{"id":56109,"date":"2015-09-21T09:29:08","date_gmt":"2015-09-21T07:29:08","guid":{"rendered":"https:\/\/www.toutsurmesfinances.com\/impots\/fraude-fiscale-prescription-au-bout-de-10-ans-pour-les-biens-detenus-a-l-etranger.html"},"modified":"2015-09-21T09:29:08","modified_gmt":"2015-09-21T09:29:08","slug":"fraude-fiscale-prescription-au-bout-de-10-ans-pour-les-biens-detenus-a-l-etranger","status":"publish","type":"post","link":"https:\/\/www.toutsurmesfinances.com\/impots\/fraude-fiscale-prescription-au-bout-de-10-ans-pour-les-biens-detenus-a-l-etranger.html","title":{"rendered":"Fraude fiscale : prescription au bout de 10 ans pour les biens d\u00e9tenus \u00e0 l\u2019\u00e9tranger"},"content":{"rendered":"<\/p>\n

Vous \u00eates titulaire d’un contrat d’assurance vie ou d’un compte bancaire \u00e0 l’\u00e9tranger non d\u00e9clar\u00e9 ? Si vous pensez que l’administration fiscale ne peut plus rien contre vous, ne vous r\u00e9jouissez pas trop vite. Une circulaire publi\u00e9e au Bulletin officiel des finances publiques (BOFiP-Imp\u00f4ts) du 15 septembre 2015 prolonge de trois \u00e0 dix ans le d\u00e9lai dont b\u00e9n\u00e9ficie le fisc pour proc\u00e9der \u00e0 un contr\u00f4le et \u00e9ventuellement redresser le contribuable coupable de dissimuler certaines sources de revenus \u00e0 l’administration.<\/p>\n

\u00ab L’extension du d\u00e9lai de reprise suppose que le non-respect des obligations d\u00e9claratives […] concerne un \u00c9tat ou un territoire qui n’a pas conclu avec la France une convention d’assistance administrative permettant l’acc\u00e8s aux renseignements bancaires<\/strong><\/a> \u00bb<\/em>, poursuit la note du BOFiP. Cette disposition s’applique donc exclusivement pour les avoirs d\u00e9tenus dans un pays figurant dans la liste des paradis fiscaux.<\/p>\n

\"D\u00e9lai<\/p>\n

Dans le d\u00e9tail, la facult\u00e9 du fisc \u00e0 agir pendant dix ans s’appliquera pleinement pour les contr\u00f4les r\u00e9alis\u00e9s en 2016, l’administration fiscale pouvant remonter alors jusqu’en 2006 pour exercer son droit de reprise.<\/p>\n

\u00ab La proposition de rectification ou la notification d’office ouvre un nouveau d\u00e9lai qui est de m\u00eame nature et de m\u00eame dur\u00e9e que celui qui est interrompu \u00bb<\/em>, souligne l’administration fiscale. Par exempe, si un particulier r\u00e9sident fiscal en France d\u00e9tient au moins 10% de titres (actions, parts, droits de vote…) \u00ab dans une entit\u00e9 juridique-personne morale, organisme, fiducie ou institution comparable-\u00e9tablie ou constitu\u00e9e hors de France et soumise \u00e0 un r\u00e9gime fiscal privil\u00e9gi\u00e9 \u00bb<\/em>, comme le pr\u00e9cise l’article 123 bis du Code g\u00e9n\u00e9ral des imp\u00f4ts (CGI), il doit les d\u00e9clarer. S’il oublie de s’acquitter de cette obligation pour les ann\u00e9es 2011 \u00e0 2013 et que le fisc lui a adress\u00e9 une proposition de rectification en 2014, la mise en recouvrement de l’imp\u00f4t pourra \u00eatre effectu\u00e9e jusqu’au 31 d\u00e9cembre 2022, soit huit ans plus tard.<\/p>\n","protected":false},"excerpt":{"rendered":"

Le d\u00e9lai pendant lequel l’administration fiscale peut contr\u00f4ler la d\u00e9claration d’un contribuable et proc\u00e9der \u00e0 son redressement est repouss\u00e9 de trois \u00e0 dix ans lorsque la fraude porte sur des avoirs d\u00e9tenus dans un paradis fiscal. \u00a0<\/p>\n","protected":false},"author":13718,"featured_media":56107,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[15],"tags":[],"class_list":["post-56109","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-regimes-fiscaux"],"acf":[],"yoast_head":"\nFraude fiscale : prescription au bout de 10 ans pour les biens d\u00e9tenus \u00e0 l\u2019\u00e9tranger<\/title>\n<meta name=\"description\" content=\"Le d\u00e9lai pendant lequel l\u2019administration fiscale peut contr\u00f4ler la d\u00e9claration d\u2019un contribuable et proc\u00e9der \u00e0 son redressement est repouss\u00e9 de trois 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