{"id":170296,"date":"2023-06-23T14:50:46","date_gmt":"2023-06-23T14:50:46","guid":{"rendered":"https:\/\/representant-fiscal.com\/?p=170296"},"modified":"2023-06-23T14:52:32","modified_gmt":"2023-06-23T14:52:32","slug":"arret-du-conseil-detat-du-4-mai-2023-interpretation-dun-texte-fiscal-par-un-controleur-des-finances-publics","status":"publish","type":"post","link":"https:\/\/representant-fiscal.com\/fr\/arret-du-conseil-detat-du-4-mai-2023-interpretation-dun-texte-fiscal-par-un-controleur-des-finances-publics\/","title":{"rendered":"Arr\u00eat du Conseil d\u2019\u00c9tat du 4 mai 2023\u00a0: Interpr\u00e9tation d\u2019un texte fiscal par un contr\u00f4leur des Finances Publics"},"content":{"rendered":"<div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" id=\"el-1ad1b8c2\" data-vce-do-apply=\"all el-1ad1b8c2\"><div class=\"vce-content-background-container\"><\/div><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-46p vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-e41e4607\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-e41e4607\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-e41e4607\"><div class=\"vce-single-image-container vce-single-image--align-left\"><div class=\"vce vce-single-image-wrapper\" id=\"el-463805cc\" data-vce-do-apply=\"all el-463805cc\"><figure><div class=\"vce-single-image-figure-inner\" style=\"width: 600px;\"><div class=\"vce-single-image-inner vce-single-image--absolute\" style=\"width: 100%; padding-bottom: 66.6667%;\"><img loading=\"lazy\" decoding=\"async\" class=\"vce-single-image\"  width=\"600\" height=\"400\" srcset=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/06\/depositphotos_186544246-stock-photo-thoissey-france-october-2017-french-2-320x213.webp 320w, https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/06\/depositphotos_186544246-stock-photo-thoissey-france-october-2017-french-2-480x320.webp 480w, https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/06\/depositphotos_186544246-stock-photo-thoissey-france-october-2017-french-2-600x400.webp 600w\" src=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/06\/depositphotos_186544246-stock-photo-thoissey-france-october-2017-french-2-600x400.webp\" data-img-src=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/06\/depositphotos_186544246-stock-photo-thoissey-france-october-2017-french-2.webp\" data-attachment-id=\"170314\"  alt=\"\" title=\"depositphotos_186544246-stock-photo-thoissey-france-october-2017-french\" \/><\/div><\/div><figcaption hidden=\"\"><\/figcaption><\/figure><\/div><\/div><\/div><\/div><\/div><div class=\"vce-col vce-col--md-54p vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last\" id=\"el-89765e2a\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-89765e2a\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-89765e2a\"><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-6e7b856c\" data-vce-do-apply=\"all el-6e7b856c\"><p>En l\u2019esp\u00e8ce, un directeur de cours de th\u00e9\u00e2tre a fait l\u2019objet d\u2019une v\u00e9rification de comptabilit\u00e9 ayant aboutit \u00e0 un redressement de TVA au motif que l\u2019exon\u00e9ration de cet imp\u00f4t ne lui \u00e9tait pas applicable.<\/p>\n<p>L\u2019administration justifie sa d\u00e9cision en invoquant le fait que le contribuable n\u2019\u00e9tait pas r\u00e9mun\u00e9r\u00e9 directement par ses \u00e9l\u00e8ves.&nbsp;<\/p>\n<p>Le contribuable d\u00e9cide de saisir le tribunal en invoquant une attestation fournie directement par le contr\u00f4leur des finances publiques certifiant qu\u2019il n\u2019\u00e9tait pas assujetti \u00e0 la TVA.<\/p>\n<p>Le Tribunal Administratif de Paris ainsi que la Cour d\u2019Appel confirme l\u2019interpr\u00e9tation de l\u2019administration fiscale.<\/p>\n<p>Le directeur se pourvoit alors en cassation.<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" id=\"el-25a56baf\" data-vce-do-apply=\"all el-25a56baf\"><div class=\"vce-content-background-container\"><\/div><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-ae0c6cce\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-ae0c6cce\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-ae0c6cce\"><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-c8b2c22f\" data-vce-do-apply=\"all el-c8b2c22f\"><p><span style=\"color: #be3200;\"><strong>Sur le fondement de l\u2019article 80 du Livre de Proc\u00e9dure Fiscale&nbsp;<\/strong>:<\/span><\/p>\n<p>\u00ab <em>Il ne sera proc\u00e9d\u00e9 \u00e0 aucun rehaussement d'impositions ant\u00e9rieures si la cause du rehaussement poursuivi par l'administration est un diff\u00e9rend sur l'interpr\u00e9tation par le redevable de bonne foi du texte fiscal et s'il est d\u00e9montr\u00e9 que l'interpr\u00e9tation sur laquelle est fond\u00e9e la premi\u00e8re d\u00e9cision a \u00e9t\u00e9, \u00e0 l'\u00e9poque, formellement admise par l'administration.<\/em><\/p>\n<p><em>Il en est de m\u00eame lorsque, dans le cadre d'un examen ou d'une v\u00e9rification de comptabilit\u00e9 ou d'un examen contradictoire de la situation fiscale personnelle, et d\u00e8s lors qu'elle a pu se prononcer en toute connaissance de cause, l'administration a pris position sur les points du contr\u00f4le, y compris tacitement par une absence de rectification. <\/em><\/p>\n<p><em>Lorsque le redevable a appliqu\u00e9 un texte fiscal selon l'interpr\u00e9tation que l'administration avait fait conna\u00eetre par ses instructions ou circulaires publi\u00e9es et qu'elle n'avait pas rapport\u00e9e \u00e0 la date des op\u00e9rations en cause, elle ne peut poursuivre aucun rehaussement en soutenant une interpr\u00e9tation diff\u00e9rente. Sont \u00e9galement opposables \u00e0 l'administration, dans les m\u00eames conditions, les instructions ou circulaires publi\u00e9es relatives au recouvrement de l'imp\u00f4t et aux p\u00e9nalit\u00e9s fiscales.<\/em>&nbsp;\u00bb<\/p>\n<p>Dans sa d\u00e9cision, <strong><span style=\"color: #be3200;\">le Conseil d\u2019\u00c9tat consid\u00e8re donc qu\u2019au vu des \u00e9l\u00e9ments fournis, que l\u2019attestation d\u00e9livr\u00e9e par le contr\u00f4leur \u00e0 la demande du requ\u00e9rant est bel et bien une prise de position formelle de l\u2019administration fiscale fran\u00e7aise au sens de l\u2019article 80 du Livre de Proc\u00e9dure Fiscale<\/span> <\/strong>; le conseil d\u2019\u00e9tat renvoi donc l\u2019affaire devant la Cour d\u2019appel.<\/p>\n<p>&nbsp;<\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" id=\"el-e7dd37cf\" data-vce-do-apply=\"all el-e7dd37cf\"><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-f3b83af3\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-f3b83af3\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-f3b83af3\"><div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>En l\u2019esp\u00e8ce, un directeur de cours de th\u00e9\u00e2tre a fait l\u2019objet d\u2019une v\u00e9rification de comptabilit\u00e9 ayant aboutit \u00e0 un redressement de TVA au motif que l\u2019exon\u00e9ration de cet imp\u00f4t ne lui \u00e9tait pas applicable. L\u2019administration justifie sa d\u00e9cision en invoquant le fait que le contribuable n\u2019\u00e9tait pas r\u00e9mun\u00e9r\u00e9 directement par ses \u00e9l\u00e8ves.&nbsp; Le contribuable d\u00e9cide [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-170296","post","type-post","status-publish","format-standard","hentry","category-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Arr\u00eat du Conseil d\u2019\u00c9tat du 4 mai 2023\u00a0: Interpr\u00e9tation d\u2019un texte fiscal par un contr\u00f4leur des Finances Publics - AFC Repr\u00e9sentation Fiscale<\/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:\/\/representant-fiscal.com\/fr\/arret-du-conseil-detat-du-4-mai-2023-interpretation-dun-texte-fiscal-par-un-controleur-des-finances-publics\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Arr\u00eat du Conseil d\u2019\u00c9tat du 4 mai 2023\u00a0: Interpr\u00e9tation d\u2019un texte fiscal par un contr\u00f4leur des Finances Publics - AFC Repr\u00e9sentation Fiscale\" \/>\n<meta property=\"og:description\" content=\"En l\u2019esp\u00e8ce, un directeur de cours de th\u00e9\u00e2tre a fait l\u2019objet d\u2019une v\u00e9rification de comptabilit\u00e9 ayant aboutit \u00e0 un redressement de TVA au motif que l\u2019exon\u00e9ration de cet imp\u00f4t ne lui \u00e9tait pas applicable. L\u2019administration justifie sa d\u00e9cision en invoquant le fait que le contribuable n\u2019\u00e9tait pas r\u00e9mun\u00e9r\u00e9 directement par ses \u00e9l\u00e8ves.&nbsp; Le contribuable d\u00e9cide [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/representant-fiscal.com\/fr\/arret-du-conseil-detat-du-4-mai-2023-interpretation-dun-texte-fiscal-par-un-controleur-des-finances-publics\/\" \/>\n<meta property=\"og:site_name\" content=\"AFC Repr\u00e9sentation Fiscale\" \/>\n<meta property=\"article:published_time\" content=\"2023-06-23T14:50:46+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-06-23T14:52:32+00:00\" \/>\n<meta name=\"author\" content=\"AFC REPRESENTATION FISCALE\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"AFC REPRESENTATION FISCALE\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/arret-du-conseil-detat-du-4-mai-2023-interpretation-dun-texte-fiscal-par-un-controleur-des-finances-publics\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/arret-du-conseil-detat-du-4-mai-2023-interpretation-dun-texte-fiscal-par-un-controleur-des-finances-publics\\\/\"},\"author\":{\"name\":\"AFC REPRESENTATION FISCALE\",\"@id\":\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/#\\\/schema\\\/person\\\/b2053eae423b3987338cd66e62934000\"},\"headline\":\"Arr\u00eat du Conseil d\u2019\u00c9tat du 4 mai 2023\u00a0: Interpr\u00e9tation d\u2019un texte fiscal par un contr\u00f4leur des Finances Publics\",\"datePublished\":\"2023-06-23T14:50:46+00:00\",\"dateModified\":\"2023-06-23T14:52:32+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/arret-du-conseil-detat-du-4-mai-2023-interpretation-dun-texte-fiscal-par-un-controleur-des-finances-publics\\\/\"},\"wordCount\":444,\"articleSection\":[\"Fiscal\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/arret-du-conseil-detat-du-4-mai-2023-interpretation-dun-texte-fiscal-par-un-controleur-des-finances-publics\\\/\",\"url\":\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/arret-du-conseil-detat-du-4-mai-2023-interpretation-dun-texte-fiscal-par-un-controleur-des-finances-publics\\\/\",\"name\":\"Arr\u00eat du Conseil d\u2019\u00c9tat du 4 mai 2023\u00a0: Interpr\u00e9tation d\u2019un texte fiscal par un contr\u00f4leur des Finances Publics - AFC Repr\u00e9sentation Fiscale\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/#website\"},\"datePublished\":\"2023-06-23T14:50:46+00:00\",\"dateModified\":\"2023-06-23T14:52:32+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/#\\\/schema\\\/person\\\/b2053eae423b3987338cd66e62934000\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/arret-du-conseil-detat-du-4-mai-2023-interpretation-dun-texte-fiscal-par-un-controleur-des-finances-publics\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/arret-du-conseil-detat-du-4-mai-2023-interpretation-dun-texte-fiscal-par-un-controleur-des-finances-publics\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/arret-du-conseil-detat-du-4-mai-2023-interpretation-dun-texte-fiscal-par-un-controleur-des-finances-publics\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Arr\u00eat du Conseil d\u2019\u00c9tat du 4 mai 2023\u00a0: Interpr\u00e9tation d\u2019un texte fiscal par un contr\u00f4leur des Finances Publics\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/#website\",\"url\":\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/\",\"name\":\"AFC Repr\u00e9sentation Fiscale\",\"description\":\"Repr\u00e9sentant Fiscal Accr\u00e9dit\u00e9\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/#\\\/schema\\\/person\\\/b2053eae423b3987338cd66e62934000\",\"name\":\"AFC REPRESENTATION FISCALE\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/cbe4a49205d9f84058064b5c2b7958c70ed7bc556f7a1eb1eb9f9aff692919f3?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/cbe4a49205d9f84058064b5c2b7958c70ed7bc556f7a1eb1eb9f9aff692919f3?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/cbe4a49205d9f84058064b5c2b7958c70ed7bc556f7a1eb1eb9f9aff692919f3?s=96&d=mm&r=g\",\"caption\":\"AFC REPRESENTATION FISCALE\"},\"sameAs\":[\"https:\\\/\\\/representant-fiscal.com\"],\"url\":\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/author\\\/afc-representation-fiscale\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Arr\u00eat du Conseil d\u2019\u00c9tat du 4 mai 2023\u00a0: Interpr\u00e9tation d\u2019un texte fiscal par un contr\u00f4leur des Finances Publics - AFC Repr\u00e9sentation Fiscale","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/representant-fiscal.com\/fr\/arret-du-conseil-detat-du-4-mai-2023-interpretation-dun-texte-fiscal-par-un-controleur-des-finances-publics\/","og_locale":"fr_FR","og_type":"article","og_title":"Arr\u00eat du Conseil d\u2019\u00c9tat du 4 mai 2023\u00a0: Interpr\u00e9tation d\u2019un texte fiscal par un contr\u00f4leur des Finances Publics - AFC Repr\u00e9sentation Fiscale","og_description":"En l\u2019esp\u00e8ce, un directeur de cours de th\u00e9\u00e2tre a fait l\u2019objet d\u2019une v\u00e9rification de comptabilit\u00e9 ayant aboutit \u00e0 un redressement de TVA au motif que l\u2019exon\u00e9ration de cet imp\u00f4t ne lui \u00e9tait pas applicable. L\u2019administration justifie sa d\u00e9cision en invoquant le fait que le contribuable n\u2019\u00e9tait pas r\u00e9mun\u00e9r\u00e9 directement par ses \u00e9l\u00e8ves.&nbsp; Le contribuable d\u00e9cide [&hellip;]","og_url":"https:\/\/representant-fiscal.com\/fr\/arret-du-conseil-detat-du-4-mai-2023-interpretation-dun-texte-fiscal-par-un-controleur-des-finances-publics\/","og_site_name":"AFC Repr\u00e9sentation Fiscale","article_published_time":"2023-06-23T14:50:46+00:00","article_modified_time":"2023-06-23T14:52:32+00:00","author":"AFC REPRESENTATION FISCALE","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"AFC REPRESENTATION FISCALE"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/representant-fiscal.com\/fr\/arret-du-conseil-detat-du-4-mai-2023-interpretation-dun-texte-fiscal-par-un-controleur-des-finances-publics\/#article","isPartOf":{"@id":"https:\/\/representant-fiscal.com\/fr\/arret-du-conseil-detat-du-4-mai-2023-interpretation-dun-texte-fiscal-par-un-controleur-des-finances-publics\/"},"author":{"name":"AFC REPRESENTATION FISCALE","@id":"https:\/\/representant-fiscal.com\/fr\/#\/schema\/person\/b2053eae423b3987338cd66e62934000"},"headline":"Arr\u00eat du Conseil d\u2019\u00c9tat du 4 mai 2023\u00a0: Interpr\u00e9tation d\u2019un texte fiscal par un contr\u00f4leur des Finances Publics","datePublished":"2023-06-23T14:50:46+00:00","dateModified":"2023-06-23T14:52:32+00:00","mainEntityOfPage":{"@id":"https:\/\/representant-fiscal.com\/fr\/arret-du-conseil-detat-du-4-mai-2023-interpretation-dun-texte-fiscal-par-un-controleur-des-finances-publics\/"},"wordCount":444,"articleSection":["Fiscal"],"inLanguage":"fr-FR"},{"@type":"WebPage","@id":"https:\/\/representant-fiscal.com\/fr\/arret-du-conseil-detat-du-4-mai-2023-interpretation-dun-texte-fiscal-par-un-controleur-des-finances-publics\/","url":"https:\/\/representant-fiscal.com\/fr\/arret-du-conseil-detat-du-4-mai-2023-interpretation-dun-texte-fiscal-par-un-controleur-des-finances-publics\/","name":"Arr\u00eat du Conseil d\u2019\u00c9tat du 4 mai 2023\u00a0: Interpr\u00e9tation d\u2019un texte fiscal par un contr\u00f4leur des Finances Publics - AFC Repr\u00e9sentation Fiscale","isPartOf":{"@id":"https:\/\/representant-fiscal.com\/fr\/#website"},"datePublished":"2023-06-23T14:50:46+00:00","dateModified":"2023-06-23T14:52:32+00:00","author":{"@id":"https:\/\/representant-fiscal.com\/fr\/#\/schema\/person\/b2053eae423b3987338cd66e62934000"},"breadcrumb":{"@id":"https:\/\/representant-fiscal.com\/fr\/arret-du-conseil-detat-du-4-mai-2023-interpretation-dun-texte-fiscal-par-un-controleur-des-finances-publics\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/representant-fiscal.com\/fr\/arret-du-conseil-detat-du-4-mai-2023-interpretation-dun-texte-fiscal-par-un-controleur-des-finances-publics\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/representant-fiscal.com\/fr\/arret-du-conseil-detat-du-4-mai-2023-interpretation-dun-texte-fiscal-par-un-controleur-des-finances-publics\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/representant-fiscal.com\/fr\/"},{"@type":"ListItem","position":2,"name":"Arr\u00eat du Conseil d\u2019\u00c9tat du 4 mai 2023\u00a0: Interpr\u00e9tation d\u2019un texte fiscal par un contr\u00f4leur des Finances Publics"}]},{"@type":"WebSite","@id":"https:\/\/representant-fiscal.com\/fr\/#website","url":"https:\/\/representant-fiscal.com\/fr\/","name":"AFC Repr\u00e9sentation Fiscale","description":"Repr\u00e9sentant Fiscal Accr\u00e9dit\u00e9","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/representant-fiscal.com\/fr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Person","@id":"https:\/\/representant-fiscal.com\/fr\/#\/schema\/person\/b2053eae423b3987338cd66e62934000","name":"AFC REPRESENTATION FISCALE","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/secure.gravatar.com\/avatar\/cbe4a49205d9f84058064b5c2b7958c70ed7bc556f7a1eb1eb9f9aff692919f3?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/cbe4a49205d9f84058064b5c2b7958c70ed7bc556f7a1eb1eb9f9aff692919f3?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/cbe4a49205d9f84058064b5c2b7958c70ed7bc556f7a1eb1eb9f9aff692919f3?s=96&d=mm&r=g","caption":"AFC REPRESENTATION FISCALE"},"sameAs":["https:\/\/representant-fiscal.com"],"url":"https:\/\/representant-fiscal.com\/fr\/author\/afc-representation-fiscale\/"}]}},"_links":{"self":[{"href":"https:\/\/representant-fiscal.com\/fr\/wp-json\/wp\/v2\/posts\/170296","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/representant-fiscal.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/representant-fiscal.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/representant-fiscal.com\/fr\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/representant-fiscal.com\/fr\/wp-json\/wp\/v2\/comments?post=170296"}],"version-history":[{"count":0,"href":"https:\/\/representant-fiscal.com\/fr\/wp-json\/wp\/v2\/posts\/170296\/revisions"}],"wp:attachment":[{"href":"https:\/\/representant-fiscal.com\/fr\/wp-json\/wp\/v2\/media?parent=170296"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/representant-fiscal.com\/fr\/wp-json\/wp\/v2\/categories?post=170296"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/representant-fiscal.com\/fr\/wp-json\/wp\/v2\/tags?post=170296"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}