{"id":16389,"date":"2019-11-22T10:59:12","date_gmt":"2019-11-22T09:59:12","guid":{"rendered":"https:\/\/www.avoloi.eu\/?p=16389"},"modified":"2019-11-22T10:59:12","modified_gmt":"2019-11-22T09:59:12","slug":"larret-du-jour-impot-revenu-succession","status":"publish","type":"post","link":"https:\/\/avoloi.fr\/blog\/larret-du-jour-impot-revenu-succession\/","title":{"rendered":"L’arr\u00eat du jour #174 Imp\u00f4t sur le revenu et succession"},"content":{"rendered":"

C\u2019est l\u2019histoire d\u2019un h\u00e9ritier qui rappelle \u00e0 l\u2019administration fiscale qu\u2019il n\u2019est pas le seul successeur\u2026<\/i><\/b><\/h2>\n

Une personne oublie de d\u00e9poser sa d\u00e9claration de revenus et d\u00e9c\u00e8de quelques mois plus tard. Suite \u00e0 ce d\u00e9c\u00e8s, l\u2019administration se tourne vers l\u2019un de ses 10 h\u00e9ritiers et lui adresse, par lettre recommand\u00e9e avec AR, une mise en demeure de d\u00e9poser la d\u00e9claration de revenus du d\u00e9funt.<\/p>\n

L’objet du litige<\/h3>\n

Constatant que l\u2019h\u00e9ritier n\u2019a ni r\u00e9cup\u00e9r\u00e9 ce courrier, ni d\u00e9pos\u00e9 la d\u00e9claration r\u00e9clam\u00e9e, l\u2019administration d\u00e9cide alors d\u2019engager une proc\u00e9dure de taxation d\u2019office, ce qui la conduit \u00e0 r\u00e9clamer \u00e0 chacun des 10 h\u00e9ritiers le paiement d\u2019une fraction de l\u2019imp\u00f4t d\u00fb (calcul\u00e9e \u00e0 proportion des droits d\u00e9tenus par chacun d\u2019eux dans la succession). Redressement fiscal que conteste l\u2019un des h\u00e9ritiers : en l\u2019absence de mandataire d\u00e9sign\u00e9, l\u2019administration aurait d\u00fb adresser la mise en demeure \u00e0 chacun des 10 h\u00e9ritiers, et pas seulement \u00e0 l\u2019un d\u2019entre eux.<\/p>\n

Le verdict<\/h3>\n

Une erreur de proc\u00e9dure qui permet effectivement aux h\u00e9ritiers d\u2019\u00e9chapper au paiement de l\u2019imp\u00f4t d\u00fb par le d\u00e9funt, confirme le juge qui annule le redressement fiscal.<\/p>\n

\n

Source : Arr\u00eat de la Cour Administrative d\u2019Appel de Nantes du 28 juin 2019, n\u00b018NT00021<\/span><\/em><\/p>\n<\/blockquote>\n\n\n

En partenariat avec Weblex<\/p>\n","protected":false},"excerpt":{"rendered":"

C\u2019est l\u2019histoire d\u2019un h\u00e9ritier qui rappelle \u00e0 l\u2019administration fiscale qu\u2019il n\u2019est pas le seul successeur\u2026 Une personne oublie de d\u00e9poser sa d\u00e9claration de revenus et d\u00e9c\u00e8de quelques mois plus tard. Suite \u00e0 ce d\u00e9c\u00e8s, l\u2019administration se tourne vers l\u2019un de ses 10 h\u00e9ritiers et lui adresse, par lettre recommand\u00e9e avec AR, une mise en demeure […]<\/p>\n","protected":false},"author":2,"featured_media":17260,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[4,59,328],"class_list":["post-16389","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-larret-du-jour","tag-avocat","tag-heritage","tag-impots"],"yoast_head":"\nL'arr\u00eat du jour #174 Imp\u00f4t sur le revenu et succession - Le blog Avoloi<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/avoloi.fr\/blog\/larret-du-jour-impot-revenu-succession\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L'arr\u00eat du jour #174 Imp\u00f4t sur le revenu et succession - Le blog Avoloi\" \/>\n<meta property=\"og:description\" content=\"C\u2019est l\u2019histoire d\u2019un h\u00e9ritier qui rappelle \u00e0 l\u2019administration fiscale qu\u2019il n\u2019est pas le seul successeur\u2026 Une personne oublie de d\u00e9poser sa d\u00e9claration de revenus et d\u00e9c\u00e8de quelques mois plus tard. 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