{"id":9766,"date":"2019-04-04T00:00:00","date_gmt":"2019-04-04T00:00:00","guid":{"rendered":"https:\/\/abeille-preprod.eliott-markus.cloud\/guichet-regulation-fiscale-entreprises\/"},"modified":"2019-04-04T00:00:00","modified_gmt":"2019-04-04T00:00:00","slug":"guichet-regulation-fiscale-entreprises","status":"publish","type":"post","link":"https:\/\/abeille.law\/en\/guichet-regulation-fiscale-entreprises\/","title":{"rendered":"Un nouveau guichet de r\u00e9gularisation fiscale pour les entreprises"},"content":{"rendered":"

Les entreprises et leurs dirigeants qui r\u00e9gularisent spontan\u00e9ment leur situation fiscale b\u00e9n\u00e9ficient de p\u00e9nalit\u00e9s r\u00e9duites.<\/p>\n

\u00c0 l\u2019image du \u00ab\u00a0service de traitement des d\u00e9clarations rectificatives<\/em>\u00a0\u00bb (STDR) qui avait \u00e9t\u00e9 cr\u00e9\u00e9 pour les particuliers d\u00e9tenant des avoirs \u00e0 l\u2019\u00e9tranger non d\u00e9clar\u00e9s, le gouvernement vient d\u2019annoncer l\u2019ouverture d\u2019un nouveau service de r\u00e9gularisation, \u00e0 destination cette fois des entreprises et de leurs dirigeants. D\u00e9nomm\u00e9 \u00ab\u00a0service de mise en conformit\u00e9 fiscale des entreprises<\/em>\u00a0\u00bb (Smec<\/strong>), ce guichet va leur permettre de r\u00e9gulariser leur situation en contrepartie de p\u00e9nalit\u00e9s fiscales r\u00e9duites<\/strong>. \u00c0 condition toutefois que cette d\u00e9marche soit spontan\u00e9e. Les entreprises faisant l\u2019objet d\u2019un contr\u00f4le fiscal en cours, ayant re\u00e7u un avis de v\u00e9rification ou faisant l\u2019objet d\u2019une proc\u00e9dure d\u2019enqu\u00eate administrative ou judiciaire ne peuvent donc pas b\u00e9n\u00e9ficier de ce dispositif.<\/p>\n

\n

En pratique :\u00a0la demande de mise en conformit\u00e9 form\u00e9e par l\u2019entreprise doit \u00eatre accompagn\u00e9e d\u2019un dossier complet (d\u00e9clarations rectificatives, justificatifs\u2026). Le service pouvant solliciter, le cas \u00e9ch\u00e9ant, des compl\u00e9ments d\u2019informations, lesquels doivent \u00eatre fournis par l\u2019entreprise dans un d\u00e9lai de 60\u00a0jours.<\/p><\/blockquote>\n<\/section>\n

Ce nouveau service s\u2019adresse \u00e0 toutes les entreprises<\/a>, quelle que soit leur taille. En revanche, il est r\u00e9serv\u00e9 \u00e0 des probl\u00e9matiques, complexes, limitativement \u00e9num\u00e9r\u00e9es. Ainsi, peuvent \u00eatre trait\u00e9es toutes anomalies fiscales d\u00e9couvertes par les nouveaux d\u00e9tenteurs et repreneurs d\u2019une entreprise, certaines questions relatives \u00e0 la fiscalit\u00e9 internationale (\u00e9tablissement stable, par exemple) ou \u00e0 la fiscalit\u00e9 des dirigeants (pacte Dutreil, plus-values de cession de titres\u2026) ainsi que toutes op\u00e9rations pouvant relever d\u2019une majoration de 80\u00a0% (man\u0153uvres frauduleuses, abus de droit\u2026).<\/p>\n

Quant aux majorations et int\u00e9r\u00eats de retard dus par l\u2019entreprise qui a r\u00e9gularis\u00e9 sa situation en utilisant cette proc\u00e9dure de mise en conformit\u00e9, ils sont revus \u00e0 la baisse, par voie de transaction, selon le bar\u00e8me non n\u00e9gociable suivant\u00a0:<\/p>\n\n\n\n\n\n\n\n
Bar\u00e8me de r\u00e9duction des p\u00e9nalit\u00e9s<\/strong><\/caption>\n
Taux de droit commun<\/th>\nTaux r\u00e9duit<\/th>\nInt\u00e9r\u00eats de retard<\/th>\n<\/tr>\n<\/thead>\n
80\u00a0% (man\u0153uvres frauduleuses, abus de droit)<\/td>\n30\u00a0%<\/td>\nR\u00e9duits de 40\u00a0%<\/td>\n<\/tr>\n
40\u00a0% (manquement d\u00e9lib\u00e9r\u00e9)<\/td>\n15\u00a0%<\/td>\nR\u00e9duits de 40\u00a0%<\/td>\n<\/tr>\n
10\u00a0% (d\u00e9faut de d\u00e9claration)<\/td>\n0\u00a0%<\/td>\nR\u00e9duits de 50\u00a0%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00c9tant pr\u00e9cis\u00e9 que l\u2019entreprise doit s\u2019acquitter, en revanche, du paiement int\u00e9gral des impositions suppl\u00e9mentaires<\/a> mises \u00e0 sa charge.<\/p>\n

\n

\u00c0 noter :\u00a0pour l\u2019heure, ce dispositif de r\u00e9gularisation<\/a> n\u2019est pas limit\u00e9 dans le temps. Il fera l\u2019objet d\u2019une premi\u00e8re \u00e9valuation d\u2019ici un\u00a0an et sera, le cas \u00e9ch\u00e9ant, am\u00e9nag\u00e9.<\/p><\/blockquote>\n

Pour plus d’informations, n’h\u00e9sitez pas \u00e0 contacter le cabinet Abeille & Associ\u00e9s<\/a>.<\/p>\n<\/section>\n

Article publi\u00e9 le\u00a0

Les entreprises et leurs dirigeants qui r\u00e9gularisent spontan\u00e9ment leur situation fiscale b\u00e9n\u00e9ficient de p\u00e9nalit\u00e9s r\u00e9duites. \u00c0 l\u2019image du \u00ab\u00a0service de traitement des d\u00e9clarations rectificatives\u00a0\u00bb (STDR) qui avait \u00e9t\u00e9 cr\u00e9\u00e9 pour les particuliers d\u00e9tenant des avoirs \u00e0 l\u2019\u00e9tranger non d\u00e9clar\u00e9s, le gouvernement vient d\u2019annoncer l\u2019ouverture d\u2019un nouveau service de r\u00e9gularisation, \u00e0 destination cette fois des entreprises […]<\/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-9766","post","type-post","status-publish","format-standard","hentry","category-juridiques"],"acf":[],"yoast_head":"\nUn nouveau guichet de r\u00e9gularisation fiscale pour les entreprises | 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