{"id":179,"date":"2017-06-16T14:34:44","date_gmt":"2017-06-16T12:34:44","guid":{"rendered":"http:\/\/www.avordv.fr\/?p=179"},"modified":"2017-06-16T14:34:44","modified_gmt":"2017-06-16T12:34:44","slug":"le-contribuable-controle-qui-decede","status":"publish","type":"post","link":"https:\/\/avoloi.fr\/blog\/le-contribuable-controle-qui-decede\/","title":{"rendered":"L’arr\u00eat du jour #62 Le contribuable contr\u00f4l\u00e9 qui d\u00e9c\u00e8de !"},"content":{"rendered":"

C\u2019est l\u2019histoire d\u2019une personne qui d\u00e9c\u00e8de au cours d\u2019un contr\u00f4le fiscal\u2026<\/h2>\n

Une personne fait l\u2019objet d\u2019un contr\u00f4le fiscal au cours duquel elle fera malheureusement l\u2019objet d\u2019un probl\u00e8me de sant\u00e9 et d\u00e9c\u00e9dera quelques jours plus tard. L\u2019administration se rapproche alors de son h\u00e9ritier et lui adresse plusieurs courriers sollicitant un entretien pour \u00e9changer au sujet du contr\u00f4le.<\/p>\n

L’objet du litige<\/h3>\n

Mais l\u2019h\u00e9ritier ne s\u2019\u00e9tant finalement jamais pr\u00e9sent\u00e9 aux diff\u00e9rents entretiens propos\u00e9s par l\u2019administration, cette derni\u00e8re a tax\u00e9 d\u2019office les revenus contr\u00f4l\u00e9s. L\u2019h\u00e9ritier conteste, en indiquant que si le d\u00e9bat oral n\u2019a pas \u00e9t\u00e9 rendu possible, l\u2019administration reste dans l\u2019obligation d\u2019engager un d\u00e9bat \u00e9crit avec lui.<\/p>\n

Le verdict<\/h3>\n

Faux r\u00e9pond le juge : si l\u2019administration est bien dans l\u2019obligation de poursuivre les \u00e9changes avec l\u2019h\u00e9ritier, elle n\u2019a aucunement l\u2019obligation d\u2019engager un d\u00e9bat \u00e9crit avec lui lorsqu\u2019il se soustrait volontairement au d\u00e9bat oral. L\u2019h\u00e9ritier ayant annul\u00e9 tous les rendez-vous fix\u00e9s par le v\u00e9rificateur, ce dernier pouvait donc proc\u00e9der au redressement.<\/p>\n

\n

Source : Arr\u00eat du Conseil d\u2019Etat du 26 avril 2017, n\u00b0384872<\/em><\/p>\n<\/blockquote>\n\n\n

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

C\u2019est l\u2019histoire d\u2019une personne qui d\u00e9c\u00e8de au cours d\u2019un contr\u00f4le fiscal\u2026 Une personne fait l\u2019objet d\u2019un contr\u00f4le fiscal au cours duquel elle fera malheureusement l\u2019objet d\u2019un probl\u00e8me de sant\u00e9 et d\u00e9c\u00e9dera quelques jours plus tard. L\u2019administration se rapproche alors de son h\u00e9ritier et lui adresse plusieurs courriers sollicitant un entretien pour \u00e9changer au sujet du […]<\/p>\n","protected":false},"author":2,"featured_media":17952,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[94,3,4,95,96,97,60,7,9],"class_list":["post-179","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-larret-du-jour","tag-administration","tag-arret-du-jour","tag-avocat","tag-contribuable","tag-controle-fiscal","tag-deces","tag-heritier","tag-litige","tag-verdict"],"yoast_head":"\nL'arr\u00eat du jour #62 Le contribuable contr\u00f4l\u00e9 qui d\u00e9c\u00e8de ! - 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\/le-contribuable-controle-qui-decede\/\" \/>\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 #62 Le contribuable contr\u00f4l\u00e9 qui d\u00e9c\u00e8de ! - Le blog Avoloi\" \/>\n<meta property=\"og:description\" content=\"C\u2019est l\u2019histoire d\u2019une personne qui d\u00e9c\u00e8de au cours d\u2019un contr\u00f4le fiscal\u2026 Une personne fait l\u2019objet d\u2019un contr\u00f4le fiscal au cours duquel elle fera malheureusement l\u2019objet d\u2019un probl\u00e8me de sant\u00e9 et d\u00e9c\u00e9dera quelques jours plus tard. 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