{"id":18816,"date":"2016-12-15T00:30:50","date_gmt":"2016-12-14T23:30:50","guid":{"rendered":"https:\/\/valoxy.org\/blog\/?p=18816"},"modified":"2024-06-13T12:15:54","modified_gmt":"2024-06-13T10:15:54","slug":"controle-fiscal-droit-de-communication","status":"publish","type":"post","link":"https:\/\/valoxy.org\/blog\/controle-fiscal-droit-de-communication\/","title":{"rendered":"Contr\u00f4le fiscal : le droit de communication"},"content":{"rendered":"<p style=\"text-align: justify;\">Les agents de l\u2019administration fiscale ont le droit d\u2019obtenir communication de documents et de divers renseignements d\u00e9tenus par des personnes ou organismes et ce dans le but de mener \u00e0 bien les contr\u00f4les des d\u00e9clarations des contribuables.<\/p>\n<p style=\"text-align: justify;\"><strong>Cette proc\u00e9dure permet \u00e0 l\u2019administration de conna\u00eetre les informations qui lui manqueraient \u00e9ventuellement pour la mise en \u0153uvre du contr\u00f4le fiscal.<\/strong><\/p>\n<p class=\"p1\"><span class=\"s1\">Valoxy, cabinet d\u2019expertise comptable dans les Hauts de France,<\/span> vous pr\u00e9sente aujourd\u2019hui cette facette du contr\u00f4le fiscal.<\/p>\n<h2 style=\"text-align: justify;\">I. L\u2019\u00e9tendue du droit de communication<\/h2>\n<p style=\"text-align: justify;\"><strong>La loi \u00e9num\u00e8re limitativement les personnes et les organismes astreints au droit de communication :<\/strong><\/p>\n<ul style=\"text-align: justify;\">\n<li>Personnes physiques ou morales commer\u00e7antes,<\/li>\n<li>Artisans,<\/li>\n<li>Membres de certaines professions non commerciales : agents d\u2019assurance, avocats, Commissaires aux Comptes (CAC), experts-comptables, architectes, urbanistes, peintres, d\u00e9corateurs,\u2026<\/li>\n<li>Professions agricoles<\/li>\n<li>Tribunaux<\/li>\n<li>Organismes de S\u00e9curit\u00e9 sociale<\/li>\n<li>Administrations publiques et assimil\u00e9es<\/li>\n<li>\u00c9tablissements divers comme : les banques, les soci\u00e9t\u00e9s civiles, les \u00e9tablissements de jeu, les personnes r\u00e9alisant des op\u00e9rations d\u2019assurance, les professionnels de l\u2019immobilier,\u2026<\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><strong>Il ne faut pas confondre droit de communication et demande de renseignements.<\/strong> Si le droit de communication oblige le destinataire \u00e0 r\u00e9pondre (fournir le document ou le renseignement), l\u2019administration peut aussi adresser des demandes de renseignements qui n&rsquo;obligent pas (strictement) les destinataires \u00e0 r\u00e9pondre. A ce titre la demande ne doit d\u2019ailleurs pas induire en erreur.<\/p>\n<p style=\"text-align: justify;\">Le droit de communication ne peut servir que pour l\u2019\u00e9tablissement de l\u2019assiette, le contr\u00f4le et le recouvrement de l\u2019imp\u00f4t.<\/p>\n<p style=\"text-align: justify;\">Le droit de communication ne doit pas n\u00e9cessiter ou sous-entendre des investigations approfondies mais seulement la communication ponctuelle de renseignements.<\/p>\n<h2 style=\"text-align: justify;\">II. Exercice du droit de communication<\/h2>\n<p style=\"text-align: justify;\">Sauf cas particuliers (droit de communication vis-\u00e0-vis de l\u2019autorit\u00e9 judiciaire, des organismes de S\u00e9curit\u00e9 sociale ou des agents des douanes), la mise en \u0153uvre de ce droit est de l\u2019initiative du service des imp\u00f4ts.<\/p>\n<p style=\"text-align: justify;\"><strong>Les agents prennent connaissance sur place des documents concern\u00e9s (au si\u00e8ge de la\u00a0 soci\u00e9t\u00e9 par exemple) ou par correspondance. Si la communication se fait sur place, le contribuable n\u2019a pas forc\u00e9ment \u00e0 \u00eatre averti pour \u00eatre pr\u00e9sent.<\/strong><\/p>\n<p style=\"text-align: justify;\">Ils peuvent en faire des copies, dans ce cas les frais sont \u00e0 la charge de l\u2019administration.<\/p>\n<p style=\"text-align: justify;\"><strong>Les agents de l\u2019administration n\u2019y sont pas oblig\u00e9s. Cependant, ils laissent g\u00e9n\u00e9ralement un avis de passage en cas d\u2019exercice sur place du droit de communication.<\/strong><\/p>\n<p style=\"text-align: justify;\">Le contribuable peut se faire assister d\u2019un conseil : avocat, expert-comptable, juriste,\u2026<\/p>\n<h2 style=\"text-align: justify;\">III. Conservation des documents<\/h2>\n<p style=\"text-align: justify;\"><strong>Les diff\u00e9rents documents ou pi\u00e8ces sur lesquels peuvent s\u2019exercer le droit de communication de l\u2019administration doivent \u00eatre conserv\u00e9s pendant un d\u00e9lai de six ans \u00e0 compter de la date de la derni\u00e8re op\u00e9ration mentionn\u00e9e sur les livres ou registres, ou de la date \u00e0 laquelle les documents ou pi\u00e8ces ont \u00e9t\u00e9 \u00e9tablis.<\/strong><\/p>\n<p style=\"text-align: justify;\">Cette obligation est d\u2019ordre fiscal et donc totalement ind\u00e9pendante de la dur\u00e9e de conservation des documents comptables de dix ans pr\u00e9vue par le code de commerce.<\/p>\n<p style=\"text-align: justify;\"><strong>S\u2019agissant de la question des pi\u00e8ces justificatives, l\u2019archivage est possible sur tout support sauf pour les factures qui sont \u00e0 conserver dans leur forme et contenu originel.<\/strong><\/p>\n<p style=\"text-align: justify;\">Si les documents soumis au droit de communication sont \u00e9tablis sur support informatique, ils doivent \u00eatre conserv\u00e9s sous cette forme pendant une dur\u00e9e au moins \u00e9gale \u00e0 celle du d\u00e9lai de reprise. Pass\u00e9 ce d\u00e9lai, ils doivent \u00eatre conserv\u00e9s jusqu\u2019\u00e0 l\u2019expiration d\u2019un d\u00e9lai de six ans.<\/p>\n<h2 style=\"text-align: justify;\">IV. Les sanctions<\/h2>\n<p style=\"text-align: justify;\"><strong>Le refus de communication des documents et des renseignements demand\u00e9s par l\u2019administration fiscale, l\u2019absence de tenue de ces documents, la destruction de ces\u00a0 documents avant la fin du d\u00e9lai de conservation, tout autre comportement qui fait obstacle \u00e0 l\u2019exercice du droit de communication, entra\u00eene une amende de 5 000 \u20ac.<\/strong><\/p>\n<p style=\"text-align: justify;\">En cas de refus de communication, l\u2019amende s\u2019applique par nombre de demandes. (d\u00e8s lors que tout ou partie des documents demand\u00e9s n\u2019ont pas \u00e9t\u00e9 communiqu\u00e9s).<\/p>\n<p style=\"text-align: justify;\">Il n\u2019y a pas d\u2019amende si le comportement est requalifi\u00e9 en opposition \u00e0 contr\u00f4le fiscal. Dans ce cas, les peines applicables sont celles propres \u00e0 ce comportement et une taxation d\u2019office s&rsquo;appliquera.<\/p>\n<p style=\"text-align: justify;\"><strong>Conclusion :<\/strong> en cas de demande de communication, il convient d\u2019y r\u00e9pondre et de s\u2019y conformer. En effet, les sanctions en d\u00e9coulant pouvant \u00eatre lourdes.<\/p>\n<p style=\"text-align: justify;\">Toutefois, rien n\u2019emp\u00eache de faire appel \u00e0 un conseil en droit fiscal afin d\u2019\u00eatre orient\u00e9 et aid\u00e9 dans cette proc\u00e9dure.<\/p>\n<p class=\"p1\"><span class=\"s1\">Pour approfondir votre lecture, nous vous proposons de<\/span><span class=\"s2\"> d\u00e9couvrir les articles suivants sur le blog de Valoxy :<\/span><\/p>\n<ul class=\"ul1\">\n<li class=\"li3\"><span class=\"s3\"><b><\/b><a href=\"https:\/\/valoxy.org\/blog\/controle-fiscal-a-la-demande\/\"><span class=\"s4\">Le contr\u00f4le fiscal \u00e0 la demande d\u2019une PME<\/span><\/a><\/span><\/li>\n<li class=\"li3\"><span class=\"s3\"><b><\/b><a href=\"https:\/\/valoxy.org\/blog\/verification-de-comptabilite\/\"><span class=\"s4\">La v\u00e9rification de comptabilit\u00e9 (ou contr\u00f4le fiscal) : ce qu\u2019il faut savoir<\/span><\/a><\/span><\/li>\n<li class=\"li3\"><span class=\"s3\"><b><\/b><a href=\"https:\/\/valoxy.org\/blog\/controle-fiscal-redressement-negocier-04092014avallau1\/\"><span class=\"s4\">Contr\u00f4le fiscal : que peut-on n\u00e9gocier en cas de redressement ?<\/span><\/a><\/span><\/li>\n<li class=\"li4\"><span class=\"s5\"><a href=\"https:\/\/valoxy.org\/blog\/controle-fiscal-procedure-imposition-doffice\/\"><span class=\"s6\">Le contr\u00f4le fiscal : la proc\u00e9dure d\u2019imposition d\u2019office<\/span><\/a><\/span><\/li>\n<li class=\"li4\"><span class=\"s7\"><b><\/b><a href=\"https:\/\/valoxy.org\/blog\/controle-fiscal-garanties-contribuable\/\"><span class=\"s6\">Contr\u00f4le fiscal : quelles garanties pour le contribuable ?<\/span><\/a><\/span><\/li>\n<li class=\"li4\"><span class=\"s7\"><b><\/b><a href=\"https:\/\/valoxy.org\/blog\/controle-fiscal-demandes-de-justification-eclaircissement\/\"><span class=\"s6\">Contr\u00f4le fiscal : les demandes de justification et d\u2019\u00e9claircissement<\/span><\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Les agents de l\u2019administration fiscale ont le droit d\u2019obtenir communication de documents et de divers renseignements d\u00e9tenus par des personnes ou organismes et ce dans le but de mener \u00e0 bien les contr\u00f4les des d\u00e9clarations des contribuables. Cette proc\u00e9dure permet&#8230;<\/p>\n","protected":false},"author":1,"featured_media":16675,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[66,74],"class_list":["post-18816","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite","tag-controle-fiscal","tag-demande-de-communication"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Contr\u00f4le fiscal : le droit de communication<\/title>\n<meta name=\"description\" content=\"L&#039;administration fiscale peut exiger des tiers ou du contribuable la communication de divers documents par l&#039;exercice de son droit de communication...\" \/>\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-droit-de-communication\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Contr\u00f4le fiscal : le droit de communication\" \/>\n<meta property=\"og:description\" content=\"L&#039;administration fiscale peut exiger des tiers ou du contribuable la communication de divers documents par l&#039;exercice de son droit de communication...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/valoxy.org\/blog\/controle-fiscal-droit-de-communication\/\" \/>\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=\"2016-12-14T23:30:50+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-06-13T10:15:54+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/rendez-vous-pro-consultation-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"660\" \/>\n\t<meta property=\"og:image:height\" content=\"330\" \/>\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=\"4 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-droit-de-communication\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/controle-fiscal-droit-de-communication\/\"},\"author\":{\"name\":\"Expert-comptable Valoxy\",\"@id\":\"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a\"},\"headline\":\"Contr\u00f4le fiscal : le droit de communication\",\"datePublished\":\"2016-12-14T23:30:50+00:00\",\"dateModified\":\"2024-06-13T10:15:54+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/controle-fiscal-droit-de-communication\/\"},\"wordCount\":863,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#organization\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/controle-fiscal-droit-de-communication\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/rendez-vous-pro-consultation-1.jpg\",\"keywords\":[\"contr\u00f4le fiscal\",\"demande de communication\"],\"articleSection\":[\"Fiscalit\u00e9\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/valoxy.org\/blog\/controle-fiscal-droit-de-communication\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/valoxy.org\/blog\/controle-fiscal-droit-de-communication\/\",\"url\":\"https:\/\/valoxy.org\/blog\/controle-fiscal-droit-de-communication\/\",\"name\":\"Contr\u00f4le fiscal : le droit de communication\",\"isPartOf\":{\"@id\":\"https:\/\/valoxy.org\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/valoxy.org\/blog\/controle-fiscal-droit-de-communication\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/valoxy.org\/blog\/controle-fiscal-droit-de-communication\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/rendez-vous-pro-consultation-1.jpg\",\"datePublished\":\"2016-12-14T23:30:50+00:00\",\"dateModified\":\"2024-06-13T10:15:54+00:00\",\"description\":\"L'administration fiscale peut exiger des tiers ou du contribuable la communication de divers documents par l'exercice de son droit de communication...\",\"breadcrumb\":{\"@id\":\"https:\/\/valoxy.org\/blog\/controle-fiscal-droit-de-communication\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/valoxy.org\/blog\/controle-fiscal-droit-de-communication\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/valoxy.org\/blog\/controle-fiscal-droit-de-communication\/#primaryimage\",\"url\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/rendez-vous-pro-consultation-1.jpg\",\"contentUrl\":\"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/rendez-vous-pro-consultation-1.jpg\",\"width\":660,\"height\":330,\"caption\":\"droits de succession\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/valoxy.org\/blog\/controle-fiscal-droit-de-communication\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/valoxy.org\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Contr\u00f4le fiscal : le droit de communication\"}]},{\"@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":"Contr\u00f4le fiscal : le droit de communication","description":"L'administration fiscale peut exiger des tiers ou du contribuable la communication de divers documents par l'exercice de son droit de communication...","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-droit-de-communication\/","og_locale":"fr_FR","og_type":"article","og_title":"Contr\u00f4le fiscal : le droit de communication","og_description":"L'administration fiscale peut exiger des tiers ou du contribuable la communication de divers documents par l'exercice de son droit de communication...","og_url":"https:\/\/valoxy.org\/blog\/controle-fiscal-droit-de-communication\/","og_site_name":"Blog Valoxy - Expertise comptable","article_publisher":"https:\/\/www.facebook.com\/Valoxy","article_published_time":"2016-12-14T23:30:50+00:00","article_modified_time":"2024-06-13T10:15:54+00:00","og_image":[{"width":660,"height":330,"url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/rendez-vous-pro-consultation-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":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/valoxy.org\/blog\/controle-fiscal-droit-de-communication\/#article","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/controle-fiscal-droit-de-communication\/"},"author":{"name":"Expert-comptable Valoxy","@id":"https:\/\/valoxy.org\/blog\/#\/schema\/person\/d285f250195f45509ceac046366fcc4a"},"headline":"Contr\u00f4le fiscal : le droit de communication","datePublished":"2016-12-14T23:30:50+00:00","dateModified":"2024-06-13T10:15:54+00:00","mainEntityOfPage":{"@id":"https:\/\/valoxy.org\/blog\/controle-fiscal-droit-de-communication\/"},"wordCount":863,"commentCount":0,"publisher":{"@id":"https:\/\/valoxy.org\/blog\/#organization"},"image":{"@id":"https:\/\/valoxy.org\/blog\/controle-fiscal-droit-de-communication\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/rendez-vous-pro-consultation-1.jpg","keywords":["contr\u00f4le fiscal","demande de communication"],"articleSection":["Fiscalit\u00e9"],"inLanguage":"fr-FR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/valoxy.org\/blog\/controle-fiscal-droit-de-communication\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/valoxy.org\/blog\/controle-fiscal-droit-de-communication\/","url":"https:\/\/valoxy.org\/blog\/controle-fiscal-droit-de-communication\/","name":"Contr\u00f4le fiscal : le droit de communication","isPartOf":{"@id":"https:\/\/valoxy.org\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/valoxy.org\/blog\/controle-fiscal-droit-de-communication\/#primaryimage"},"image":{"@id":"https:\/\/valoxy.org\/blog\/controle-fiscal-droit-de-communication\/#primaryimage"},"thumbnailUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/rendez-vous-pro-consultation-1.jpg","datePublished":"2016-12-14T23:30:50+00:00","dateModified":"2024-06-13T10:15:54+00:00","description":"L'administration fiscale peut exiger des tiers ou du contribuable la communication de divers documents par l'exercice de son droit de communication...","breadcrumb":{"@id":"https:\/\/valoxy.org\/blog\/controle-fiscal-droit-de-communication\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/valoxy.org\/blog\/controle-fiscal-droit-de-communication\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/valoxy.org\/blog\/controle-fiscal-droit-de-communication\/#primaryimage","url":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/rendez-vous-pro-consultation-1.jpg","contentUrl":"https:\/\/valoxy.org\/blog\/wp-content\/uploads\/2016\/07\/rendez-vous-pro-consultation-1.jpg","width":660,"height":330,"caption":"droits de succession"},{"@type":"BreadcrumbList","@id":"https:\/\/valoxy.org\/blog\/controle-fiscal-droit-de-communication\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/valoxy.org\/blog\/"},{"@type":"ListItem","position":2,"name":"Contr\u00f4le fiscal : le droit de communication"}]},{"@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\/18816","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=18816"}],"version-history":[{"count":1,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/18816\/revisions"}],"predecessor-version":[{"id":66698,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/posts\/18816\/revisions\/66698"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media\/16675"}],"wp:attachment":[{"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/media?parent=18816"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/categories?post=18816"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/valoxy.org\/blog\/wp-json\/wp\/v2\/tags?post=18816"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}