{"id":49745,"date":"2008-09-12T11:45:40","date_gmt":"2008-09-12T09:45:40","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/impots\/reclamation.html"},"modified":"2025-09-08T12:58:03","modified_gmt":"2025-09-08T10:58:03","slug":"reclamation","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/impots\/reclamation.html","title":{"rendered":"R\u00e9clamation"},"content":{"rendered":"

Le conciliateur fiscal d\u00e9partemental traite des probl\u00e8mes fiscaux que vous rencontrez ou des litiges relatifs aux engagements de qualit\u00e9 de service pris par l’administration fiscale. Ainsi, le rejet ou l’admission partielle d’une r\u00e9clamation, le rejet d’une demande gracieuse de remise de p\u00e9nalit\u00e9s, le refus de d\u00e9lais de paiement… peuvent par exemple faire l’objet d’une requ\u00eate.<\/p>\n

Attention\u00a0: la saisine du conciliateur ne vous dispense pas du paiement des sommes r\u00e9clam\u00e9es et n’interrompt pas les d\u00e9lais de recours contentieux. Le conciliateur d\u00e9partemental doit traiter rapidement toutes vos demandes mais si la d\u00e9cision ne vous satisfait pas, vous gardez la possibilit\u00e9 de saisir le m\u00e9diateur du minist\u00e8re des Finances.<\/p>\n

Pour faire appel au m\u00e9diateur, vous pouvez lui transmettre votre demande:\u00a0 par courrier \u00e9lectronique \u00e0 mediateur@finances.gouv.fr<\/a> en compl\u00e9tant le formulaire de saisine, par fax au 01 53 18 97 55 ou bien par courrier postal \u00e0 Monsieur le M\u00e9diateur du Minist\u00e8re de l\u2019\u00c9conomie, des Finances et de l\u2019Industrie,\u00a0 T\u00e9l\u00e9doc 215, 139 rue de Bercy, 75 572 PARIS Cedex 12.<\/p>\n

<\/span>Votre courrier doit comporter imp\u00e9rativement\u00a0: <\/strong><\/span><\/h2>\n

-la description de votre probl\u00e8me : objet et raisons de votre demande, ce qui permettra au m\u00e9diateur de mieux percevoir votre probl\u00e8me.<\/p>\n

-les r\u00e9f\u00e9rences du service concern\u00e9,<\/p>\n

-la copie des courriers \u00e9chang\u00e9s avec l’administration concern\u00e9e,<\/p>\n

-vos adresses et \u00e9ventuellement vos num\u00e9ros de t\u00e9l\u00e9phone.<\/p>\n

<\/span>Comment d\u00e9poser une r\u00e9clamation ?<\/strong><\/span><\/h2>\n

Si les diff\u00e9rentes voies de recours amiables n’ont pas mis un terme \u00e0 votre litige et que vous entendez toujours faire valoir vos droits, vous pouvez d\u00e9poser une r\u00e9clamation apr\u00e8s la mise en recouvrement de l’imposition. Vous d\u00e9marrez alors une proc\u00e9dure contentieuse apr\u00e8s laquelle il vous sera m\u00eame possible de porter votre affaire devant la justice.<\/p>\n

Premi\u00e8re \u00e9tape\u00a0: la r\u00e9clamation contentieuse\u00a0: \u00a0C\u2019est la possibilit\u00e9, pour un contribuable, de contester une imposition. Le contentieux englobe toutes les r\u00e9clamations pr\u00e9sent\u00e9es par les contribuables ou leurs mandataires accr\u00e9dit\u00e9s, lorsqu’elles tendent \u00e0 obtenir\u00a0: soit la r\u00e9paration d’erreurs commises dans l’assiette ou le calcul des impositions ; soit le b\u00e9n\u00e9fice d’un droit r\u00e9sultant d’une disposition l\u00e9gislative ou r\u00e9glementaire.<\/p>\n

<\/span>A qui l’adresser ?<\/strong><\/span><\/h2>\n

La r\u00e9clamation doit \u00eatre adress\u00e9e au centre des imp\u00f4ts pour l\u2019imp\u00f4t sur le revenu, la taxe d\u2019habitation, la redevance audiovisuelle,\u00a0la taxe fonci\u00e8re sur les propri\u00e9t\u00e9s b\u00e2ties ou non b\u00e2ties, les contributions sociales, l\u2019imp\u00f4t de solidarit\u00e9 sur la fortune, la taxe sur les logements vacants. A la tr\u00e9sorerie en ce qui concerne les acomptes provisionnels, les demandes de d\u00e9lai de paiement ou de remise de la majoration de 10 %.<\/p>\n

<\/span>Dans quels d\u00e9lais\u00a0? <\/strong><\/span><\/h2>\n

La r\u00e9clamation pour ce qui concerne l\u2019imp\u00f4t sur le revenu doit parvenir au service des imp\u00f4ts au plus tard le 31 d\u00e9cembre de la deuxi\u00e8me ann\u00e9e suivant celle de la mise en recouvrement; du versement spontan\u00e9 de l’imp\u00f4t contest\u00e9 ou de la r\u00e9alisation de l’\u00e9v\u00e9nement qui motive la r\u00e9clamation. Point important : il existe un d\u00e9lai sp\u00e9cial applicable lorsque le contribuable a fait l’objet d’une proc\u00e9dure de redressement. Le d\u00e9lai est analogue \u00e0 celui dont l’administration dispose pour \u00e9tablir l’imp\u00f4t. Vous pouvez donc r\u00e9clamer, en g\u00e9n\u00e9ral, jusqu\u2019au 31 d\u00e9cembre de la troisi\u00e8me ann\u00e9e qui suit celle au cours de laquelle est intervenue la notification du redressement, la date de r\u00e9ception de la notification de redressement constituant le point de d\u00e9part du d\u00e9lai.<\/p>\n

Ultime recours\u00a0: le tribunal Le tribunal administratif est comp\u00e9tent pour les imp\u00f4ts directs. Il peut \u00eatre saisi si la d\u00e9cision de l\u2019administration ne vous a pas donn\u00e9 enti\u00e8rement satisfaction. Le d\u00e9lai de saisine est de deux mois \u00e0 partir de la r\u00e9ception de cette d\u00e9cision. Si l\u2019administration n\u2019a pas r\u00e9pondu dans un d\u00e9lai de 6 mois suivant la date de la pr\u00e9sente demande, vous pouvez saisir le tribunal et ce, jusqu\u2019\u00e0 l\u2019expiration des 2 mois suivant la notification de la d\u00e9cision, si elle intervient. Le jugement est notifi\u00e9 \u00e0 toutes les parties par lettre recommand\u00e9e avec avis de r\u00e9ception. Cette notification ouvre les d\u00e9lais de recours contre la d\u00e9cision du tribunal.<\/p>\n

<\/span>Mieux vaut payer d\u2019abord<\/strong><\/span><\/h2>\n

Que les services fiscaux s’av\u00e8rent finalement favorables ou non \u00e0 votre r\u00e9clamation, qu’ils reconnaissent avoir fait une erreur, qu’ils acceptent de prendre en compte un correctif que vous souhaitez apporter, quel que soit le cas de figure, \u00e0 partir du moment o\u00f9 vous avez re\u00e7u votre avis d’imposition, vous devez payer !<\/p>\n

Si vous \u00eates mensualis\u00e9, vous \u00eates prot\u00e9g\u00e9 de toute faute qui pourrait s’av\u00e9rer nuisible : vous serez pr\u00e9lev\u00e9 de la somme indiqu\u00e9e par le fisc \u00e0 la date pr\u00e9vue. La derni\u00e8re mensualit\u00e9 sera corrig\u00e9e et donnera lieu \u00e0 un remboursement, parfois m\u00eame avec int\u00e9r\u00eats en votre faveur, si votre r\u00e9clamation a port\u00e9 ses fruits dans de brefs d\u00e9lais.<\/p>\n

Attention, si vous n’\u00eates pas mensualis\u00e9, ne croyez pas pouvoir vous abstenir de r\u00e9gler votre tiers payant ! Vous vous placeriez alors en infraction conduisant \u00e0 acquitter une majoration de 10% sur la somme \u00e0 verser\u2026<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/section>\n","protected":false},"excerpt":{"rendered":"

Si, apr\u00e8s une premi\u00e8re d\u00e9marche aupr\u00e8s du Centre des imp\u00f4ts ou de la Tr\u00e9sorerie, vous avez l\u2019impression que l\u2019administration fiscale ne prend pas en compte vos observations, vous pouvez alors vous adresser au conciliateur fiscal et, au besoin, au m\u00e9diateur du minist\u00e8re des finances.<\/p>\n","protected":false},"author":13718,"featured_media":72109,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-49745","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-demarches"],"acf":[],"yoast_head":"\nR\u00e9clamation fiscale : recours amiables et contentieux expliqu\u00e9s<\/title>\n<meta name=\"description\" content=\"R\u00e9clamation fiscale : contester un imp\u00f4t injustifi\u00e9, imp\u00f4t sur le revenu ou imp\u00f4ts locaux, selon les d\u00e9lais l\u00e9gaux, en ligne ou par 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