de l'article L. 16 K.
Livre des procédures fiscales
L61 C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048638073
2024-01-01 00:00:00
7b7efca7ae186b533959ccb94518bb2f2455231534a2f3061bf012bf82b4c865
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Par dérogation au 4° de l'article L. 56, la procédure de rectification contradictoire est applicable en cas d'évaluation d'office des impositions mentionnées à l'article L. 115-1 du code du cinéma et de l'image animée en application de l'article L. 74. Dans ce cas, l'évaluation d'office peut être réalisée dans les conditions prévues au dernier alinéa de l'article L. 67 B.
Livre des procédures fiscales
L61 D
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048633403
2024-01-01 00:00:00
2bbd624e18b4de63be8e1e3ede8c018c6ad943577318c5b22251fbb5ba4fdafa
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Si, dans un délai de trente jours à compter de la réception d'une demande mentionnée aux articles L. 10 , L. 16 ou L. 23 A du présent code ou de la réception d'une proposition de rectification ou, dans le cadre d'une vérification de comptabilité ou d'un examen de situation fiscale personnelle, avant toute proposition de rectification, le contribuable demande à régulariser les erreurs, inexactitudes, omissions ou insuffisances dans les déclarations souscrites dans les délais, il est redevable d'un montant égal à 70 % de l'intérêt de retard prévu à l' article 1727 du code général des impôts. Cette procédure de régularisation ne peut être appliquée que si : 1° Elle ne concerne pas une infraction exclusive de bonne foi ; 2° Le contribuable dépose une déclaration complémentaire dans les trente jours de la demande de régularisation mentionnée au premier alinéa du présent article et s'acquitte de l'intégralité des suppléments de droits simples dus et des intérêts de retard calculés en application du même premier alinéa soit au moment du dépôt de cette déclaration complémentaire, soit, en cas de mise en recouvrement par voie de rôle, au plus tard à la date limite de paiement portée sur l'avis d'imposition. A défaut de paiement immédiat des droits simples ou, s'agissant des impositions recouvrées par voie de rôle, de paiement effectué au plus tard à la date limite de paiement portée sur l'avis d'imposition, le bénéfice de la réduction de l'intérêt de retard est conservé en cas d'acceptation par le comptable public d'un plan de règlement des droits simples.
Livre des procédures fiscales
L62
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037312536
2018-08-12 00:00:00
f96a041770c56c4abde686471229fd460bb622c3fad6790890c21d19ae46c449
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Les bénéfices transférés, au sens de l' article 57 du code général des impôts, ou les produits mentionnés à l'article 238 A du même code et qualifiés de revenus distribués sur le fondement des 1° et 2° du 1 de l' article 109 et du c de l' article 111 dudit code au profit d'entreprises liées, au sens du 12 de l' article 39 du même code, peuvent, sur demande écrite du redevable, ne pas être soumis à la retenue à la source prévue au 2 de l'article 119 bis dudit code si les conditions cumulatives suivantes sont satisfaites : 1° La demande du redevable de la retenue à la source intervient avant la mise en recouvrement des rappels de retenue à la source ; 2° Le redevable accepte, dans sa demande, les rehaussements et pénalités afférentes qui ont fait l'objet de la qualification de revenus distribués ; 3° Les sommes qualifiées de revenus distribués par l'administration sont rapatriées au profit du redevable. Ce rapatriement intervient dans un délai de soixante jours à compter de la demande ; 4° Le bénéficiaire des sommes qualifiées de revenus distribués n'est pas situé dans un Etat ou un territoire non coopératif, au sens de l'article 238-0 A du code général des impôts autres que ceux mentionnés au 2° du 2 bis du même article 238-0 A, sauf si le redevable apporte la preuve que les opérations auxquelles correspondent ces sommes ont principalement un objet et un effet autres que de permettre leur localisation dans un Etat ou territoire non coopératif.
Livre des procédures fiscales
L62 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037526664
2018-12-01 00:00:00
3f1746c9d60b0672b40c81d06fd66ad0034d89d6d283f92fba9bdb9c5a815d4c
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En matière de contributions indirectes, le redevable peut soit spontanément, avant l'expiration du délai prévu pour l'exercice par l'administration de son droit de reprise, soit à la demande de l'administration dans le délai que celle-ci lui indique régulariser les erreurs, inexactitudes, omissions ou insuffisances commises pour la première fois, au cours des six années précédant cette commission, dans les déclarations souscrites dans les délais. Les sanctions prévues aux articles 1791 à 1794,1797 à 1798 ter et 1804 du code général des impôts ne sont pas applicables lorsque cette régularisation : 1° Est accompagnée du paiement des droits et taxes concernés et de l'intérêt de retard prévu, selon le cas, au V de l'article 1727 du code général des impôts ou à l'article L. 62 C du présent livre et que ce paiement est soit immédiat, soit effectué dans le cadre d'un plan de règlement des droits accordé par le comptable public ; 2° Ne concerne pas une infraction exclusive de bonne foi.
Livre des procédures fiscales
L62 B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037309545
2018-08-12 00:00:00
fe656e27a46269df7adcbe77b1d19db769c6bdae3e920d949e5bf3d8bb8ad665
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En matière de contributions indirectes, le montant dû au titre de l'intérêt de retard prévu à l' article 1727 du code général des impôts est réduit de 30 % lorsque le redevable demande à régulariser les erreurs, inexactitudes, omissions ou insuffisances dans les déclarations souscrites dans les délais, alors qu'un contrôle de l'administration est en cours, soit avant la notification de l'information ou de la proposition de taxation mentionnées au I de l'article L. 80 M du présent livre, soit après cette notification. Dans ce dernier cas, le redevable dispose de trente jours à compter de la notification pour demander la régularisation. La réduction mentionnée au premier alinéa du présent article ne peut être appliquée que si la régularisation : 1° Ne concerne pas une infraction exclusive de bonne foi ; 2° Est accompagnée du paiement de l'intégralité des droits, taxes et intérêts exigibles, soit immédiatement, soit dans le cadre d'un plan de règlement accordé par le comptable public.
Livre des procédures fiscales
L62 C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037309554
2018-08-12 00:00:00
b27039a32166f59d4659098e539d9dee2b8840e224286cf042d8de8892c9c6d2
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1. Lorsque les agents des impôts constatent une disproportion marquée entre le train de vie d'un contribuable et les revenus qu'il déclare, ils peuvent modifier la base d'imposition dans les conditions prévues aux articles 168 et 1649 quater-0 B ter du code général des impôts. 2. La décision de faire application du 1 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 la proposition prévue au premier alinéa de l'article L. 57 .
Livre des procédures fiscales
L63
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000021645128
2010-01-01 00:00:00
74cb6878ac3c1d06c4df02e4740bff8bb18a2916d728a6544bbf67f9f5de9a2d
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Afin d'en restituer le véritable caractère, l'administration est en droit d'écarter, comme ne lui étant pas opposables, les actes constitutifs d'un abus de droit, soit que ces actes ont un caractère fictif, soit que, recherchant le bénéfice d'une application littérale des textes ou de décisions à l'encontre des objectifs poursuivis par leurs auteurs, ils n'ont pu être inspirés par aucun autre motif que celui d'éluder ou d'atténuer les charges fiscales que l'intéressé, si ces actes n'avaient pas été passés ou réalisés, aurait normalement supportées eu égard à sa situation ou à ses activités réelles. En cas de désaccord sur les rectifications notifiées sur le fondement du présent article, le litige est soumis, à la demande du contribuable, à l'avis du comité de l'abus de droit fiscal. L'administration peut également soumettre le litige à l'avis du comité. Les avis rendus font l'objet d'un rapport annuel qui est rendu public.
Livre des procédures fiscales
L64
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037993642
2019-01-01 00:00:00
7bb7016b1fea13a14670690375398cc1e91e7ef2e4b36ad444d0b37333ba5c97
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Afin d'en restituer le véritable caractère et sous réserve de l'application de l' article 205 A du code général des impôts , l'administration est en droit d'écarter, comme ne lui étant pas opposables, les actes qui, recherchant le bénéfice d'une application littérale des textes ou de décisions à l'encontre des objectifs poursuivis par leurs auteurs, ont pour motif principal d'éluder ou d'atténuer les charges fiscales que l'intéressé, si ces actes n'avaient pas été passés ou réalisés, aurait normalement supportées eu égard à sa situation ou à ses activités réelles. En cas de désaccord sur les rectifications notifiées sur le fondement du présent article, le litige peut être soumis, à la demande du contribuable ou de l'administration, à l'avis du comité mentionné au deuxième alinéa de l'article L. 64 du présent livre.
Livre des procédures fiscales
L64 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037990420
2021-01-01 00:00:00
5c74c0d97be0be3ea6df32c6af4eb2f92e090804345da2d6174ca533b7680cee
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Les procédures définies aux articles L. 64 et L. 64 A ne sont pas applicables lorsqu'un contribuable, préalablement à la conclusion d'un ou plusieurs actes, a consulté par écrit l'administration centrale en lui fournissant tous éléments utiles pour apprécier la portée véritable de cette opération et que l'administration n'a pas répondu dans un délai de six mois à compter de la demande.
Livre des procédures fiscales
L64 B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037990417
2020-01-01 00:00:00
3f7fe6b2cc7fbd996e6f9aa7e01ebdd6f823bcf2ee009363888c0001e906ef95
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Sans préjudice de la sanction de nullité prévue à l'article 2013 du code civil, les contrats de fiducie consentis dans une intention libérale au sens de l'article 792 bis du code général des impôts et qui conduisent à une minoration des droits au titre de tous impôts et taxes dus par l'une quelconque des personnes parties au contrat ou en tenant des droits ne peuvent être opposés à l'administration qui est en droit de restituer son véritable caractère à l'opération litigieuse.
Livre des procédures fiscales
L64 C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315054
2007-02-21 00:00:00
7996b102510bf14260ecf50d6504abfc2893f4bef10b1d5b9f5e704e7a9f0d47
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Dans les cas limitativement énumérés à la présente section, les revenus ou bénéfices imposables des contribuables et les éléments servant au calcul des taxes sur le chiffre d'affaires, des droits d'enregistrement et taxes assimilées ainsi que des taxes assises sur les salaires ou les rémunérations sont taxés ou évalués d'office.
Livre des procédures fiscales
L65
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315709
1999-03-31 00:00:00
a09687bf047e2ee8aa026991939b48e09acf82690fd08af7f58c5103a17c677a
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Sont taxés d'office : 1° à l'impôt sur le revenu, les contribuables qui n'ont pas déposé dans le délai légal la déclaration d'ensemble de leurs revenus ou qui n'ont pas déclaré, en application des articles 150-0 E et 150 VG du code général des impôts, les gains nets et les plus-values imposables qu'ils ont réalisés, sous réserve de la procédure de régularisation prévue à l'article L. 67 ; 2° à l'impôt sur les sociétés, les personnes morales passibles de cet impôt qui n'ont pas déposé dans le délai légal leur déclaration, sous réserve de la procédure de régularisation prévue à l'article L. 68 ; 3° aux taxes sur le chiffre d'affaires, les personnes qui n'ont pas déposé dans le délai légal les déclarations qu'elles sont tenues de souscrire en leur qualité de redevables des taxes ; 4° aux droits d'enregistrement et aux taxes assimilées, les personnes qui n'ont pas déposé une déclaration ou qui n'ont pas présenté un acte à la formalité de l'enregistrement dans le délai légal, sous réserve de la procédure de régularisation prévue à l'article L. 67. Le présent 4° s'applique aux personnes mentionnées à l'article 964 du code général des impôts qui n'ont pas indiqué la valeur nette taxable de leur patrimoine imposable dans la déclaration prévue à l'article 170 du même code ou sur les annexes mentionnées à l'article 982 dudit code ou qui n'y ont pas joint ces mêmes annexes ; 5° aux taxes assises sur les salaires ou les rémunérations les personnes assujetties à ces taxes qui n'ont pas déposé dans le délai légal les déclarations qu'elles sont tenues de souscrire, sous réserve de la procédure de régularisation prévue à l'article L. 68 ; 6° A la taxe d'aménagement, les personnes assujetties à cette taxe qui n'ont pas déposé dans le délai légal les déclarations qu'elles sont tenues de souscrire, sous réserve de la procédure de régularisation prévue à l'article L. 68.
Livre des procédures fiscales
L66
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045917191
2022-09-01 00:00:00
9beeeb46efe33dc0ea8fbc947238d27eb0fcf438d116d295410f7a1c8a8684af
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Par exception au 3° de l'article L. 66, un membre d'un assujetti unique constitué en application de l' article 256 C du code général des impôts ne peut être taxé d'office à la taxe sur la valeur ajoutée que s'il n'a pas démontré, dans les trente jours de la réception d'une mise en demeure, avoir accompli les diligences nécessaires pour permettre le respect par l'assujetti unique des obligations prévues au 7 de l'article 287 du même code.
Livre des procédures fiscales
L66 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042862487
2022-01-01 00:00:00
c5c08780a95f5c64e5224ede68e844267c82f5bc5987f895c1f22337b85de7de
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La procédure de taxation d'office prévue aux 1° et 4° de l'article L. 66 n'est applicable que si le contribuable n'a pas régularisé sa situation dans les trente jours de la notification d'une mise en demeure. Toutefois, le délai de régularisation est fixé à quatre-vingt-dix jours pour la présentation à l'enregistrement de la déclaration mentionnée à l'article 641 du code général des impôts. Il n'y a pas lieu de procéder à cette mise en demeure si le contribuable change fréquemment de lieu de séjour ou séjourne dans des locaux d'emprunt ou des locaux meublés, ou a transféré son domicile fiscal à l'étranger sans déposer sa déclaration de revenus, ou si un contrôle fiscal n'a pu avoir lieu du fait du contribuable ou de tiers.
Livre des procédures fiscales
L67
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315724
2006-01-01 00:00:00
955d811d6a0dd2d7dc3171aeb3b2412cb22f9e63d6b8419313d22817722fe846
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Pour les taxes mentionnées à l'article L. 6431-6 du code des transports, le montant de la taxation d'office est déterminé dans les conditions suivantes : 1° S'agissant de la taxe sur le transport aérien de passagers mentionnée à l'article L. 422-13 du code des impositions sur les biens et services ou de la taxe sur le transport aérien de marchandises mentionnée à l'article L. 422-41 du même code, sur la base des capacités d'emport suivantes offertes par les types d'aéronefs utilisés pour l'ensemble des vols du mois au départ de chaque aérodrome : a) Le nombre total de sièges offerts pour les avions passagers ; b) Le nombre total de sièges offerts au titre du transport de passagers et la charge maximale offerte pour le transport de marchandises pour les avions emportant à la fois des passagers, du fret ou du courrier ; c) La charge marchande totale pour les avions cargos ; 2° S'agissant de la taxe sur les nuisances sonores aériennes mentionnée à l'article L. 422-49 du même code, par le produit entre, d'une part, le montant de la taxe perçue sur l'aéronef pour lequel ce montant est le plus élevé au cours du mois ou du trimestre et, d'autre part, le nombre de décollage réalisés par le redevable sur cette même période. Les éléments nécessaires à ce calcul sont communiqués aux services chargés du contrôle, à leur demande, par l'autorité responsable de la circulation aérienne.
Livre des procédures fiscales
L67 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044815691
2022-01-01 00:00:00
85aa38d72956364efff8fc92b87d4eb643db139dcd888ff2da78f40f2b1eef08
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-0.021254055202007294, 0.010065545327961445, 0.06533486396074295, -0.03264667093753815 ]
La procédure de taxation d'office est mise en œuvre par les personnes compétentes au sens de l'article L. 16 I pour les impositions mentionnées à cet article. Elle n'est applicable que si le contribuable n'a pas procédé à la régularisation de sa situation dans les trente jours suivant l'envoi d'une lettre de mise en demeure, avec accusé de réception, adressée par ces personnes. La base d'imposition peut être fixée par référence au chiffre d'affaires ou, pour les biens de l'industrie des corps gras au sens de l' article L. 471-19 du code des impositions sur les biens et services , au volume de vente propre au redevable ou à l'opération en cause ou réalisé pour une ou plusieurs opérations comparables ou par une ou plusieurs entreprises comparables.
Livre des procédures fiscales
L67 B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048638069
2024-01-01 00:00:00
a6c078cb35b631372d9ffbbf8bf8781a3b4ea0403727e2d8af5d855240b7576e
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La procédure de taxation d'office prévue aux 2°, 5° et 6° de l'article L. 66 n'est applicable que si le contribuable n'a pas régularisé sa situation dans les trente jours de la notification d'une mise en demeure. Toutefois, il n'y a pas lieu de procéder à cette mise en demeure : 1° Si le contribuable change fréquemment son lieu de résidence ou de principal établissement ; 2° Si le contribuable a transféré son activité à l'étranger sans déposer la déclaration de ses résultats ou de ses revenus non commerciaux ; 3° Si le contribuable s'est livré à une activité occulte, au sens du deuxième alinéa de l'article L. 169 ; 4° Si un contrôle fiscal n'a pu avoir lieu du fait du contribuable ou de tiers ; 5° Pour les fiducies, si les actes prévus à l'article 635 du code général des impôts n'ont pas été enregistrés ; 6° Lorsque l'administration a dressé un procès-verbal de flagrance fiscale dans les conditions prévues à l'article L. 16-0 BA , au titre de l'année ou de l'exercice au cours duquel le procès-verbal est établi.
Livre des procédures fiscales
L68
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045917185
2022-09-01 00:00:00
e3a8b8c373ded2c61abf9934ed8484bb558ea1887c603eb9f691f7b1554996e0
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Sous réserve des dispositions particulières au mode de détermination des bénéfices industriels et commerciaux, des bénéfices agricoles et des bénéfices non commerciaux, sont taxés d'office à l'impôt sur le revenu les contribuables qui se sont abstenus de répondre aux demandes d'éclaircissements ou de justifications prévues à l'article L. 16 .
Livre des procédures fiscales
L69
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315055
1981-07-07 00:00:00
2c811f5e69f6facd59cfc175899a928b32237243a1d3acde65e24a96473fab79
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Les dispositions de l'article L. 69 sont applicables en matière de taxes sur le chiffre d'affaires.
Livre des procédures fiscales
L70
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315056
1981-07-01 00:00:00
4a1afea5542d4ace59778f75af53504f0a2ce7ae4ed783535957e13e061e8a64
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Lorsque, dans les trente jours de la réception de la mise en demeure mentionnée au dernier alinéa de l'article L. 16 C , le redevable s'est abstenu de répondre, n'a pas complété sa réponse ou l'a complétée de manière insuffisante, l'administration fiscale peut procéder à la taxation d'office du redevable au titre de la taxe sur certains services numériques mentionnée à l' article L. 453-45 du code des impositions sur les biens et services .
Livre des procédures fiscales
L70 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637390
2024-01-01 00:00:00
eb69d26c5522821d91270420994c332668338bb847aaefc738960ad425843ec0
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En l'absence de réponse ou à défaut de réponse suffisante aux demandes d'informations ou de justifications prévues à l'article L. 23 C dans les délais prévus au même article, la personne est taxée d'office dans les conditions prévues à l'article 755 du code général des impôts. La décision de mettre en œuvre cette taxation d'office 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 la notification prévue àl'article L. 76 .
Livre des procédures fiscales
L71
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027508924
2013-06-07 00:00:00
ec23a7522b6793c03af747dbaf97d1fe016d8f8bbc96a4f2a888194e85fdef35
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-0.03649361431598663, -0.01028539054095745, -0.005125023890286684, -0.03678074851632118 ]
Sont taxées d'office à l'impôt sur le revenu ou à l'impôt sur les sociétés, lorsqu'elles n'ont pas satisfait dans le délai de quatre-vingt-dix jours à la demande de l'administration des impôts les invitant à désigner un représentant en France : 1° Les personnes physiques exerçant des activités en France ou y possédant des biens sans y avoir leur domicile fiscal et les agents de l'Etat désignés au 2 de l'article 4 B du code général des impôts ; 2° Les personnes morales exerçant des activités en France ou y possédant des biens, sans y avoir leur siège social.
Livre des procédures fiscales
L72
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315057
1981-07-01 00:00:00
7dff839e553922bf74030ae6fba662278054795b29faabdde5cc4a1704aeadc8
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0.032672055065631866, 0.023640776053071022, 0.019451837986707687 ]
La taxation d'office prévue à l'article L. 72 est applicable dans les mêmes conditions à l'égard des personnes mentionnées à l'article 983 du code général des impôts en ce qui concerne l'impôt sur la fortune immobilière.
Livre des procédures fiscales
L72 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036428520
2018-01-01 00:00:00
62c8805fc1c9cce00192088e14ed7337af1d839106aa8d8b893e86bd4b5aba90
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Peuvent être évalués d'office : 1° Le bénéfice imposable des contribuables qui perçoivent des revenus provenant d'entreprises industrielles, commerciales ou artisanales, ou des revenus d'exploitations agricoles imposables selon un régime de bénéfice réel, lorsque la déclaration annuelle prévue à l'article 53 A du code général des impôts n'a pas été déposée dans le délai légal ; 1° bis Les résultats imposables selon le régime d'imposition défini à l'article 50-0 du code général des impôts dès lors : a. Qu'un des éléments déclaratifs visé au 3 de l'article précité n'a pas été indiqué ; b. Ou que la différence entre le montant du chiffre d'affaires déclaré et celui du chiffre d'affaires réel est supérieure à 10 % du premier chiffre ; c. Ou que la différence entre le montant des achats figurant sur le registre prévu au même texte et le montant des achats réels est supérieure de 10 % au premier chiffre ; d. Ou qu'il a été constaté des infractions aux interdictions mentionnées à l'article L. 8221-1 du code du travail dans le cadre des articles L. 8271-7 à L. 8271-10 du même code ; 1° ter Le bénéfice imposable des fiducies lorsque la déclaration annuelle prévue à l'article 238 quater M du code général des impôts n'a pas été déposée dans le délai légal par le fiduciaire ; 2° Le bénéfice imposable des contribuables qui perçoivent des revenus non commerciaux ou des revenus assimilés lorsque la déclaration annuelle prévue à l'article 97 du code général des impôts n'a pas été déposée dans le délai légal ; 2° bis Les résultats imposables selon le régime d'imposition défini à l'article 102 ter du code général des impôts dès lors : a. Qu'un des éléments déclaratifs visés au 2 de l'article précité n'a pas été indiqué ; b. Ou que la différence entre le montant des recettes déclarées et celui du montant des recettes réelles est supérieure à 10 % du premier montant ; c. Ou qu'il a été constaté des infractions aux interdictions mentionnées à l'article L. 8221-1 du code du travail dans le cadre des articles L. 8271-7 à L. 8271-10 du même code ; 3° Les revenus fonciers des contribuables qui se sont abstenus de répondre aux demandes de justifications mentionnées au deuxième alinéa de l'article L. 16 . 4° Les gains de cession de valeurs mobilières ou de droits sociaux des contribuables qui se sont abstenus de répondre aux demandes de justifications mentionnées au deuxième alinéa de l'article L. 16. 5° Les plus-values réalisées par les contribuables qui se sont abstenus de répondre aux demandes de justifications mentionnées au deuxième alinéa de l'article L. 16. Les dispositions de l'article L. 68 sont applicables dans les cas d'évaluation d'office prévus aux 1° et 2°.
Livre des procédures fiscales
L73
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025829330
2012-05-07 00:00:00
61856af7ef6ae4f3916d42dfdf09c0cccb3088e7c264b4ff2550ddca1031c6c7
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-0.027078423649072647, 0.004923537373542786, 0.0764307975769043, 0.01071072742342949 ]
Les bases d'imposition sont évaluées d'office lorsque le contrôle fiscal ne peut avoir lieu du fait du contribuable ou de tiers. Ces dispositions s'appliquent en cas d'opposition à la mise en oeuvre du contrôle dans les conditions prévues aux I et II de l'article L. 47 A (1). Ces dispositions s'appliquent également au contrôle du contribuable mentionné au I de l'article L. 16 B lorsque l'administration a constaté dans les conditions prévues au IV bis du même article, dans les locaux occupés par ce contribuable, ou par son représentant en droit ou en fait s'il s'agit d'une personne morale, qu'il est fait obstacle à l'accès aux pièces ou documents sur support informatique, y compris distant, à leur lecture ou à leur saisie.
Livre des procédures fiscales
L74
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048834111
2023-12-31 00:00:00
47fe68c5b678abf316bf12a6ee8552d67ef9ac8da524dd3cc6cf11e5fd91d732
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Les bases ou éléments servant au calcul des impositions d'office et leurs modalités de détermination sont portées à la connaissance du contribuable trente jours au moins avant la mise en recouvrement des impositions. Cette notification est interruptive de prescription. Lorsque le contribuable est taxé d'office en application de l'article L. 69, à l'issue d'un examen contradictoire de sa situation fiscale personnelle, la commission des impôts directs et des taxes sur le chiffre d'affaires peut être saisie dans les conditions prévues à l'article L. 59 . La prescription des sanctions fiscales autres que celles prévues au troisième alinéa de l'article L. 188 est interrompue par l'information notifiée au contribuable qu'elles pourront être éventuellement appliquées. Les dispositions du présent article ne sont pas applicables dans les cas prévus au deuxième alinéa de l'article L. 67 .
Livre des procédures fiscales
L76
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033817294
2017-09-01 00:00:00
a91eba70d7e3dac7ba135ab52687e4eddf415a4e49839d792188a0494d95425b
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Le contribuable qui a fait l'objet d'une imposition d'office conserve le droit de présenter une réclamation conformément à l'article L. 190 .
Livre des procédures fiscales
L76 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315061
1981-07-01 00:00:00
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-0.036278944462537766, -0.03503018245100975, 0.046355023980140686, 0.021385064348578453 ]
1. Lorsque les agents des impôts sont informés pour un contribuable de la situation de fait mentionnée à l'article 1649 quater-0 B bis du code général des impôts, ils peuvent modifier la base d'imposition sur le fondement des présomptions établies par cet article. 2. La décision de faire application du 1 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 la proposition prévue au premier alinéa de l'article L. 57 ou la notification prévue à l'article L. 76 .
Livre des procédures fiscales
L76 AA
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022177788
2010-05-01 00:00:00
e0aefbba44be9bbb653e3ab9f3ff745d1a8017c93db062b1197dab62cf503277
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L'administration est tenue d'informer le contribuable de la teneur et de l'origine des renseignements et documents obtenus de tiers sur lesquels elle s'est fondée pour établir l'imposition faisant l'objet de la proposition prévue au premier alinéa de l'article L. 57 ou de la notification prévue à l'article L. 76 . Elle communique, avant la mise en recouvrement, une copie des documents susmentionnés au contribuable qui en fait la demande.
Livre des procédures fiscales
L76 B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315750
2005-12-08 00:00:00
94ddd0916d0060bad0623126c66d251df624171d0770bfc07673e6e5351a2880
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-0.0073897019028663635, -0.02348221279680729, 0.005138794891536236, 0.0022525875829160213, 0.0709238052368164 ]
L'administration est tenue d'informer le contribuable de la teneur et de l'origine des informations contenues dans les pièces et documents saisis ou leur reproduction, mentionnés au I de l'article L. 16 B et qui n'ont pu lui être restitués dans les conditions prévues au deuxième alinéa du VI du même article, sur lesquelles elle s'est fondée pour établir l'imposition faisant l'objet de la proposition prévue au premier alinéa de l'article L. 57 ou de la notification prévue à l'article L. 76 . Le contribuable peut à tout moment obtenir la restitution de ces pièces et documents.
Livre des procédures fiscales
L76 C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000020058489
2009-01-01 00:00:00
16543609dcc50d82e6e0bf193167eaa951375fb4ca134e6e8d3ad198cf479fd3
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En cas de vérification simultanée des taxes sur le chiffre d'affaires et taxes assimilées, de l'impôt sur le revenu ou de l'impôt sur les sociétés, le supplément de taxes sur le chiffre d'affaires et taxes assimilées afférent à un exercice donné est déduit, pour l'assiette de l'impôt sur le revenu ou de l'impôt sur les sociétés, des résultats du même exercice, sauf demande expresse des contribuables, formulée dans le délai qui leur est imparti pour répondre à la proposition de rectification. Dans ce dernier cas, la prescription est réputée interrompue, au sens des articles L. 76 et L. 189 , à hauteur des bases de l'impôt sur le revenu ou de l'impôt sur les sociétés notifiées avant déduction du supplément de taxes sur le chiffre d'affaires et taxes assimilées. Toutefois, lorsque la taxe sur la valeur ajoutée rappelée est afférente à une opération au titre de laquelle la taxe due peut être totalement ou partiellement déduite par le redevable lui-même, les dispositions prévues au premier alinéa ne s'appliquent pas au montant de la taxe déductible. Les entreprises soumises à l'impôt sur les sociétés peuvent, dans la mesure où le bénéfice correspondant aux rectifications effectuées est considéré comme distribué, par application des articles 109 et suivants du code général des impôts, à des associés ou actionnaires dont le domicile ou le siège est situé en France, demander que l'impôt sur le revenu supplémentaire dû par les bénéficiaires en raison de cette distribution soit établi sur le montant du rehaussement soumis à l'impôt sur les sociétés diminué du montant de ce dernier impôt. Lorsque les associés ou actionnaires sont domiciliés ou ont leur siège hors de France, la retenue à la source sur le revenu des capitaux mobiliers due en raison de cette distribution par application des dispositions du 2 de l'article 119 bis du code précité, est, à la demande des entreprises, établie sur le montant de la rectification soumis à l'impôt sur les sociétés, diminué du montant de ce dernier impôt. En outre, le montant de cette retenue à la source constitue un crédit d'impôt déductible de l'impôt sur le revenu dû par les bénéficiaires. Les demandes que les contribuables peuvent présenter au titre des troisième et quatrième alinéas doivent être faites au plus tard dans le délai de trente jours consécutif à la réception de la réponse aux observations prévue à l'article L. 57 ou, à défaut, d'un document spécifique les invitant à formuler lesdites demandes. L'imputation prévue aux troisième et quatrième alinéas est soumise à la condition que les associés ou actionnaires reversent dans la caisse sociale les sommes nécessaires au paiement des taxes sur le chiffre d'affaires et des taxes assimilées, de l'impôt sur les sociétés et de la retenue à la source sur les revenus de capitaux mobiliers se rapportant aux sommes qui leur ont été distribuées. En cas de contrôle d'un membre d'un assujetti unique constitué en application de l'article 256 C du code général des impôts, le premier alinéa du présent article s'applique à ce membre.
Livre des procédures fiscales
L77
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042914728
2022-01-01 00:00:00
ef544de60b2b2ffc61606b10a773b0c20149b13c8d10fe31ac5f6e04d2ea5454
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-0.03382791206240654, 0.009820372797548771, -0.0017132468055933714, -0.004844415932893753 ]
Les dispositions de l'article L. 77 sont applicables, dans les mêmes conditions, en cas de vérifications séparées des taxes sur le chiffre d'affaires et taxes assimilées et de l'impôt sur le revenu ou de l'impôt sur les sociétés. Toutefois, l'imputation prévue en ce qui concerne les taxes sur le chiffre d'affaires et taxes assimilées n'est effectuée que si la vérification des bases de ces taxes est achevée avant celle des bases des deux autres impôts.
Livre des procédures fiscales
L79
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000020051560
2009-01-01 00:00:00
145470eea244880c32096b912de909a44129a2f12e25acfbe960409f6283899e
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L'administration peut effectuer toutes les compensations entre l'impôt sur le revenu, l'impôt sur les sociétés, la contribution prévue à l'article 234 nonies code général des impôts, la taxe d'apprentissage, la taxe sur les salaires, la cotisation perçue au titre de la participation des employeurs à l'effort de construction, établis au titre d'une même année. Des compensations peuvent être pratiquées dans les mêmes conditions en ce qui concerne les droits d'enregistrement, la taxe de publicité foncière exigible sur les actes qui donnent lieu à la formalité fusionnée en application de l'article 647 du code général des impôts et les droits de timbre, perçus au profit de l'Etat. Les compensations de droits sont opérées dans les mêmes conditions au profit du contribuable qui a fait l'objet d'une rectification lorsqu'il démontre qu'une taxation excessive a été établie à son détriment ou lorsque la rectification fait apparaître une double imposition.
Livre des procédures fiscales
L80
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315075
2005-01-01 00:00:00
3154b4cac9bae286ddeb8af72378dec03b7edc112234c4963bc2f1e82edb0b00
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Tout montant déclaré et acquitté auprès de l'administration des douanes et droits indirects au titre de la taxe sur la valeur ajoutée à laquelle est soumise une importation et qui n'a pas été déduit par le redevable fait l'objet d'une compensation avec les montants qui auraient dû être déclarés en application de l'article 287 du code général des impôts et relevant de l'une des catégories suivantes : 1° Tout supplément de taxe sur la valeur ajoutée à laquelle est soumise cette importation, sauf lorsque l'importation intervient dans le cadre d'une vente à distance de biens importés ; 2° Tout supplément de taxe sur la valeur ajoutée à laquelle est soumise une vente à distance de biens importés, lorsque l'importation intervient dans le cadre de cette vente à distance. Le présent article est applicable y compris lorsque le redevable de la taxe sur la valeur ajoutée à laquelle est soumise l'importation n'est pas la personne pour le compte de laquelle a été déclarée et acquittée la taxe sur la valeur ajoutée auprès de l'administration des douanes et droits indirects. Dans ce cas, cette autre personne est réputée avoir acquitté la taxe au nom et pour le compte du redevable.
Livre des procédures fiscales
L80-0 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048801626
2023-12-31 00:00:00
e4a2fa5531772acd05cd8538ec85e9ba06ac174d0ed04e6794751a6bf25d75c7
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Il ne sera procédé à aucun rehaussement d'impositions antérieures si la cause du rehaussement poursuivi par l'administration est un différend sur l'interprétation par le redevable de bonne foi du texte fiscal et s'il est démontré que l'interprétation sur laquelle est fondée la première décision a été, à l'époque, formellement admise par l'administration. Il en est de même lorsque, dans le cadre d'un examen ou d'une vérification de comptabilité ou d'un examen contradictoire de la situation fiscale personnelle, et dès lors qu'elle a pu se prononcer en toute connaissance de cause, l'administration a pris position sur les points du contrôle, y compris tacitement par une absence de rectification. (1) (2) Lorsque le redevable a appliqué un texte fiscal selon l'interprétation que l'administration avait fait connaître par ses instructions ou circulaires publiées et qu'elle n'avait pas rapportée à la date des opérations en cause, elle ne peut poursuivre aucun rehaussement en soutenant une interprétation différente. Sont également opposables à l'administration, dans les mêmes conditions, les instructions ou circulaires publiées relatives au recouvrement de l'impôt et aux pénalités fiscales.
Livre des procédures fiscales
L80 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037312533
2018-08-12 00:00:00
248fa02300a1816eb5a9dd92098390bc7f961a23c795c86d56090b0f237e7316
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La garantie prévue au premier alinéa de l'article L. 80 A est applicable : 1° Lorsque l'administration a formellement pris position sur l'appréciation d'une situation de fait au regard d'un texte fiscal ; elle se prononce dans un délai de trois mois lorsqu'elle est saisie d'une demande écrite, précise et complète par un redevable de bonne foi. Un décret en Conseil d'Etat précise les modalités d'application du présent 1°, notamment le contenu, le lieu ainsi que les modalités de dépôt de cette demande ; 2° Lorsque l'administration n'a pas répondu dans un délai de trois mois à un redevable de bonne foi qui : a. Disposition devenue sans objet ; b. a notifié à l'administration sa volonté de bénéficier des dispositions des articles 39 AB , 39 quinquies D , 39 quinquies DA ou des articles 39 quinquies E , 39 quinquies F , 39 quinquies FA , 39 quinquies FC , 44 sexies , 44 octies A , 44 quindecies A , 44 sexdecies ou 44 septdecies du code général des impôts. La notification doit être préalable à l'opération en cause et effectuée à partir d'une présentation écrite précise et complète de la situation de fait. Un décret en Conseil d'Etat précise les conditions d'application du présent 2°, notamment le contenu, le lieu de dépôt ainsi que les modalités selon lesquelles l'administration accuse réception de ces notifications ; 3° Lorsque l'administration n'a pas répondu de manière motivée dans un délai de trois mois à un redevable de bonne foi qui a demandé, au moins six mois avant la date limite de dépôt de la déclaration spéciale, à partir d'une présentation écrite, précise et complète de la situation de fait, si son projet de recherche est éligible au bénéfice des dispositions des articles 244 quater B et 244 quater B bis du code général des impôts, au titre des dépenses mentionnées respectivement au II de l'article 244 quater B ou au I de l'article 244 quater B bis du même code. Lorsque le projet de recherche est pluriannuel, cette demande doit être effectuée au moins six mois avant la date limite de dépôt de la première déclaration spéciale relative à ce projet. Pour l'examen des demandes mentionnées au premier alinéa, l'administration des impôts sollicite l'avis des services relevant du ministre chargé de la recherche lorsque l'appréciation du caractère scientifique et technique du projet de recherche présenté par l'entreprise le nécessite. L'avis est notifié au contribuable et à l'administration des impôts. Lorsqu'il est favorable, celle-ci ne peut rejeter la demande du contribuable que pour un motif tiré de ce qu'une autre des conditions mentionnées à l'article 244 quater B ou à l'article 244 quater B bis du code général des impôts n'est pas remplie. Les personnes consultées en application du deuxième alinéa sont tenues au secret professionnel dans les conditions prévues à l'article L. 103 . Un décret en Conseil d'Etat précise les conditions d'application du présent 3° ; 3° bis Lorsque les services relevant du ministre chargé de la recherche n'ont pas répondu dans un délai de trois mois à un redevable de bonne foi qui leur a demandé, au moins six mois avant la date limite de dépôt de la déclaration spéciale, à partir d'une présentation écrite, précise et complète de la situation de fait, si son projet de recherche présente un caractère scientifique et technique le rendant éligible au bénéfice des dispositions de l'article 244 quater B du code général des impôts, au titre des dépenses mentionnées aux a à j du II du même article ou des dépenses mentionnées au I de l'article 244 quater B bis du même code. Lorsque le projet de recherche est pluriannuel, cette demande doit être effectuée au moins six mois avant la date limite de dépôt de la première déclaration spéciale relative à ce projet. La prise de position des services relevant du ministre chargé de la recherche est notifiée au contribuable et à l'administration des impôts. Cette réponse doit être motivée. Les personnes consultées en application du premier alinéa sont tenues au secret professionnel dans les conditions prévues à l'article L. 103. Un décret en Conseil d'Etat précise les conditions d'application du présent 3° bis ; 4° Lorsque l'administration n'a pas répondu de manière motivée dans un délai de trois mois à un contribuable de bonne foi qui a demandé, à partir d'une présentation écrite précise et complète de la situation de fait, si son entreprise constitue une jeune entreprise innovante au sens de l'article 44 sexies-0 A du code général des impôts. Un décret en Conseil d'Etat précise les modalités d'application du présent 4° concernant les documents et informations qui doivent être fournis ; 5° (périmé) ; 6° Lorsque l'administration n'a pas répondu dans un délai de trois mois à un contribuable de bonne foi qui a demandé, à partir d'une présentation écrite précise et complète de la situation de fait, l'assurance qu'il ne dispose pas en France d'un établissement stable ou d'une base fixe au sens de la convention fiscale liant la France à l'État dans lequel ce contribuable est résident. Un décret en Conseil d'État précise les modalités d'application du présent 6° ; 7° Lorsque l'administration a conclu un accord préalable portant sur la méthode de détermination des prix mentionnés au 2° de l'article L. 13 B, soit avec l'autorité compétente désignée par une convention fiscale bilatérale destinée à éliminer les doubles impositions, soit avec le contribuable ; 8° Lorsque l'administration n'a pas répondu dans un délai de trois mois à un contribuable de bonne foi qui a demandé, à partir d'une présentation écrite, précise et complète de la situation de fait, si les revenus de son activité professionnelle, lorsqu'elle est soumise à l'impôt sur le revenu, relèvent de la catégorie des bénéfices industriels et commerciaux au sens de l'article 34 du code général des impôts ou des bénéfices des professions libérales et des charges et offices dont les titulaires n'ont pas la qualité de commerçants mentionnés à l'article 92 du même code, ou, s'agissant d'une société civile, si les résultats de son activité professionnelle sont soumis à l'impôt sur le revenu ou à l'impôt sur les sociétés. Un décret en Conseil d'Etat précise les conditions d'application du présent 8° ; 9° Lorsque l'administration n'a pas répondu dans un délai de six mois à un contribuable de bonne foi qui a demandé, préalablement à la réalisation d'une opération de fusion, de scission ou d'apport partiel d'actif, à partir d'une présentation écrite, précise et complète de cette opération, la confirmation que le III de l'article 210-0 A du code général des impôts ne lui était pas applicable. Un décret en Conseil d'Etat précise les modalités d'application du présent 9° ; 9° bis Lorsque l'administration n'a pas répondu dans un délai de six mois à un contribuable de bonne foi qui a demandé à l'administration centrale, préalablement à la réalisation d'une opération et à partir d'une présentation écrite, précise et complète de cette opération, la confirmation que l'article 205 A du code général des impôts ne lui était pas applicable ; 10° Lorsque, dans le cadre d'un examen ou d'une vérification de comptabilité et sur demande écrite du contribuable présentée conformément au 1° du présent article, avant envoi de toute proposition de rectification, l'administration a formellement pris position sur un point qu'elle a examiné au cours du contrôle ; 11° En matière de contributions indirectes, lorsque, dans le cadre d'un contrôle ou d'une enquête effectués par l'administration et sur demande écrite du redevable présentée conformément au 1°, avant la notification de l'information ou de la proposition de taxation mentionnées à l'article L. 80 M, l'administration a formellement pris position sur un point qu'elle a examiné au cours du contrôle ou de l'enquête ; 12° En matière de contributions indirectes, lorsque, dans le cadre d'un contrôle ou d'une enquête et dès lors qu'elle a pu se prononcer en toute connaissance de cause, l'administration a pris position sur les points examinés lors du contrôle ou de l'enquête, lesquels sont communiqués au contribuable selon les modalités fixées à l'article L. 80 M ; 13° Lorsque l'administration n'a pas répondu de manière motivée dans un délai de trois mois à un redevable de bonne foi qui lui a demandé, avant le dépôt de l'autorisation mentionnée au 1° du I de l'article 1635 quater F du code général des impôts et pour un projet supérieur à 50 000 mètres carrés de surface taxable, à partir d'une présentation écrite, précise et complète de la situation de fait, de prendre formellement position sur sa situation au regard des dispositions relatives à la taxe d'aménagement des articles 1635 quater A et suivants du même code. Un décret en Conseil d'Etat précise les modalités d'application du présent 13°.
Livre des procédures fiscales
L80 B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048846776
2024-07-01 00:00:00
308352f6b22fffe1972cab2f9c3236ee4dbb7e15db3ac41530bb37f3781b96b1
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-0.06181887537240982, -0.06689963489770889, 0.07607993483543396 ]
L'amende fiscale prévue à l'article 1740 A du code général des impôts n'est pas applicable lorsque l'administration n'a pas répondu dans un délai de six mois à un organisme qui a demandé, dans les mêmes conditions que celles prévues à l'avant-dernier alinéa du 2° de l'article L. 80 B , s'il relève de l'une des catégories mentionnées aux articles 200 et 238 bis du code général des impôts. Un décret en Conseil d'Etat précise les conditions d'application du présent article.
Livre des procédures fiscales
L80 C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315087
2006-01-01 00:00:00
6ad7a9cd0cabbcae0fe3404ca9863afe41e45476976b3b7a1e67068ef2a09c54
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-0.06220373138785362, -0.05271875485777855, -0.009247480891644955 ]
La juridiction saisie peut, lorsqu'une erreur non substantielle a été commise dans la procédure d'imposition, prononcer, sur ce seul motif, la décharge des majorations et amendes, à l'exclusion des droits dus en principal et des intérêts de retard. Elle prononce la décharge de l'ensemble lorsque l'erreur a eu pour effet de porter atteinte aux droits de la défense ou lorsqu'elle est de celles pour lesquelles la nullité est expressément prévue par la loi ou par les engagements internationaux conclus par la France.
Livre des procédures fiscales
L80 CA
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315091
1991-06-24 00:00:00
c83291ca2094ed865e3d55594506413b7429ed01b895602e9b4f28dce1c9ab18
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Lorsque l'administration a pris formellement position à la suite d'une demande écrite, précise et complète déposée au titre des 1° à 6° ou du 8° de l'article L. 80 B ou de l'article L. 80 C par un redevable de bonne foi, ce dernier peut saisir l'administration, dans un délai de deux mois, pour solliciter un second examen de cette demande, à la condition qu'il n'invoque pas d'éléments nouveaux. Ce second examen est également ouvert aux redevables de bonne foi ayant déposé une demande au titre de l'article L. 18 en l'absence d'accord avec l'administration sur une valeur. Lorsqu'elle est saisie d'une demande de second examen, auquel elle procède de manière collégiale, l'administration répond selon les mêmes règles et délais que ceux applicables à la demande initiale, décomptés à partir de la nouvelle saisine. A sa demande, le contribuable ou son représentant est entendu par le collège. Un décret en Conseil d'Etat précise les conditions d'application du présent article.
Livre des procédures fiscales
L80 CB
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000020052233
2009-01-01 00:00:00
e3f2a84304fd996123119c5230a63c26d3d45f7badaa1948bed6f8729ac64116
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Les décisions mettant à la charge des contribuables des sanctions fiscales sont motivées au sens des articles L. 211-2 à L. 211-7 du code des relations entre le public et l'administration, quand un document ou une décision adressés au plus tard lors de la notification du titre exécutoire ou de son extrait en a porté la motivation à la connaissance du contribuable. Les sanctions fiscales ne peuvent être prononcées avant l'expiration d'un délai de trente jours à compter de la notification du document par lequel l'administration a fait connaître au contribuable ou redevable concerné la sanction qu'elle se propose d'appliquer, les motifs de celle-ci et la possibilité dont dispose l'intéressé de présenter dans ce délai ses observations (1).
Livre des procédures fiscales
L80 D
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037095002
2018-06-23 00:00:00
9fce1150b749e365e473eaebe9c5470f7d8d7a9bad14d124abcc23b4512111bc
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La décision d'appliquer les majorations et amendes prévues aux articles 1729 , 1732, 1735 ter et 1740 A bis du code général des impôts est prise par un agent de catégorie A détenant au moins un grade fixé par décret qui vise à cet effet le document comportant la motivation des pénalités.
Livre des procédures fiscales
L80 E
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037526375
2018-10-25 00:00:00
ed5134b031b3c2a80ba95ad3f7d4dc228221cbc9da1e6bf5410e9c6ba0f1548b
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Pour rechercher les manquements aux règles de facturation auxquelles sont soumis les assujettis à la taxe sur la valeur ajoutée en application du code général des impôts ainsi qu'aux dispositions adoptées par les Etats membres pour l'application des articles 217 à 248 de la directive 2006/112/CE du Conseil, du 28 novembre 2006, les agents des impôts ayant au moins le grade de contrôleur peuvent se faire présenter les factures, la comptabilité matière ainsi que les livres, les registres et les documents professionnels pouvant se rapporter à des opérations ayant donné ou devant donner lieu à facturation et procéder à la constatation matérielle des éléments physiques de l'exploitation. Ils peuvent également, lorsque l'authenticité de l'origine, l'intégrité du contenu et la lisibilité des factures sont assurées par les contrôles prévus au 1° du VII de l'article 289 du code général des impôts, accéder à l'ensemble des informations, documents, données, traitements informatiques ou systèmes d'information constitutifs de ces contrôles et à la documentation décrivant leurs modalités de réalisation. Aux fins des deux premiers alinéas, ils peuvent avoir accès de 8 heures à 20 heures et durant les heures d'activité professionnelle de l'assujetti aux locaux à usage professionnel, à l'exclusion des parties de ces locaux affectées au domicile privé, ainsi qu'aux terrains et aux entrepôts. Ils ont également accès aux moyens de transport à usage professionnel et à leur chargement. Les agents de l'administration peuvent obtenir ou prendre copie, par tout moyen et sur tout support, des pièces se rapportant aux opérations ayant donné ou devant donner lieu à facturation. Si les contrôles prévus au 1° du VII du même article 289 sont effectués sous forme électronique, les assujettis 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. Ils peuvent recueillir sur place ou sur convocation des renseignements et justifications. Ces auditions donnent lieu à l'établissement de comptes rendus d'audition. L'enquête définie au présent article ne relève pas des procédures de contrôle de l'impôt prévues aux articles L. 10 à L. 47 A. En outre, chaque intervention fait l'objet d'un procès-verbal relatant les opérations effectuées.
Livre des procédures fiscales
L80 F
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026949916
2013-01-01 00:00:00
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Les agents de l'administration peuvent intervenir de manière inopinée dans les locaux professionnels des entreprises émettrices et réceptrices des factures et, s'il y a lieu, dans les locaux professionnels des prestataires de services de télétransmission des factures pour contrôler la conformité du fonctionnement du système de télétransmission des factures et de la procédure de signature électronique avancée aux conditions fixées par décret. Lors de l'intervention mentionnée au premier alinéa, l'administration remet au contribuable, ou à son représentant, un avis d'intervention précisant les opérations techniques envisagées sur le système de télétransmission des factures ou de procédure de signature électronique. En cas d'impossibilité de procéder aux contrôles mentionnés au premier alinéa ou de manquement aux conditions fixées par décret, les agents de l'administration en dressent procès-verbal. Dans les trente jours à compter de la notification de ce procès-verbal, le contribuable peut formuler ses observations, apporter des justifications ou procéder à la régularisation des conditions de fonctionnement du système. A l'expiration de ce délai et en l'absence de justification ou de régularisation, les factures électroniques ne sont plus considérées comme documents tenant lieu de factures d'origine. L'intervention, opérée par des agents de l'administration ou sous leur contrôle conformément au premier alinéa, ne relève pas des procédures de contrôle de l'impôt régies par les articles L. 10 à L. 54 A . Les procès-verbaux établis en application du présent article ne sont opposables au contribuable qu'au regard de la conformité du système de télétransmission des factures et de la procédure de signature électronique aux conditions fixées par décret.
Livre des procédures fiscales
L80 FA
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026893014
2013-01-01 00:00:00
91685a9e320099ce0692153a5ba477f533cbc4a0247b1a75defd0e24be4168ca
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Lors de la première intervention ou convocation au titre du droit d'enquête prévu à l'article L. 80 F , l'administration remet un avis d'enquête. Lorsque la première intervention se déroule en l'absence de l'assujetti ou, lorsque l'assujetti est une personne morale, de son représentant, l'avis d'enquête est remis à la personne recevant les enquêteurs. Lorsque la première intervention se déroule en l'absence de l'assujetti ou, lorsque l'assujetti est une personne morale, de son représentant, un procès-verbal est établi sur-le-champ. Il est signé par les agents de l'administration et par la personne qui a assisté au déroulement de l'intervention. En cas de refus de signer, mention en est faite au procès-verbal. Une copie de celui-ci est remise à cette personne. Une autre copie est transmise à l'assujetti ou, lorsque l'assujetti est une personne morale, à son représentant.
Livre des procédures fiscales
L80 G
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315106
1993-08-18 00:00:00
5a491941b173734462b3a83270ce33c6138b056cfd5ee2f7643982dac8785ac7
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A l'issue de l'enquête prévue à l'article L. 80 F, les agents de l'administration établissent un procès-verbal consignant les manquements constatés ou l'absence de tels manquements. La liste des documents dont une copie a été délivrée lui est annexée s'il y a lieu. Le procès-verbal est établi dans les trente jours qui suivent la dernière intervention sur place ou la dernière convocation. Il est signé par les agents de l'administration ainsi que par l'assujetti ou son représentant, qui peut faire valoir ses observations dans un délai de trente jours. Celles-ci sont portées ou annexées au procès-verbal. En cas de refus de signer, mention en est faite au procès-verbal. Une copie de celui-ci est remise à l'intéressé. Les constatations du procès-verbal ne peuvent être opposées à cet assujetti ainsi qu'aux tiers concernés par la facturation que dans le cadre des procédures de contrôle mentionnées à l'article L. 47 au regard des impositions de toute nature et de la procédure d'enquête prévue à l'article L. 80 F. Elles peuvent être invoquées lorsqu'est demandée la mise en oeuvre des procédures de visite et de saisie mentionnées aux articles L. 16 B et L. 38 . La mise en oeuvre du droit d'enquête ne peut donner lieu à l'application d'amendes hormis celles prévues aux 1,2 et 3 du I et au II de l'article 1737 et à l'article 1788 B du code général des impôts.
Livre des procédures fiscales
L80 H
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000020639441
2009-05-14 00:00:00
501c0f7ea4a182689679612bc83445caa7b582367748dfd50e7b0b61787d3bf8
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Les agents des douanes, ayant au moins le grade de contrôleur, peuvent disposer du droit d'enquête prévu aux articles L. 80 F à L. 80 H pour rechercher les manquements à l'application des règles de facturation afférentes aux acquisitions et livraisons, entrant dans le champ d'application de la taxe sur la valeur ajoutée, effectuées avec des Etats membres de l'Union européenne. Ils peuvent également disposer de ce droit d'enquête afin d'effectuer les recherches requises pour l'octroi et le renouvellement de l'agrément prévu à l'article 262-0 bis du code général des impôts.
Livre des procédures fiscales
L80 I
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033816987
2018-01-01 00:00:00
0143f6fa742ddfbcc7cdf6346bd936c4575886b7d90691c6b506f14a0f5ad722
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-0.03440292924642563, -0.019513005390763283, -0.042165305465459824, 0.051901090890169144, 0.0993489921092987 ]
Pour prévenir les manquements aux règles de facturation visées à l'article L. 80 I, les agents des douanes peuvent, dans le cadre des dispositions des articles 60 à 60-10 et 61 du code des douanes, procéder au contrôle des moyens de transport à usage professionnel et de leur chargement et se faire présenter les documents professionnels de toute nature en la possession du conducteur. Ils peuvent prendre copie de ces documents et les communiquer aux services compétents de la direction générale des finances publiques. Ils peuvent se faire assister lors de ces contrôles par des agents de la direction générale des finances publiques.
Livre des procédures fiscales
L80 J
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047861437
2023-07-20 00:00:00
fe7434bb92ebb5a11512e546ae6d91f969dc651375b9a1eecfae53df5151b7ae
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Pour rechercher les manquements aux obligations et formalités auxquelles sont soumises les personnes autorisées à ouvrir un régime mentionné au 2° du I de l'article 277 A du code général des impôts, les agents des impôts ou des douanes ayant au moins le grade de contrôleur peuvent, dans les conditions et selon les modalités prévues aux articles L. 80 F et L. 80 G , se faire présenter les registres et les factures, ainsi que tous les documents pouvant se rapporter aux biens placés ou destinés à être placés dans un tel régime et aux opérations et prestations afférentes à ces biens. Ils peuvent également procéder à la constatation matérielle des éléments physiques de l'exploitation. Lorsque les registres sont tenus au moyen de systèmes informatisés, l'intervention porte sur l'ensemble des informations, données et traitements informatiques qui concourent directement ou indirectement à leur élaboration et à celle des déclarations rendues obligatoires en cas de cessation du régime prévu au II de l'article 277 A du code général des impôts ainsi que sur la documentation relative aux analyses, à la programmation et à l'exécution des traitements. Les agents des impôts et des douanes peuvent procéder à cette intervention selon les modalités prévues au II de l'article L. 47 A.
Livre des procédures fiscales
L80 K
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000021948756
2011-01-01 00:00:00
3fa6abc8d85602b7e3fd38531a02cae96a888c0a14caad4f26addb851bddb590
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A l'issue des opérations de contrôle, les agents de l'administration établissent un procès-verbal consignant les constatations opérées dans les conditions et délais fixés à l'article L. 80 H . L'interdiction d'accès aux lieux cités à l'article L. 80 F , l'opposition à la présentation ou à l'examen des documents dont la tenue ou la conservation est obligatoire et aux constatations matérielles et à la mise en oeuvre du contrôle dans les conditions prévues au II de l'article L. 47 A ainsi que l'absence de respect des obligations comptables visées au III de l'article 277 A du code général des impôts entraînent le retrait de l'autorisation prévue au 2° du I de l'article 277 A du même code. Ce retrait est notifié à l'intéressé à l'issue du délai de trente jours prévu à l'article L. 80 H. Les conséquences de ce retrait d'autorisation sont opposées à l'intéressé et aux personnes visées au 2 du II de l'article 277 A du code général des impôts, au regard d'impositions de toute nature, dans le cadre des procédures de rectification mentionnées aux articles L. 55 et suivants , sauf pour l'application de l'amende prévue au b du 1, au b du 2 et au 3 de l'article 1788 A du code général des impôts.
Livre des procédures fiscales
L80 L
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022177798
2010-05-01 00:00:00
41b681ccda3bf29344fb26ee342bb29099ebeefa12429337816b102c19cf1e3b
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I. – 1. En matière de contributions indirectes et de réglementations assimilées, toute constatation susceptible de conduire à une taxation donne lieu à un échange contradictoire entre le contribuable et l'administration. Le contribuable est informé des motifs et du montant de la taxation encourue par tout agent de l'administration. Il est invité à faire connaître ses observations. Lorsque l'échange contradictoire a lieu oralement, le contribuable est informé qu'il peut demander à bénéficier d'une communication écrite dans les conditions prévues au 2. La date, l'heure et le contenu de la communication orale mentionnée à l'alinéa précédent sont consignés par l'administration. Cet enregistrement atteste, sauf preuve contraire, que l'administration a permis au contribuable concerné de faire connaître ses observations. 2. Si le contribuable demande à bénéficier d'une communication écrite, l'administration lui adresse par lettre recommandée avec demande d'avis de réception une proposition de taxation qui doit être motivée de manière à lui permettre de formuler ses observations ou de faire connaître son acceptation. Le contribuable dispose d'un délai de trente jours à compter de la réception de la proposition de taxation pour formuler ses observations ou faire connaître son acceptation. A la suite des observations du contribuable ou, en cas de silence de ce dernier, à l'issue du délai de trente jours prévu à l'alinéa précédent, l'administration prend sa décision. Lorsque l'administration rejette les observations du contribuable, sa réponse doit être motivée. I bis. – Sont expressément mentionnés, selon le cas, lors de l'information orale ou sur la proposition de taxation écrite, les points qui, ayant fait l'objet d'un examen par l'administration dans les conditions prévues aux 11° et 12° de l'article L. 80 B, ne comportent ni erreur, ni inexactitude, ni omission, ni insuffisance dans le calcul des droits et taxes exigibles. II. – En cas de contrôle à la circulation, le contribuable ne peut bénéficier de la procédure écrite prévue au 2 du I qu'après avoir garanti le montant de la taxation encourue.
Livre des procédures fiscales
L80 M
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037312911
2018-08-12 00:00:00
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I. – Pour rechercher et constater les infractions prévues au code général des impôts en matière de tabac et les infractions aux articles L. 3512-23 à L. 3512-25 du code de la santé publique et à leurs dispositions d'application, les agents de l'administration des douanes des catégories A et B ont accès aux informations contenues dans les traitements prévus à l'article L. 3512-24 du même code. Les frais occasionnés par l'accès à ces traitements sont à la charge des personnes responsables de ces traitements se livrant aux activités mentionnées à l'article L. 3512-24 du code de la santé publique. En cas de constatation d'une infraction, le résultat de la consultation mentionnée au deuxième alinéa est indiqué sur tout document, quel qu'en soit le support, annexé au procès-verbal constatant l'infraction. II. – Un décret en Conseil d'Etat, pris après avis de la Commission nationale de l'informatique et des libertés, fixe les modalités d'accès aux données mentionnées au I par les agents de l'administration des douanes mentionnés au même I.
Livre des procédures fiscales
L80 N
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037526553
2018-10-25 00:00:00
355706532d9afd504450faa48cf972a0bfdb0569be7e44d7857c8fcea6fb05b4
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Les agents de l'administration fiscale ayant au moins le grade de contrôleur peuvent intervenir de manière inopinée dans les locaux professionnels d'une personne assujettie à la taxe sur la valeur ajoutée, à l'exclusion des parties de ces locaux affectées au domicile privé, pour vérifier la détention par cette personne de l'attestation ou du certificat prévu au 3° bis du I de l'article 286 du code général des impôts pour chacun des logiciels ou systèmes de caisse qu'elle détient. A cette fin, ils peuvent intervenir entre huit heures et vingt heures ou, en dehors de ces heures, durant les heures d'activité professionnelle de l'assujetti. Au début de leur intervention, les agents de l'administration remettent à l'assujetti ou à son représentant un avis d'intervention. A l'issue de leur intervention, ils établissent un procès-verbal consignant les références du ou des logiciels ou systèmes de caisse détenus par l'assujetti ainsi que les éventuels manquements à l'obligation prévue au 3° bis du I de l'article 286 du code général des impôts. Le procès-verbal est signé par les agents de l'administration ainsi que par l'assujetti ou son représentant. En cas de refus de signer, mention en est faite au procès-verbal. Une copie de celui-ci est remise à l'intéressé. Lorsque les agents de l'administration constatent un manquement à l'obligation prévue au 3° bis du I du même article 286 et appliquent l'amende prévue à l'article 1770 duodecies du même code, le procès-verbal mentionne les dispositions du deuxième alinéa du même article 1770 duodecies et informe l'assujetti qu'il dispose d'un délai de trente jours pour formuler ses observations et, le cas échéant, fournir l'attestation ou le certificat prévus au 3° bis du I de l'article 286 dudit code. Les observations de l'assujetti sont annexées au procès-verbal. Si l'intéressé apporte les justificatifs demandés dans le délai imparti, l'amende n'est pas appliquée. Dans le cas où l'assujetti ou son représentant refuse l'intervention des agents de l'administration, ceux-ci en dressent procès-verbal et font application de l'amende prévue à l'article 1770 duodecies du même code. L'intervention des agents de l'administration sur le fondement du présent article ne relève pas des procédures de contrôle de l'impôt régies par les articles L. 10 à L. 54 A du présent livre.
Livre des procédures fiscales
L80 O
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036432343
2018-01-01 00:00:00
e3d53c908f63869af2ed6cc13fb2338cdef289dd8d78c444e15ea751dc04d50f
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I.-Lorsqu'ils constatent qu'un assujetti à la taxe sur la valeur ajoutée non établi dans l'Union européenne et fournissant des services par voie électronique, au sens du 12° de l'article 259 B du code général des impôts , par l'intermédiaire d'une interface en ligne, au sens du m 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), ne déclare pas la taxe sur la valeur ajoutée due en France, en violation du 1 du I de l'article 259 D du code général des impôts et, de manière répétée, ne s'en acquitte pas, des agents habilités de l'administration fiscale ayant au moins le grade d'inspecteur des finances publiques adressent à l'auteur de ces manquements une demande motivée de se conformer à ses obligations dans un délai de trente jours. A défaut de réponse ou de mise en conformité à l'expiration de ce délai, ces agents adressent à l'auteur des manquements une mise en demeure de se conformer à ses obligations dans un délai de trente jours et l'informent des dispositions du II du présent article. II.-Lorsque l'auteur des manquements ne peut être identifié ou qu'il ne se conforme pas à ses obligations dans le délai fixé par cette mise en demeure, l'administration peut, en leur notifiant les adresses électroniques des interfaces en ligne : 1° Demander à tout fournisseur de moteur de recherche en ligne, au sens du j de l'article 3 du règlement (UE) 2022/2065 du Parlement européen et du Conseil du 19 octobre 2022 précité, de cesser le classement de ces interfaces en ligne pour une durée de quatre mois, renouvelable une fois ; 2° Demander à tout fournisseur de comparateur en ligne de cesser le référencement de ces interfaces en ligne pour une durée de quatre mois, renouvelable une fois ; 3° Demander à toute personne mentionnée aux 1 et 2 du I de l'article 6 de la loi n° 2004-575 du 21 juin 2004 pour la confiance dans l'économie numérique de prendre toute mesure utile destinée à en limiter l'accès pour une durée de quatre mois, renouvelable une fois. Pour l'application du présent article, un comparateur en ligne s'entend de tout service de communication au public en ligne consistant en la fourniture d'informations permettant la comparaison des prix et des caractéristiques de biens et de services proposés par des professionnels. Les mesures prévues aux 1° à 3° du présent II sont mises en œuvre dans un délai fixé par l'administration, qui ne peut être inférieur à quarante-huit heures.
Livre des procédures fiscales
L80 P
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048838562
2023-12-31 00:00:00
673eeb75d8bde452d44f23cff55c038be8039f9b00aa1e2b427063f03f3845d2
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Les agents de l'administration fiscale peuvent contrôler le respect des articles L. 112-6 à L. 112-6-2 et L. 221-35 du code monétaire et financier. Ce contrôle est effectué par les agents de l'administration fiscale ayant au moins le grade de contrôleur et ne peut être engagé sans que la personne contrôlée en ait été informée par l'envoi ou la remise d'un avis de contrôle. Cet avis précise les années soumises au contrôle et mentionne expressément, sous peine de nullité de la procédure, que la personne contrôlée a la faculté de se faire assister par un conseil de son choix. Les agents de l'administration fiscale peuvent se faire présenter la comptabilité et les justificatifs ainsi que tous documents pouvant se rapporter au respect des articles L. 112-6 à L. 112-6-2 et L. 221-35 précités, sans que leur soit opposé le secret professionnel. Lorsque la comptabilité est tenue au moyen de systèmes informatisés, le contrôle peut porter sur l'ensemble des informations, données et traitements informatiques qui permet de s'assurer du respect des dispositions précitées ainsi que sur la documentation relative aux analyses, à la programmation et à l'exécution des traitements. Les agents peuvent mettre en œuvre le II de l'article L. 47 A du présent livre et demander toute information nécessaire à ce contrôle. Les infractions sont constatées par procès-verbal notifié selon les modalités prévues à l'article L. 80 D. Les opérations réalisées lors de ce contrôle ne constituent pas une vérification de comptabilité au sens de l'article L. 13. Aucune infraction n'est constatée lorsque l'établissement a appliqué une interprétation formellement admise par les services relevant des ministres chargés de l'économie et du budget. Lorsque le contrôle est achevé pour une période donnée, l'administration ne peut pas procéder à un contrôle au regard des mêmes obligations et la même période.
Livre des procédures fiscales
L80 Q
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036356366
2018-01-01 00:00:00
ca830950221ad4ed3ef1f97ff1e9c40763d7691cfa9a7f09af6137736daf9b8d
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Le droit de communication permet aux agents de l'administration, pour l'établissement de l'assiette, le contrôle et le recouvrement des impôts, d'avoir connaissance des documents et des renseignements mentionnés aux articles du présent chapitre dans les conditions qui y sont précisées. Pour l'établissement de l'assiette et le contrôle de l'impôt, le droit de communication peut porter sur des informations relatives à des personnes non identifiées, dans les conditions fixées par décret en Conseil d'Etat pris après avis de la Commission nationale de l'informatique et des libertés. Le droit prévu au premier alinéa s'exerce sur place ou par correspondance, y compris électronique, et quel que soit le support utilisé pour la conservation des documents. Les agents de l'administration peuvent prendre copie des documents dont ils ont connaissance en application du premier alinéa. Des fonctionnaires des administrations des autres Etats membres peuvent assister à l'exercice du droit de communication dans les conditions prévues au II de l'article L. 45 .
Livre des procédures fiscales
L81
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044981522
2023-01-01 00:00:00
0ef0858088af124e85b6dfe423ee8b31115fdd00a662d896efc36839f596c64f
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Lorsqu'elles concernent des personnes physiques, les informations nominatives communiquées, sur tout type de support, à la direction générale des finances publiques ou à la direction générale des douanes et droits indirects par les personnes ou organismes visés au présent chapitre qui sont autorisés à utiliser le numéro d'inscription au répertoire national d'identification des personnes physiques mentionnent ce numéro.
Livre des procédures fiscales
L81 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022175250
2010-05-01 00:00:00
1ab6a935d3373e3d3a95af6fc82f05659965fa940c2ac1481f8fdac5ed743968
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Les personnes qui doivent souscrire la déclaration prévue à l'article 240 du code général des impôts doivent tenir à la disposition des agents de l'administration les documents comptables permettant de connaître le montant annuel des honoraires et revenus assimilés qu'elles versent à des tiers. La même obligation s'impose aux personnes qui procèdent à l'encaissement et au versement de droits d'auteur ou d'inventeur qu'elles sont tenues de déclarer en application de l'article 241 du même code.
Livre des procédures fiscales
L82 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315116
1990-06-15 00:00:00
0de9067fe8e86ed51efd18967363978ee960b9e837d312774a20d8f613de6430
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0.020067160949110985, 0.03909413516521454 ]
Les opérateurs de plateforme mentionnés à l'article 1649 ter A du code général des impôts communiquent à l'administration fiscale, sur sa demande, les informations mentionnées au II du même article 1649 ter A.
Livre des procédures fiscales
L82 AA
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044981518
2023-01-01 00:00:00
b82da9d1ae5e2263c23866238f044f07c47f67a93ab324d13f3041c145cbbf58
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Toute personne physique ou morale qui verse des salaires, pensions ou rentes viagères doit communiquer à l'administration, sur sa demande, les documents sur lesquels sont enregistrés les paiements.
Livre des procédures fiscales
L82 B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315118
1990-06-15 00:00:00
93e0dc001392cda665c152aab3215b6df24fe70e263ccf734ead42b9ac6ec971
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A l'occasion de toute procédure judiciaire, le ministère public peut communiquer les dossiers à l'administration des finances. Cette dernière porte à la connaissance du ministère public, spontanément dans un délai de six mois après leur transmission ou à sa demande, l'état d'avancement des recherches de nature fiscale auxquelles elle a procédé à la suite de la communication de ces dossiers. Le résultat du traitement définitif de ces dossiers par l'administration des finances fait l'objet d'une communication au ministère public.
Livre des procédures fiscales
L82 C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000031817265
2016-01-01 00:00:00
1744a7b3e7783f184887ddd473d2b21b9a39b212d9b8fc217a24a4537fe4c1c3
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Les administrations de l'Etat, des départements et des communes, les entreprises concédées ou contrôlées par l'Etat, les départements et les communes, ainsi que les établissements ou organismes de toute nature soumis au contrôle de l'autorité administrative, doivent communiquer à l'administration, sur sa demande, les documents de service qu'ils détiennent sans pouvoir opposer le secret professionnel.
Livre des procédures fiscales
L83
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037526288
2019-01-01 00:00:00
cfb32be0f80f4a5c2e06ea88cf8b620dabedcc68dc1458fef310f0e7ee411623
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Les agents de la direction générale des finances publiques, les agents de la direction générale des douanes et droits indirects et les agents de la concurrence, de la consommation et de la répression des fraudes peuvent se communiquer spontanément ou sur demande tous documents et renseignements détenus ou recueillis dans le cadre de l'ensemble de leurs missions respectives. Les agents de la direction générale des finances publiques, d'une part, et les agents des administrations et services suivants, d'autre part, peuvent se communiquer spontanément ou sur demande tous documents et renseignements détenus ou recueillis dans le cadre de l'ensemble de leurs missions respectives : 1° La direction générale de l'aviation civile ; 2° La direction des affaires maritimes ; 3° La direction générale de la prévention des risques et ses services déconcentrés ; 4° Les services sous l'autorité du ministre chargé de l'énergie.
Livre des procédures fiscales
L83 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044874454
2022-01-01 00:00:00
a0c35b22abe1837e7474087cd2dd57a7f5ec716b8b18cf2c36942b730cccc9af
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Conformément à l'article L. 342-6 du code de la construction et de l'habitation , l'agence prévue à l'article L. 342-1 du même code peut communiquer, à l'administration fiscale, tous les renseignements et documents recueillis dans le cadre de sa mission.
Livre des procédures fiscales
L83 C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000028808486
2015-01-01 00:00:00
1db12fe2888a180f54ea0494da2ed7489730f5b791f72a7e8cfb0d90d609c4f0
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Conformément aux dispositions du neuvième alinéa de l'article L. 321-4 du code de la construction et de l'habitation, l'Agence nationale de l'habitat peut communiquer à l'administration fiscale, spontanément ou à sa demande, sans que puisse être opposée l'obligation au secret professionnel, tous les renseignements et documents recueillis dans le cadre de sa mission.
Livre des procédures fiscales
L83 D
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022177806
2010-05-01 00:00:00
d2d8cf5f2d977ead8a47e24026d167d4c2fbbf05c12aa60d5dbb697d1de69c9d
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La société mentionnée au dernier alinéa de l'article L. 312-1 du code de la construction et de l'habitation peut communiquer à l'administration fiscale, spontanément ou à sa demande, tous les renseignements et documents recueillis dans le cadre de sa mission mentionnée à l'article L. 315-5-1 du même code.
Livre des procédures fiscales
L83 E
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030995611
2015-08-08 00:00:00
f755ddc75af37213359b4c82855d2344d4247a13e556d2d8f60eea43fd8b6443
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-0.014730514027178288, 0.045910052955150604, 0.022185755893588066, -0.007273191120475531 ]
Les renseignements individuels portant sur l'identité ou l'adresse des personnes ou d'ordre économique ou financier, recueillis au cours des enquêtes statistiques visées à l'article 2 de la loi n° 51-711 du 7 juin 1951 sur l'obligation, la coordination et le secret en matière de statistiques ne peuvent en aucun cas être utilisés à des fins de contrôle fiscal. Les administrations dépositaires de renseignements de cette nature ne sont pas tenues par l'obligation découlant de l'article L. 83.
Livre des procédures fiscales
L84
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315122
1993-01-05 00:00:00
66e56bf62eea51fc626da99eb684cd82b65a43724526ad6cfc38c98b2d09ffe3
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I. La Commission nationale des comptes de campagne et des financements politiques authentifie sur demande des agents des impôts les justificatifs des dons visés au 3 de l'article 200 du code général des impôts. II. La commission communique à l'administration des impôts les infractions qu'elle relève en ce qui concerne la déductibilité des dons prévus au I.
Livre des procédures fiscales
L84 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315139
2000-03-31 00:00:00
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L'Autorité nationale des jeux est tenue de communiquer à l'administration fiscale sur sa demande, sans pouvoir opposer le secret professionnel, tout document ou information qu'elle détient dans le cadre de ses missions.
Livre des procédures fiscales
L84 B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000039183359
2020-01-01 00:00:00
17b0cd8218c4f900e1cb07eda364829326bf7193fd42eef262306895041dbf2a
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Les casinos ainsi que les groupements, les cercles et les sociétés organisant des jeux d'argent et de hasard, des paris ou des pronostics sportifs ou hippiques sont tenus de communiquer à l'administration, sur sa demande, les informations consignées en vertu de l'article L. 561-13 du code monétaire et financier. Nonobstant les dispositions du premier alinéa de cet article, l'administration peut utiliser ces informations pour l'exercice de ses missions.
Livre des procédures fiscales
L84 C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000039183353
2020-01-01 00:00:00
9edc9ef008de07801677a8743aa32c48a40fafdc71342171faf30f6811034a12
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L'Autorité de contrôle prudentiel et de résolution est tenue de communiquer à l'administration fiscale tout document ou information qu'elle détient dans le cadre de ses missions et dont elle informe, en application de l'article L. 561-28 du code monétaire et financier, le service mentionné à l'article L. 561-23 du même code ou dont son président informe le procureur de la République territorialement compétent, en application de l'article L. 612-28 dudit code, s'agissant de sommes ou opérations susceptibles de provenir d'une fraude fiscale mentionnée au II de l'article L. 561-15 du même code, à l'exception des documents ou des informations qu'elle a reçus d'une autorité étrangère chargée d'une mission similaire à la sienne, sauf en cas d'accord préalable de cette autorité. A la suite des contrôles qu'elle diligente conformément au 7° du II de l'article L. 612-1 du code monétaire et financier, l'autorité mentionnée au premier alinéa du présent article communique à l'administration fiscale les documents et les informations nécessaires au respect de l'article 1649 AC du code général des impôts et de l'article L. 102 AG du présent livre.
Livre des procédures fiscales
L84 D
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036365302
2017-12-30 00:00:00
73896108b5230cc61b88ee73cfc43a1a44957e7131c202ea85737a8b8ec3933d
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Sous réserve du II bis de l'article L. 632-7 du code monétaire et financier, l'Autorité des marchés financiers communique à l'administration fiscale, sur sa demande, sans pouvoir opposer le secret professionnel, tout document ou information qu'elle détient dans le cadre de ses missions et compétences.
Livre des procédures fiscales
L84 E
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036365297
2017-12-30 00:00:00
96dc5f30826029e37d25977ab0b8a7555728049994ef205c8528405e2969bb00
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Les contribuables soumis aux obligations comptables du code de commerce doivent communiquer à l'administration, sur sa demande, les livres, les registres et les rapports dont la tenue est rendue obligatoire par le même code ainsi que tous documents relatifs à leur activité.
Livre des procédures fiscales
L85
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030059624
2015-01-01 00:00:00
2dcd0329556370696bef6ed73661121ea3a3296c2ce9e3dcc6a745935aba8b02
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Toute personne ou société qui fait profession de payer des intérêts, dividendes, revenus et autres produits de valeurs mobilières ou dont la profession comporte à un titre accessoire des opérations de cette nature doit communiquer à l'administration, sur sa demande, les livres, pièces et documents de nature à permettre la vérification des relevés des sommes payées par elle, sous quelque forme que ce soit, sur présentation ou remise de coupons ou d'instruments représentatifs de coupons. La même obligation s'applique aux organismes qui payent des dividendes et intérêts de leurs propres actions, parts ou obligations à des personnes ou sociétés autres que celles chargées du service de leurs coupons.
Livre des procédures fiscales
L85-0 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315140
2006-01-01 00:00:00
1faa836c938f50047665f8ae74ad18f745dd6bcdf39160167731ebb786e94247
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Les artisans immatriculés au registre national des entreprises en tant qu'entreprise du secteur des métiers et de l'artisanat doivent communiquer à l'administration, sur sa demande, les documents comptables, pièces justificatives de recettes et de dépenses et tous documents relatifs à leur activité.
Livre des procédures fiscales
L85-0 B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044056491
2023-01-01 00:00:00
d77849c75d66eda29758ed6ce4257fe68783af220d2beefe3d756a41635563e2
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Les exploitants agricoles, quelles que soient la forme et les modalités de l'exploitation, et les organismes, de quelque nature juridique que ce soit, auxquels il vendent ou ils achètent leurs produits, doivent communiquer à l'administration, sur sa demande, leurs documents comptables, pièces justificatives de recettes et de dépenses et tous documents relatifs à leur activité.
Livre des procédures fiscales
L85 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315124
1990-06-15 00:00:00
1b17679662e83bafa3bcb87e8dda9f57b48d687ba6e606b1efa12f872250c33a
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Les agents de l'administration ont un droit de communication à l'égard des membres des professions non commerciales définies ci-après : a. Les professions dont l'exercice autorise l'intervention dans des transactions, la prestation de services à caractère juridique, financier ou comptable ou la détention de biens ou de fonds pour le compte de tiers ; b. Les professions consistant à titre principal en la prestation de services à caractère décoratif ou architectural ou en la création et la vente de biens ayant le même caractère. Le droit prévu au premier alinéa ne porte que sur l'identité du client, le montant, la date et la forme du versement ainsi que les pièces annexes de ce versement. Il ne peut entraîner pour les personnes auprès desquelles il est exercé l'établissement d'impositions supplémentaires si ce n'est après la mise en oeuvre d'une procédure de vérification prévue aux articles L. 47 et suivants .
Livre des procédures fiscales
L86
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315783
1990-06-15 00:00:00
ed6c669d4c1a1f5dffc1b89684f1d99202df7a0e91e9b8dcd6bc317f6859ea08
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La nature des prestations fournies ne peut faire l'objet de demandes de renseignements de la part de l'administration des impôts lorsque le contribuable est membre d'une profession non commerciale soumis au secret professionnel en application des articles 226-13 et 226-14 du code pénal.
Livre des procédures fiscales
L86 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315129
2000-03-31 00:00:00
179b72a751216a73c9e911ae5be7e5451602af5ed1c7fe2ac73505fab8f32f11
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-0.022534212097525597, -0.025266382843255997, 0.1062856912612915, 0.013765040785074234, 0.035373929888010025 ]
Les institutions et organismes désignés à l'article L. 14 qui payent des salaires, des honoraires ou des rémunérations de toute nature, qui encaissent, gèrent ou distribuent des fonds pour le compte de leurs adhérents, doivent présenter à l'administration, sur sa demande, leurs livres de comptabilité et pièces annexes ainsi que les documents relatifs à leur activité.
Livre des procédures fiscales
L87
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315786
1990-06-15 00:00:00
844b73ce4dfe10672ec72ddab51223853ddbe68d8b85189212ba19e6199efb31
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-0.012308397330343723, 0.01789560355246067, 0.04916921630501747 ]
Pour l'application de la directive 2011/16/ UE du Conseil du 15 février 2011 relative à la coopération administrative dans le domaine fiscal et abrogeant la directive 77/799/ CEE, les personnes mentionnées à l'article L. 561-2 du code monétaire et financier sont tenues de communiquer à l'administration fiscale, sur sa demande, les documents et informations qu'elles détiennent dans le cadre de leurs obligations de vigilance définies aux articles L. 561-4-1 à L. 561-14-2 du même code.
Livre des procédures fiscales
L88
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036432433
2018-01-01 00:00:00
e4b50ce26122c5b2ed4ec11a0973a53ef4db2117f5d487bcf8b538b0f6a29827
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-0.03129766136407852, -0.04380244389176369, -0.0012508389772847295, 0.05797071382403374 ]
Les entreprises et autres organismes d'assurance ainsi que les courtiers, les agents généraux et autres intermédiaires d'assurances habilités doivent communiquer à l'administration, sur sa demande, les livres tenus en vertu de la législation relative au contrôle et à la surveillance des assurances ainsi que les polices ou copies de polices. Cette communication doit être faite tant au siège social que dans les succursales et agences. En outre, les assurés auprès d'assureurs étrangers n'ayant en France ni établissement, ni agence, ni succursale, ni représentant responsable, doivent communiquer à l'administration des impôts, sur sa demande, leurs polices concernant des conventions en cours, y compris celles qui ont été renouvelées par tacite reconduction ou sont venues à expiration depuis moins de six ans.
Livre des procédures fiscales
L89
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026949970
2013-01-01 00:00:00
0d76163290b2f9da16d08c2461382ceb4bb481730b5c35d93f5e3ea3b6abc0ca
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Les entreprises ou compagnies de transport sont tenues de présenter à l'administration, sur sa demande, au siège de leur exploitation et dans les gares, stations, dépôts et succursales, les registres et documents de toute nature concernant le transport d'objets soumis à l'impôt. Le refus de communication est constaté par procès-verbal.
Livre des procédures fiscales
L90
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315796
1990-06-15 00:00:00
af67295a4eadc6e1c8dea64f50cfdaeab18776d6a1e35a601097ccbfa0f88d9f
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Les congrégations, communautés et associations religieuses, et les sociétés ou associations civiles soumises au droit d'accroissement prévu à l'article 1005 du code général des impôts, sont tenues de présenter à l'administration, sur sa demande, les polices d'assurances, les livres, registres, titres, pièces de recettes, de dépenses et de comptabilité.
Livre des procédures fiscales
L91
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315799
1990-06-15 00:00:00
7eeab24285e48c04ccb0cfdc26f89070b8c856936e03f4ede1ed58d788047951
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