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Lorsqu'il n'est pas expressément prévu de délai de prescription plus court ou plus long, le droit de reprise de l'administration s'exerce jusqu'à l'expiration de la sixième année suivant celle du fait générateur de l'impôt.
Livre des procédures fiscales
L186
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000020058462
2009-01-01 00:00:00
962a718a3300572daf70577e39713ca3dafc8e9b7597e0dd8cc2670ea44d3583
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Lorsque l'administration, ayant découvert qu'un contribuable se livrait à des agissements frauduleux, a déposé une plainte contre lui, elle peut procéder à des contrôles et à des rehaussements au titre des deux années excédant le délai ordinaire de prescription. Cette prorogation de délai est applicable aux auteurs des agissements, à leurs complices et, le cas échéant, aux personnes pour le compte desquelles la fraude a été commise. Jusqu'à la décision de la juridiction pénale et à condition que le contribuable constitue des garanties dans les conditions prévues aux articles L. 277 à L. 280, le recouvrement des impositions correspondant à la période qui excède le délai ordinaire de prescription est suspendu. Ces impositions sont caduques si la procédure judiciaire se termine par une ordonnance de non-lieu ou si les personnes poursuivies bénéficient d'une décision de relaxe.
Livre des procédures fiscales
L187
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315432
1982-01-01 00:00:00
ab69ac909130c2d8b835ec87ed7e118d161b998b7e4309fa1fe662892f3938a4
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Le délai de prescription applicable aux amendes fiscales concernant l'assiette et le paiement des droits, taxes, redevances et autres impositions est le même que celui qui s'applique aux droits simples et majorations correspondants. Pour les autres amendes fiscales, la prescription est atteinte à la fin de la quatrième année suivant celle au cours de laquelle les infractions ont été commises. Pour les amendes et confiscations fiscales prononcées par la juridiction pénale, le délai de prescription est le même que pour les peines correctionnelles de droit commun et il s'applique dans les mêmes conditions que pour les dommages-intérêts.
Livre des procédures fiscales
L188
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315433
1981-07-01 00:00:00
b76d5797f1870e849828f778e47034b262369b81954c77f2c43333c9520661cb
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Lorsque l'administration a, dans le délai initial de reprise, demandé à l'autorité compétente d'un autre Etat ou territoire des renseignements concernant un contribuable, elle peut réparer les omissions ou les insuffisances d'imposition afférentes à cette demande, même si le délai initial de reprise est écoulé, jusqu'à la fin de l'année qui suit celle de la réception de la réponse et, au plus tard, jusqu'au 31 décembre de la troisième année suivant celle au titre de laquelle le délai initial de reprise est écoulé. Le présent article s'applique dans la mesure où le contribuable a été informé de l'existence de la demande de renseignements dans le délai de soixante jours suivant son envoi ainsi que de l'intervention de la réponse de l'autorité compétente de l'autre Etat ou territoire dans le délai de soixante jours suivant sa réception par l'administration.
Livre des procédures fiscales
L188 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000028312290
2013-12-08 00:00:00
94deb94733a5180c9ae34fae7fed678a5ed374c6d6e4309992653711dc044ae6
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-0.011059200391173363, 0.006233121268451214, 0.10581409186124802 ]
Lorsque l'administration a, dans le délai de reprise, déposé une plainte ayant abouti à l'ouverture d'une enquête judiciaire pour fraude fiscale dans les cas visés aux 1° à 5° du II de l'article L. 228 , les omissions ou insuffisances d'imposition afférentes à la période couverte par le délai de reprise peuvent, même si celui-ci est écoulé, être réparées jusqu'à la fin de l'année qui suit la décision qui met fin à la procédure et, au plus tard, jusqu'à la fin de la dixième année qui suit celle au titre de laquelle l'imposition est due.
Livre des procédures fiscales
L188 B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037527009
2018-10-25 00:00:00
221d5f8f88caa2ba396c1c44b82cbe49c7c72ba429d4e0307b377934bf2c5656
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Même si les délais de reprise sont écoulés, les omissions ou insuffisances d'imposition révélées par une procédure judiciaire, par une procédure devant les juridictions administratives ou par une réclamation contentieuse peuvent être réparées par l'administration des impôts jusqu'à la fin de l'année suivant celle de la décision qui a clos la procédure et, au plus tard, jusqu'à la fin de la dixième année qui suit celle au titre de laquelle l'imposition est due.
Livre des procédures fiscales
L188 C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000031817257
2016-01-01 00:00:00
5bbc3509d79928d9a266790de8cdec6c2d6d140ea87af109ceed8ea528de2134
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La prescription est interrompue par la notification d'une proposition de rectification, par la déclaration ou la notification d'un procès-verbal, de même que par tout acte comportant reconnaissance de la part des contribuables et par tous les autres actes interruptifs de droit commun. La prescription des sanctions fiscales autres que celles visées au troisième alinéa de l' article L. 188 est interrompue par la mention portée sur la proposition de rectification qu'elles pourront être éventuellement appliquées.
Livre des procédures fiscales
L189
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315924
2005-01-01 00:00:00
273c5395a3a1ab8a077732f8a783475d69336e3ec8d1fa659c8204d95964fff2
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Les réclamations relatives aux impôts, contributions, droits, taxes, redevances, soultes et pénalités de toute nature, établis ou recouvrés par les agents de l'administration, relèvent de la juridiction contentieuse lorsqu'elles tendent à obtenir soit la réparation d'erreurs commises dans l'assiette ou le calcul des impositions, soit le bénéfice d'un droit résultant d'une disposition législative ou réglementaire. Relèvent de la même juridiction les réclamations qui tendent à obtenir la réparation d'erreurs commises par l'administration dans la détermination d'un résultat déficitaire ou d'un excédent de taxe sur la valeur ajoutée déductible sur la taxe sur la valeur ajoutée collectée au titre d'une période donnée, même lorsque ces erreurs n'entraînent pas la mise en recouvrement d'une imposition supplémentaire. Les réclamations peuvent être présentées à compter de la réception de la réponse aux observations du contribuable mentionnée à l'article L. 57 , ou à compter d'un délai de 30 jours après la notification prévue à l'article L. 76 ou, en cas de saisine de la commission des impôts directs et des taxes sur le chiffre d'affaires compétente, à compter de la notification de l'avis rendu par cette commission. Sont instruites et jugées selon les règles du présent chapitre toutes actions tendant à la décharge ou à la réduction d'une imposition ou à l'exercice de droits à déduction ou à la restitution d'impositions indues, fondées sur la non-conformité de la règle de droit dont il a été fait application à une règle de droit supérieure, révélée par une décision juridictionnelle ou par un avis rendu au contentieux. Ces actions sont introduites selon les règles de délais applicables aux réclamations mentionnées au premier alinéa et se prescrivent par deux ans, selon le cas, à compter de la mise en recouvrement du rôle, de la notification de l'avis de mise en recouvrement ou du titre de perception émis en application de l'article L. 255 A ou de l'article L. 256 B, de la date à laquelle le titre émis en application de l'article L. 256 D est rendu exécutoire ou, en l'absence de mise en recouvrement, du versement de l'impôt contesté ou de la naissance du droit à déduction. Pour l'application du troisième alinéa, sont considérés comme des décisions juridictionnelles ou des avis rendus au contentieux les décisions du Conseil d'Etat ainsi que les avis rendus en application de l'article L. 113-1 du code de justice administrative, les arrêts de la Cour de cassation ainsi que les avis rendus en application de l'article L. 441-1 du code de l'organisation judiciaire (2), les arrêts du Tribunal des conflits et les arrêts de la Cour de justice de l'Union européenne se prononçant sur un recours en annulation, sur une action en manquement ou sur une question préjudicielle.
Livre des procédures fiscales
L190
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045917153
2022-09-01 00:00:00
3fdf29262f45ff9c19de57b4893810613277fcd231bab0e8b20ac257ad8f5643
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L'action en réparation du préjudice subi fondée sur la non-conformité de la règle de droit dont il a été fait application à une règle de droit supérieure ou la demande de dommages et intérêts résultant de la faute commise dans la détermination de l'assiette, le contrôle et le recouvrement de l'impôt ne peut porter que sur une période postérieure au 1er janvier de la deuxième année précédant celle au cours de laquelle l'existence de la créance a été révélée au demandeur.
Livre des procédures fiscales
L190 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026891647
2013-01-01 00:00:00
72621f9efce6ab2286e232fe7e5c3f7d5c56c4faaaa08797c6ea0e3edef063da
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-0.0346454381942749, -0.02616048790514469, 0.027888868004083633, -0.029786497354507446, 0.03952929750084877 ]
Lorsque l'imposition a été établie selon la procédure forfaitaire la charge de la preuve incombe au contribuable qui demande la réduction de l'imposition.
Livre des procédures fiscales
L191
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315446
1999-03-31 00:00:00
be4b0f12a30a9cc6b539aac4650c74574d848efd99766124fa906ffedb87a83f
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-0.023502754047513008, -0.03439386934041977, -0.03585629165172577 ]
Lorsque l'une des commissions ou le comité mentionnés à l'article L. 59 ou le comité prévu à l'article L. 64 est saisi d'un litige ou d'une rectification, l'administration supporte la charge de la preuve en cas de réclamation, quel que soit l'avis rendu par la commission ou le comité. Toutefois, la charge de la preuve incombe au contribuable lorsque la comptabilité comporte de graves irrégularités et que l'imposition a été établie conformément à l'avis de la commission ou du comité. La charge de la preuve des graves irrégularités invoquées par l'administration incombe, en tout état de cause, à cette dernière lorsque le litige ou la rectification est soumis au juge. Elle incombe également au contribuable à défaut de comptabilité ou de pièces en tenant lieu, comme en cas de taxation d'office à l'issue d'un examen contradictoire de la situation fiscale personnelle en application des dispositions des articles L. 16 et L. 69 .
Livre des procédures fiscales
L192
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037993633
2019-01-01 00:00:00
78791a5e050bd19ce5cd42c6cdd8e9b7a23ccc04695f4a45a3175852a7e300a7
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Dans tous les cas où une imposition a été établie d'office la charge de la preuve incombe au contribuable qui demande la décharge ou la réduction de l'imposition.
Livre des procédures fiscales
L193
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315447
1982-01-01 00:00:00
d5cbe2574f8a69876831bb76894eef5048b07003a1c73c409a3be8420b20455e
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En cas de contestation des pénalités fiscales appliquées à un contribuable au titre des impôts directs, de la taxe sur la valeur ajoutée et des autres taxes sur le chiffre d'affaires, des droits d'enregistrement, de la taxe de publicité foncière et du droit de timbre, la preuve de la mauvaise foi et des manoeuvres frauduleuses incombe à l'administration.
Livre des procédures fiscales
L195 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315450
1982-01-01 00:00:00
e2c13a3acd866e2bd7aca6389a56b8a9286981cd12419802152fb5e0426780aa
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I. – En vue d'instruire les demandes contentieuses de remboursement de crédits de taxe sur la valeur ajoutée, les agents des impôts ayant au moins le grade de contrôleur peuvent se rendre sur place après l'envoi d'un avis d'instruction sur place pour procéder à des constats matériels et consulter les livres ou documents comptables dont la présentation est prévue par le code général des impôts ainsi que toutes les pièces justificatives qui sont afférents à cette demande. Dans le cadre de l'intervention sur place, ces agents 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, aux entrepôts, aux moyens de transport à usage professionnel et à leur chargement. Ils peuvent recueillir sur place des renseignements et justifications. Lorsque la demande est déposée par le représentant d'un assujetti unique constitué en application de l'article 256 C du code général des impôts, l'avis d'instruction sur place est adressé à un ou plusieurs membres de l'assujetti unique dont les opérations ont concouru à la formation du crédit de taxe sur la valeur ajoutée. Dans ce cas, le représentant est informé de l'engagement de la ou des procédures d'instruction sur place. II. – L'administration dispose d'un délai de soixante jours à compter de la première intervention sur place pour prendre sa décision. La décision rejetant tout ou partie de la demande de remboursement est motivée. Lorsque la demande est déposée par le représentant d'un assujetti unique constitué en application de l'article 256 C du code général des impôts, les membres de l'assujetti unique ayant fait l'objet de la procédure prévue au I du présent article sont informés de la décision transmise au représentant. III. – Lorsque, du fait du contribuable, l'administration n'a pas pu procéder aux constats matériels ou consulter sur place les livres, documents et pièces justificatives mentionnés au I dans un délai de soixante jours à compter de la date de notification de l'avis d'instruction sur place, elle peut rejeter la demande de remboursement pour défaut de justification. Cette faculté est mentionnée dans l'avis d'instruction. IV. – La décision de l'administration ne peut en aucun cas intervenir après l'expiration d'un délai de quatre mois à compter de la notification au contribuable de l'avis d'instruction sur place mentionné au I. V. – En l'absence de décision de l'administration dans les délais prévus aux II et IV du présent article, il est fait droit à la demande de remboursement. Les délais prévus aux II et IV du présent article ne sont pas applicables à l'instruction d'une demande de remboursement de crédit de taxe sur la valeur ajoutée déposée par le représentant d'un assujetti unique constitué en application de l'article 256 C du code général des impôts. VI. – Les opérations réalisées en application du présent article ne constituent pas une vérification de comptabilité au sens de l' article L. 13 .
Livre des procédures fiscales
L198 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042914719
2022-01-01 00:00:00
25a2c2fe281650645120ef8cc013241dedd3a476f28025dccf33c28b10034e3c
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En matière d'impôts directs et de taxes sur le chiffre d'affaires ou de taxes assimilées, les décisions rendues par l'administration sur les réclamations contentieuses et qui ne donnent pas entière satisfaction aux intéressés peuvent être portées devant le tribunal administratif. Il en est de même pour les décisions intervenues en cas de contestation pour la fixation du montant des abonnements prévus à l'article 1700 du code général des impôts pour les établissements soumis à l'impôt sur les spectacles. En matière de droits d'enregistrement, d'impôt sur la fortune immobilière, de taxe de publicité foncière, de droits de timbre, de contributions indirectes et de taxes assimilées à ces droits, taxes ou contributions, le tribunal compétent est le tribunal judiciaire. Les tribunaux judiciaires statuent en premier ressort. Un décret en Conseil d'Etat fixe les modalités d'application (1). (1) Ces dispositions s'appliquent aux jugements rendus à compter du 1er mars 1998.
Livre des procédures fiscales
L199
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000039278599
2020-01-01 00:00:00
39d929aa0705834fdbed4b7f166412ea12dc832f8cc9351ac302c8d604d00994
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-0.01519294548779726, 0.0013241785345599055, 0.001426112838089466, 0.03518383204936981 ]
Les affaires portées devant les juridictions de l'ordre judiciaire ou de l'ordre administratif, relatives au contentieux des impôts, droits, taxes et redevances prévus au code général des impôts ainsi que des amendes fiscales correspondantes, sont jugées en séances publiques.
Livre des procédures fiscales
L199 B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315457
1984-07-20 00:00:00
5c035cab8b91ccda82611c7440464980ccfb524c8f0426ada1e1e37d439289ea
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L'administration, ainsi que le contribuable dans la limite du dégrèvement ou de la restitution sollicités, peuvent faire valoir tout moyen nouveau, tant devant le tribunal administratif que devant la cour administrative d'appel, jusqu'à la clôture de l'instruction. Il en est de même devant le tribunal judiciaire et la cour d'appel (1). (1) La disposition de cette deuxième phrase est applicable aux jugements rendus à compter du 1er mars 1998. Un décret en Conseil d'Etat fixera les modalités d'application.
Livre des procédures fiscales
L199 C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000039278597
2020-01-01 00:00:00
cf5a095952a439fbd44424624eaa7f3a8c02730e2db0915ef5fccd127b633ff9
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Les documents et pièces que l'administration a joints au dossier du litige devant le tribunal administratif et qui concernent les entreprises ou personnes nommément désignées ne peuvent porter que sur des moyennes de chiffres d'affaires ou de revenus, de façon à respecter le secret professionnel, sauf lorsqu'ils portent sur des indications qui doivent être mises à la disposition du public par dépôt au greffe du tribunal de commerce. Le tribunal administratif, s'il le demande à l'audience, reçoit pendant le délibéré, pour son intime conviction, communication intégrale en chambre du conseil de tous documents ou pièces concernant les entreprises ou personnes nommément désignées.
Livre des procédures fiscales
L201
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315460
1993-08-18 00:00:00
854ec4e6efa7b46dd99682890a02f042b14d143dfa29671ee2550f526b2b67c0
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Le tribunal administratif dispose d'un délai de trois mois à compter de sa saisine pour se prononcer sur les recours pour excès de pouvoir contre les décisions prises conformément aux articles 1504 et 1518 ter du code général des impôts. Si le tribunal administratif n'a pas statué à l'issue de ce délai, l'affaire est transmise à la cour administrative d'appel territorialement compétente.
Livre des procédures fiscales
L201 D
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036356993
2018-01-01 00:00:00
b3dd06488eac717bec7e142d3d167ccd55787f71a20fb03b3e901095f756f62c
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Lorsqu'un contribuable demande la décharge ou la réduction d'une imposition quelconque, l'administration peut, à tout moment de la procédure et malgré l'expiration des délais de prescription, effectuer ou demander la compensation dans la limite de l'imposition contestée, entre les dégrèvements reconnus justifiés et les insuffisances ou omissions de toute nature constatées dans l'assiette ou le calcul de l'imposition au cours de l'instruction de la demande.
Livre des procédures fiscales
L203
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315462
1982-01-01 00:00:00
2d061ec558e735acf63b15d321a5661f95a5ed68e9714f9b4211fcc2dbd04492
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La compensation peut aussi être effectuée ou demandée entre les impôts suivants, lorsque la réclamation porte sur l'un d'eux : 1° A condition qu'ils soient établis au titre d'une même année, entre l'impôt sur le revenu, l'impôt sur les sociétés, la contribution prévue à l'article 234 nonies du code général des impôts, la taxe sur les salaires, la taxe d'apprentissage, la cotisation perçue au titre de la participation des employeurs à l'effort de construction. 2° Entre 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.
Livre des procédures fiscales
L204
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315468
2005-01-01 00:00:00
136a8400498d4f67605e062539d8b44256c9243ce3e56809d7b06f1fb73b105f
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-0.04377225786447525, -0.00028859690064564347, 0.04017680510878563 ]
Les compensations de droits prévues aux articles L. 203 et L. 204 sont opérées dans les mêmes conditions au profit du contribuable à l'encontre duquel l'administration effectue une rectification lorsque ce contribuable invoque une surtaxe commise à son préjudice ou lorsque la rectification fait apparaître une double imposition.
Livre des procédures fiscales
L205
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315470
2004-06-01 00:00:00
3d61561656597bd7954e76f757d3d18480037a5b649bc2f64b78a6ea9144f454
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0.014250637963414192, 0.03183915838599205, 0.05347359925508499 ]
Lorsque la taxe d'aménagement prévue à l'article 1635 quater A du code général des impôts acquittée en tout ou partie par le redevable et répartie entre les collectivités territoriales et les établissements publics bénéficiaires fait l'objet d'un titre d'annulation, le versement indu donne lieu à une compensation sur le produit de la taxe, que le comptable répartit entre ces mêmes bénéficiaires. Un titre de perception est émis à l'égard des collectivités territoriales ou des établissements publics de coopération intercommunale bénéficiaires pour les montants indûment reversés si la compensation n'a pas permis de solder le montant de l'indu. Le comptable peut recouvrer ce titre par voie de compensation ou par voie d'un prélèvement sur les avances prévues au chapitre VII du titre III du livre III de la deuxième partie du code général des collectivités territoriales.
Livre des procédures fiscales
L205 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045914118
2022-09-01 00:00:00
6767461d633faeac3d11ca7ab35e0712062b7d37675ac8e3f395da633c590784
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En ce qui concerne l'impôt sur le revenu et les taxes assimilées et l'impôt sur les sociétés, les contestations relatives au lieu d'imposition ne peuvent, en aucun cas, entraîner l'annulation de l'imposition.
Livre des procédures fiscales
L206
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315471
1982-01-01 00:00:00
b660a6f3690c266ee42a96bd766a36c4a8210c8cb3a35edd55f8b108c35b5979
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Lorsqu'une réclamation contentieuse est admise en totalité ou en partie, le contribuable ne peut prétendre à des dommages-intérêts ou à des indemnités quelconques, à l'exception des intérêts moratoires prévus par l'article L. 208.
Livre des procédures fiscales
L207
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315472
1982-01-01 00:00:00
c5bf26b99b5e53a505386b80abd11496c23a7aad8902f2ce745048bff9e725ba
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Quand l'Etat est condamné à un dégrèvement d'impôt par un tribunal ou quand un dégrèvement est prononcé par l'administration à la suite d'une réclamation tendant à la réparation d'une erreur commise dans l'assiette ou le calcul des impositions, les sommes déjà perçues sont remboursées au contribuable et donnent lieu au paiement d'intérêts moratoires dont le taux est celui de l'intérêt de retard prévu à l'article 1727 du code général des impôts. Ces intérêts sont également dus lorsque l'administration prononce un dégrèvement pour corriger une erreur qu'elle a commise dans l'établissement de l'assiette ou le calcul des impositions. Les intérêts courent du jour du paiement. Ils ne sont pas capitalisés. Lorsque les sommes consignées à titre de garanties en application des articles L. 277 et L. 279 doivent être restituées, en totalité ou en partie, la somme à rembourser est augmentée des intérêts prévus au premier alinéa. Si le contribuable a constitué des garanties autres qu'un versement en espèces, les frais qu'il a exposés lui sont remboursés dans les limites et conditions fixées par décret.
Livre des procédures fiscales
L208
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048837021
2023-12-31 00:00:00
c9ac8c0252d8f0316583a2f4478a5368f1042eeb480c0d89cee69dbeec9bb3ba
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Les sommes remboursées à la suite d'une réclamation présentée sur le fondement des articles 119 quater et 182 B bis du code général des impôts donnent lieu au paiement d'intérêts moratoires lorsque le remboursement est effectué plus d'un an après la demande. Les intérêts, dont le taux est celui prévu à l'article L. 208 , courent du jour de l'expiration de ce délai. Ils ne sont pas capitalisés.
Livre des procédures fiscales
L208 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315473
2003-12-31 00:00:00
dd527afaf628525668f3b7811dc88e80e5c017bc18c3cd9f4bef0057905b9b27
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Un assujetti non établi en France mais établi dans un autre Etat membre reçoit le paiement d'intérêts moratoires calculés sur le montant de la taxe sur la valeur ajoutée à rembourser sur le fondement du d du V de l'article 271 du code général des impôts, lorsque le remboursement intervient après l'expiration d'un délai fixé par décret en Conseil d'Etat. Les intérêts, calculés au taux prévu à l'article L. 208 , courent du lendemain de l'expiration de ce délai. Ils ne sont pas capitalisés. Les intérêts ne sont pas dus si l'assujetti n'a pas fourni l'ensemble des informations complémentaires prévues par les articles 20 et 21 de la directive 2008/9/CE du Conseil, du 12 février 2008, définissant les modalités du remboursement de la taxe sur la valeur ajoutée, prévu par la directive 2006/112/CE, en faveur des assujettis qui ne sont pas établis dans l'Etat membre du remboursement, mais dans un autre Etat membre. Si les documents à transmettre par voie électronique, dans des conditions fixées par décret en Conseil d'Etat, ne l'ont pas été dans le délai prévu au premier alinéa, les intérêts ne courent qu'à compter de la date de leur réception.
Livre des procédures fiscales
L208 B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022177854
2010-01-01 00:00:00
2907c6de1e46b647bb3954f9241956bdf12ea58968084dd0d03b31e4f8e5430b
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Lorsque le tribunal administratif rejette totalement ou partiellement la demande d'un contribuable tendant à obtenir l'annulation ou la réduction d'une imposition établie en matière d'impôts directs à la suite d'une rectification ou d'une taxation d'office, les cotisations ou fractions de cotisations maintenues à la charge du contribuable et pour lesquelles celui-ci avait présenté une réclamation assortie d'une demande de sursis de paiement donnent lieu au paiement d'intérêts moratoires au taux de l'intérêt de retard prévu à l'article 1727 du code général des impôts. Ces intérêts moratoires ne sont pas dus sur les cotisations ou fractions de cotisations d'impôts soumises à l'intérêt de retard mentionné à l'article 1727 du code général des impôts. Ces dispositions sont également applicables en cas de désistement du contribuable auprès de la juridiction saisie. Les intérêts courent du premier jour du treizième mois suivant celui de la date limite de paiement jusqu'au jour du paiement effectif des cotisations. Ils sont recouvrés dans les mêmes conditions et sous les mêmes garanties, sûretés et privilèges que les impositions auxquelles ils s'appliquent.
Livre des procédures fiscales
L209
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000029066133
2015-01-01 00:00:00
d187452c5caeb393b9aefe739eb471b39fc84e09233431f6f717ad647a63aa95
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0.06828226149082184, -0.035226088017225266, 0.04919992759823799 ]
Peuvent être constatées par procès-verbal : a) (Abrogé). b) Les infractions en matière de taxes sur le chiffre d'affaires et de taxes assimilées ; c) Les infractions aux dispositions du 2 des articles 119 bis et 1672 du code général des impôts en matière de retenue à la source afférente aux revenus de capitaux mobiliers et à celles qui fixent les modalités et conditions d'application de ces articles ; d) Les infractions aux dispositions du code général des impôts relatives aux ventes publiques de meubles et par enchères, aux droits de timbre à l'exception de celles relatives aux droits de timbre perçus sur états ou sur déclarations ; e) (Abrogé).
Livre des procédures fiscales
L212
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042656778
2020-12-08 00:00:00
18be6bb554f44b6595c13abe5205d921651154a1b7253b01e7eb16c56691ec1c
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Les infractions en matière de contributions indirectes sont constatées par procès-verbal.
Livre des procédures fiscales
L212 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315478
1993-08-18 00:00:00
c6e3696304f55369ea9f83ab2ac2016c485df23938a0ff344ff19abfcf890ddf
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Les procès-verbaux sont établis par les agents de l'administration, dans les conditions prévues à l'article 429 du code de procédure pénale (1). Toutefois en matière de contributions indirectes les procès-verbaux sont nuls s'ils n'ont pas été rédigés par les seuls agents ayant pris une part personnelle et directe à la constatation des faits qui constituent l'infraction. En outre les personnes désignées aux articles L. 215 à L. 224 peuvent établir les procès-verbaux constatant les infractions indiquées par ces articles. (1) Code de procédure pénale, art. 429 : " Tout procès-verbal ou rapport n'a de valeur probante que s'il est régulier en la forme, si son auteur a agi dans l'exercice de ses fonctions et a rapporté sur une matière de sa compétence ce qu'il a vu, entendu ou constaté personnellement ".
Livre des procédures fiscales
L213
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043643856
2021-06-12 00:00:00
c31a054b876e041aa88cda3033440f5da8f7108c7b505847615bd41bcfd37f03
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En matière de contributions indirectes, les agents de l'administration compétents pour établir les procès-verbaux doivent être commissionnés et assermentés.
Livre des procédures fiscales
L214
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315480
1992-12-31 00:00:00
6ea8e67d99481f55646293b78c66ddd0f12579c0f1388882e6606fa81f189d3b
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-0.014280407689511776, 0.0652724876999855 ]
Les procès-verbaux constatant les infractions en matière de retenue à la source prévues par l'article L. 212 , peuvent être établis par les officiers de police judiciaire et les agents de la force publique.
Livre des procédures fiscales
L215
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315481
1982-01-01 00:00:00
45875509b958f67cfd946d82c3f9dec44bfb4cd739930cd15ca96996994c59f2
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Les procès-verbaux constatant des infractions aux dispositions relatives aux taxes sur le chiffre d'affaires et taxes assimilées, peuvent être établis par les agents des douanes, les agents de la répression des fraudes et les officiers de police judiciaire.
Livre des procédures fiscales
L216
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315482
1982-01-01 00:00:00
5dff6e3d2f9e6b9be2b3cfee24e78c9aef4e506629fbf73379ebb90be618f6a7
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Les procès-verbaux constatant des infractions en matière de timbre des quittances peuvent être établis par les agents des douanes, les officiers de police judiciaire et les agents de la force publique.
Livre des procédures fiscales
L217
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315484
2000-03-31 00:00:00
08ff3cc0b7ec0a1bac0adaa061ecf360ff96912a45eb8b60a277407b84da94b9
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Afin de conserver la preuve des infractions constatées en matière de timbre, les agents habilités à rédiger les procès-verbaux sont autorisés à retenir tous les actes, registres, quittances ou autres pièces contrevenant aux règles légales en cette matière, qui leur sont présentés, pour les joindre aux procès-verbaux. Toutefois cette procédure n'est pas appliquée si les personnes en infraction consentent à signer les procès-verbaux ou à acquitter sur le champ le droit de timbre et l'amende encourue.
Livre des procédures fiscales
L219
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315487
1997-04-11 00:00:00
b16d4e84e522e6c3d76c61fea1da1e5a3160107016f54fd5063261fb26aadb79
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Les procès-verbaux constatant les infractions aux lois et règlements sur les tabacs peuvent être établis par les agents des douanes, les agents de l'administration des finances, les gendarmes, les commissaires de police, les agents des services des ponts et chaussées autorisés par la loi à dresser des procès-verbaux, les agents assermentés de l'office national des forêts, les gardes-champêtres et généralement tout agent assermenté.
Livre des procédures fiscales
L220
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315489
2002-03-31 00:00:00
c834025da6b8d9abe656f52e029486537467de35b08502c0f44e9e3730bfd8ca
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Les procès-verbaux constatant les infractions aux lois et règlements sur les alcools, alambics et boissons, peuvent être établis par les personnes mentionnées à l'article L. 220 et par les agents de la répression des fraudes ainsi que par les agents habilités à dresser les procès-verbaux en matière de police de la circulation routière désignés dans le code de la route.
Livre des procédures fiscales
L221
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315491
2002-03-31 00:00:00
bfe7e13680960644337b9f6eb2b53f5ce62134de4a5eec27db613d85d52b8bdd
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Les procès-verbaux constatant les infractions aux lois et règlements relatifs à l'impôt sur les cercles et maisons de jeux, peuvent être établis par les officiers de police judiciaire.
Livre des procédures fiscales
L223
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030022007
2015-01-01 00:00:00
373c72c5e4165e0e1cb168af3924d46941e60ca50ab8bfdcc5073ecf492ea81a
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Les procès-verbaux constatant les infractions aux lois et réglements relatifs à l'organisation du marché des vins et concernant les obligations fixées pour les sorties des vins de la propriété et les mesures prises pour l'amélioration de la qualité des vins, peuvent être établis par les agents chargés de la répression des fraudes commerciales et les agents de l'Etablissement national des produits de l'agriculture et de la mer (FranceAgriMer) ayant au moins le grade de contrôleur.
Livre des procédures fiscales
L224
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000021660904
2010-01-01 00:00:00
5dd2c78e3514ce69dcd7db4f2034028f2f44e32143572aec052b77ff91babb23
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Conformément à la première phrase de l'article L. 112-7 du code monétaire et financier les infractions aux dispositions des articles L. 112-6 à L. 112-6-2 du même code sont constatées par des agents désignés par arrêté du ministre chargé du budget.
Livre des procédures fiscales
L225 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000034598201
2017-05-05 00:00:00
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Au cas de poursuites pénales tendant à l'application des articles 1741 et 1743 du code général des impôts, le ministère public et l'administration doivent apporter la preuve du caractère intentionnel soit de la soustraction, soit de la tentative de se soustraire à l'établissement et au paiement des impôts mentionnés par ces articles.
Livre des procédures fiscales
L227
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315500
1982-01-01 00:00:00
fb0615e65307beaab859a709cd0ccc00928ad25f22c5a6758d77f22d1a9bb1d0
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I. – Sans préjudice des plaintes dont elle prend l'initiative, l'administration est tenue de dénoncer au procureur de la République les faits qu'elle a examinés dans le cadre de son pouvoir de contrôle prévu à l'article L. 10 qui ont conduit à l'application, sur des droits dont le montant est supérieur à 100 000 € : 1° Soit de la majoration de 100 % prévue à l'article 1732 du code général des impôts ; 2° Soit de la majoration de 80 % prévue au c du 1 de l'article 1728 , aux b ou c de l'article 1729 , au I de l'article 1729-0 A ou au dernier alinéa de l'article 1758 du même code ; 3° Soit de la majoration de 40 % prévue au b du 1 de l'article 1728 ou aux a ou b de l'article 1729 dudit code, lorsqu'au cours des six années civiles précédant son application le contribuable a déjà fait l'objet lors d'un précédent contrôle de l'application des majorations mentionnées aux 1° et 2° du présent I et au présent 3° ou d'une plainte de l'administration. L'administration est également tenue de dénoncer les faits au procureur de la République lorsque des majorations de 40 %, 80 % ou 100 % ont été appliquées à un contribuable soumis aux obligations prévues à l'article LO 135-1 du code électoral et aux articles 4 et 11 de la loi n° 2013-907 du 11 octobre 2013 relative à la transparence de la vie publique, sur des droits dont le montant est supérieur à la moitié du montant prévu au premier alinéa du présent I. L'application des majorations s'apprécie au stade de la mise en recouvrement. Toutefois, lorsqu'une transaction est conclue avant la mise en recouvrement, l'application des majorations s'apprécie au stade des dernières conséquences financières portées à la connaissance du contribuable dans le cadre des procédures prévues aux articles L. 57 et L. 76 du présent livre. Lorsque l'administration dénonce des faits en application du présent I, l'action publique pour l'application des sanctions pénales est exercée sans plainte préalable de l'administration. Les dispositions du présent I ne sont pas applicables aux contribuables ayant déposé spontanément une déclaration rectificative. II. – Sous peine d'irrecevabilité, les plaintes portant sur des faits autres que ceux mentionnés aux premier à cinquième alinéas du I et tendant à l'application de sanctions pénales en matière d'impôts directs, de taxe sur la valeur ajoutée et autres taxes sur le chiffre d'affaires, de droits d'enregistrement, de taxe de publicité foncière et de droits de timbre sont déposées par l'administration à son initiative, sur avis conforme de la commission des infractions fiscales. La commission examine les affaires qui lui sont soumises par le ministre chargé du budget. Le contribuable est avisé de la saisine de la commission qui l'invite à lui communiquer, dans un délai de trente jours, les informations qu'il jugerait nécessaires. Le ministre est lié par les avis de la commission. Un décret en Conseil d'Etat fixe les conditions de fonctionnement de la commission. Toutefois, l'avis de la commission n'est pas requis lorsqu'il existe des présomptions caractérisées qu'une infraction fiscale a été commise pour laquelle existe un risque de dépérissement des preuves et qui résulte : 1° Soit de l'utilisation, aux fins de se soustraire à l'impôt, de comptes ouverts ou de contrats souscrits auprès d'organismes établis à l'étranger ; 2° Soit de l'interposition de personnes physiques ou morales ou de tout organisme, fiducie ou institution comparable établis à l'étranger ; 3° Soit de l'usage d'une fausse identité ou de faux documents au sens de l'article 441-1 du code pénal, ou de toute autre falsification ; 4° Soit d'une domiciliation fiscale fictive ou artificielle à l'étranger ; 5° Soit de toute autre manœuvre destinée à égarer l'administration. Cette commission est également chargée de donner un avis à l'administration lorsque celle-ci envisage de rendre publiques des sanctions administratives, en application de l'article 1729 A bis du code général des impôts, ou lorsque l'administration envisage d'appliquer la sanction prévue à l'article 1740 D du même code.
Livre des procédures fiscales
L228
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041471253
2020-01-01 00:00:00
a885b1a630c4b90458819bd2f726bc0fdb4f23335152ccf46c7bc4ccd6b97757
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-0.02716466784477234, 0.039862148463726044, -0.011400447227060795, 0.08765317499637604 ]
La commission des infractions fiscales élabore chaque année à l'attention du Gouvernement et du Parlement un rapport d'activité, qui fait l'objet d'une publication, dans lequel figurent notamment le nombre de dossiers reçus et examinés, le nombre d'avis favorables et défavorables émis, répartis par impôts et taxes, ainsi que par catégories socio-professionnelles, en précisant le montant des droits visés pénalement. Les conditions du déclenchement des poursuites pénales en matière de fraude fiscale et les critères définis par la commission des infractions fiscales en la matière font l'objet d'un débat chaque année devant les commissions permanentes compétentes en matière de finances de l'Assemblée nationale et du Sénat. [Dispositions déclarées non conformes à la Constitution par la décision du Conseil constitutionnel n° 2013-679 DC du 4 décembre 2013].
Livre des procédures fiscales
L228 B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000028287829
2013-12-08 00:00:00
a7681177b2b9e295440e0d0ee94db01604eca3e05027705883f171cc98e2bf68
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Lorsque l'administration a déposé une plainte tendant à l'application de sanctions pénales en matière d'impôts directs, de taxe sur la valeur ajoutée et autres taxes sur le chiffre d'affaires, de droits d'enregistrement, de taxe de publicité foncière et de droits de timbre ou dénoncé les faits au procureur de la République, l'action publique peut être exercée sans nouvelle plainte ou dénonciation en cas de découverte de faits de fraude fiscale concernant le même contribuable et portant sur d'autres impôts ou taxes ou sur une période différente.
Livre des procédures fiscales
L228 C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037521443
2018-10-25 00:00:00
45901b99e208e7af936d82e5100ecbab9d4e19b692528bd398bb480464af5025
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Les plaintes sont déposées par le service chargé de l'assiette, du contrôle ou du recouvrement de l'impôt sans qu'il y ait lieu de mettre, au préalable, le contribuable en demeure de régulariser sa situation. Toutefois, les plaintes présentant un lien de connexité peuvent être déposées par un seul des services mentionnés au premier alinéa, compétent pour le dépôt de l'une de ces plaintes.
Livre des procédures fiscales
L229
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037527033
2018-10-25 00:00:00
4fc74a4c6d3a59ebc1d5cc5daf17d9bacf927823a060c10360268b11d0e03455
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-0.0335497111082077, 0.08092530816793442, 0.03191567584872246, 0.05871956795454025 ]
Les plaintes peuvent être déposées jusqu'à la fin de la sixième année qui suit celle au cours de laquelle l'infraction a été commise. Lorsque l'infraction a été commise dans les conditions prévues à l'article 1837 du code général des impôts, la plainte doit être déposée dans les six ans qui suivent l'affirmation jugée frauduleuse. La prescription de l'action publique est suspendue pendant une durée maximum de six mois entre la date de saisine de la commission des infractions fiscales et la date à laquelle cette commission émet son avis.
Livre des procédures fiscales
L230
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000028312267
2013-12-08 00:00:00
c3e46eb39766de64fcf44f2107ce2e6c0ab7dbe4dc314af4ce4f256d43f4818f
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Sous réserve de l'application des articles 203 et 210 du code de procédure pénale relatifs à la connexité des infractions, les poursuites en vue de l'application des sanctions pénales prévues à l'article 1741 du code général des impôts en cas de fraude fiscale sont portées devant le tribunal correctionnel dans le ressort duquel l'un quelconque des impôts en cause aurait dû être établi ou acquitté. Dans le cas où une personne a commis l'une des infractions prévues aux articles 1771 à 1778 du code général des impôts en matière d'impôts directs, les poursuites sont portées devant le tribunal correctionnel dans le ressort duquel l'infraction a été commise. Lorsqu'une personne a commis l'infraction d'affirmation frauduleuse prévue à l'article 1837 du code général des impôts en matière de droits d'enregistrement et de taxe de publicité foncière, les poursuites sont portées devant le tribunal correctionnel du domicile du défunt si l'affirmation frauduleuse est contenue dans une déclaration de succession et, dans les autres cas, devant le tribunal correctionnel soit du domicile de l'auteur du délit soit du lieu où le délit a été commis.
Livre des procédures fiscales
L231
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315503
1994-09-02 00:00:00
bf5185270a16198075cb787f7f3060dda9f9b67a29ca760ea35c99150775e826
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-0.024331776425242424, -0.0027540193405002356, -0.017262578010559082, 0.06493843346834183 ]
Lorsqu'une information est ouverte par l'autorité judiciaire sur la plainte de l'administration fiscale en matière de droits, taxes, redevances et impositions de toute nature mentionnés au code général des impôts, cette administration peut se constituer partie civile.
Livre des procédures fiscales
L232
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315505
2007-01-01 00:00:00
7611d4da47ad0038ebd873850729aa6c8183b5b8229d98a16ea438322be0ddf4
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-0.02078254334628582, -0.010789528489112854, 0.01816418021917343, 0.02833443507552147 ]
Les syndicats et organismes professionnels ou interprofessionnels peuvent exercer les droits réservés à la partie civile dans les poursuites engagées par les administrations fiscales soit par voie de plainte sur le fondement des articles 1741 et 1743 du code général des impôts, soit par voie de citation directe.
Livre des procédures fiscales
L233
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022175302
2010-05-01 00:00:00
49802716248f941a4c7c9b7a1e84ec4e4c8dece502ef15a59e6c05d97ae281b3
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Les infractions relatives à l'application des taxes sur le chiffre d'affaires, lorsqu'elles sont recouvrées et contrôlées selon les mêmes procédures et sous les mêmes sanctions, garanties, sûretés et privilèges que les droits de douanes, sont poursuivies et jugées selon la procédure et par les tribunaux compétents en matière douanière.
Livre des procédures fiscales
L234
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038049799
2021-01-01 00:00:00
c4bca85681c436e5296c160729cfb72e2bcbdd3f01acd8b51261fe8054f01244
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Les infractions en matière de contributions indirectes et de législations édictant les mêmes règles en matière de procédure et de recouvrement sont poursuivies devant le tribunal correctionnel, qui prononce la condamnation. L'administration instruit et défend sur l'instance portée devant le tribunal. En cas d'infraction touchant à la fois au régime fiscal et au régime économique de l'alcool, le service désigné par décret est seul chargé des poursuites. Dans les procédures dont les agents des douanes ont été saisis en application des I et II de l'article 28-1 du code de procédure pénale, le ministère public exerce l'action publique et l'action pour l'application des sanctions fiscales. Sur autorisation du ministère public, l'action pour l'application des sanctions fiscales peut être exercée par l'administration des douanes et, dans ce cas, le 3° de l'article L. 247 et l'article L. 248 sont applicables. Dans ces mêmes procédures, l'administration des douanes exerce l'action en paiement des droits et taxes compromis ou éludés, prévue par l'article 1804 B du code général des impôts.
Livre des procédures fiscales
L235
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000024166626
2011-06-12 00:00:00
f7cc7ea02c221d364d79443dfe911f33edc96c51d0fa076a159301587ca8d05c
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La personne qui fait l'objet de poursuites devant le tribunal correctionnel en est informée par la citation prévue par l'article 550 du code de procédure pénale ; celle-ci peut être faite soit par les huissiers de justice, soit par les agents de l'administration. La citation doit être délivrée dans le délai de trois ans à compter de la date du procès-verbal constatant l'infraction. Toutefois, lorsque la personne est en état d'arrestation, la citation doit être faite dans le délai d'un mois à partir de l'arrestation. L'inobservation de ces délais entraîne la nullité de la procédure.
Livre des procédures fiscales
L236
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315513
1992-12-31 00:00:00
da0c8610c68a66b4c3e0aca09b1104780ab7e9468c9924cc26883537a9c4ce67
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-0.04125380888581276, -0.05427166819572449, -0.006724529899656773, 0.023968210443854332 ]
Dans le cas de fabrication de tabacs, de détention, de vente ou de colportage de tabacs fabriqués, s'il résulte de l'instruction que d'autres individus ont coopéré à la fraude comme entrepreneurs de contrebande ou intéressés, les procès-verbaux sont transmis au procureur de la République qui exerce les poursuites au nom de l'administration.
Livre des procédures fiscales
L237
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315515
1992-12-31 00:00:00
09fedd0b61fa93ef8861788a046cec337fd255432f7a2b73d349069c9fb59cda
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Les procès-verbaux des agents de l'administration font foi jusqu'à preuve contraire. La personne qui fait l'objet des poursuites peut demander à apporter la preuve contraire des faits constatés dans le procès-verbal. Lorsque le tribunal accepte la demande, il reporte l'examen de l'affaire en la renvoyant à au moins quinze jours. Lorsque la personne concernée veut faire entendre des témoins, elle en dépose la liste au secrétariat-greffe avec leurs nom, prénoms, profession et domicile dans le délai de trois jours francs à compter de l'audience au cours de laquelle le renvoi a été prononcé.
Livre des procédures fiscales
L238
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315517
1992-12-31 00:00:00
53d2ac526eee6212094b871fc6b2570cef445f2b79f5d5391cb0d7abf6c563d6
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Les dispositions de droit commun sur l'instruction des flagrants délits devant les tribunaux correctionnels sont applicables dans les cas où une peine d'emprisonnement est prévue.
Livre des procédures fiscales
L239 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315519
2003-12-31 00:00:00
bf76238d71c7783fd2bd9a8aa6339b0755f44807de2a463a67669ff45e55d16a
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-0.04597998782992363, 0.026869870722293854, 0.051196880638599396 ]
Dans les cas où une peine d'emprisonnement est prévue, le ministère public peut exercer l'action pour l'application des sanctions fiscales accessoirement à l'action publique.
Livre des procédures fiscales
L239 B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315520
2003-12-31 00:00:00
81e193f145c8b0440a3a374270ebe7246bf1ca1ef17432a66d06c761f81bd54a
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-0.018980639055371284, -0.025456484407186508, -0.018651504069566727, -0.06513651460409164, 0.06804472208023071 ]
Si le tribunal juge mal fondée la saisie effectuée lors de la constatation de l'infraction, il peut condamner l'administration non seulement aux frais du procès et aux frais de garde mais encore à une indemnité représentant le préjudice que la saisie pratiquée a pu causer. Lorsque l'administration fait appel du jugement déclarant que la saisie n'est pas valable, les moyens de transport et tous les objets ou marchandises sujets à dépérissement ne sont remis qu'après fourniture d'une caution solvable et estimation de leur valeur.
Livre des procédures fiscales
L241
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315521
1982-01-01 00:00:00
ebc90699d6f8c8b436dd7bd442c9ac995cd8a82948d657d8afce5e5185abcd6c
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-0.012821231037378311, 0.00317525421269238, -0.02675744704902172, 0.014898483641445637 ]
Lorsque des objets ou marchandises saisis ont été placés sous la garde d'un dépositaire non choisi par la personne entre les mains de laquelle ils ont été saisis et qu'ils ont dépéri avant d'être restitués ou d'être offerts en restitution, l'administration peut être condamnée à en payer la valeur ou l'indemnité de dépérissement.
Livre des procédures fiscales
L242
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315522
1982-01-01 00:00:00
a00fa3e260416458dee11c736548b92dbb48d233bbfb14624bf98fae7224da0b
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Lorsqu'un procès-verbal portant saisie d'objets prohibés est annulé pour vice de forme, la confiscation de ces objets est néanmoins prononcée sans amende, à la demande de l'administration ou sur les conclusions du procureur de la République. La confiscation des objets saisis en contravention est également prononcée, malgré la nullité du procès-verbal, si la contravention se trouve suffisamment constatée par l'instruction.
Livre des procédures fiscales
L243
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315523
1982-01-01 00:00:00
cd745357d3035579f0ec28d95b13679944b9ebf1cd8758ef4288753e03a68b2e
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La confiscation des objets et marchandises saisis au cours d'un transport peut être demandée et prononcée contre les conducteurs du véhicule sans que l'administration soit obligée de mettre en cause les propriétaires, même s'ils sont connus d'elle. Toutefois si les propriétaires interviennent ou s'ils sont mis en cause par les conducteurs, il doit être statué sur ces interventions ou réclamations.
Livre des procédures fiscales
L244
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315524
1982-01-01 00:00:00
397205d93ef2dfebbe196cc1a2a97c310c6a21df70c6a345d810af4ace9f17e5
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Les objets ou marchandises confisqués ou saisis pour fraude ou contravention ne peuvent être revendiqués par leurs propriétaires. De même, leur prix, qu'il fasse ou non l'objet d'un dépôt en consignation, ne peut être réclamé par aucun créancier, même privilégié. Le propriétaire et les créanciers conservent leur droit de recours contre les auteurs de la fraude.
Livre des procédures fiscales
L245
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315525
1982-01-01 00:00:00
1256c964c232cc4e2e38cb8b049cc9ed4460532406468690628daa7dc5d2ac72
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En matière de contributions indirectes et de réglementations assimilées, le juge des libertés et de la détention du tribunal judiciaire dans le ressort duquel sont situés les biens, produits ou marchandises saisis en infraction ou le juge d'instruction saisi de l'affaire peut, à la requête de l'administration, sous réserve d'un prélèvement préalable d'échantillons et selon des modalités fixées par décret, autoriser la destruction des biens saisis qui sont impropres à la consommation, qui ne peuvent être conservés sans risque de détérioration, dont la vente est soumise à monopole ou dont la commercialisation est interdite. Les décisions prises en application du présent article font l'objet d'une ordonnance motivée. L'ordonnance portant autorisation de destruction est notifiée au propriétaire des biens s'il est connu. Ce dernier peut déférer l'ordonnance précitée à la chambre de l'instruction par déclaration au greffe du tribunal dans les dix jours qui suivent la notification de la décision. L'appel est suspensif. Le propriétaire peut être entendu par la chambre de l'instruction.
Livre des procédures fiscales
L245 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046855478
2023-01-01 00:00:00
48a01a9f503641af702b6cf79bf628eacbf242f474a755732c9e14152e6ddb9b
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Les infractions aux règles de la facturation constatées dans les conditions prévues au premier alinéa de l'article L. 450-1 et aux articles L. 450-2 et L. 450-3 du code de commerce sont poursuivies pénalement dans le délai le plus bref selon les procédures de la comparution immédiate, de l'information ou de la citation directe.
Livre des procédures fiscales
L246
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316002
2001-03-31 00:00:00
72a0eb3c2707960257a5765cd3a4c8ce49656c6b150b5053067810143584f713
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L'administration peut accorder sur la demande du contribuable ; 1° Des remises totales ou partielles d'impôts directs régulièrement établis lorsque le contribuable est dans l'impossibilité de payer par suite de gêne ou d'indigence ; 2° Des remises totales ou partielles d'amendes fiscales ou de majorations d'impôts lorsque ces pénalités et, le cas échéant, les impositions auxquelles elles s'ajoutent sont définitives ; 2° bis Des remises totales ou partielles des frais de poursuites mentionnés à l'article 1912 du code général des impôts et des intérêts moratoires prévus à l'article L. 209 du présent livre ; 3° Par voie de transaction, une atténuation d'amendes fiscales ou de majorations d'impôts lorsque ces pénalités et, le cas échéant, les impositions auxquelles elles s'ajoutent ne sont pas définitives. Les dispositions des 2° et 3° sont le cas échéant applicables s'agissant des sommes dues au titre de l'intérêt de retard visé à l'article 1727 du code général des impôts. L'administration peut également décharger de leur responsabilité les personnes tenues au paiement d'impositions dues par un tiers. Peut être considérée comme une personne tenue au paiement d'impositions dues par un tiers la personne remplissant les conditions fixées aux 1 et 3 du II de l'article 1691 bis du même code. Aucune autorité publique ne peut accorder de remise totale ou partielle de droits d'enregistrement, d'impôt sur la fortune immobilière, de taxe de publicité foncière, de droits de timbre, de taxes sur le chiffre d'affaires, de contributions indirectes, des taxes mentionnées aux articles L. 256 B à L. 256 D et de taxes assimilées à ces droits, taxes et contributions. Par dérogation, l'administration fiscale peut accorder une remise totale ou partielle des rappels de taxe sur la valeur ajoutée résultant de la caractérisation d'un établissement stable en France d'une entreprise étrangère, sous réserve que le montant de la taxe sur la valeur ajoutée rappelé ait été acquitté au titre des mêmes opérations par le preneur des biens et services fournis et n'ait pas été contesté par celui-ci dans le délai imparti pour l'introduction d'un recours contentieux. L'administration ne peut transiger lorsque le contribuable met en œuvre des manœuvres dilatoires visant à nuire au bon déroulement du contrôle.
Livre des procédures fiscales
L247
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049633806
2024-06-02 00:00:00
624c6b21bfb88a906cd68977852f97ff9123ed1c85f47b72c0a01577d7a80b73
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La détermination du montant de l'atténuation fixée en application du 3° de l'article L. 247 garantit le respect de la hiérarchie des sanctions prévues au chapitre II du livre II du code général des impôts.
Livre des procédures fiscales
L247-0 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000028287784
2013-12-08 00:00:00
d2da0f9c7bee58017852f9b092ae9a3827928b2f35f0f98961fa3580e6929aa0
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Les contribuables de bonne foi, en situation de gêne ou d'indigence, qui ont déposé auprès de la commission de surendettement des particuliers visée à l'article L. 712-4 du code de la consommation une demande faisant état de dettes fiscales et qui ne font pas l'objet d'une procédure de rétablissement personnel prévue aux articles L. 332-5 ou L. 742-3 à L. 742-7 dudit code bénéficient d'un remise d'impôts directs au moins équivalente à celle recommandée par ladite commission pour les autres créances.
Livre des procédures fiscales
L247 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000034598192
2017-05-05 00:00:00
3b344b4885134e873e525d35d26b2a9414e606de60671574dbdfe87fa8c25144
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-0.022212034091353416, -0.04469568282365799, 0.032577164471149445 ]
Les administrations financières peuvent, lorsqu'un plan de sauvegarde prévu à l'article L. 626-1 du code de commerce est arrêté ou, en vertu de l'article L. 351-4 du code rural et de la pêche maritime, lorsqu'un règlement amiable prévu à l'article L. 351-1 de ce code est arrêté, consentir des remises de dettes dans les conditions fixées à l'article L. 626-6 du même code.
Livre des procédures fiscales
L247 C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027508900
2013-06-07 00:00:00
b6067c24ad87bf753f4f192d4b96e848e62c6c4070acb6ea5584edeec0b318f4
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-0.03305459022521973, -0.036881688982248306, -0.041069258004426956, -0.00269116647541523 ]
Conformément au I de l'article L. 631-19 du code de commerce, les dispositions de l'article L. 626-6 du même code sont applicables au plan de redressement.
Livre des procédures fiscales
L247 D
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315533
2006-01-01 00:00:00
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-0.039473552256822586, 0.008947620168328285, 0.03578631952404976, -0.01789356768131256 ]
Les infractions peuvent faire l'objet de transactions avant mise en mouvement d'une action judiciaire ou, dans les conditions fixées à l'article L. 249 , avant jugement définitif.
Livre des procédures fiscales
L248
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315534
1982-01-01 00:00:00
12cc6cad29ff73e80f8478aff6b72a002d66e4df9efe4d257879daab7864cf87
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En matière de contributions indirectes, après mise en mouvement par l'administration ou le ministère public d'une action judiciaire, l'administration ne peut transiger que si l'autorité judiciaire admet le principe d'une transaction. L'accord de principe est donné par le ministère public lorsque l'infraction est passible à la fois de sanctions fiscales et de peines, par le président de la juridiction saisie lorsque l'infraction est passible seulement de sanctions fiscales. Après jugement définitif, les sanctions fiscales prononcées par les tribunaux ne peuvent faire l'objet de transaction. Les demandes de remise, totale ou partielle, des sanctions fiscales pour tenir compte des ressources et des charges du débiteur, sont instruites par l'administration et soumises au président de la juridiction qui a prononcé la condamnation. La remise ne peut être accordée qu'après avis conforme du président de la juridiction.
Livre des procédures fiscales
L249
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315535
1982-01-01 00:00:00
ae23f5bb832c0b69c78c0a5ac30067d7a1b1fd3f298a7f500a9537b4958b2fda
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Les demandes présentées par les contribuables en vue d'obtenir la remise des majorations prévues par l'article 1729 du code général des impôts sont soumises pour avis à la commission des impôts directs et des taxes sur le chiffre d'affaires compétente lorsque ces majorations sont consécutives à des rectifications relevant de la compétence de l'une ou l'autre de ces commissions, telle qu'elle est définie aux articles L. 59 , L. 59 A et L. 59 C .
Livre des procédures fiscales
L250
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033817246
2017-09-01 00:00:00
be68353128b401ea698055b0ab056d919b8bfdcc194c99bc6a7ef0858b5b5679
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-0.02422299236059189, -0.0040553174912929535, -0.011805071495473385, 0.056278958916664124 ]
Lorsqu'une transaction est devenue définitive après accomplissement des obligations qu'elle prévoit et approbation de l'autorité compétente, aucune procédure contentieuse ne peut plus être engagée ou reprise pour remettre en cause les pénalités qui ont fait l'objet de la transaction ou les droits eux-mêmes. Dans le cas où le contribuable refuse la transaction qui lui a été proposée par l'administration et porte ultérieurement le litige devant le tribunal compétent, celui-ci fixe le taux des majorations ou pénalités en même temps que la base de l'impôt.
Livre des procédures fiscales
L251
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315536
1982-01-01 00:00:00
3122202e3357045ee41779ef4d95f9c52751fb9201791afa23eb2fa04eb5cffe
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Chaque année, le ministre chargé du budget publie un rapport sur l'application de la politique de remises et de transactions à titre gracieux par l'administration fiscale, qui mentionne le nombre, le montant total, le montant médian et le montant moyen des remises accordées, répartis par type de remise accordée et par imposition concernée, pour les personnes morales et pour les personnes physiques. Ce rapport mentionne également ces mêmes informations concernant les règlements d'ensemble réalisés par l'administration fiscale. Il présente enfin les conventions judiciaires d'intérêt public signées en matière fiscale. Ce rapport peut faire l'objet d'un débat chaque année devant les commissions permanentes compétentes en matière de finances de l'Assemblée nationale et du Sénat. [Dispositions déclarées non conformes à la Constitution par la décision du Conseil constitutionnel n° 2013-679 DC du 4 décembre 2013].
Livre des procédures fiscales
L251 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041474095
2019-12-30 00:00:00
378da5ddb5bb762554950d1663c21f17326551efcdd059d932e9f14e68496fc2
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Sans préjudice des dispositions de l'article L. 190, les différends entre l'administration française et les administrations d'autres Etats membres de l'Union européenne découlant de l'interprétation et de l'application de conventions fiscales conclues entre la France et un ou plusieurs Etats membres de l'Union européenne qui prévoient l'élimination de la double imposition du revenu et, le cas échéant, de la fortune et aboutissant à une imposition non conforme à ces conventions peuvent faire l'objet d'une procédure de règlement dans les conditions prévues au présent chapitre et précisées par décret.
Livre des procédures fiscales
L251 B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037958473
2019-01-01 00:00:00
b5445c137afa962e5f66c12d07ebea1e32c6f1d2cb4d81ee502c24adede09632
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Pour l'application de l'article L. 251 B, la double imposition s'entend de l'imposition par la France et au moins un autre Etat membre, d'un même revenu ou d'une même fortune imposable relevant d'une convention fiscale, lorsque cette imposition donne lieu à l'une ou plusieurs des situations suivantes : 1° Une charge fiscale supplémentaire ; 2° Une augmentation de la charge fiscale ; 3° Une annulation ou une réduction des pertes qui pourraient être utilisées pour compenser des bénéfices imposables.
Livre des procédures fiscales
L251 C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037958475
2019-01-01 00:00:00
72f8efe62490f18ec9b843486d59324b62e8a00f60a16ec62b53315e940aee27
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La procédure de règlement des différends peut être engagée par tout contribuable résident de France ou d'un autre Etat membre de l'Union européenne au sens de la convention fiscale applicable conclue entre la France et cet autre Etat membre dès lors qu'il est soumis à une imposition qui donne lieu à un différend défini à l'article L. 251 B. La demande d'ouverture de la procédure de règlement des différends doit être introduite simultanément auprès de l'administration fiscale française et de celles des autres Etats membres concernés dans un délai de trois ans à compter de la réception de la première mesure administrative qui peut entraîner une imposition immédiate ou future déterminée dans son principe et dans son montant. Par dérogation aux dispositions du deuxième alinéa du présent article, le contribuable résident de France au sens de la convention fiscale applicable peut s'adresser durant toute la procédure de règlement des différends à l'administration fiscale française lorsqu'il est un particulier ou lorsqu'il n'est pas une grande entreprise et ne fait pas partie d'un grand groupe au sens de la directive 2013/34/ UE du Parlement européen et du Conseil du 26 juin 2013 relative aux états financiers annuels, aux états financiers consolidés et aux rapports y afférents de certaines formes d'entreprises, modifiant la directive 2006/43/ CE du Parlement européen et du Conseil et abrogeant les directives 78/660/ CEE et 83/349/ CEE du Conseil. Dans ce cas, l'administration fiscale française se charge de toutes les communications à effectuer aux administrations des autres Etats membres concernés.
Livre des procédures fiscales
L251 D
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037958479
2019-01-01 00:00:00
cd34543ad5675e6b050e03a93033d68aaf65d04a53f5044bf1cbbb5eb16a3a4a
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I.-La décision d'acceptation ou de rejet de la demande d'ouverture mentionnée à l'article L. 251 D est notifiée au contribuable dans un délai de six mois à compter de la réception de celle-ci ou, lorsque des informations complémentaires ont été demandées, dans un délai de six mois à compter de la réception de ces dernières. La décision de rejet doit être motivée. II.-Dans le délai mentionné au I du présent article, l'administration fiscale française peut décider de régler le différend unilatéralement, sans faire intervenir l'administration des autres Etats membres concernés. Dans ce cas, elle le notifie au contribuable ainsi qu'aux administrations des autres Etats membres concernés. Cette notification entraîne la clôture de la procédure de règlement des différends. III.-En cas de dépôt d'une réclamation dans les conditions prévues aux articles L. 190 et suivants, le délai prévu au I du présent article est suspendu jusqu'à l'issue de la procédure contentieuse ou sa clôture pour tout autre motif. IV.-Lorsque l'administration fiscale n'a pas pris de décision dans le délai prévu au I, le cas échéant prorogé dans les conditions prévues au III, la demande d'ouverture est acceptée.
Livre des procédures fiscales
L251 E
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037958481
2019-01-01 00:00:00
3815bd47e4d5b6807c13f3eda778367f5095cced2157d184f4538cb9758eb44a
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La décision de rejet de la demande d'ouverture peut faire l'objet d'un recours devant le juge mentionné à l'article L. 199 lorsque la même décision a été prise par l'administration fiscale française et par toutes les autres administrations des Etats membres concernés.
Livre des procédures fiscales
L251 F
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037958483
2019-01-01 00:00:00
ea9e99b0033a302f8c9d90af42442de93119629ff4b3dde351f1e5d80fd6259e
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Lorsque la demande d'ouverture prévue à l'article L. 251 D a été acceptée par l'administration fiscale française et par celles des autres Etats membres concernés, l'administration fiscale française doit traiter le différend à l'amiable dans un délai de deux ans à compter de la dernière notification d'une décision d'acceptation de la demande d'ouverture par l'une des administrations des Etats membres concernés. Le délai de deux ans mentionné au premier alinéa du présent article peut être prorogé d'un an au plus sur décision motivée de l'administration fiscale, communiquée au contribuable et à toutes les autres administrations des Etats membres concernés.
Livre des procédures fiscales
L251 G
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037958487
2019-01-01 00:00:00
81c68665a0abdc29dd11650375b42525a925fa094585721ed1ded3a266737b1c
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I.-Lorsque l'administration fiscale française et celles des autres Etats membres concernés sont parvenues à un accord sur le règlement du différend dans le délai prévu à l'article L. 251 G, cet accord est contraignant à l'égard de la France et exécutoire pour le contribuable, sous réserve que ce dernier accepte cette décision et renonce à tout recours. Lorsque d'autres recours ont été engagés, cet accord ne prend effet qu'à partir du moment où le contribuable a transmis à l'administration fiscale française et aux administrations des autres Etats membres concernés les éléments attestant que des dispositions ont été prises pour mettre fin à ces recours. II.-En cas de refus par le contribuable, d'absence de réponse ou d'absence de transmission à l'administration fiscale des éléments d'attestation, la procédure de règlement des différends est clôturée.
Livre des procédures fiscales
L251 H
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037958489
2019-01-01 00:00:00
6e7b621dece7b7eaa56b0f84a4a97c89b38d256c9690d8d012b0ec9ce69d038e
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Lorsque l'administration fiscale française et celles des autres Etats membres concernés ne sont pas parvenues à un accord dans le délai prévu à l'article L. 251 G, l'administration fiscale française le notifie au contribuable en lui indiquant les raisons pour lesquelles il n'a pas été possible de parvenir à un accord ainsi que les voies et délais de saisine de la commission prévue à l'article L. 251 K.
Livre des procédures fiscales
L251 I
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037958491
2019-01-01 00:00:00
b20e128d7278a9171396a390aac28f4f7d92a71e3b662ce656ccddbd345b6c63
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I.-En cas de dépôt d'une réclamation dans les conditions prévues aux articles L. 190 et suivants, le délai prévu à l'article L. 251 G est suspendu jusqu'à l'issue de la procédure contentieuse ou sa clôture pour toute autre cause. II.-Lorsqu'une procédure administrative ou juridictionnelle susceptible d'aboutir à la confirmation de l'une des majorations prévues aux b et c du 1 de l'article 1728, à l'article 1729, au a de l'article 1732 et aux premier et dernier alinéas de l'article 1758 du code général des impôts a été engagée, la procédure amiable est suspendue à compter de la date d'acceptation de la demande d'ouverture jusqu'à la date de l'issue définitive de cette procédure administrative ou juridictionnelle.
Livre des procédures fiscales
L251 J
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037958493
2019-01-01 00:00:00
fa157eb5d98a6ea1824ab2b049e6fdbe6bbbd2ccb2fc3759438950774313d7c9
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Sur demande du contribuable adressée à l'administration fiscale française et à celles des autres Etats membres concernés, une commission consultative est constituée par ces administrations conformément aux articles L. 251 P à L. 251 S, selon le cas : 1° Lorsque la demande d'ouverture prévue à l'article L. 251 D a été rejetée en application de l'article L. 251 E par l'administration fiscale française ou par une ou plusieurs des administrations des autres Etats membres concernés mais non par l'ensemble de ces administrations ; la demande doit comprendre une déclaration du contribuable certifiant qu'aucun autre recours ne peut être introduit ou n'est en instance et qu'il a renoncé à son droit à d'autres recours contre les décisions de rejet prononcées par les administrations concernées ; 2° Lorsque l'administration fiscale française et celles des autres Etats membres concernés ont accepté la demande d'ouverture introduite par le contribuable mais ne sont pas parvenues à un accord amiable sur la manière de régler le différend dans le délai prévu au premier alinéa de l'article L. 251 G.
Livre des procédures fiscales
L251 K
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037958499
2019-01-01 00:00:00
9ce6e76b7b4180406fbe9178bca87e160479c0b54c56ec8fa64247aee5a395d1
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La commission consultative est constituée dans un délai de cent vingt jours à compter de la date de réception de la demande prévue à l'article L. 251 K.
Livre des procédures fiscales
L251 L
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037958501
2019-01-01 00:00:00
9a2f9d71dc627e0bcbc97bbb2ddebd8804a48699378e2f2256243f8e07012646
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0.04629321023821831, -0.039762094616889954, 0.012586708180606365 ]
La procédure de règlement des différends en commission consultative prévue à l'article L. 251 K ne peut pas être engagée : 1° S'il a été fait application d'une des majorations prévues aux b et c du 1 de l'article 1728, à l'article 1729, au a de l'article 1732 et aux premier et dernier alinéas de l'article 1758 du code général des impôts et que l'une de ces majorations est devenue définitive ; 2° Ou si la demande d'ouverture n'a pas trait à une double imposition telle que définie à l'article L. 251 C du présent livre ; 3° Ou si une décision de justice définitive a confirmé l'imposition ou la décision de rejet de la demande d'ouverture prononcée par l'administration fiscale en application de l'article L. 251 E.
Livre des procédures fiscales
L251 M
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037958503
2019-01-01 00:00:00
af5fe44df1a3c51a531ca7022fbdb4719f9e517d1bf92fd36061607ad6729e67
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I.-Lorsque la commission consultative a été constituée dans le cas prévu au 1° de l'article L. 251 K, la décision d'acceptation ou de rejet de la demande d'ouverture de la procédure de règlement des différends intervient dans un délai de six mois à compter de la date de sa constitution. II.-Lorsque la commission consultative accepte la demande d'ouverture, la procédure amiable prévue à l'article L. 251 G est engagée à la demande de l'administration fiscale. Le délai prévu au même article L. 251 G court à compter de la date de la notification de la décision de la commission consultative. Lorsque l'administration fiscale française et celles des autres Etats membres concernés n'ont pas demandé l'ouverture de la procédure amiable dans un délai de soixante jours à compter de la notification de la décision de la commission consultative, cette commission rend un avis sur la manière de régler le différend conformément aux articles L. 251 Y et suivants. La commission consultative est alors réputée avoir été constituée à la date d'expiration du délai de soixante jours.
Livre des procédures fiscales
L251 N
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037958505
2019-01-01 00:00:00
fca711b5ed155b5da2aa200a944bbcb087b45a2c1969b749cca1abcea7570aa5
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-0.00363914854824543, 0.009228423237800598, -0.01584063284099102, 0.04530634731054306 ]
Lorsque la commission consultative a été constituée dans le cas prévu au 2° de l'article L. 251 K, elle rend un avis sur la manière de régler le différend conformément aux articles L. 251 Y et suivants.
Livre des procédures fiscales
L251 O
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037958507
2019-01-01 00:00:00
8e0fcea01fcdc55c0ee8f5654a0852f14eb62da3f7a33c2449e91504a2fdda32
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La commission consultative est composée : 1° D'un président ; 2° D'un représentant de l'administration fiscale française et d'un représentant de chacune des administrations des autres Etats membres concernés. Si l'administration fiscale française et celles des autres Etats membres concernés en conviennent, le nombre de ces représentants peut être porté à deux par Etat ; 3° D'une personnalité indépendante nommée par l'administration fiscale française et d'une personnalité indépendante nommée par chacune des administrations des autres Etats membres concernés à partir d'une liste établie par la Commission européenne. Si l'administration fiscale française et celles des autres Etats membres concernés en conviennent, le nombre de ces personnalités ainsi désignées peut être porté à deux pour chaque administration.
Livre des procédures fiscales
L251 P
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037958511
2019-01-01 00:00:00
506669420c925193f02458aa6d7d9b4558f51f72ce334d34f7add9c1a8faf038
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I.-L'administration fiscale française nomme un suppléant pour chaque personnalité indépendante qu'elle a nommée conformément aux dispositions du 3° de l'article L. 251 P pour le cas où celle-ci serait empêchée de remplir ses fonctions. II.-Sauf dans le cas où les personnalités indépendantes ont été nommées par le juge conformément à l'article L. 251 R, l'administration fiscale française peut récuser toute personnalité indépendante, pour tout motif convenu à l'avance avec les administrations des autres Etats membres concernés ou pour un des motifs suivants : 1° La personnalité appartient à l'une des administrations concernées ou exerce des fonctions pour le compte de l'une de ces administrations, ou s'est trouvée dans une telle situation à un moment donné au cours des trois années précédant la date de sa nomination ; 2° La personnalité détient une participation importante ou un droit de vote dans une entreprise concernée par la demande ou est employée ou conseillère d'une telle entreprise, ou s'est trouvée dans une telle situation à un moment donné au cours des cinq années précédant la date de sa nomination ; 3° La personnalité ne présente pas les garanties d'objectivité suffisantes pour le règlement du différend à traiter ; 4° La personnalité est employée au sein d'une entreprise qui fournit des conseils fiscaux ou donne des conseils fiscaux à titre professionnel, ou s'est trouvée dans une telle situation à un moment donné au cours des trois années précédant la date de sa nomination. III.-La personnalité qui a été nommée conformément au I du présent article, ou son suppléant, déclare à l'administration fiscale tout intérêt, toute relation ou tout autre élément qui serait de nature à nuire à son indépendance ou à son impartialité ou qui pourrait raisonnablement donner une apparence de partialité au cours de la procédure. IV.-Pendant une période de douze mois suivant la date de la décision de la commission consultative, une personnalité indépendante faisant partie de cette commission s'abstient d'être dans une situation qui aurait pu conduire l'administration fiscale à s'opposer à sa nomination conformément au II.
Livre des procédures fiscales
L251 Q
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037958513
2019-01-01 00:00:00
c3b512312d302720e9babad125b84f749633abca3f4c2313fb5e382cb5fc0c99
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Lorsque la commission consultative n'est pas constituée dans le délai prévu à l'article L. 251 L, et que l'administration fiscale française n'a pas procédé à la nomination d'au moins une personnalité indépendante et d'un suppléant, le contribuable peut saisir le président du tribunal judiciaire de Paris afin qu'il nomme une personnalité indépendante et son suppléant sur la liste mentionnée au 3° de l'article L. 251 P.
Livre des procédures fiscales
L251 R
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000039278580
2020-01-01 00:00:00
b227bde85845031efa0907ae02521ef25584ea34e2f2e42f2387139d51dc2647
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Les représentants et personnalités mentionnées aux 2° et 3° de l'article L. 251 P désignent un président parmi les personnalités figurant sur la liste mentionnée au même 3°. Sauf s'ils en conviennent autrement, le président est un juge. Lorsque les personnalités mentionnées audit 3° ont toutes été désignées dans les conditions prévues à l'article L. 251 R, il est procédé à la désignation du président par tirage au sort parmi les personnalités figurant sur la liste mentionnée au 3° de l'article L. 251 P.
Livre des procédures fiscales
L251 S
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037958517
2019-01-01 00:00:00
684f70d9da382c0ca4fc3d57d40ed2722b9598918306901931416d43a19d132f
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Les règles de fonctionnement de la commission consultative sont déterminées conjointement par l'administration fiscale française et celles des autres Etats membres concernés. Elles sont notifiées au contribuable par l'administration fiscale française selon des modalités définies par décret. Si l'administration fiscale française n'a pas notifié au contribuable les règles de fonctionnement de la commission consultative, les personnalités indépendantes et le président communiquent au contribuable dans le délai de quinze jours à compter de la constitution de la commission consultative ces règles complétées conformément à un modèle établi selon des modalités précisées par la Commission européenne. Si les personnalités indépendantes et le président ne se sont pas accordés sur les règles de fonctionnement ou ne les ont pas notifiées au contribuable, celui-ci peut saisir le juge mentionné à l'article L. 251 R afin que celui-ci fixe des règles de fonctionnement conformément aux règles type mentionnées au paragraphe 3 de l'article 11 de la directive (UE) 2017/1852 du Conseil du 10 octobre 2017 concernant les mécanismes de règlement des différends fiscaux dans l'Union européenne.
Livre des procédures fiscales
L251 T
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037958521
2019-01-01 00:00:00
2ad996b0ad2b47a67df855de3112e3b0245874111cc3e9d1cb809e2dd348381f
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Le contribuable peut fournir à la commission consultative, sous réserve de l'accord de l'administration fiscale française, tous renseignements, éléments de preuve ou documents susceptibles d'être utiles pour la décision. Le contribuable et l'administration fiscale française fournissent tous renseignements, éléments de preuve ou documents à la demande de la commission consultative. Toutefois, l'administration fiscale française peut refuser une telle communication dans chacun des cas suivants : 1° Le droit applicable ne permet pas à l'administration fiscale d'obtenir les éléments ; 2° Ces éléments concernent des secrets commerciaux, industriels ou professionnels ou des procédés commerciaux ; 3° La divulgation des éléments est contraire à l'ordre public.
Livre des procédures fiscales
L251 U
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037958525
2019-01-01 00:00:00
a5b35959c56f982673523b3cdb07fc9acedb059276e7463296e0367015c22e08
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Les contribuables peuvent, sous réserve de l'accord de l'administration fiscale française, demander à se présenter ou se faire représenter devant la commission consultative. Lorsque la commission consultative le requiert, les personnes concernées se présentent devant elle ou s'y font représenter.
Livre des procédures fiscales
L251 V
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037958527
2019-01-01 00:00:00
dd15d480d0b3554f114ebd073165f5490caa60554384a0c8ae20fa2b4b5e7257
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Les personnalités indépendantes et tout autre membre de la commission consultative sont soumis à l'obligation de secret professionnel prévue à l'article L. 103 en ce qui concerne les renseignements qu'ils obtiennent en cette qualité.
Livre des procédures fiscales
L251 W
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037958529
2019-01-01 00:00:00
11306d74d5c6822004f1b91361a15d2ecb5544efffea41430d9015fbc6c1a347
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A la demande de l'administration fiscale, les contribuables et, le cas échéant, leurs représentants s'engagent par écrit à traiter comme secret tout renseignement, y compris la connaissance de documents, qu'ils obtiennent au cours de la procédure de règlement des différends en commission consultative. Tout manquement à cette obligation au secret professionnel entraîne l'application des sanctions prévues à l'article 226-13 du code pénal.
Livre des procédures fiscales
L251 X
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037958531
2019-01-01 00:00:00
53a1d3d93cc8557aa7f59de4224bc75c66350a3f4be230a472bf5a30d873f1fa
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La commission consultative rend son avis dans un délai de six mois à compter de la date à laquelle elle a été constituée. Lorsque la commission consultative estime que la complexité de la demande rend nécessaire un délai supplémentaire, elle peut décider de prolonger le délai mentionné au premier alinéa de trois mois au plus. Elle en informe l'administration fiscale française et le contribuable.
Livre des procédures fiscales
L251 Y
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037958535
2019-01-01 00:00:00
fd53477a3a8095e4614eaf52510503c91badcdb95163e1bc2cc73468a13d6dcf
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La commission consultative fonde son avis sur les dispositions des accords ou conventions applicables mentionnés à l'article L. 251 B, ainsi que sur toute règle nationale applicable. Elle se prononce à la majorité simple de ses membres. En l'absence de majorité, la voix du président est prépondérante. Le président communique l'avis de la commission à l'administration fiscale française. Le contribuable est informé de ce que la commission a rendu son avis.
Livre des procédures fiscales
L251 Z
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037958537
2019-01-01 00:00:00
47ad9e2c7784d4a59705c88011f49c33b19cf690c1d2b2ea868b9bb9d73d9b48
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