{"id":6928,"date":"2018-12-24T14:00:00","date_gmt":"2018-12-24T13:00:00","guid":{"rendered":"https:\/\/www.bizouard.com\/blog\/2018\/12\/24\/les-prescriptions-fiscales-du-31-decembre-2018\/"},"modified":"2019-02-04T12:00:09","modified_gmt":"2019-02-04T11:00:09","slug":"les-prescriptions-fiscales-du-31-decembre-2018","status":"publish","type":"post","link":"https:\/\/www.bizouard.com\/blog\/2018\/12\/24\/les-prescriptions-fiscales-du-31-decembre-2018\/","title":{"rendered":"Les prescriptions fiscales du 31\u00a0d\u00e9cembre\u00a02018"},"content":{"rendered":"<p>\u00c0 l\u2019occasion du contr\u00f4le des d\u00e9clarations et des actes servant \u00e0 \u00e9tablir l\u2019imp\u00f4t des entreprises, l\u2019administration fiscale peut corriger les omissions, insuffisances ou erreurs qu\u2019elle constate. Ce droit de rectification est toutefois enferm\u00e9 dans un certain d\u00e9lai, appel\u00e9 d\u00e9lai de reprise ou de prescription, \u00e0 l\u2019expiration duquel elle ne peut plus r\u00e9clamer les imp\u00f4ts dus.<\/p>\n<p>Sauf cas particuliers, ce d\u00e9lai est fix\u00e9 \u00e0 3\u00a0ans pour la plupart des imp\u00f4ts. Ainsi, il se prescrit le 31\u00a0d\u00e9cembre de la 3<sup>e<\/sup>\u00a0ann\u00e9e suivant celle au titre de laquelle l\u2019imposition est due en mati\u00e8re d\u2019imp\u00f4t sur le revenu, d\u2019imp\u00f4t sur les soci\u00e9t\u00e9s, de cotisation fonci\u00e8re des entreprises (CFE) et de cotisation sur la valeur ajout\u00e9e des entreprises (CVAE). De m\u00eame, la prescription est acquise pour la TVA \u00e0 la fin de la 3<sup>e<\/sup>\u00a0ann\u00e9e suivant celle au titre de laquelle la taxe est devenue exigible.<\/p>\n<p class=\"annotation\">\n               <span class=\"titreannotation\">Pr\u00e9cision :<\/span> le calcul du d\u00e9lai de prescription en mati\u00e8re d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices et de la TVA tient compte de la date de cl\u00f4ture de l\u2019exercice. Ainsi, \u00e0 compter du 1<sup>er<\/sup>\u00a0janvier\u00a02019, l\u2019administration ne pourra plus redresser l\u2019exercice\u00a02015 des entreprises cl\u00f4turant leurs comptes au 31\u00a0d\u00e9cembre, ni l\u2019exercice\u00a02014-2015 de celles cl\u00f4turant en cours d\u2019ann\u00e9e.<\/p>\n<p>En revanche, la taxe fonci\u00e8re b\u00e9n\u00e9ficie d\u2019une prescription courte, qui s\u2019\u00e9teint au 31\u00a0d\u00e9cembre de l\u2019ann\u00e9e suivant celle au titre de laquelle l\u2019imp\u00f4t est d\u00fb.<\/p>\n<table border=\"1\" class=\"table\">\n<caption><span class=\"caption\">Les imp\u00f4ts frapp\u00e9s par la prescription apr\u00e8s le 31\u00a0d\u00e9cembre\u00a02018<\/span><\/caption>\n<thead>\n<tr>\n<th rowspan=\"1\" colspan=\"1\" class=\"titre valign-middle textalign-center\">Imp\u00f4ts<\/th>\n<th rowspan=\"1\" colspan=\"1\" class=\"titre valign-middle textalign-center\">P\u00e9riode prescrite<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td rowspan=\"1\" colspan=\"1\" class=\"texte2 valign-middle textalign-left\">Imp\u00f4t sur les b\u00e9n\u00e9fices, TVA<\/td>\n<td rowspan=\"1\" colspan=\"1\" class=\"texte2 valign-middle textalign-left\">Exercice\u00a02015 ou\u00a02014-2015<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"1\" colspan=\"1\" class=\"texte1 valign-middle textalign-left\">CFE, CVAE<\/td>\n<td rowspan=\"1\" colspan=\"1\" class=\"texte1 valign-middle textalign-left\">2015<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"1\" colspan=\"1\" class=\"texte2 valign-middle textalign-left\">Taxe fonci\u00e8re<\/td>\n<td rowspan=\"1\" colspan=\"1\" class=\"texte2 valign-middle textalign-left\">2017<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Les Echos Publishing 2018<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Au 31\u00a0d\u00e9cembre prochain, certains imp\u00f4ts seront prescrits et \u00e9chapperont d\u00e9finitivement au contr\u00f4le de l\u2019administration fiscale.<\/p>\n","protected":false},"author":5,"featured_media":6929,"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":"yes","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[38],"tags":[],"class_list":["post-6928","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscal","typo-actualite"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/6928"}],"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=6928"}],"version-history":[{"count":0,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/posts\/6928\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media\/6929"}],"wp:attachment":[{"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/media?parent=6928"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/categories?post=6928"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bizouard.com\/wp-json\/wp\/v2\/tags?post=6928"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}