{"id":16490,"date":"2023-03-06T14:00:00","date_gmt":"2023-03-06T13:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2023\/03\/06\/envoi-dune-reclamation-fiscale-quelle-est-la-date-limite\/"},"modified":"2023-05-02T12:02:10","modified_gmt":"2023-05-02T10:02:10","slug":"envoi-dune-reclamation-fiscale-quelle-est-la-date-limite","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2023\/03\/06\/envoi-dune-reclamation-fiscale-quelle-est-la-date-limite\/","title":{"rendered":"Envoi d\u2019une r\u00e9clamation fiscale\u00a0: quelle est la date limite\u00a0?"},"content":{"rendered":"<p>Une entreprise qui a fait l\u2019objet d\u2019un contr\u00f4le fiscal peut contester le redressement envisag\u00e9 en adressant une r\u00e9clamation \u00e0 l\u2019administration. Sachant que cette r\u00e9clamation doit, en principe, \u00eatre pr\u00e9sent\u00e9e au plus tard le 31\u00a0d\u00e9cembre de la 3<sup>e<\/sup>\u00a0ann\u00e9e qui suit celle de la notification de la proposition de rectification.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">\u00c0 noter :<\/span> la r\u00e9clamation peut porter tant sur les impositions suppl\u00e9mentaires \u00e9tablies \u00e0 la suite de la proposition de rectification que sur les impositions initiales vis\u00e9es par la proc\u00e9dure.<\/p>\n<p>\u00c0 ce titre, la question s\u2019est pos\u00e9e de savoir si une r\u00e9clamation post\u00e9e le jour de l\u2019expiration du d\u00e9lai imparti, et donc re\u00e7ue post\u00e9rieurement par les services fiscaux, \u00e9tait valable.<\/p>\n<p>Oui, a jug\u00e9 le Conseil d\u2019\u00c9tat, qui a rappel\u00e9 que le respect du d\u00e9lai s\u2019appr\u00e9cie par rapport \u00e0 la date d\u2019envoi de la r\u00e9clamation par le contribuable, et non par rapport \u00e0 sa date de r\u00e9ception par l\u2019administration. Une r\u00e9clamation peut donc valablement \u00eatre envoy\u00e9e jusqu\u2019au dernier jour de la date limite. Ainsi, par exemple, une r\u00e9clamation formul\u00e9e pour contester une proposition de rectification notifi\u00e9e en\u00a02020 peut \u00eatre post\u00e9e au plus tard le 31\u00a0d\u00e9cembre\u00a02023, peu importe qu\u2019elle soit r\u00e9ceptionn\u00e9e ult\u00e9rieurement par l\u2019administration.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">En pratique :<\/span> il est conseill\u00e9 d\u2019envoyer une r\u00e9clamation fiscale par lettre recommand\u00e9e avec accus\u00e9 de r\u00e9ception, le cachet de la Poste faisant foi, afin d\u2019\u00eatre en mesure de prouver sa date d\u2019envoi.<\/p>\n<p><cite class=\"reference\"><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000046326478?init=true&amp;page=1&amp;query=458597&amp;searchField=ALL&amp;tab_selection=all\" class=\"target-blank\"><br \/>\n               Conseil d\u2019\u00c9tat, 23\u00a0septembre\u00a02022, n\u00b0\u00a0458597<br \/>\n            <\/a><\/cite><\/p>\n<p>Les Echos Publishing 2022<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Une entreprise peut valablement envoyer une r\u00e9clamation \u00e0 l\u2019administration fiscale le jour de l\u2019expiration du d\u00e9lai imparti, le cachet de la Poste faisant foi.<\/p>\n","protected":false},"author":5,"featured_media":16491,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[51,38],"tags":[],"class_list":["post-16490","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-autres","category-fiscal","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/16490"}],"collection":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/comments?post=16490"}],"version-history":[{"count":0,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/16490\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/16491"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=16490"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=16490"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=16490"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}