{"id":24298,"date":"2026-02-13T08:15:00","date_gmt":"2026-02-13T07:15:00","guid":{"rendered":"https:\/\/avoloi.fr\/blog\/?p=24298"},"modified":"2026-02-12T14:52:03","modified_gmt":"2026-02-12T13:52:03","slug":"larret-du-jour-425-reclamation-fiscale","status":"publish","type":"post","link":"https:\/\/avoloi.fr\/blog\/larret-du-jour-425-reclamation-fiscale\/","title":{"rendered":"L&rsquo;arr\u00eat du jour #425 : \u00a0R\u00e9clamation Fiscale"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\" id=\"c-est-l-histoire-d-un-conducteur-a-l-origine-ou-victime-d-un-accident-de-la-route\"><strong><br><\/strong>C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui demande, mais ne r\u00e9clame pas\u2026<\/h3>\n\n\n\n<p>\u00c0 la suite de sa v\u00e9rification de comptabilit\u00e9, une entreprise se voit r\u00e9clamer un suppl\u00e9ment de TVA.<br>En d\u00e9saccord avec ce redressement, elle demande par courrier le b\u00e9n\u00e9fice du sursis de paiement de ces rappels de TVA, puis finit par saisir le juge pour contester ce redressement\u2026<br><\/p>\n\n\n\n<p>Une contestation que le juge refuse de prendre en compte\u00a0: pour qu\u2019il examine cette demande, encore aurait-il fallu que l\u2019entreprise formule au pr\u00e9alable une r\u00e9clamation aupr\u00e8s de l\u2019administration fiscale\u2026 Ce qu\u2019elle fait, maintient l\u2019entreprise, rappelant sa demande de sursis de paiement\u2026 Une \u00ab\u00a0demande\u00a0\u00bb qui ne constitue pas une \u00ab\u00a0r\u00e9clamation pr\u00e9alable\u00a0\u00bb aupr\u00e8s de l\u2019administration fiscale, maintient le juge\u2026 Mais qui laisse entendre qu\u2019elle conteste les rappels de TVA, insiste la soci\u00e9t\u00e9\u2026<br><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"le-verdict\">Le verdict <\/h3>\n\n\n\n<p><br>Sauf que pour contester une taxe devant le juge, une r\u00e9clamation doit, au pr\u00e9alable, \u00eatre adress\u00e9e \u00e0 l\u2019administration avec un expos\u00e9, m\u00eame sommaire, de motifs de contestation. <\/p>\n\n\n\n<p>La demande de l\u2019entreprise est ici irrecevable\u2026<\/p>\n\n\n\n<p><a href=\"https:\/\/www.courdecassation.fr\/decision\/61de7d4dfc57de8d136e0677?search_api_fulltext=20-18.409&amp;previousdecisionpage=&amp;previousdecisionindex=&amp;nextdecisionpage=&amp;nextdecisionindex=\"><\/a><a href=\"https:\/\/www.courdecassation.fr\/decision\/6228523a590661fa1d597cd3?judilibre_chambre%5b%5d=civ1&amp;page=3&amp;previousdecisionpage=3&amp;previousdecisionindex=2&amp;nextdecisionpage=3&amp;nextdecisionindex=4\"><\/a><a href=\"https:\/\/www.courdecassation.fr\/decision\/61e7b7dca41da869de68a273?search_api_fulltext=20-18801&amp;previousdecisionpage=&amp;previousdecisionindex=&amp;nextdecisionpage=&amp;nextdecisionindex=\"><\/a><a href=\"https:\/\/www.courdecassation.fr\/decision\/6229a272e81293b5039a67f2?judilibre_chambre%5b%5d=civ1&amp;previousdecisionpage=0&amp;previousdecisionindex=0&amp;nextdecisionpage=0&amp;nextdecisionindex=2\"><\/a><\/p>\n\n\n\n<p>Source : <a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000052650066?dateDecision=&amp;dateVersement=&amp;isAdvancedResult=&amp;juridiction=CONSEIL_ETAT&amp;juridiction=COURS_APPEL&amp;juridiction=TRIBUNAL_ADMINISTATIF&amp;juridiction=TRIBUNAL_CONFLIT&amp;page=3&amp;pageSize=10&amp;pdcSearchArbo=&amp;pdcSearchArboId=&amp;query=CGI&amp;searchField=ALL&amp;searchProximity=&amp;searchType=ALL&amp;sortValue=DATE_DESC&amp;tab_selection=cetat\" type=\"link\" id=\"https:\/\/www.legifrance.gouv.fr\/juri\/id\/JURITEXT000052384014?init=true&amp;page=1&amp;query=24-14048&amp;searchField=ALL&amp;tab_selection=all\">Arr\u00eat de la Cour administrative d\u2019appel de Paris du 19 novembre 2025, n\u00b0 25PA00436<\/a><\/p>\n\n\n\n<p><em>En partenariat avec Weblex<\/em><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui demande, mais ne r\u00e9clame pas\u2026<\/p>\n","protected":false},"author":1,"featured_media":24299,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-24298","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-larret-du-jour"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>L&#039;arr\u00eat du jour #425 : \u00a0R\u00e9clamation Fiscale<\/title>\n<meta name=\"description\" content=\"L&#039;arr\u00eat du jour #425 : C\u2019est l\u2019histoire d\u2019une soci\u00e9t\u00e9 qui demande, mais ne r\u00e9clame pas\u2026\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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