{"id":20636,"date":"2021-01-30T17:30:00","date_gmt":"2021-01-30T16:30:00","guid":{"rendered":"https:\/\/avoloi.eu\/?p=20636"},"modified":"2021-01-30T17:30:00","modified_gmt":"2021-01-30T16:30:00","slug":"controles-fiscaux-confinement","status":"publish","type":"post","link":"https:\/\/avoloi.fr\/blog\/controles-fiscaux-confinement\/","title":{"rendered":"Contr\u00f4les fiscaux &#038; confinement: prorogation des d\u00e9lais de reprise de l\u2019administration au-del\u00e0 du 31 d\u00e9cembre 2020"},"content":{"rendered":"<p style=\"text-align: justify;\">Le confinement, en raison de la crise sanitaire, a perturb\u00e9 le cours de nombreux d\u00e9lais l\u00e9gaux, notamment les contr\u00f4les fiscaux. Le gouvernement a prorog\u00e9 en cons\u00e9quence les d\u00e9lais de reprise de l\u2019administration \u00e0 l\u2019\u00e9gard de certaines impositions. Cela a eu pour cons\u00e9quence de repousser la date butoir de potentiels contr\u00f4les fiscaux. Par cons\u00e9quent la p\u00e9riode de recouvrement d\u2019\u00e9ventuelles impositions compl\u00e9mentaires a \u00e9t\u00e9 prolong\u00e9e.<\/p>\n<h2 style=\"text-align: justify;\">Le principe des d\u00e9lais de reprise de l\u2019administration fiscale<\/h2>\n<h3 style=\"text-align: justify;\">Qu\u2019est-ce que le d\u00e9lai de reprise\u00a0?<\/h3>\n<p style=\"text-align: justify;\">L\u2019une des principales missions de <a href=\"https:\/\/avoloi.eu\/tag\/administration-fiscale\/\">l\u2019administration fiscale<\/a> consiste \u00e0 proc\u00e9der \u00e0 la v\u00e9rification des d\u00e9clarations fiscales des contribuables. Cela permet par la suite de mettre en \u0153uvre des contr\u00f4les fiscaux. Lorsque la d\u00e9claration d\u2019un contribuable se r\u00e9v\u00e8le insuffisante, l\u2019administration exerce son droit de rectification. Elle r\u00e9clame alors \u00e0 l\u2019assujetti le paiement du suppl\u00e9ment d\u2019imp\u00f4t correspondant. Cette p\u00e9riode, accord\u00e9e \u00e0 l\u2019administration fiscale pour corriger les erreurs commises lors de la souscription des d\u00e9clarations, est appel\u00e9e <strong>d\u00e9lai de prescription<\/strong> ou <strong>d\u00e9lai de reprise<\/strong>.<\/p>\n<h3 style=\"text-align: justify;\">La dur\u00e9e du d\u00e9lai de reprise<\/h3>\n<p style=\"text-align: justify;\">De mani\u00e8re g\u00e9n\u00e9rale, ce d\u00e9lai dure 6 ans. Toutefois, il existe une longue liste d\u2019exceptions fournies par la r\u00e9glementation fiscale. \u00a0Certains d\u00e9lais sont plus courts\u00a0: comme la prescription triennale. D\u2019autres sont plus longs\u00a0: c\u2019est le cas de la prescription d\u00e9cennale dans le cadre d\u2019activit\u00e9s occultes.<\/p>\n<p style=\"text-align: justify;\">En pratique, la majorit\u00e9 des impositions se voient appliquer un d\u00e9lai de reprise de 3 ans. Il prend alors fin au terme de la troisi\u00e8me ann\u00e9e qui suit celle au titre de laquelle l\u2019imp\u00f4t est d\u00fb. C\u2019est notamment le cas pour\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li>l\u2019imp\u00f4t sur le revenu\u00a0;<\/li>\n<li>l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s\u00a0;<\/li>\n<li>la taxe sur la valeur ajout\u00e9e (TVA)\u00a0;<\/li>\n<li>le cr\u00e9dit d\u2019imp\u00f4t recherche.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\u00c0 titre d\u2019exemple, en mati\u00e8re d\u2019imp\u00f4t sur le revenu, c\u2019est donc la date du 31 d\u00e9cembre 2023 qu\u2019il convient de retenir pour \u00e9tablir le d\u00e9lai de prescription de l\u2019imposition due au titre des revenus 2020.<\/p>\n<h2 style=\"text-align: justify;\">Les incidences de la p\u00e9riode de confinement sur les d\u00e9lais de reprise<\/h2>\n<p style=\"text-align: justify;\">L\u2019\u00e9tat d\u2019urgence sanitaire d\u00e9clar\u00e9 en 2020 n\u2019a pas \u00e9pargn\u00e9 le d\u00e9roulement des contr\u00f4les fiscaux en cours. Cela a conduit \u00e0 la remise en cause de certains d\u00e9lais de prescription. Les <a href=\"https:\/\/www.legifrance.gouv.fr\/loda\/id\/JORFTEXT000041755644\/2021-01-26\/\" target=\"_blank\" rel=\"nofollow noopener\">ordonnances n\u00b0 2020-306 du 25 mars 2020<\/a> puis n\u00b0 <a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000041876355\/\" target=\"_blank\" rel=\"nofollow noopener\">2020-560 du 13 mai 2020<\/a> ont donc adapt\u00e9 les d\u00e9lais applicables \u00e0 ces contr\u00f4les fiscaux.<\/p>\n<h3 style=\"text-align: justify;\">Les situations concern\u00e9es<\/h3>\n<p style=\"text-align: justify;\">\u00a0Les dispositions adopt\u00e9es pr\u00e9voient d\u00e8s lors la suspension des d\u00e9lais des proc\u00e9dures fiscales non \u00e9chus au 12 mars 2020. Sont \u00e9galement concern\u00e9s ceux commen\u00e7ant \u00e0 courir pendant la p\u00e9riode comprise entre le 12 mars et le 23 ao\u00fbt 2020 inclus. La mesure s\u2019accompagne \u00e9galement d\u2019une prorogation des d\u00e9lais de reprise impact\u00e9s par le confinement pour une dur\u00e9e \u00e9quivalente \u00e0 la p\u00e9riode de suspension de ces m\u00eames d\u00e9lais. Cela correspond \u00e0 une <strong>p\u00e9riode de 165 jours<\/strong>.<\/p>\n<p style=\"text-align: justify;\">Mais, attention, la mesure exceptionnelle de suspension ne concerne que les d\u00e9lais de prescription <strong>qui expirent au 31\u00a0d\u00e9cembre 2020<\/strong>. Il faut le consid\u00e9rer ind\u00e9pendamment de la dur\u00e9e du d\u00e9lai de reprise de l\u2019administration. Il n\u2019est donc pas tenu compte de tout autre d\u00e9lai qui arriverait \u00e0 terme post\u00e9rieurement \u00e0 cette date. C\u2019est le cas \u00e9galement si le contr\u00f4le fiscal porte sur diff\u00e9rentes ann\u00e9es dont une pour laquelle l\u2019administration dispose d\u2019un d\u00e9lai de reprise expirant au 31\u00a0d\u00e9cembre 2020.<\/p>\n<p style=\"text-align: justify;\">De fait, pour les impositions dont la prescription est acquise au 31 d\u00e9cembre 2020 au terme d\u2019un d\u00e9lai de 3 ans, le d\u00e9lai de reprise de l\u2019administration fiscale pendant lequel celle-ci peut adresser au contribuable une proposition de rectification est augment\u00e9 de 165 jours. Par exemple pour l\u2019<a href=\"https:\/\/avoloi.eu\/tag\/impot\/\">imp\u00f4t<\/a> sur les revenus 2017 ou l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s des exercices clos en 2017 le d\u00e9lais court <strong>jusqu\u2019au 14 juin 2021<\/strong>.<\/p>\n<p style=\"text-align: justify;\">La prorogation du d\u00e9lai de reprise vaut \u00e9galement dans le cas o\u00f9 l\u2019administration a fait parvenir au contribuable une proposition de rectification dans le courant de l\u2019ann\u00e9e 2017, interrompant par l\u00e0-m\u00eame un d\u00e9lai de prescription de 3 ans (donc en cours au titre de l\u2019ann\u00e9e 2014) avec pour cons\u00e9quence l\u2019ouverture d\u2019un nouveau d\u00e9lai triennal qui expire au 31\u00a0d\u00e9cembre 2020. Le terme de la prescription est alors repouss\u00e9 de 165 jours, soit jusqu\u2019au 14 juin 2021.<\/p>\n<h3 style=\"text-align: justify;\">Les situations exclues<\/h3>\n<p style=\"text-align: justify;\">En revanche, la p\u00e9riode de prorogation de 165 jours est sans effet sur l\u2019interruption d\u2019une prescription qui aurait b\u00e9n\u00e9fici\u00e9 de la suspension des d\u00e9lais de reprise. C\u2019est le cas pour les interruptions du droit de reprise en raison de la notification d\u2019une proposition de rectification. Dans ce cas le nouveau d\u00e9lai de prescription n\u2019a pas \u00e0 \u00eatre \u00e9tendu de 165 jours. Et ce, m\u00eame si la prescription initiale a tir\u00e9 profit de la suspension des d\u00e9lais r\u00e9sultant du confinement. En pratique, les propositions de rectification de l\u2019administration portant sur les impositions dues au titre de l\u2019ann\u00e9e 2017 et notifi\u00e9es aux contribuables pendant la p\u00e9riode d\u2019allongement du d\u00e9lai de reprise jusqu\u2019au 14 juin 2021 auront pour effet d\u2019interrompre la prescription de 3 ans et de faire courir une nouvelle prescription jusqu\u2019au 31 d\u00e9cembre 2024 et non jusqu\u2019au 14 juin 2025.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le confinement d\u00e9cid\u00e9 en raison de la crise sanitaire est venu perturber les contr\u00f4les fiscaux&#8230;. <\/p>\n","protected":false},"author":2,"featured_media":20637,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[281],"tags":[94,69,96,361,412,649,212,86,622,583],"class_list":["post-20636","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-droit-fiscal-patrimonial","tag-administration","tag-administration-fiscale","tag-controle-fiscal","tag-covid-19","tag-crise-sanitaire","tag-delais-de-reprise","tag-fiscal","tag-impot","tag-penalites","tag-retard"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Contr\u00f4les fiscaux et confinement - Le blog Avoloi<\/title>\n<meta name=\"description\" content=\"Quelles sont les cons\u00e9quences du confinement d\u00fb \u00e0 la crise sanitaire sur en mati\u00e8re de contr\u00f4les fiscaux ? 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