{"id":18813,"date":"2016-11-21T00:30:12","date_gmt":"2016-11-20T23:30:12","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=18813"},"modified":"2024-09-26T17:00:31","modified_gmt":"2024-09-26T15:00:31","slug":"controle-fiscal-demandes-de-justification-eclaircissement","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/controle-fiscal-demandes-de-justification-eclaircissement\/","title":{"rendered":"Contr\u00f4le fiscal : les demandes de justification et d\u2019\u00e9claircissement"},"content":{"rendered":"<p style=\"text-align: justify;\">Durant l\u2019exercice du contr\u00f4le des revenus d\u2019un contribuable, l\u2019administration fiscale peut user de divers outils : elle peut notamment utiliser la demande de justification ou d\u2019\u00e9claircissement.<\/p>\n<p style=\"text-align: justify;\"><strong>L\u2019administration va formuler aupr\u00e8s du contribuable une demande sp\u00e9cifique : <\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Soit en demandant des commentaires et informations sur les mentions de la d\u00e9claration du contribuable : c\u2019est la demande d\u2019\u00e9claircissements <\/strong><\/li>\n<li><strong>Soit en demandant des preuves sur les \u00e9l\u00e9ments d\u00e9clar\u00e9s par le contribuable : il s\u2019agit de la demande de justification.<\/strong><\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ces proc\u00e9dures ne sont pas anodines, et ne pas y faire droit et rester mur\u00e9 dans le silence peut co\u00fbter cher.\u00a0Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France vous en dit plus.<\/p>\n<h2>La demande de justification ou d\u2019\u00e9claircissement : bien diff\u00e9rencier les deux formes de demandes<\/h2>\n<h3 style=\"padding-left: 30px; text-align: justify;\">A. La demande d&rsquo;\u00e9claircissement<\/h3>\n<p style=\"text-align: justify;\">La demande d\u2019\u00e9claircissement va concerner les mentions port\u00e9es sur la <a href=\"https:\/\/valoxy.org\/blog\/declaration-des-revenus-ligne-paiement-dematerialise\/\" target=\"_blank\" rel=\"noopener noreferrer\">d\u00e9claration du contribuable<\/a> : l\u2019administration va alors lui demander de fournir des commentaires et informations sur ces mentions.<\/p>\n<p style=\"text-align: justify;\">Ainsi, dans la majorit\u00e9 des cas, l\u2019administration fiscale proc\u00e8de \u00e0 cette demande quand elle rel\u00e8ve : <img fetchpriority=\"high\" decoding=\"async\" class=\"alignright wp-image-16722\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/question-5-1.jpg\" alt=\"demande d'\u00e9claircissements ou justifications\" width=\"342\" height=\"171\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/question-5-1.jpg 660w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/question-5-1-300x150.jpg 300w\" sizes=\"(max-width: 342px) 100vw, 342px\" \/><\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Des contradictions<\/strong> entre les mentions de la d\u00e9claration et les d\u00e9clarations ant\u00e9rieures<\/li>\n<li><strong>Des discordances importantes<\/strong> entre les \u00e9l\u00e9ments de la d\u00e9claration et les renseignements dont l\u2019administration a connaissance concernant notamment les revenus du contribuable.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>L\u2019administration n\u2019a pas \u00e0 \u00e9tablir que le contribuable dispose de revenus plus importants que ceux d\u00e9clar\u00e9s, elle doit seulement s\u2019en tenir au constat de discordances ou contradictions.<\/strong><\/p>\n<h3 style=\"padding-left: 30px; text-align: justify;\">B. La demande de justification<\/h3>\n<p style=\"text-align: justify;\">La demande de justifications, impose, quant \u00e0 elle, que le contribuable apporte des preuves permettant d\u2019\u00e9tayer sa d\u00e9claration.<\/p>\n<p style=\"text-align: justify;\">L\u2019administration demandera g\u00e9n\u00e9ralement la production de documents.<\/p>\n<p style=\"text-align: justify;\"><strong>Ainsi, peuvent \u00eatre concern\u00e9s :<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>La situation du contribuable au regard de ses charges de famille,<\/li>\n<li>Les charges que le contribuable a retranch\u00e9 de son revenu net global ou ouvrant droit \u00e0 une r\u00e9duction d\u2019imp\u00f4t,<\/li>\n<li>Les avoirs ou revenus \u00e0 l\u2019\u00e9tranger,<\/li>\n<li>Les \u00e9l\u00e9ments servant de base \u00e0 la d\u00e9termination des <a href=\"https:\/\/valoxy.org\/blog\/pensez-micro-foncier-declarer-vos-loyers\/\">revenus fonciers<\/a>, ou \u00e0 l\u2019imposition des plus-values de cession mobili\u00e8res et immobili\u00e8res<\/li>\n<li>Quand l\u2019administration dispose d\u2019\u00e9l\u00e9ments qui permettent d\u2019\u00e9tablir que le contribuable dispose de revenus plus importants que ceux d\u00e9clar\u00e9s.<\/li>\n<\/ul>\n<p><b>Lors d\u2019une demande de justifications, et \u00e0 <\/b><b>contrario<\/b><strong> de la demande d\u2019\u00e9claircissements, l\u2019administration doit \u00eatre en possession d\u2019indices suffisants permettant d\u2019\u00e9tablir une dissimulation de revenus. Ces indices peuvent \u00eatre le fait :<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>D\u2019une discordance importante entre les d\u00e9penses et les revenus du contribuable<\/li>\n<li>D\u2019une comparaison des sommes qui figurent au cr\u00e9dit des comptes bancaires du contribuable avec ses revenus d\u00e9clar\u00e9s. (si ces derniers sont au moins inf\u00e9rieurs de moiti\u00e9 aux sommes cr\u00e9dit\u00e9es sur les comptes bancaires).<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">Ces proc\u00e9dures sont donc tr\u00e8s importantes, tant \u00e0 l\u2019\u00e9gard du contribuable qu\u2019\u00e0 l\u2019\u00e9gard de l\u2019administration : du c\u00f4t\u00e9 du contribuable il convient d\u2019\u00eatre prudent, car ces demandes sont g\u00e9n\u00e9ralement le pr\u00e9alable \u00e0 l\u2019envoi d\u2019une notification de d\u00e9but de contr\u00f4le fiscal ou d\u2019une notification de redressement.<\/p>\n<h2 style=\"text-align: justify;\">II. Quelle proc\u00e9dure ?<\/h2>\n<p style=\"text-align: justify;\"><img decoding=\"async\" class=\" wp-image-16634 alignleft\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/06\/redaction-contrat-1.jpg\" alt=\"redaction contrat\" width=\"282\" height=\"141\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/06\/redaction-contrat-1.jpg 660w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/06\/redaction-contrat-1-300x150.jpg 300w\" sizes=\"(max-width: 282px) 100vw, 282px\" \/>Les deux proc\u00e9dures sont assez similaires.<\/p>\n<p style=\"text-align: justify;\">La demande doit \u00eatre faite obligatoirement par lettre recommand\u00e9e avec demande d\u2019avis de r\u00e9ception et indiquer en toute clart\u00e9, explicitement, les points sur lesquels elle porte.<\/p>\n<p style=\"text-align: justify;\"><strong>La demande indique aussi le d\u00e9lai de r\u00e9ponse mais \u00e9galement les sanctions du fait de l\u2019absence de r\u00e9ponse dans le d\u00e9lai imparti.<\/strong><\/p>\n<p style=\"text-align: justify;\">S\u2019agissant de ce d\u00e9lai de r\u00e9ponse :<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>Il ne peut \u00eatre inf\u00e9rieur \u00e0 deux mois<\/strong> et court \u00e0 compter de la date de la r\u00e9ception de la demande<\/li>\n<li>Un d\u00e9lai suppl\u00e9mentaire est possible via une demande \u00e9crite. L\u2019administration n\u2019a cependant pas obligation de l\u2019accepter.<\/li>\n<\/ul>\n<h2 style=\"text-align: justify;\">III. La r\u00e9ponse du contribuable<\/h2>\n<p style=\"text-align: justify;\"><strong>Le contribuable est dans l\u2019obligation de r\u00e9pondre. Son refus, une r\u00e9ponse orale, une r\u00e9ponse hors d\u00e9lai permettront \u00e0 l\u2019administration de mettre en \u0153uvre la proc\u00e9dure de taxation d\u2019office.<\/strong><\/p>\n<p style=\"text-align: justify;\">Il en sera de m\u00eame si le contribuable donne une r\u00e9ponse tr\u00e8s insuffisante et \u00e9vasive : l\u2019administration assimile alors cela \u00e0 une absence de r\u00e9ponse. <img decoding=\"async\" class=\"alignright wp-image-16636\" src=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/rendez-vous-professionnel-1.jpg\" alt=\"r\u00e9ponse du contibuable \u00e0 la demande\" width=\"310\" height=\"155\" srcset=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/rendez-vous-professionnel-1.jpg 660w, https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/rendez-vous-professionnel-1-300x150.jpg 300w\" sizes=\"(max-width: 310px) 100vw, 310px\" \/><\/p>\n<p style=\"text-align: justify;\">Si le contribuable r\u00e9pond dans le d\u00e9lai imparti :<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>La r\u00e9ponse convainc l\u2019administration<\/strong> car elle est suffisante et compl\u00e8te. Alors la proc\u00e9dure prendra fin<\/li>\n<li><strong>La r\u00e9ponse est incompl\u00e8te mais dans le d\u00e9lai. <\/strong>Dans ce cas le contribuable est mis en demeure, sous 30 jours, de compl\u00e9ter sa r\u00e9ponse. S&rsquo;il ne r\u00e9pond pas ou r\u00e9pond hors d\u00e9lai ou que sa r\u00e9ponse reste insuffisante, alors la proc\u00e9dure de taxation d\u2019office est mise en \u0153uvre.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">S\u2019agissant de la r\u00e9ponse \u00e0 proprement parler : le contribuable doit \u00e9tablir et apporter des \u00e9l\u00e9ments pr\u00e9cis, non des affirmations impr\u00e9cises et vagues. Des preuves sont n\u00e9cessaires pour \u00e9tayer les dires du contribuable.<\/p>\n<p style=\"text-align: justify;\">Dans le cas o\u00f9 la proc\u00e9dure de demande est faite apr\u00e8s le contr\u00f4le, alors si ce dernier est frapp\u00e9 d\u2019irr\u00e9gularit\u00e9, la demande l\u2019est tout autant.<\/p>\n<h2 style=\"text-align: justify;\"><strong>Conclusion<\/strong><\/h2>\n<p style=\"text-align: justify;\">Ces proc\u00e9dures sont d\u2019un grand int\u00e9r\u00eat pour les agents de l\u2019administration fiscale. Ils peuvent ainsi interroger le contribuable sur l\u2019origine de certains fonds.<br \/>\nPour toute demande de justification ou d&rsquo;\u00e9claircissement, n\u2019h\u00e9sitez pas \u00e0 vous faire aider d\u2019un conseil en droit fiscal. Celui-ci sera \u00e0 m\u00eame de vous aider, notamment pour r\u00e9diger une r\u00e9ponse convaincante. Et surtout, il pourra vous assister en cas de contr\u00f4le ult\u00e9rieur.<\/p>\n<p>Pour plus d\u2019informations sur le contr\u00f4le fiscal et les redressements, consultez nos articles sur le blog de Valoxy :<\/p>\n<ul>\n<li><a href=\"https:\/\/valoxy.org\/blog\/controle-fiscal-a-la-demande\/\">Le contr\u00f4le fiscal \u00e0 la demande d\u2019une PME<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/controle-fiscal-droit-de-communication\/\">Contr\u00f4le fiscal : le droit de communication<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/controle-fiscal-procedure-imposition-doffice\/\">Contr\u00f4le fiscal : la proc\u00e9dure d\u2019imposition d\u2019office<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/controle-fiscal-garanties-contribuable\/\">Quelles garanties pour le contribuable lors d&rsquo;un contr\u00f4le ficale ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/controle-fiscal-redressement-negocier-04092014avallau1\/\">Contr\u00f4le fiscal : que peut-on n\u00e9gocier en cas de redressement ?<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/verification-de-comptabilite\/\">La v\u00e9rification de comptabilit\u00e9 (ou contr\u00f4le fiscal)<\/a><\/li>\n<li><a href=\"https:\/\/valoxy.org\/blog\/peut-on-refuser-un-controle-fiscal-10102014avallau1\/\">Peut-on refuser un contr\u00f4le fiscal ?<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Durant l\u2019exercice du contr\u00f4le des revenus d\u2019un contribuable, l\u2019administration fiscale peut user de divers outils : elle peut notamment utiliser la demande de justification ou d\u2019\u00e9claircissement. L\u2019administration va formuler aupr\u00e8s du contribuable une demande sp\u00e9cifique : Soit en demandant des&#8230;<\/p>\n","protected":false},"author":1,"featured_media":11773,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[66,71,72],"class_list":["post-18813","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","tag-controle-fiscal","tag-demande-de-justification","tag-demande-eclaircissement"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La demandes de justification ou d\u2019\u00e9claircissement lors d&#039;un contr\u00f4le fiscal<\/title>\n<meta name=\"description\" content=\"La demande de justification ou d&#039;\u00e9claircissement est un outil de l&#039;administration fiscale auquel le contribuable est tenu de r\u00e9pondre.\" \/>\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\/controle-fiscal-demandes-de-justification-eclaircissement\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La demandes de justification ou d\u2019\u00e9claircissement lors d&#039;un contr\u00f4le fiscal\" \/>\n<meta property=\"og:description\" content=\"La demande de justification ou d&#039;\u00e9claircissement est un outil de l&#039;administration fiscale auquel le contribuable est tenu de r\u00e9pondre.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/controle-fiscal-demandes-de-justification-eclaircissement\/\" \/>\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=\"2016-11-20T23:30:12+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-09-26T15:00:31+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/comptable-gimp-70-1.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=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/valoxy.org\/blog\/controle-fiscal-demandes-de-justification-eclaircissement\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/controle-fiscal-demandes-de-justification-eclaircissement\/\"},\"author\":{\"name\":\"Expert-comptable Valoxy\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\"},\"headline\":\"Contr\u00f4le fiscal : les demandes de justification et d\u2019\u00e9claircissement\",\"datePublished\":\"2016-11-20T23:30:12+00:00\",\"dateModified\":\"2024-09-26T15:00:31+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/controle-fiscal-demandes-de-justification-eclaircissement\/\"},\"wordCount\":1048,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/controle-fiscal-demandes-de-justification-eclaircissement\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/comptable-gimp-70-1.jpg\",\"keywords\":[\"contr\u00f4le fiscal\",\"demande de justification\",\"demande \u00e9claircissement\"],\"articleSection\":[\"Fiscalit\u00e9\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/valoxy.org\/blog\/controle-fiscal-demandes-de-justification-eclaircissement\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/valoxy.org\/blog\/controle-fiscal-demandes-de-justification-eclaircissement\/\",\"url\":\"https:\/\/valoxy.org\/blog\/controle-fiscal-demandes-de-justification-eclaircissement\/\",\"name\":\"La demandes de justification ou d\u2019\u00e9claircissement lors d'un contr\u00f4le fiscal\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/controle-fiscal-demandes-de-justification-eclaircissement\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/controle-fiscal-demandes-de-justification-eclaircissement\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/comptable-gimp-70-1.jpg\",\"datePublished\":\"2016-11-20T23:30:12+00:00\",\"dateModified\":\"2024-09-26T15:00:31+00:00\",\"description\":\"La demande de justification ou d'\u00e9claircissement est un outil de l'administration fiscale auquel le contribuable est tenu de r\u00e9pondre.\",\"breadcrumb\":{\"@id\":\"https:\/\/valoxy.org\/blog\/controle-fiscal-demandes-de-justification-eclaircissement\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/valoxy.org\/blog\/controle-fiscal-demandes-de-justification-eclaircissement\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/controle-fiscal-demandes-de-justification-eclaircissement\/#primaryimage\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/comptable-gimp-70-1.jpg\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/comptable-gimp-70-1.jpg\",\"width\":538,\"height\":359,\"caption\":\"r\u00e9duire son ISF gr\u00e2ce aux dons\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/valoxy.org\/blog\/controle-fiscal-demandes-de-justification-eclaircissement\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/valoxy.org\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Contr\u00f4le fiscal : les demandes de justification et d\u2019\u00e9claircissement\"}]},{\"@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":"La demandes de justification ou d\u2019\u00e9claircissement lors d'un contr\u00f4le fiscal","description":"La demande de justification ou d'\u00e9claircissement est un outil de l'administration fiscale auquel le contribuable est tenu de r\u00e9pondre.","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\/controle-fiscal-demandes-de-justification-eclaircissement\/","og_locale":"fr_FR","og_type":"article","og_title":"La demandes de justification ou d\u2019\u00e9claircissement lors d'un contr\u00f4le fiscal","og_description":"La demande de justification ou d'\u00e9claircissement est un outil de l'administration fiscale auquel le contribuable est tenu de r\u00e9pondre.","og_url":"https:\/\/valoxy.org\/blog\/controle-fiscal-demandes-de-justification-eclaircissement\/","og_site_name":"Blog Valoxy - Expertise comptable","article_publisher":"https:\/\/www.facebook.com\/Valoxy","article_published_time":"2016-11-20T23:30:12+00:00","article_modified_time":"2024-09-26T15:00:31+00:00","og_image":[{"width":538,"height":359,"url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/comptable-gimp-70-1.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":"6 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/valoxy.org\/blog\/controle-fiscal-demandes-de-justification-eclaircissement\/#article","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/controle-fiscal-demandes-de-justification-eclaircissement\/"},"author":{"name":"Expert-comptable Valoxy","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a"},"headline":"Contr\u00f4le fiscal : les demandes de justification et d\u2019\u00e9claircissement","datePublished":"2016-11-20T23:30:12+00:00","dateModified":"2024-09-26T15:00:31+00:00","mainEntityOfPage":{"@id":"https:\/\/valoxy.org\/blog\/controle-fiscal-demandes-de-justification-eclaircissement\/"},"wordCount":1048,"commentCount":0,"publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"image":{"@id":"https:\/\/valoxy.org\/blog\/controle-fiscal-demandes-de-justification-eclaircissement\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/comptable-gimp-70-1.jpg","keywords":["contr\u00f4le fiscal","demande de justification","demande \u00e9claircissement"],"articleSection":["Fiscalit\u00e9"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/valoxy.org\/blog\/controle-fiscal-demandes-de-justification-eclaircissement\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/valoxy.org\/blog\/controle-fiscal-demandes-de-justification-eclaircissement\/","url":"https:\/\/valoxy.org\/blog\/controle-fiscal-demandes-de-justification-eclaircissement\/","name":"La demandes de justification ou d\u2019\u00e9claircissement lors d'un contr\u00f4le fiscal","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/valoxy.org\/blog\/controle-fiscal-demandes-de-justification-eclaircissement\/#primaryimage"},"image":{"@id":"https:\/\/valoxy.org\/blog\/controle-fiscal-demandes-de-justification-eclaircissement\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/comptable-gimp-70-1.jpg","datePublished":"2016-11-20T23:30:12+00:00","dateModified":"2024-09-26T15:00:31+00:00","description":"La demande de justification ou d'\u00e9claircissement est un outil de l'administration fiscale auquel le contribuable est tenu de r\u00e9pondre.","breadcrumb":{"@id":"https:\/\/valoxy.org\/blog\/controle-fiscal-demandes-de-justification-eclaircissement\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/valoxy.org\/blog\/controle-fiscal-demandes-de-justification-eclaircissement\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/controle-fiscal-demandes-de-justification-eclaircissement\/#primaryimage","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/comptable-gimp-70-1.jpg","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2015\/10\/comptable-gimp-70-1.jpg","width":538,"height":359,"caption":"r\u00e9duire son ISF gr\u00e2ce aux dons"},{"@type":"BreadcrumbList","@id":"https:\/\/valoxy.org\/blog\/controle-fiscal-demandes-de-justification-eclaircissement\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/valoxy.org\/blog\/"},{"@type":"ListItem","position":2,"name":"Contr\u00f4le fiscal : les demandes de justification et d\u2019\u00e9claircissement"}]},{"@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\/18813","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=18813"}],"version-history":[{"count":4,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/18813\/revisions"}],"predecessor-version":[{"id":69805,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/18813\/revisions\/69805"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media\/11773"}],"wp:attachment":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media?parent=18813"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/categories?post=18813"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/tags?post=18813"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}