{"id":3430,"date":"2017-03-03T17:55:33","date_gmt":"2017-03-03T16:55:33","guid":{"rendered":"http:\/\/www.avordv.fr\/?p=3430"},"modified":"2017-03-03T17:55:33","modified_gmt":"2017-03-03T16:55:33","slug":"ladministration-fiscale","status":"publish","type":"post","link":"https:\/\/avoloi.fr\/blog\/ladministration-fiscale\/","title":{"rendered":"L’arr\u00eat du jour #47 L’administration fiscale"},"content":{"rendered":"

C\u2019est l\u2019histoire d\u2019un avocat qui voit les factures \u00e9mises \u00e0 son client saisies par l\u2019administration fiscale\u2026<\/em><\/strong><\/b><\/h2>\n

Soup\u00e7onnant une fraude fiscale visant l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices et la TVA, l\u2019administration se rend au si\u00e8ge social d\u2019une entreprise sur autorisation judiciaire. A l\u2019issue de cette visite, l\u2019administration repart avec divers documents, dont des notes d\u2019honoraires d\u2019avocat\u2026<\/p>\n

L’objet du litige<\/h3>\n

\u2026 ce qu\u2019elle ne peut pas faire selon le dirigeant de cette entreprise. Ce dernier rappelle, en effet, que les factures \u00e9taient jointes \u00e0 une correspondance d\u2019avocat. D\u00e8s lors, au m\u00eame titre que la correspondance, ces factures \u00e9taient \u00e9galement couvertes, selon lui, par le secret professionnel. Ce que conteste l\u2019administration fiscale\u00a0: les factures sont de simples pi\u00e8ces comptables qui doivent \u00eatre distingu\u00e9es de la correspondance m\u00eame. Elles ne sont donc pas couvertes par le secret professionnel.<\/p>\n

Le verdict<\/h3>\n

Ce qu\u2019infirme le juge\u00a0! Les factures jointes \u00e0 une correspondance d\u2019avocat sont elles-m\u00eames couvertes par le secret professionnel. L\u2019administration fiscale n\u2019avait donc pas le droit de repartir avec les factures.<\/p>\n

\n

Source : Arr\u00eat de la Cour de cassation, chambre commerciale, du 6 d\u00e9cembre 2016, n\u00b0 15-14554<\/i><\/em><\/p>\n<\/blockquote>\n\n\n

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

C\u2019est l\u2019histoire d\u2019un avocat qui voit les factures \u00e9mises \u00e0 son client saisies par l\u2019administration fiscale\u2026 Soup\u00e7onnant une fraude fiscale visant l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices et la TVA, l\u2019administration se rend au si\u00e8ge social d\u2019une entreprise sur autorisation judiciaire. A l\u2019issue de cette visite, l\u2019administration repart avec divers documents, dont des notes d\u2019honoraires d\u2019avocat\u2026 L’objet […]<\/p>\n","protected":false},"author":2,"featured_media":17992,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[69,3,4,70,7,71,9],"class_list":["post-3430","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-larret-du-jour","tag-administration-fiscale","tag-arret-du-jour","tag-avocat","tag-factures","tag-litige","tag-societe","tag-verdict"],"yoast_head":"\nL'arr\u00eat du jour #47 L'administration fiscale - 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\/ladministration-fiscale\/\" \/>\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 #47 L'administration fiscale - Le blog Avoloi\" \/>\n<meta property=\"og:description\" content=\"C\u2019est l\u2019histoire d\u2019un avocat qui voit les factures \u00e9mises \u00e0 son client saisies par l\u2019administration fiscale\u2026 Soup\u00e7onnant une fraude fiscale visant l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices et la TVA, l\u2019administration se rend au si\u00e8ge social d\u2019une entreprise sur autorisation judiciaire. 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