{"id":13246,"date":"2016-03-09T00:30:31","date_gmt":"2016-03-08T23:30:31","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=13246"},"modified":"2024-09-26T16:56:38","modified_gmt":"2024-09-26T14:56:38","slug":"recours-gracieux-fiscalite","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/recours-gracieux-fiscalite\/","title":{"rendered":"Qu\u2019est-ce qu\u2019un recours gracieux en fiscalit\u00e9\u00a0?"},"content":{"rendered":"<p style=\"text-align: justify;\">Le contribuable peut se rapprocher de l\u2019administration en vue d\u2019obtenir une\u00a0<strong>mod\u00e9ration ou une remise fiscale<\/strong>. Cette demande prend la forme d\u2019un recours gracieux. Voyons en quoi consiste ce recours.<\/p>\n<h2 style=\"text-align: justify;\">Le recours gracieux\u00a0: pr\u00e9sentation<\/h2>\n<p style=\"text-align: justify;\">Le recours gracieux est pr\u00e9vu \u00e0\u00a0<strong><a href=\"http:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?idArticle=LEGIARTI000029012242&amp;cidTexte=LEGITEXT000006069583\" target=\"_blank\" rel=\"noopener\">l\u2019article L 247 du livre des proc\u00e9dures fiscales<\/a><\/strong>. Il permet au contribuable de solliciter\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li>Une\u00a0<strong>remise totale ou partielle d&rsquo;imp\u00f4ts directs<\/strong>\u00a0lorsque le contribuable est dans l&rsquo;impossibilit\u00e9 de payer par suite de g\u00eane ou d&rsquo;indigence.<\/li>\n<li>Une\u00a0<strong>remise totale ou partielle des amendes ou majorations<\/strong>.<\/li>\n<li>Une\u00a0<strong>remise totale ou partielle des frais de poursuite<\/strong>\u00a0(recouvrement de l\u2019imp\u00f4t) et des\u00a0<strong>int\u00e9r\u00eats moratoires<\/strong>\u00a0(ces derniers sont pr\u00e9vus \u00e0 l\u2019article L 209 du livre des proc\u00e9dures fiscales).<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Les imp\u00f4ts directs sont, par exemple\u00a0:\u00a0<a href=\"https:\/\/valoxy.org\/blog\/impot-sur-le-revenu-calcul-08122014avalnicwill1\/\" target=\"_blank\" rel=\"noopener\">l\u2019imp\u00f4t sur le revenu<\/a>\u00a0ou\u00a0encore\u00a0l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s.<\/p>\n<p style=\"text-align: justify;\"><strong><div class=\"encadre-style\">Remarque<\/strong>\u00a0: le contribuable qui souhaite obtenir la remise des droits au principal doit prendre soin de\u00a0<strong>justifier cette demande<\/strong>\u00a0en d\u00e9montrant que sa situation financi\u00e8re ne lui permet pas de r\u00e9gler l\u2019imp\u00f4t. Il doit apporter des \u00e9l\u00e9ments concrets (ch\u00f4mage, maladie\u2026) et ne pas se contenter d\u2019\u00e9l\u00e9ments \u00e9vasifs.<strong><\/div><\/strong><\/p>\n<p style=\"text-align: justify;\">Les tiers mis en cause pour le paiement de l\u2019imp\u00f4t (par exemple, le propri\u00e9taire du fonds de commerce) peuvent \u00e9galement solliciter un recours gracieux.<\/p>\n<h2 style=\"text-align: justify;\">Le recours gracieux\u00a0: les modalit\u00e9s pratiques<\/h2>\n<p style=\"text-align: justify;\">Le contribuable doit\u00a0<strong>adresser sa r\u00e9clamation au service des imp\u00f4ts du lieu d\u2019imposition<\/strong>. Cette demande prend la forme d\u2019une simple lettre qui doit comprendre les impositions concern\u00e9es, les montants, les justifications&#8230;<\/p>\n<p style=\"text-align: justify;\">Il n\u2019existe pas de condition de d\u00e9lai pour la pr\u00e9senter.<\/p>\n<p style=\"text-align: justify;\"><strong><div class=\"encadre-style\">Attention<\/strong>\u00a0: le contribuable ne peut pas solliciter une remise totale ou partielle pour les droits d\u2019enregistrement, la TVA, la taxe de publicit\u00e9 fonci\u00e8re et, de mani\u00e8re g\u00e9n\u00e9rale, les imp\u00f4ts indirects.<strong><\/div><\/strong><\/p>\n<p style=\"text-align: justify;\">Il n&rsquo;existe donc pas de formalisme pr\u00e9cis pour ce type de recours. Absence de formalisme ne doit cependant pas \u00eatre synonyme d&rsquo;absence de pr\u00e9cision.<\/p>\n<p style=\"text-align: justify;\"><strong><div class=\"encadre-style\">Conseil Valoxy<\/strong>\u00a0: s\u2019il n\u2019a pas la possibilit\u00e9 d\u2019exercer un recours gracieux en mati\u00e8re de TVA, le contribuable peut se tourner vers les proc\u00e9dures de surendettement conform\u00e9ment \u00e0\u00a0<strong><a href=\"http:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?idArticle=LEGIARTI000022423255&amp;cidTexte=LEGITEXT000006069565&amp;dateTexte=20101101\" target=\"_blank\" rel=\"noopener\">l\u2019article L 331-7-1 du code de la consommation<\/a><\/strong>.<strong><\/div><\/strong><\/p>\n<h2 style=\"text-align: justify;\">L\u2019issue du recours gracieux<\/h2>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\"alignright wp-image-11104\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/juridique-1-1.jpg\" alt=\"recours gracieux fiscalit\u00e9\" width=\"218\" height=\"159\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/juridique-1-1.jpg 492w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/09\/juridique-1-1-300x219.jpg 300w\" sizes=\"(max-width: 218px) 100vw, 218px\" \/>La demande est analys\u00e9e par l\u2019administration fiscale.<\/p>\n<p style=\"text-align: justify;\">Le\u00a0<strong>silence de l\u2019administration fiscale dans les deux mois \u00e9quivaut \u00e0 un rejet<\/strong>.<\/p>\n<p style=\"text-align: justify;\">En cas de rejet, le contribuable n&rsquo;est pas totalement d\u00e9pourvu de contestation\u00a0puisque ce dernier peut se tourner vers le juge dans le cadre d\u2019un\u00a0<strong>recours pour exc\u00e8s de pouvoir<\/strong>.<\/p>\n<h2 style=\"text-align: justify;\">Conclusion<\/h2>\n<p style=\"text-align: justify;\">Le recours gracieux peut pr\u00e9senter un int\u00e9r\u00eat pour le contribuable d\u00e8s lors qu\u2019il est justifi\u00e9. Le contribuable dispose \u00e9galement du recours contentieux (devant le juge administratif pour les imp\u00f4ts directs et devant le juge judiciaire pour les imp\u00f4ts indirects). Le recours contentieux peut permettre d\u2019obtenir la d\u00e9charge totale ou partielle des imp\u00f4ts que le contribuable estime \u00eatre ind\u00fbment sollicit\u00e9 par l\u2019administration fiscale.<\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>Le contribuable peut se rapprocher de l\u2019administration en vue d\u2019obtenir une\u00a0mod\u00e9ration ou une remise fiscale. Cette demande prend la forme d\u2019un recours gracieux. Voyons en quoi consiste ce recours. Le recours gracieux\u00a0: pr\u00e9sentation Le recours gracieux est pr\u00e9vu \u00e0\u00a0l\u2019article L&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11302,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-13246","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Qu\u2019est-ce qu\u2019un recours gracieux en fiscalit\u00e9 ?<\/title>\n<meta name=\"description\" content=\"Le contribuable peut se rapprocher de l\u2019administration en vue d\u2019obtenir une\u00a0mod\u00e9ration ou une remise fiscale. Cette demande prend la forme d\u2019un recours gracieux. Voyons en quoi consiste ce recours. Le recours gracieux\u00a0: pr\u00e9sentation\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/valoxy.org\/blog\/recours-gracieux-fiscalite\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Qu\u2019est-ce qu\u2019un recours gracieux en fiscalit\u00e9 ?\" \/>\n<meta property=\"og:description\" content=\"Le contribuable peut se rapprocher de l\u2019administration en vue d\u2019obtenir une\u00a0mod\u00e9ration ou une remise fiscale. Cette demande prend la forme d\u2019un recours gracieux. Voyons en quoi consiste ce recours. Le recours gracieux\u00a0: pr\u00e9sentation\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/recours-gracieux-fiscalite\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Valoxy - Expertise comptable\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Valoxy\" \/>\n<meta property=\"article:published_time\" content=\"2016-03-08T23:30:31+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-09-26T14:56:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/esperance.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"538\" \/>\n\t<meta property=\"og:image:height\" content=\"359\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Expert-comptable Valoxy\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Expert-comptable Valoxy\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/valoxy.org\/blog\/recours-gracieux-fiscalite\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/recours-gracieux-fiscalite\/\"},\"author\":{\"name\":\"Expert-comptable Valoxy\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\"},\"headline\":\"Qu\u2019est-ce qu\u2019un recours gracieux en fiscalit\u00e9\u00a0?\",\"datePublished\":\"2016-03-08T23:30:31+00:00\",\"dateModified\":\"2024-09-26T14:56:38+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/recours-gracieux-fiscalite\/\"},\"wordCount\":547,\"commentCount\":2,\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/recours-gracieux-fiscalite\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/esperance.jpg\",\"articleSection\":[\"Fiscalit\u00e9\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/valoxy.org\/blog\/recours-gracieux-fiscalite\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/valoxy.org\/blog\/recours-gracieux-fiscalite\/\",\"url\":\"https:\/\/valoxy.org\/blog\/recours-gracieux-fiscalite\/\",\"name\":\"Qu\u2019est-ce qu\u2019un recours gracieux en fiscalit\u00e9 ?\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/recours-gracieux-fiscalite\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/recours-gracieux-fiscalite\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/esperance.jpg\",\"datePublished\":\"2016-03-08T23:30:31+00:00\",\"dateModified\":\"2024-09-26T14:56:38+00:00\",\"description\":\"Le contribuable peut se rapprocher de l\u2019administration en vue d\u2019obtenir une\u00a0mod\u00e9ration ou une remise fiscale. Cette demande prend la forme d\u2019un recours gracieux. Voyons en quoi consiste ce recours. Le recours gracieux\u00a0: pr\u00e9sentation\",\"breadcrumb\":{\"@id\":\"https:\/\/valoxy.org\/blog\/recours-gracieux-fiscalite\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/valoxy.org\/blog\/recours-gracieux-fiscalite\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/recours-gracieux-fiscalite\/#primaryimage\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/esperance.jpg\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/esperance.jpg\",\"width\":538,\"height\":359,\"caption\":\"Pression fiscale : quel avenir pour l\\\"imp\u00f4t sur les soci\u00e9t\u00e9s ?\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/valoxy.org\/blog\/recours-gracieux-fiscalite\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/valoxy.org\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Qu\u2019est-ce qu\u2019un recours gracieux en fiscalit\u00e9\u00a0?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/valoxy.org\/blog\/#website\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"name\":\"Blog Valoxy\",\"description\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"alternateName\":\"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/valoxy.org\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\",\"name\":\"Blog Valoxy\",\"url\":\"https:\/\/valoxy.org\/blog\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png\",\"width\":266,\"height\":100,\"caption\":\"Blog Valoxy\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/Valoxy\",\"https:\/\/www.linkedin.com\/company\/valoxy\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\",\"name\":\"Expert-comptable Valoxy\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g\",\"caption\":\"Expert-comptable Valoxy\"},\"sameAs\":[\"https:\/\/valoxy.org\/blog\"],\"url\":\"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Qu\u2019est-ce qu\u2019un recours gracieux en fiscalit\u00e9 ?","description":"Le contribuable peut se rapprocher de l\u2019administration en vue d\u2019obtenir une\u00a0mod\u00e9ration ou une remise fiscale. Cette demande prend la forme d\u2019un recours gracieux. Voyons en quoi consiste ce recours. Le recours gracieux\u00a0: pr\u00e9sentation","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/valoxy.org\/blog\/recours-gracieux-fiscalite\/","og_locale":"fr_FR","og_type":"article","og_title":"Qu\u2019est-ce qu\u2019un recours gracieux en fiscalit\u00e9 ?","og_description":"Le contribuable peut se rapprocher de l\u2019administration en vue d\u2019obtenir une\u00a0mod\u00e9ration ou une remise fiscale. Cette demande prend la forme d\u2019un recours gracieux. Voyons en quoi consiste ce recours. Le recours gracieux\u00a0: pr\u00e9sentation","og_url":"https:\/\/valoxy.org\/blog\/recours-gracieux-fiscalite\/","og_site_name":"Blog Valoxy - Expertise comptable","article_publisher":"https:\/\/www.facebook.com\/Valoxy","article_published_time":"2016-03-08T23:30:31+00:00","article_modified_time":"2024-09-26T14:56:38+00:00","og_image":[{"width":538,"height":359,"url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/esperance.jpg","type":"image\/jpeg"}],"author":"Expert-comptable Valoxy","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Expert-comptable Valoxy","Dur\u00e9e de lecture estim\u00e9e":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/valoxy.org\/blog\/recours-gracieux-fiscalite\/#article","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/recours-gracieux-fiscalite\/"},"author":{"name":"Expert-comptable Valoxy","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a"},"headline":"Qu\u2019est-ce qu\u2019un recours gracieux en fiscalit\u00e9\u00a0?","datePublished":"2016-03-08T23:30:31+00:00","dateModified":"2024-09-26T14:56:38+00:00","mainEntityOfPage":{"@id":"https:\/\/valoxy.org\/blog\/recours-gracieux-fiscalite\/"},"wordCount":547,"commentCount":2,"publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"image":{"@id":"https:\/\/valoxy.org\/blog\/recours-gracieux-fiscalite\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/esperance.jpg","articleSection":["Fiscalit\u00e9"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/valoxy.org\/blog\/recours-gracieux-fiscalite\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/valoxy.org\/blog\/recours-gracieux-fiscalite\/","url":"https:\/\/valoxy.org\/blog\/recours-gracieux-fiscalite\/","name":"Qu\u2019est-ce qu\u2019un recours gracieux en fiscalit\u00e9 ?","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/valoxy.org\/blog\/recours-gracieux-fiscalite\/#primaryimage"},"image":{"@id":"https:\/\/valoxy.org\/blog\/recours-gracieux-fiscalite\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/esperance.jpg","datePublished":"2016-03-08T23:30:31+00:00","dateModified":"2024-09-26T14:56:38+00:00","description":"Le contribuable peut se rapprocher de l\u2019administration en vue d\u2019obtenir une\u00a0mod\u00e9ration ou une remise fiscale. Cette demande prend la forme d\u2019un recours gracieux. Voyons en quoi consiste ce recours. Le recours gracieux\u00a0: pr\u00e9sentation","breadcrumb":{"@id":"https:\/\/valoxy.org\/blog\/recours-gracieux-fiscalite\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/valoxy.org\/blog\/recours-gracieux-fiscalite\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/recours-gracieux-fiscalite\/#primaryimage","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/esperance.jpg","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/esperance.jpg","width":538,"height":359,"caption":"Pression fiscale : quel avenir pour l\"imp\u00f4t sur les soci\u00e9t\u00e9s ?"},{"@type":"BreadcrumbList","@id":"https:\/\/valoxy.org\/blog\/recours-gracieux-fiscalite\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/valoxy.org\/blog\/"},{"@type":"ListItem","position":2,"name":"Qu\u2019est-ce qu\u2019un recours gracieux en fiscalit\u00e9\u00a0?"}]},{"@type":"WebSite","@id":"https:\/\/valoxy.org\/blog\/#website","url":"https:\/\/valoxy.org\/blog\/","name":"Blog Valoxy","description":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"alternateName":"Le Blog Valoxy, ce sont plus de 1500 articles sur toute l&#039;actualit\u00e9 comptable, juridique, fiscale, et la gestion d&#039;entreprise","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/valoxy.org\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/valoxy.org\/blog\/#organization","name":"Blog Valoxy","url":"https:\/\/valoxy.org\/blog\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2024\/05\/cropped-blog-valoxy-logo-300x118-2.png","width":266,"height":100,"caption":"Blog Valoxy"},"image":{"@id":"https:\/\/valoxy.org\/blog\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/Valoxy","https:\/\/www.linkedin.com\/company\/valoxy"]},{"@type":"Person","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a","name":"Expert-comptable Valoxy","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/5e8d0ed8d4c117e5d77ddb78bbcab5f6b5841424c6b20eeaafcfd8741ef2aa2c?s=96&d=mm&r=g","caption":"Expert-comptable Valoxy"},"sameAs":["https:\/\/valoxy.org\/blog"],"url":"https:\/\/valoxy.org\/blog\/author\/ceo-valoxy\/"}]}},"_links":{"self":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/13246","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/comments?post=13246"}],"version-history":[{"count":3,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/13246\/revisions"}],"predecessor-version":[{"id":69316,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/13246\/revisions\/69316"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media\/11302"}],"wp:attachment":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media?parent=13246"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/categories?post=13246"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/tags?post=13246"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}