{"id":459,"date":"2020-03-31T14:01:14","date_gmt":"2020-03-31T14:01:14","guid":{"rendered":"https:\/\/www.calc-avocat.com\/?p=459"},"modified":"2021-10-11T09:16:06","modified_gmt":"2021-10-11T09:16:06","slug":"garantie-fiscale-et-rescrit-controle-ladministration-publie-ses-commentaires","status":"publish","type":"post","link":"https:\/\/www.calc-avocat.com\/en\/garantie-fiscale-et-rescrit-controle-ladministration-publie-ses-commentaires\/","title":{"rendered":"Garantie fiscale et rescrit contr\u00f4le : l&rsquo;administration publie ses commentaires"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"459\" class=\"elementor elementor-459\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-748e9484 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"748e9484\" data-element_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-7d4995a7\" data-id=\"7d4995a7\" data-element_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-858b0bb elementor-widget elementor-widget-text-editor\" data-id=\"858b0bb\" data-element_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 style=\"text-align: justify;\"><strong>La loi ESSOC n\u00b02018-727 du 10 ao\u00fbt 2018 a introduit dans la loi fiscale deux dispositions suppos\u00e9es renforcer la confiance entre les contribuables et l\u2019administration. Nous avions \u00e0 l\u2019\u00e9poque \u00e9mis des r\u00e9serves sur la port\u00e9e r\u00e9elle de la garantie fiscale et du rescrit contr\u00f4le (cf. notre article paru sur le site du Village de la justice le 30 novembre 2018). Les commentaires administratifs nous conduisent \u00e0 confirmer nos r\u00e9ticences.<\/strong><\/p>\n<p style=\"text-align: justify;\">Pour m\u00e9moire, le principe assez fr\u00e9quemment ignor\u00e9 des entreprises est que l\u2019absence de rectification sur un point donn\u00e9 n\u2019emporte pas par principe validation du traitement fiscal retenu pour l\u2019avenir. La loi ESSOC \u00e9tait suppos\u00e9e revenir en partie sur ce principe en offrant plus de s\u00e9curit\u00e9 juridique au contribuable via deux nouveaux dispositifs compl\u00e9mentaires, la garantie fiscale et le rescrit contr\u00f4le.<\/p>\n<p style=\"text-align: justify;\">De mani\u00e8re sch\u00e9matique, la garantie fiscale consiste en la possibilit\u00e9 pour une entreprise de se pr\u00e9valoir de l\u2019absence de rectification sur des traitements fiscaux revus par l\u2019administration \u00e0 l\u2019occasion d\u2019une v\u00e9rification ou d\u2019un examen de comptabilit\u00e9. Elle suppose que les points examin\u00e9s aient \u00e9t\u00e9 indiqu\u00e9s par l\u2019administration dans la proposition ou dans l\u2019avis d\u2019absence de rectification comme ayant \u00e9t\u00e9 effectivement examin\u00e9s et b\u00e9n\u00e9ficiant de ce fait de la garantie.<\/p>\n<p style=\"text-align: justify;\">A l\u2019inverse, le rescrit contr\u00f4le couvre les sujets qui n\u2019ont pas \u00e9t\u00e9 examin\u00e9s, et sur lesquels le contribuable souhaite obtenir une position formelle de l\u2019administration, qui pourrait d\u2019ailleurs se traduire alternativement par une rectification ou par une validation.<\/p>\n<p style=\"text-align: justify;\">Ces deux dispositifs ont en commun de voir leurs conditions de mise en \u0153uvre et leur port\u00e9e strictement encadr\u00e9es.<\/p>\n<p style=\"text-align: justify;\">S\u2019agissant des conditions de leur mise en \u0153uvre, la garantie fiscale implique notamment que le traitement fiscal concern\u00e9 ait donn\u00e9 lieu \u00e0 des \u00e9changes entre l\u2019administration et l\u2019entreprise, et qu\u2019aucun redressement n\u2019ait \u00e9t\u00e9 propos\u00e9 pour des raisons de fond. En pratique, l\u2019administration est suppos\u00e9e informer le contribuable \u00e0 l\u2019issue des op\u00e9rations de contr\u00f4le des points se trouvant dans le p\u00e9rim\u00e8tre de sa revue et de lister dans la pi\u00e8ce de proc\u00e9dure les sujets r\u00e9pondant \u00e0 ces conditions et pouvant de ce fait b\u00e9n\u00e9ficier de la garantie.\u00a0 Il est int\u00e9ressant de souligner que les redressements abandonn\u00e9s \u00e0 l\u2019issue du recours hi\u00e9rarchique ou de l\u2019interlocution notamment peuvent b\u00e9n\u00e9ficier, sous ces m\u00eames conditions, du dispositif.<\/p>\n<p style=\"text-align: justify;\">En ce qui concerne le rescrit contr\u00f4le, il doit \u00eatre demand\u00e9 par le contribuable avant l\u2019envoi de la proposition de rectification, et en pratique, selon l\u2019administration, au plus tard lors de la r\u00e9union de synth\u00e8se ou \u00e0 l\u2019occasion du dernier \u00e9change t\u00e9l\u00e9phonique en cas d\u2019examen de comptabilit\u00e9.<\/p>\n<p style=\"text-align: justify;\">S\u2019agissant de leur port\u00e9e, celle-ci est en premier lieu limit\u00e9e par les r\u00e9serves habituelles quant au caract\u00e8re sinc\u00e8re des r\u00e9ponses apport\u00e9es, \u00e0 l\u2019identit\u00e9 de la situation pour laquelle le contribuable souhaite se pr\u00e9valoir de la garantie avec la situation initialement examin\u00e9e et valid\u00e9e formellement ou tacitement. Les positions prises sont \u00e9galement rendues caduques par la modification du contexte juridique, ou par la d\u00e9cision prise par l\u2019administration de revenir pour l\u2019avenir sur sa position.<\/p>\n<p style=\"text-align: justify;\">Ce dernier commentaire, qui ne fait somme toute que confirmer les principes en vigueur en mati\u00e8re d\u2019opposabilit\u00e9 de la doctrine, met en \u00e9vidence selon nous l\u2019absence de port\u00e9e r\u00e9elle de ces suppos\u00e9es nouvelles garanties, conditionn\u00e9es par la bonne volont\u00e9 de l\u2019administration et susceptibles d\u2019\u00eatre rapport\u00e9es unilat\u00e9ralement sans motivation.<\/p>\n<p style=\"text-align: justify;\">Par ailleurs, jusqu\u2019\u00e0 pr\u00e9sent, c\u2019\u00e9tait souvent \u00e0 l\u2019occasion de la saisine de l\u2019interlocuteur que s\u2019offrait la possibilit\u00e9 pour le contribuable de faire valoir ses arguments en droit ou parfois en \u00e9quit\u00e9. D\u00e8s lors que l\u2019abandon d\u2019un redressement \u00e0 ce stade pourra cr\u00e9er un droit \u00e0 la garantie fiscale, on peut se demander si ce nouveau dispositif ne risque pas de nuire \u00e0 l\u2019efficacit\u00e9 des \u00e9changes avec l\u2019administration.<\/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>","protected":false},"excerpt":{"rendered":"<p>La loi ESSOC n\u00b02018-727 du 10 ao\u00fbt 2018 a introduit dans la loi fiscale deux dispositions suppos\u00e9es renforcer la confiance entre les contribuables et l\u2019administration. Nous avions \u00e0 l\u2019\u00e9poque \u00e9mis des r\u00e9serves sur la port\u00e9e r\u00e9elle de la garantie fiscale et du rescrit contr\u00f4le (cf. notre article paru sur le site du Village de la [&hellip;]<\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"","ocean_second_sidebar":"","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"","ocean_custom_header_template":"","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"","ocean_menu_typo_font_family":"","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"off","ocean_gallery_id":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-459","post","type-post","status-publish","format-standard","hentry","category-uncategorized","entry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Garantie fiscale et rescrit contr\u00f4le : l&#039;administration publie ses commentaires - Clarisse Amadieu-Le Claire<\/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:\/\/www.calc-avocat.com\/en\/garantie-fiscale-et-rescrit-controle-ladministration-publie-ses-commentaires\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Garantie fiscale et rescrit contr\u00f4le : l&#039;administration publie ses commentaires - Clarisse Amadieu-Le Claire\" \/>\n<meta property=\"og:description\" content=\"La loi ESSOC n\u00b02018-727 du 10 ao\u00fbt 2018 a introduit dans la loi fiscale deux dispositions suppos\u00e9es renforcer la confiance entre les contribuables et l\u2019administration. Nous avions \u00e0 l\u2019\u00e9poque \u00e9mis des r\u00e9serves sur la port\u00e9e r\u00e9elle de la garantie fiscale et du rescrit contr\u00f4le (cf. notre article paru sur le site du Village de la [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.calc-avocat.com\/en\/garantie-fiscale-et-rescrit-controle-ladministration-publie-ses-commentaires\/\" \/>\n<meta property=\"og:site_name\" content=\"Clarisse Amadieu-Le Claire\" \/>\n<meta property=\"article:published_time\" content=\"2020-03-31T14:01:14+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-10-11T09:16:06+00:00\" \/>\n<meta name=\"author\" content=\"Clarisse Amadieu-Le Claire\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Clarisse Amadieu-Le Claire\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.calc-avocat.com\/en\/garantie-fiscale-et-rescrit-controle-ladministration-publie-ses-commentaires\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.calc-avocat.com\/en\/garantie-fiscale-et-rescrit-controle-ladministration-publie-ses-commentaires\/\"},\"author\":{\"name\":\"Clarisse Amadieu-Le Claire\",\"@id\":\"https:\/\/www.calc-avocat.com\/#\/schema\/person\/c93c82e531e25602532a18336b0ca991\"},\"headline\":\"Garantie fiscale et rescrit contr\u00f4le : l&rsquo;administration publie ses commentaires\",\"datePublished\":\"2020-03-31T14:01:14+00:00\",\"dateModified\":\"2021-10-11T09:16:06+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.calc-avocat.com\/en\/garantie-fiscale-et-rescrit-controle-ladministration-publie-ses-commentaires\/\"},\"wordCount\":712,\"publisher\":{\"@id\":\"https:\/\/www.calc-avocat.com\/#organization\"},\"articleSection\":[\"Uncategorized\"],\"inLanguage\":\"en-GB\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.calc-avocat.com\/en\/garantie-fiscale-et-rescrit-controle-ladministration-publie-ses-commentaires\/\",\"url\":\"https:\/\/www.calc-avocat.com\/en\/garantie-fiscale-et-rescrit-controle-ladministration-publie-ses-commentaires\/\",\"name\":\"Garantie fiscale et rescrit contr\u00f4le : l'administration publie ses commentaires - 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