{"id":46,"date":"2022-12-07T13:46:26","date_gmt":"2022-12-07T12:46:26","guid":{"rendered":"http:\/\/foudilavocat.com\/?page_id=46"},"modified":"2023-01-03T11:50:08","modified_gmt":"2023-01-03T10:50:08","slug":"controle-fiscal","status":"publish","type":"page","link":"https:\/\/foudilavocat.com\/index.php\/controle-fiscal\/","title":{"rendered":"Contr\u00f4le fiscal"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"46\" class=\"elementor elementor-46\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-457681a elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"457681a\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7986ac33\" data-id=\"7986ac33\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5b319081 elementor-widget elementor-widget-text-editor\" data-id=\"5b319081\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Vous avez une question au sujet d&rsquo;un\u2026<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7a63ba83 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7a63ba83\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-6bbe898e\" data-id=\"6bbe898e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-12598479 elementor-widget elementor-widget-heading\" data-id=\"12598479\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Comment vous aider ?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-5ab20f65\" data-id=\"5ab20f65\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-255cabd8 elementor-widget elementor-widget-text-editor\" data-id=\"255cabd8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Je vous assiste au cours des proc\u00e9dures suivantes :<\/p><ul><li><a href=\"#verification\">la v\u00e9rification de comptabilit\u00e9,<\/a><\/li><li><a href=\"#examen\">l\u2018examen contradictoire de situation fiscale personnelle,<\/a><\/li><li><a href=\"#autres\">les autres proc\u00e9dures de contr\u00f4le.<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1edfa875 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1edfa875\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6016330a\" data-id=\"6016330a\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-66db012 elementor-widget elementor-widget-menu-anchor\" data-id=\"66db012\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"verification\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad9030 elementor-widget elementor-widget-heading\" data-id=\"ad9030\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">La v\u00e9rification de comptabilit\u00e9<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-53ef7194 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"53ef7194\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-20c03225\" data-id=\"20c03225\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7416f5ce elementor-widget elementor-widget-image\" data-id=\"7416f5ce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/foudilavocat.com\/wp-content\/uploads\/2022\/12\/Audit-fiscal.png\" title=\"\" alt=\"\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-2f9c6c\" data-id=\"2f9c6c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-215b76c elementor-widget elementor-widget-text-editor\" data-id=\"215b76c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Annonc\u00e9e par un avis de v\u00e9rification (imprim\u00e9 mod\u00e8le n\u00b03927) la v\u00e9rification de comptabilit\u00e9 se d\u00e9roule en principe sur place, c\u2019est \u00e0 dire dans les locaux de l\u2019entreprise v\u00e9rifi\u00e9e.<\/p><p>\u200bAu cours de ses interventions, le v\u00e9rificateur examine la comptabilit\u00e9 et appr\u00e9cie son caract\u00e8re r\u00e9gulier et probant.<\/p><p>A l\u2019issue de ses interventions, le v\u00e9rificateur notifie soit un avis d\u2019absence de rectification, soit une proposition de rectification (imprim\u00e9 mod\u00e8le n\u00b03924) par laquelle il porte \u00e0 la connaissance du contribuable v\u00e9rifi\u00e9 les redressements qu\u2019il envisage d\u2019effectuer.<\/p><p>Dans le cadre d\u2019une proc\u00e9dure de rectification contradictoire, le contribuable dispose d\u2019un droit de r\u00e9ponse pour faire conna\u00eetre sa position sur les rectifications op\u00e9r\u00e9es par le service v\u00e9rificateur. \u200bL\u2019 administration est tenue dans ce cas de r\u00e9pondre aux observations du contribuable (imprim\u00e9 mod\u00e8le n\u00b03926).<\/p><p>Si les rectifications sont maintenues partiellement ou totalement le contribuable peut exercer un certain nombre de recours:<\/p><ul><li>recours hi\u00e9rarchique,<\/li><li>saisine de l\u2019interlocuteur d\u00e9partemental;<\/li><li>saisine de la commission d\u00e9partementale des imp\u00f4ts directs et des taxes sur le chiffre d\u2019affaires.<\/li><\/ul><p>Ce n\u2019est qu\u2019au terme de ces \u00e9tapes, que les rappels d\u2019imp\u00f4ts ou de taxes pourront \u00eatre mis en recouvrement.<\/p><p>\u200bLa proc\u00e9dure de v\u00e9rification de comptabilit\u00e9 pr\u00e9voit un certain nombre de garanties au profit du contribuable. L\u2019administration est tenue de les respecter scrupuleusement, faute de quoi la proc\u00e9dure encourt la nullit\u00e9.<\/p><p>\u200bIl importe pour le contribuable, d\u00e8s la r\u00e9ception de l\u2019avis de v\u00e9rification, de se faire assister par un avocat qualifi\u00e9 qui sera \u00e0 m\u00eame de le conseiller utilement.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-89f5fb3 elementor-widget elementor-widget-spacer\" data-id=\"89f5fb3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60da63e elementor-widget elementor-widget-heading\" data-id=\"60da63e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Il existe aussi des proc\u00e9dures de v\u00e9rification de comptabilit\u00e9 dites \u00abcibl\u00e9es\u00bb:<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-d1d5a8c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d1d5a8c\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-a6742e2\" data-id=\"a6742e2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d0b0b7c elementor-widget elementor-widget-heading\" data-id=\"d0b0b7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">L\u2019examen de comptabilit\u00e9<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b954661 elementor-widget elementor-widget-text-editor\" data-id=\"b954661\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"has-text-align-justify\">Cette proc\u00e9dure vise les contribuables astreints \u00e0 la tenue d\u2019une comptabilit\u00e9 et tenant une comptabilit\u00e9 informatis\u00e9e . Elle est annonc\u00e9e par un avis d\u2019EC -imprim\u00e9 mod\u00e8le n\u00b03923.<\/p><p class=\"has-text-align-justify\">Dans les 15 jours de sa r\u00e9ception le contribuable doit fournir ses FEC (fichiers des \u00e9critures comptables).<br \/>Les \u00e9changes se font par mail ou au t\u00e9l\u00e9phone et, si n\u00e9cessaire,\u00a0 au bureau du v\u00e9rificateur.\u00a0<\/p><p class=\"has-text-align-justify\">A l\u2019issue du contr\u00f4le les rectifications sont port\u00e9es \u00e0 la connaissance du contribuable sur un imprim\u00e9 mod\u00e8le n\u00b02126.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-inner-column elementor-element elementor-element-53142a6\" data-id=\"53142a6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5cd1266 elementor-widget elementor-widget-heading\" data-id=\"5cd1266\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">L'instruction sur place des RCTVA<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cd1f145 elementor-widget elementor-widget-text-editor\" data-id=\"cd1f145\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"has-text-align-justify\">Il ne s\u2019agit pas vraiment d\u2019un contr\u00f4le mais d\u2019une mesure d\u2019instruction d\u2019un contentieux car les demandes de remboursement de cr\u00e9dit de TVA entrent dans le cadre des r\u00e9clamations contentieuses.<\/p><p>La proc\u00e9dure est annonc\u00e9e par un avis d\u2019instruction sur place n\u00b04020.<\/p><p class=\"has-text-align-justify\">Le contr\u00f4leur intervient dans les locaux de l\u2019entreprise, il doit se limiter \u00e0 examiner les pi\u00e8ces justificatives de la TVA formant le cr\u00e9dit dont le remboursement est demand\u00e9. Le contr\u00f4leur ne peut pas examiner les FEC.<\/p><p class=\"has-text-align-justify\">A l\u2019issue du contr\u00f4le la d\u00e9cision de l\u2019administration est notifi\u00e9e sur un imprim\u00e9 n\u00b04155 en cas d\u2019admission totale, sur imprim\u00e9\u00a0n\u00b04135 en cas d\u2019admission partielle et n\u00b0 4140 en cas de rejet.\u00a0<\/p><p class=\"has-text-align-justify\">En cas de contestation de la d\u00e9cision de l\u2019administration, le litige doit \u00eatre port\u00e9 devant\u00a0le Tribunal administratif.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-10c18e87 elementor-section-height-min-height elementor-section-boxed elementor-section-height-default elementor-section-items-middle\" data-id=\"10c18e87\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-bd60809\" data-id=\"bd60809\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ad4e11b elementor-widget elementor-widget-menu-anchor\" data-id=\"ad4e11b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"examen\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72395c1 elementor-widget elementor-widget-heading\" data-id=\"72395c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">L\u2019examen contradictoire de la situation fiscale personnelle<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2f279dc elementor-widget elementor-widget-text-editor\" data-id=\"2f279dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"has-text-align-justify\">L\u2019examen contradictoire de Situation Fiscale Personnelle (ESFP)\u00a0vise les particuliers, dont plus fr\u00e9quemment, les entrepreneurs et les dirigeants de soci\u00e9t\u00e9.<\/p><p class=\"has-text-align-justify\">La proc\u00e9dure est engag\u00e9e lorsque l\u2019administration soup\u00e7onne que la personne concern\u00e9e a dispos\u00e9 de revenus plus importants que ceux d\u00e9clar\u00e9s.<\/p><p>La proc\u00e9dure d\u2019ESFP est annonc\u00e9e par un avis (mod\u00e8le n\u00b03929).<\/p><p>Elle est susceptible de durer un an sauf prorogation sous certaines conditions.<\/p><p class=\"has-text-align-justify\">Elle a un caract\u00e8re non contraignant et les entretiens doivent se\u00a0d\u00e9rouler dans les\u00a0\u00a0locaux de l\u2019administration. Le service v\u00e9rificateur fait le point complet de la situation fiscale du contribuable v\u00e9rifi\u00e9. Le service v\u00e9rificateur examine les relev\u00e9s des comptes bancaires et financiers .<\/p><p class=\"has-text-align-justify\">Lorsque l\u2019administration \u00e9tablit que le contribuable a dispos\u00e9 de revenus plus importants que ceux d\u00e9clar\u00e9s, elle peut lui adresser une demande d\u2019\u00e9claircissements et de justifications (imprim\u00e9 mod\u00e8le n\u00b02172)\u00a0pour qu\u2019il explique et justifie l\u2019origine et la nature de certains cr\u00e9dits constat\u00e9s sur les relev\u00e9s de compte ou le solde d\u2019une balance esp\u00e8ces ou de tr\u00e9sorerie.<\/p><p class=\"has-text-align-justify\">Il est pr\u00e9f\u00e9rable pour le contribuable de r\u00e9pondre, faute de quoi il est susceptible d\u2019\u00eatre tax\u00e9 sur les sommes demeur\u00e9es inexpliqu\u00e9es.<\/p><p class=\"has-text-align-justify\">Si l\u2019administration estime la r\u00e9ponse du contribuable insuffisante sur certains points, elle doit lui adresser une mise en demeure qui d\u00e9taille les \u00e9l\u00e9ments requis (imprim\u00e9 mod\u00e8le n\u00b02172 bis).<\/p><p class=\"has-text-align-justify\">A l\u2019issue de ces diff\u00e9rentes \u00e9tapes , le service v\u00e9rificateur\u00a0\u00a0\u00e9tablit s\u2019il y a lieu une proposition de rectification (imprim\u00e9 mod\u00e8le n\u00b03924) par laquelle il notifie les rectifications envisag\u00e9es.<\/p><p class=\"has-text-align-justify\">Certaines\u00a0 sommes demeur\u00e9es inexpliqu\u00e9e et\/ou injustifi\u00e9es sont alors tax\u00e9es d\u2019office dans la cat\u00e9gorie des revenus d\u2019origine ind\u00e9termin\u00e9e\u00a0sur le fondement de l\u2019article L. 69 du livre de proc\u00e9dures fiscales, d\u2019autres peuvent \u00eatre tax\u00e9es dans la cat\u00e9gorie\u00a0 \u00e0 laquelle elles se rattachent.<\/p><p>Le contribuable dispose d\u2019un droit\u00a0de r\u00e9ponse dans lequel il peut faire valoir ses arguments.\u00a0<\/p><p>L\u2019administration est tenue de r\u00e9pondre\u00a0 (imprim\u00e9 mod\u00e8le n\u00b03926) aux observations du contribuable.<\/p><p class=\"has-text-align-justify\">Si les rectifications sont maintenues partiellement ou totalement, le contribuable peut demander le\u00a0recours hi\u00e9rarchique et\u00a0 l\u2019intervention de l\u2019interlocuteur d\u00e9partemental. Il peut saisir la Commission d\u00e9partementale comp\u00e9tente en mati\u00e8re de revenus d\u2019origine ind\u00e9termin\u00e9e.<\/p><p>Les impositions suppl\u00e9mentaires pourront alors \u00eatre mises en recouvrement.<\/p><p class=\"has-text-align-justify\">Il importe pour le contribuable v\u00e9rifi\u00e9, plus encore qu\u2019en mati\u00e8re de v\u00e9rification de comptabilit\u00e9, de se faire assister d\u2019un avocat qualifi\u00e9 d\u00e8s le d\u00e9but de la proc\u00e9dure d\u2019ESFP pour \u00e9viter des r\u00e9ponses inopportunes ou inadapt\u00e9es qui compliqueront\u00a0la d\u00e9fense ult\u00e9rieure du dossier.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-167bbcc8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"167bbcc8\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1fc30693\" data-id=\"1fc30693\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a5f1360 elementor-widget elementor-widget-menu-anchor\" data-id=\"a5f1360\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"menu-anchor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-menu-anchor\" id=\"autres\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3bde737 elementor-widget elementor-widget-heading\" data-id=\"3bde737\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Les autres proc\u00e9dures de contr\u00f4le<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-428b28a1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"428b28a1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-44a3dbab\" data-id=\"44a3dbab\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-65e16188 elementor-cta--skin-cover elementor-cta--valign-middle elementor-widget elementor-widget-call-to-action\" data-id=\"65e16188\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url();\" role=\"img\" aria-label=\"\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tLe controle sur pieces\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tLe contr\u00f4le sur pi\u00e8ces proprement dit est constitu\u00e9 par l\u2019ensemble des travaux de bureau au cours desquels le service proc\u00e8de \u00e0 l\u2019examen critique des d\u00e9clarations \u00e0 l\u2019aide des renseignements et documents figurant dans les diff\u00e9rents dossiers qu\u2019il d\u00e9tient, et, le cas \u00e9ch\u00e9ant, \u00e9tablit les rehaussements ou d\u00e9gr\u00e8vements justifi\u00e9s.\n<br><br>\nLe contr\u00f4le sur pi\u00e8ces a pour objet :\n\n<li>de v\u00e9rifier que tous les contribuables ont bien d\u00e9pos\u00e9 leurs d\u00e9clarations ;<\/li>\n\n<li>de rectifier les erreurs, insuffisances, inexactitudes, omissions ou dissimulations dans les \u00e9l\u00e9ments servant de base au calcul de l\u2019imp\u00f4t, ces rehaussements \u00e9tant op\u00e9r\u00e9s \u00e0 partir de la d\u00e9claration elle-m\u00eame et des documents figurant au dossier ou en la possession du service ;<\/li>\n\n<li>en mati\u00e8re d\u2019imp\u00f4t sur le revenu de s\u2019assurer que le revenu global d\u00e9fini est coh\u00e9rent avec ce que l\u2019on sait du contribuable, et ce, pour toutes les ann\u00e9es non prescrites.<\/li>\n\nA l\u2019issue des travaux de contr\u00f4le, s\u2019il y a lieu, les rectifications sont port\u00e9es \u00e0 la connaissance du contribuable au moyen d\u2019une proposition de rectification -imprim\u00e9 mod\u00e8le n\u00b02120.\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-21517649 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"21517649\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-64c53d0d\" data-id=\"64c53d0d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-aed98d1 elementor-cta--skin-cover elementor-cta--valign-middle elementor-widget elementor-widget-call-to-action\" data-id=\"aed98d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url();\" role=\"img\" aria-label=\"\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tLES INSUFFISANCES DE PRIX OU DE VALEURS\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tLa facult\u00e9 est reconnue \u00e0 l\u2019administration d\u2019asseoir les droits de mutation \u00e0 titre on\u00e9reux sur la valeur v\u00e9nale r\u00e9elle des biens transmis, lorsque cette valeur est sup\u00e9rieure au prix exprim\u00e9 dans l\u2019acte ostensible.<br><br>\n\nL\u2019administration fiscale peut ainsi r\u00e9\u00e9valuer les prix ou valeurs qui sont port\u00e9s dans les actes ou d\u00e9clarations pr\u00e9sent\u00e9s \u00e0 la formalit\u00e9 de l\u2019enregistrement et qui servent de base \u00e0 la perception de droits ou de la taxe de publicit\u00e9 fonci\u00e8re (immeubles, fonds de commerce, client\u00e8les, titres non cot\u00e9s, etc.).\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-3372f5b5\" data-id=\"3372f5b5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0434044 elementor-cta--skin-cover elementor-cta--valign-middle elementor-widget elementor-widget-call-to-action\" data-id=\"0434044\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url();\" role=\"img\" aria-label=\"\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tDISSIMULATION DU VERITABLE CARACTERE D\u2019UN CONTRAT\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tL\u2019administration est fond\u00e9e \u00e0 restituer le v\u00e9ritable caract\u00e8re d\u2019un contrat ou d\u2019une convention. Cette dissimulation peut naturellement \u00eatre \u00e9tablie lors d\u2019une v\u00e9rification. Le r\u00e9tablissement de la v\u00e9ritable port\u00e9e des actes en cause et les rectifications d\u2019imposition qui en r\u00e9sultent sont notifi\u00e9s dans le cadre de la proc\u00e9dure d\u2019abus de droit fiscal d\u00e9finie \u00e0 l\u2019article L. 64 du LPF.\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-117ca86b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"117ca86b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-3b25921\" data-id=\"3b25921\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6a5d099 elementor-cta--skin-cover elementor-cta--valign-middle elementor-widget elementor-widget-call-to-action\" data-id=\"6a5d099\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url();\" role=\"img\" aria-label=\"\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tLA DISSIMULATION DE PRIX\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tLa dissimulation consiste dans le fait de porter dans un acte un prix inf\u00e9rieur \u00e0 celui r\u00e9ellement convenu.\n\nL\u2019existence d\u2019une dissimulation peut \u00eatre \u00e9tablie \u00e0 l\u2019aide de tous moyens compatibles avec la proc\u00e9dure \u00e9crite et notamment \u00e0 l\u2019aide de pr\u00e9somptions tir\u00e9es de faits ou actes auxquels le redevable est rest\u00e9 \u00e9tranger.\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-865ac36\" data-id=\"865ac36\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-62ef51f elementor-cta--skin-cover elementor-cta--valign-middle elementor-widget elementor-widget-call-to-action\" data-id=\"62ef51f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"call-to-action.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-cta\">\n\t\t\t\t\t<div class=\"elementor-cta__bg-wrapper\">\n\t\t\t\t<div class=\"elementor-cta__bg elementor-bg\" style=\"background-image: url();\" role=\"img\" aria-label=\"\"><\/div>\n\t\t\t\t<div class=\"elementor-cta__bg-overlay\"><\/div>\n\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-cta__content\">\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-cta__title elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tLES MUTATIONS SECRETES\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-cta__description elementor-cta__content-item elementor-content-item\">\n\t\t\t\t\t\tLa preuve des mutations secr\u00e8tes peut \u00eatre faite \u00e0 l\u2019aide de d\u00e9clarations \u00e9crites, d\u2019actes, etc., compatibles avec la proc\u00e9dure \u00e9crite (documents comptables et correspondance d\u00e9couverts \u00e0 l\u2019occasion de l\u2019exercice du droit de communication en l\u2019\u00e9tude d\u2019un notaire par exemple).\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0f30e54 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0f30e54\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a807a61\" data-id=\"a807a61\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-7eb524f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7eb524f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-ca345b5\" data-id=\"ca345b5\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_translateY_effect&quot;:&quot;yes&quot;,&quot;motion_fx_translateY_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;5&quot;,&quot;sizes&quot;:[]},&quot;motion_fx_translateY_affectedRange&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:&quot;0&quot;,&quot;end&quot;:&quot;50&quot;}},&quot;motion_fx_devices&quot;:[&quot;desktop&quot;]}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9024be4 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"9024be4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/consultation.avocat.fr\/consultation-cabinet\/forms.php?source=profile&#038;targetid=41773\" target=\"_blank\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-handshake\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-314c56d elementor-widget elementor-widget-heading\" data-id=\"314c56d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/consultation.avocat.fr\/consultation-cabinet\/forms.php?source=profile&#038;targetid=41773\" target=\"_blank\">Rendez-vous en cabinet<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e35be7 elementor-widget elementor-widget-text-editor\" data-id=\"9e35be7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Dur\u00e9e : 30 min.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-e4219c9\" data-id=\"e4219c9\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_translateY_effect&quot;:&quot;yes&quot;,&quot;motion_fx_translateY_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;5&quot;,&quot;sizes&quot;:[]},&quot;motion_fx_translateY_affectedRange&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:&quot;0&quot;,&quot;end&quot;:&quot;50&quot;}},&quot;motion_fx_devices&quot;:[&quot;desktop&quot;]}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c112bf7 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"c112bf7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/consultation.avocat.fr\/consultation-video\/forms.php?source=profile&#038;targetid=41773\" target=\"_blank\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-video\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-deb277f elementor-widget elementor-widget-heading\" data-id=\"deb277f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/consultation.avocat.fr\/consultation-video\/forms.php?source=profile&#038;targetid=41773\" target=\"_blank\">Consultation vid\u00e9o<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-021d763 elementor-widget elementor-widget-text-editor\" data-id=\"021d763\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Dur\u00e9e : 30 min.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-ea7f906\" data-id=\"ea7f906\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_translateY_effect&quot;:&quot;yes&quot;,&quot;motion_fx_translateY_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;7&quot;,&quot;sizes&quot;:[]},&quot;motion_fx_translateY_affectedRange&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:&quot;0&quot;,&quot;end&quot;:&quot;50&quot;}},&quot;motion_fx_devices&quot;:[&quot;desktop&quot;]}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-341df9b elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"341df9b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/consultation.avocat.fr\/question-simple\/forms.php?source=profile&#038;targetid=41773\" target=\"_blank\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-question-circle\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-13a9179 elementor-widget elementor-widget-heading\" data-id=\"13a9179\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/consultation.avocat.fr\/question-simple\/forms.php?source=profile&#038;targetid=41773\" target=\"_blank\">Question simple<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54e59ae elementor-widget elementor-widget-text-editor\" data-id=\"54e59ae\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>R\u00e9ponse concise \u00e0 votre question<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-25 elementor-inner-column elementor-element elementor-element-719f986\" data-id=\"719f986\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_translateY_effect&quot;:&quot;yes&quot;,&quot;motion_fx_translateY_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;9&quot;,&quot;sizes&quot;:[]},&quot;motion_fx_translateY_affectedRange&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:&quot;0&quot;,&quot;end&quot;:&quot;50&quot;}},&quot;motion_fx_devices&quot;:[&quot;desktop&quot;]}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-27aef80 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"27aef80\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<a class=\"elementor-icon\" href=\"https:\/\/consultation.avocat.fr\/consultation-juridique\/forms.php?source=profile&#038;targetid=41773\" target=\"_blank\">\n\t\t\t<i aria-hidden=\"true\" class=\"fas fa-comments\"><\/i>\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-04e3d4a elementor-widget elementor-widget-heading\" data-id=\"04e3d4a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/consultation.avocat.fr\/consultation-juridique\/forms.php?source=profile&#038;targetid=41773\" target=\"_blank\">Consultation \u00e9crite<\/a><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e602318 elementor-widget elementor-widget-text-editor\" data-id=\"e602318\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Etude de votre dossier<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Vous avez une question au sujet d&rsquo;un\u2026 Comment vous aider ? Je vous assiste au cours des proc\u00e9dures suivantes : la v\u00e9rification de comptabilit\u00e9, l\u2018examen contradictoire de situation fiscale personnelle, les autres proc\u00e9dures de contr\u00f4le. La v\u00e9rification de comptabilit\u00e9 Annonc\u00e9e par un avis de v\u00e9rification (imprim\u00e9 mod\u00e8le n\u00b03927) la v\u00e9rification de comptabilit\u00e9 se d\u00e9roule en [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-46","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Contr\u00f4le fiscal | Ma\u00eetre Faouzi Foudil - Avocat fiscaliste<\/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:\/\/foudilavocat.com\/index.php\/controle-fiscal\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contr\u00f4le fiscal | Ma\u00eetre Faouzi Foudil - Avocat fiscaliste\" \/>\n<meta property=\"og:description\" content=\"Vous avez une question au sujet d&rsquo;un\u2026 Comment vous aider ? 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