{"id":9747,"date":"2019-03-28T00:00:00","date_gmt":"2019-03-28T00:00:00","guid":{"rendered":"https:\/\/abeille-preprod.eliott-markus.cloud\/relation-confiance-accompagnement-personnalise-partenariat\/"},"modified":"2019-03-28T00:00:00","modified_gmt":"2019-03-28T00:00:00","slug":"relation-confiance-accompagnement-personnalise-partenariat","status":"publish","type":"post","link":"https:\/\/abeille.law\/en\/relation-confiance-accompagnement-personnalise-partenariat\/","title":{"rendered":"Nouveaux dispositifs de coop\u00e9ration entre l\u2019administration fiscale et les entreprises"},"content":{"rendered":"<p>En\u00a02013, la <strong>DGFiP<\/strong> avait mis en place, \u00e0 titre exp\u00e9rimental, un dispositif, baptis\u00e9 \u00ab\u00a0<em>relation de confiance<\/em>\u00a0\u00bb, qui devait permettre \u00e0 l\u2019administration d\u2019examiner, en dehors de tout contr\u00f4le, les op\u00e9rations fiscales des entreprises volontaires. L\u2019objectif\u00a0? En \u00e9change de la transparence de l\u2019entreprise sur ses probl\u00e9matiques fiscales, l\u2019administration validait ses exercices de fa\u00e7on contemporaine. Gage de s\u00e9curit\u00e9 juridique, ce dispositif s\u2019est toutefois r\u00e9v\u00e9l\u00e9 trop lourd \u00e0 g\u00e9rer, tant pour l\u2019entreprise que pour l\u2019administration. Sa mise en \u0153uvre n\u00e9cessitant une mobilisation importante des \u00e9quipes et un investissement chronophage, le dispositif \u00e9tait donc impossible \u00e0 g\u00e9n\u00e9raliser. C\u2019est pourquoi le gouvernement a d\u00e9cid\u00e9 de repenser cette \u00ab\u00a0<strong><em>relation de confiance<\/em><\/strong>\u00a0\u00bb en instaurant deux\u00a0nouveaux dispositifs, plus circonscrits, adoss\u00e9s aux actuels rescrits.<\/p>\n<h2 class=\"title\">Deux dispositifs<\/h2>\n<p>Deux nouveaux dispositifs voient le jour\u00a0: l\u2019<strong>accompagnement personnalis\u00e9<\/strong> et le <strong>partenariat<\/strong>. Comme auparavant, ils sont mis en \u0153uvre sur demande de l\u2019entreprise et permettent de s\u00e9curiser les op\u00e9rations fiscales de fa\u00e7on contemporaine. Mais, cette fois, leur application d\u00e9pend de la taille de l\u2019entreprise, de son activit\u00e9 et des enjeux fiscaux de ses probl\u00e9matiques.<\/p>\n<section>\n<ul>\n<li>Pr\u00e9cision :\u00a0pour en b\u00e9n\u00e9ficier, l\u2019entreprise doit satisfaire plusieurs conditions au cours des 3\u00a0ann\u00e9es pr\u00e9c\u00e9dentes, notamment ne pas avoir subi de p\u00e9nalit\u00e9s pour manquement intentionnel.<\/li>\n<\/ul>\n<\/section>\n<p>Ainsi, l\u2019accompagnement fiscal personnalis\u00e9 s\u2019adresse aux PME (moins de 250\u00a0salari\u00e9s, chiffre d\u2019affaires inf\u00e9rieur \u00e0 50\u00a0M\u20ac ou total de bilan n\u2019exc\u00e9dant pas 43\u00a0M\u20ac), en particulier celles repr\u00e9sentant un fort potentiel de croissance et d\u2019innovation. Ce dispositif peut \u00eatre sollicit\u00e9 de fa\u00e7on ponctuelle ou r\u00e9p\u00e9t\u00e9e, selon les besoins de l\u2019entreprise.<\/p>\n<p>Le partenariat fiscal est, quant \u00e0 lui, r\u00e9serv\u00e9 aux plus grandes entreprises. Ici, un protocole doit \u00eatre sign\u00e9 afin d\u2019inscrire la relation de travail dans la dur\u00e9e, m\u00eame si l\u2019entreprise peut y renoncer \u00e0 tout moment.<\/p>\n<h2 class=\"title\">Des rescrits<\/h2>\n<p>Dans les deux\u00a0dispositifs, le p\u00e9rim\u00e8tre des questions trait\u00e9es est d\u00e9fini conjointement par l\u2019entreprise avec son interlocuteur r\u00e9f\u00e9rent. Les probl\u00e9matiques identifi\u00e9es peuvent faire l\u2019objet, le cas \u00e9ch\u00e9ant, de rescrits, prot\u00e9geant ainsi l\u2019entreprise de tout redressement ult\u00e9rieur d\u00e8s lors qu\u2019elle se conforme \u00e0 la position adopt\u00e9e. Reste \u00e0 savoir si cette nouvelle \u00ab\u00a0<em>relation de confiance<\/em>\u00a0\u00bb rencontrera le succ\u00e8s escompt\u00e9\u00a0!<\/p>\n<p><span style=\"font-size: 8pt;\"><em>Article publi\u00e9 le\u00a0<time>28 mars 2019<\/time>\u00a0&#8211;\u00a0\u00a9\u00a0\u00a0Les Echos Publishing\u00a0&#8211;\u00a02019<\/em><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les entreprises volontaires pourront valider un certain nombre d&rsquo;op&eacute;rations fiscales, de fa&ccedil;on contemporaine, en dehors de tout contr&ocirc;le.<\/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-9747","post","type-post","status-publish","format-standard","hentry","category-juridiques"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - 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