{"id":2209,"date":"2022-12-21T15:00:57","date_gmt":"2022-12-21T15:00:57","guid":{"rendered":"https:\/\/representant-fiscal.com\/?p=2209"},"modified":"2023-01-17T16:40:08","modified_gmt":"2023-01-17T16:40:08","slug":"jurisprudence-delais-de-realisation-dun-controle-fiscal","status":"publish","type":"post","link":"https:\/\/representant-fiscal.com\/fr\/jurisprudence-delais-de-realisation-dun-controle-fiscal\/","title":{"rendered":"Jurisprudence : contr\u00f4le fiscal hors d\u00e9lais"},"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-7147dac9\" data-vce-do-apply=\"all el-7147dac9\"><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-a200e9df\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-a200e9df\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-a200e9df\"><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-44cd2103\" data-vce-do-apply=\"all el-44cd2103\"><p><span style=\"font-size: 18pt; color: #000000;\"><span style=\"font-weight: 400;\">Que dit le Conseil d'Etat en mati\u00e8re de respect des d\u00e9lais lors d'un contr\u00f4le fiscal ? <\/span><\/span><\/p><p><span style=\"font-size: 18pt; color: #000000;\"><span style=\"font-weight: 400;\">Dans un arr\u00eat du 20 mai 2022 le Conseil d\u2019Etat a \u00e9t\u00e9 amen\u00e9 \u00e0 prendre position sur le d\u00e9lai octroy\u00e9 \u00e0 l\u2019administration fiscale fran\u00e7aise pour r\u00e9aliser une v\u00e9rification sur place de sa comptabilit\u00e9 et les cons\u00e9quences qu\u2019un d\u00e9passement de ce d\u00e9lai pourrait engendrer.<\/span><\/span><\/p><\/div><\/div><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-78554337\" data-vce-do-apply=\"all el-78554337\"><h2 style=\"line-height: 1.5;\"><span style=\"font-size: 24pt; color: #000000;\">Les faits soumis au Conseil d'Etat<\/span><\/h2><p><span style=\"font-size: 18pt; color: #000000;\"><span style=\"font-weight: 400;\">Dans le cas pr\u00e9sent\u00e9 au Conseil d\u2019Etat, une soci\u00e9t\u00e9 avait fait l\u2019objet d\u2019une v\u00e9rification de comptabilit\u00e9, la premi\u00e8re intervention ayant \u00e9t\u00e9 r\u00e9alis\u00e9e le 4 novembre 2011 et la derni\u00e8re le 30 janvier 2012. <\/span><\/span><\/p><p><span style=\"font-size: 18pt; color: #000000;\"><span style=\"font-weight: 400;\">Suite \u00e0 ce contr\u00f4le, l\u2019administration fiscale fran\u00e7aise a remis en cause la restitution d\u2019un cr\u00e9dit d\u2019imp\u00f4t et a donc notifi\u00e9 \u00e0 l\u2019entreprise des cotisations suppl\u00e9mentaires d\u2019Imp\u00f4t sur les Soci\u00e9t\u00e9s en d\u00e9coulant.<\/span><\/span><\/p><p><span style=\"font-size: 18pt; color: #000000;\"><span style=\"font-weight: 400;\"> La soci\u00e9t\u00e9 a demand\u00e9 l\u2019annulation de ces rehaussements au motif que ces derniers \u00e9taient bas\u00e9s sur des \u00e9l\u00e9ments recueillis (lors de la v\u00e9rification de comptabilit\u00e9 d\u2019un tiers) apr\u00e8s le d\u00e9lai dont disposait le v\u00e9rificateur pour effectuer ses contr\u00f4les sur place.<\/span><\/span><\/p><\/div><\/div><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-3a30d44f\" data-vce-do-apply=\"all el-3a30d44f\"><h2 style=\"line-height: 1.5;\"><span style=\"font-size: 24pt; color: #000000;\">Ce que dit la jurisprudence : cons\u00e9quences d'un d\u00e9lai trop long de v\u00e9rification<\/span><\/h2><p><span style=\"font-size: 18pt; color: #000000;\"><span style=\"font-weight: 400;\">Cet arr\u00eat rappelle que l\u2019administration fiscale fran\u00e7aise dispose d\u2019une dur\u00e9e limit\u00e9e pour effectuer ses v\u00e9rifications de comptabilit\u00e9. <\/span><\/span><\/p><p><span style=\"font-size: 18pt; color: #000000;\"><span style=\"font-weight: 400;\">Attention, ce principe n\u2019est valable que pour les entreprises dont le montant annuel hors taxe du chiffre d\u2019affaires ou des recettes brutes n\u2019exc\u00e8de pas la limite d\u2019admission au r\u00e9gime simplifi\u00e9 d\u2019imposition. <\/span><\/span><span style=\"font-size: 18pt; color: #000000;\"><span style=\"font-weight: 400;\">Cette limite est fix\u00e9e \u00e0 818 000\u20ac pour les entreprises dont l\u2019objet est la vente de biens ou la fourniture de logement, et \u00e0 247 000\u20ac pour les prestataires de services. <\/span><\/span><\/p><p><span style=\"font-size: 18pt; color: #000000;\"><span style=\"font-weight: 400;\">Quid des autres entreprises ?&nbsp;<\/span><\/span><span style=\"font-size: 18pt; color: #000000;\"><span style=\"font-weight: 400;\"> Le v\u00e9rificateur peut rester tant qu\u2019il le souhaite dans leurs locaux. En th\u00e9orie, seule la prescription peut l\u2019obliger \u00e0 cl\u00f4turer ses investigations. <\/span><\/span><\/p><p><span style=\"font-size: 18pt; color: #000000;\"><span style=\"font-weight: 400;\">A d\u00e9faut de respecter la dur\u00e9e limit\u00e9e de v\u00e9rification, la proc\u00e9dure de contr\u00f4le sera alors entach\u00e9e d\u2019une irr\u00e9gularit\u00e9. Cons\u00e9quence : la d\u00e9charge des rehaussements et rappels.<\/span><\/span><\/p><p style=\"text-align: center;\"><span style=\"font-size: 18pt; color: #000000;\"><span style=\"font-weight: 400;\"><br><b>Conclusion : le Conseil d'Etat rappelle que l'Administration fiscale est tenue de r\u00e9aliser le contr\u00f4le fiscal dans des d\u00e9lais donn\u00e9s. Lors d\u2019un contr\u00f4le, soyez pointilleux sur le respect de la proc\u00e9dure !<\/b><\/span><\/span><\/p><p>Source : <a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000045820185\">L\u00e9gifrance<\/a><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Que dit le Conseil d&rsquo;Etat en mati\u00e8re de respect des d\u00e9lais lors d&rsquo;un contr\u00f4le fiscal ? Dans un arr\u00eat du 20 mai 2022 le Conseil d\u2019Etat a \u00e9t\u00e9 amen\u00e9 \u00e0 prendre position sur le d\u00e9lai octroy\u00e9 \u00e0 l\u2019administration fiscale fran\u00e7aise pour r\u00e9aliser une v\u00e9rification sur place de sa comptabilit\u00e9 et les cons\u00e9quences qu\u2019un d\u00e9passement de [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":2210,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-2209","post","type-post","status-publish","format-standard","has-post-thumbnail","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>Jurisprudence : contr\u00f4le fiscal hors d\u00e9lais - AFC Repr\u00e9sentation Fiscale<\/title>\n<meta name=\"description\" content=\"Jurisprudence : le 20 mai 2022, le Conseil d&#039;Etat prend position sur les cons\u00e9quences d&#039;un contr\u00f4le fiscal trop long\" \/>\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\/jurisprudence-delais-de-realisation-dun-controle-fiscal\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Jurisprudence : contr\u00f4le fiscal hors d\u00e9lais - AFC Repr\u00e9sentation Fiscale\" \/>\n<meta property=\"og:description\" content=\"Jurisprudence : le 20 mai 2022, le Conseil d&#039;Etat prend position sur les cons\u00e9quences d&#039;un contr\u00f4le fiscal trop long\" \/>\n<meta property=\"og:url\" content=\"https:\/\/representant-fiscal.com\/fr\/jurisprudence-delais-de-realisation-dun-controle-fiscal\/\" \/>\n<meta property=\"og:site_name\" content=\"AFC Repr\u00e9sentation Fiscale\" \/>\n<meta property=\"article:published_time\" content=\"2022-12-21T15:00:57+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-01-17T16:40:08+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2022\/12\/Jurisprudence-recente-les-consequences-d-un-controle-fiscal-trop-long.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"402\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\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\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/jurisprudence-delais-de-realisation-dun-controle-fiscal\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/jurisprudence-delais-de-realisation-dun-controle-fiscal\\\/\"},\"author\":{\"name\":\"AFC REPRESENTATION FISCALE\",\"@id\":\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/#\\\/schema\\\/person\\\/b2053eae423b3987338cd66e62934000\"},\"headline\":\"Jurisprudence : contr\u00f4le fiscal hors d\u00e9lais\",\"datePublished\":\"2022-12-21T15:00:57+00:00\",\"dateModified\":\"2023-01-17T16:40:08+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/jurisprudence-delais-de-realisation-dun-controle-fiscal\\\/\"},\"wordCount\":430,\"image\":{\"@id\":\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/jurisprudence-delais-de-realisation-dun-controle-fiscal\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/representant-fiscal.com\\\/wp-content\\\/uploads\\\/2022\\\/12\\\/Jurisprudence-recente-les-consequences-d-un-controle-fiscal-trop-long.jpg\",\"articleSection\":[\"Fiscal\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/jurisprudence-delais-de-realisation-dun-controle-fiscal\\\/\",\"url\":\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/jurisprudence-delais-de-realisation-dun-controle-fiscal\\\/\",\"name\":\"Jurisprudence : contr\u00f4le fiscal hors d\u00e9lais - AFC Repr\u00e9sentation Fiscale\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/jurisprudence-delais-de-realisation-dun-controle-fiscal\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/jurisprudence-delais-de-realisation-dun-controle-fiscal\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/representant-fiscal.com\\\/wp-content\\\/uploads\\\/2022\\\/12\\\/Jurisprudence-recente-les-consequences-d-un-controle-fiscal-trop-long.jpg\",\"datePublished\":\"2022-12-21T15:00:57+00:00\",\"dateModified\":\"2023-01-17T16:40:08+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/#\\\/schema\\\/person\\\/b2053eae423b3987338cd66e62934000\"},\"description\":\"Jurisprudence : le 20 mai 2022, le Conseil d'Etat prend position sur les cons\u00e9quences d'un contr\u00f4le fiscal trop long\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/jurisprudence-delais-de-realisation-dun-controle-fiscal\\\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/jurisprudence-delais-de-realisation-dun-controle-fiscal\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/jurisprudence-delais-de-realisation-dun-controle-fiscal\\\/#primaryimage\",\"url\":\"https:\\\/\\\/representant-fiscal.com\\\/wp-content\\\/uploads\\\/2022\\\/12\\\/Jurisprudence-recente-les-consequences-d-un-controle-fiscal-trop-long.jpg\",\"contentUrl\":\"https:\\\/\\\/representant-fiscal.com\\\/wp-content\\\/uploads\\\/2022\\\/12\\\/Jurisprudence-recente-les-consequences-d-un-controle-fiscal-trop-long.jpg\",\"width\":800,\"height\":402,\"caption\":\"Jurisprudence-recente-les-consequences-d-un-controle-fiscal-trop-long\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/jurisprudence-delais-de-realisation-dun-controle-fiscal\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\\\/\\\/representant-fiscal.com\\\/fr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Jurisprudence : contr\u00f4le fiscal hors d\u00e9lais\"}]},{\"@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":"Jurisprudence : contr\u00f4le fiscal hors d\u00e9lais - AFC Repr\u00e9sentation Fiscale","description":"Jurisprudence : le 20 mai 2022, le Conseil d'Etat prend position sur les cons\u00e9quences d'un contr\u00f4le fiscal trop long","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\/jurisprudence-delais-de-realisation-dun-controle-fiscal\/","og_locale":"fr_FR","og_type":"article","og_title":"Jurisprudence : contr\u00f4le fiscal hors d\u00e9lais - AFC Repr\u00e9sentation Fiscale","og_description":"Jurisprudence : le 20 mai 2022, le Conseil d'Etat prend position sur les cons\u00e9quences d'un contr\u00f4le fiscal trop long","og_url":"https:\/\/representant-fiscal.com\/fr\/jurisprudence-delais-de-realisation-dun-controle-fiscal\/","og_site_name":"AFC Repr\u00e9sentation Fiscale","article_published_time":"2022-12-21T15:00:57+00:00","article_modified_time":"2023-01-17T16:40:08+00:00","og_image":[{"width":800,"height":402,"url":"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2022\/12\/Jurisprudence-recente-les-consequences-d-un-controle-fiscal-trop-long.jpg","type":"image\/jpeg"}],"author":"AFC REPRESENTATION FISCALE","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"AFC REPRESENTATION FISCALE","Dur\u00e9e de lecture estim\u00e9e":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/representant-fiscal.com\/fr\/jurisprudence-delais-de-realisation-dun-controle-fiscal\/#article","isPartOf":{"@id":"https:\/\/representant-fiscal.com\/fr\/jurisprudence-delais-de-realisation-dun-controle-fiscal\/"},"author":{"name":"AFC REPRESENTATION FISCALE","@id":"https:\/\/representant-fiscal.com\/fr\/#\/schema\/person\/b2053eae423b3987338cd66e62934000"},"headline":"Jurisprudence : contr\u00f4le fiscal hors d\u00e9lais","datePublished":"2022-12-21T15:00:57+00:00","dateModified":"2023-01-17T16:40:08+00:00","mainEntityOfPage":{"@id":"https:\/\/representant-fiscal.com\/fr\/jurisprudence-delais-de-realisation-dun-controle-fiscal\/"},"wordCount":430,"image":{"@id":"https:\/\/representant-fiscal.com\/fr\/jurisprudence-delais-de-realisation-dun-controle-fiscal\/#primaryimage"},"thumbnailUrl":"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2022\/12\/Jurisprudence-recente-les-consequences-d-un-controle-fiscal-trop-long.jpg","articleSection":["Fiscal"],"inLanguage":"fr-FR"},{"@type":"WebPage","@id":"https:\/\/representant-fiscal.com\/fr\/jurisprudence-delais-de-realisation-dun-controle-fiscal\/","url":"https:\/\/representant-fiscal.com\/fr\/jurisprudence-delais-de-realisation-dun-controle-fiscal\/","name":"Jurisprudence : contr\u00f4le fiscal hors d\u00e9lais - AFC Repr\u00e9sentation Fiscale","isPartOf":{"@id":"https:\/\/representant-fiscal.com\/fr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/representant-fiscal.com\/fr\/jurisprudence-delais-de-realisation-dun-controle-fiscal\/#primaryimage"},"image":{"@id":"https:\/\/representant-fiscal.com\/fr\/jurisprudence-delais-de-realisation-dun-controle-fiscal\/#primaryimage"},"thumbnailUrl":"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2022\/12\/Jurisprudence-recente-les-consequences-d-un-controle-fiscal-trop-long.jpg","datePublished":"2022-12-21T15:00:57+00:00","dateModified":"2023-01-17T16:40:08+00:00","author":{"@id":"https:\/\/representant-fiscal.com\/fr\/#\/schema\/person\/b2053eae423b3987338cd66e62934000"},"description":"Jurisprudence : le 20 mai 2022, le Conseil d'Etat prend position sur les cons\u00e9quences d'un contr\u00f4le fiscal trop long","breadcrumb":{"@id":"https:\/\/representant-fiscal.com\/fr\/jurisprudence-delais-de-realisation-dun-controle-fiscal\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/representant-fiscal.com\/fr\/jurisprudence-delais-de-realisation-dun-controle-fiscal\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/representant-fiscal.com\/fr\/jurisprudence-delais-de-realisation-dun-controle-fiscal\/#primaryimage","url":"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2022\/12\/Jurisprudence-recente-les-consequences-d-un-controle-fiscal-trop-long.jpg","contentUrl":"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2022\/12\/Jurisprudence-recente-les-consequences-d-un-controle-fiscal-trop-long.jpg","width":800,"height":402,"caption":"Jurisprudence-recente-les-consequences-d-un-controle-fiscal-trop-long"},{"@type":"BreadcrumbList","@id":"https:\/\/representant-fiscal.com\/fr\/jurisprudence-delais-de-realisation-dun-controle-fiscal\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/representant-fiscal.com\/fr\/"},{"@type":"ListItem","position":2,"name":"Jurisprudence : contr\u00f4le fiscal hors d\u00e9lais"}]},{"@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\/2209","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=2209"}],"version-history":[{"count":0,"href":"https:\/\/representant-fiscal.com\/fr\/wp-json\/wp\/v2\/posts\/2209\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/representant-fiscal.com\/fr\/wp-json\/wp\/v2\/media\/2210"}],"wp:attachment":[{"href":"https:\/\/representant-fiscal.com\/fr\/wp-json\/wp\/v2\/media?parent=2209"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/representant-fiscal.com\/fr\/wp-json\/wp\/v2\/categories?post=2209"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/representant-fiscal.com\/fr\/wp-json\/wp\/v2\/tags?post=2209"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}