Actualités comptables
Contrôle fiscal : et si l’administration ne tient pas compte du représentant fiscal en France ?

Contrôle fiscal : et si l’administration ne tient pas compte du représentant fiscal en France ?

Publiée le mercredi 27 octobre 2021 à 05h48 dans Actu Fiscale

Estimant que l’administration fiscale a délibérément ignoré l’existence du représentant fiscal qu’elle a désigné en France, une société anglaise décide de demander l’annulation du contrôle dont elle fait l’objet. A tort ou à raison ?


Gare au représentant fiscal en France !

Une société anglaise est propriétaire d’un immeuble en France, pour lequel elle est tenue au paiement d’une taxe annuelle.

Après l’avoir vainement mise en demeure, à plusieurs reprises, de s’acquitter du paiement de cette taxe, l’administration fiscale finit par lui notifier des avis de mise en recouvrement.

Ce que conteste la société, qui souligne que les mises en demeure envoyées par l’administration étaient irrégulières, puisqu’elles lui ont été personnellement adressées… alors même qu’elle avait désigné un représentant fiscal en France à cette fin qui, lui, ne les a jamais reçues !

D’autant, poursuit-elle, qu’à la suite du transfert de son siège social, plusieurs d’entre elles ne lui sont jamais parvenues.

« Et alors ? », rétorque l’administration, qui soutient qu’elle avait la possibilité de faire parvenir ces documents au siège social de la société étrangère, qui est seule responsable de ne pas l’avoir prévenu du transfert de son siège social…

« Faux », tranche le juge : l’administration fiscale, qui avait parfaitement connaissance de la désignation, par la société, d’un représentant fiscal en France, a adressé les mises en demeure à la société elle-même sans pouvoir établir que celle-ci les avait effectivement reçues…

La demande de la société est donc parfaitement recevable.

Source : Arrêt de la Cour de cassation, chambre commerciale, du 13 octobre 2021, n° 19-14693

Quand une société et l’administration fiscale ne parlent pas la même langue… © Copyright WebLex - 2021

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