{"id":9705,"date":"2019-03-21T00:00:00","date_gmt":"2019-03-21T00:00:00","guid":{"rendered":"https:\/\/abeille-preprod.eliott-markus.cloud\/controle-fiscal-filiale\/"},"modified":"2019-03-21T00:00:00","modified_gmt":"2019-03-21T00:00:00","slug":"controle-fiscal-filiale","status":"publish","type":"post","link":"https:\/\/abeille.law\/en\/controle-fiscal-filiale\/","title":{"rendered":"Contr\u00f4le fiscal d\u2019une filiale int\u00e9gr\u00e9e : quand informer la soci\u00e9t\u00e9 m\u00e8re ?"},"content":{"rendered":"

Dans le cadre du r\u00e9gime de l\u2019int\u00e9gration fiscale<\/strong>, la soci\u00e9t\u00e9 m\u00e8re se constitue seule redevable de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s pour l\u2019ensemble du groupe qu\u2019elle forme avec ses filiales. Toutefois, lorsqu\u2019une soci\u00e9t\u00e9 membre fait l\u2019objet d\u2019un contr\u00f4le fiscal, la proc\u00e9dure de rectification<\/strong> ne s\u2019exerce qu\u2019\u00e0 l\u2019\u00e9gard de cette filiale. En revanche, la soci\u00e9t\u00e9 m\u00e8re supporte les cons\u00e9quences financi\u00e8res de ce contr\u00f4le. En d\u2019autres termes, les rappels d\u2019imp\u00f4t sont mis en recouvrement aupr\u00e8s de la soci\u00e9t\u00e9 m\u00e8re, et non de la filiale v\u00e9rifi\u00e9e.<\/p>\n

Aussi, l\u2019administration fiscale a-t-elle l\u2019obligation d\u2019adresser \u00e0 la soci\u00e9t\u00e9 m\u00e8re<\/strong> un document l\u2019informant du montant global, par imp\u00f4t, des droits, p\u00e9nalit\u00e9s et int\u00e9r\u00eat de retard dont elle est redevable. Aucune condition de d\u00e9lai ne r\u00e9git l\u2019envoi de ce document. Ce dernier doit uniquement \u00eatre re\u00e7u par la soci\u00e9t\u00e9 m\u00e8re avant la notification de l\u2019avis de mise en recouvrement.<\/p>\n

C\u2019est ce que vient de rappeler le Conseil d\u2019\u00c9tat. Dans cette affaire, la soci\u00e9t\u00e9 m\u00e8re avait remis en cause la r\u00e9gularit\u00e9 de la proc\u00e9dure au motif qu\u2019elle avait \u00e9t\u00e9 inform\u00e9e des cons\u00e9quences financi\u00e8res du contr\u00f4le fiscal de sa filiale int\u00e9gr\u00e9e avant m\u00eame que cette derni\u00e8re n\u2019ait re\u00e7u la proposition de rectification et donc formul\u00e9 ses observations. Un argument rejet\u00e9 par les juges qui ont soulign\u00e9 que l\u2019obligation d\u2019information n\u2019avait pas pour objet d\u2019ouvrir un d\u00e9bat contradictoire entre l\u2019administration et la soci\u00e9t\u00e9 m\u00e8re. La proc\u00e9dure de rectification ne se d\u00e9roulant qu\u2019entre l\u2019administration et la filiale contr\u00f4l\u00e9e. La soci\u00e9t\u00e9 m\u00e8re devait seulement recevoir le document d\u2019information pr\u00e9alablement \u00e0 la mise en recouvrement, ce qui \u00e9tait le cas en l\u2019esp\u00e8ce. Le redressement<\/a> a donc \u00e9t\u00e9 maintenu.<\/p>\n

Pour plus d’informaitons, n’h\u00e9sitez pas \u00e0 consulter le Conseil d\u2019\u00c9tat\u00a0n\u00b0\u00a0407694<\/a>\u00a0du 15\u00a0f\u00e9vrier\u00a02019.<\/p>\n

Pour toutes questions relative au droit des soci\u00e9t\u00e9s, n’h\u00e9sitez pas \u00e0 contacter le cabinet Abeille & Associ\u00e9s<\/a>.<\/p><\/blockquote>\n

Article publi\u00e9 le\u00a0

Une société mère doit être informée des conséquences financières du contrôle fiscal exercé à l’égard de sa filiale intégrée avant l’envoi de l’avis de mise en recouvrement.<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190],"tags":[],"class_list":["post-9705","post","type-post","status-publish","format-standard","hentry","category-juridiques"],"acf":[],"yoast_head":"\nContr\u00f4le fiscal d\u2019une filiale int\u00e9gr\u00e9e : quand informer la soci\u00e9t\u00e9 m\u00e8re ? | Abeille Avocats<\/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:\/\/abeille.law\/controle-fiscal-filiale\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contr\u00f4le fiscal d\u2019une filiale int\u00e9gr\u00e9e : quand informer la soci\u00e9t\u00e9 m\u00e8re ? 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