Maître Dominique LAURANT

Avocat au barreau de Paris

Avocat titulaire d'un certificat de spécialisation en Droit fiscal et droit douanier

Compétences : Droit fiscal et droit douanier, Fiscalité internationale, Fiscalité de l'activité professionnelle, Fiscalité immobilière, Fiscalité des particuliers, T.V.A.

Barreau : Paris

Adresse : 4 RUE BRUNEL 75017 PARIS

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Publié le 11/03/2020

Délais de paiement ou remise d’impôts - Coronavirus

Article juridique - Droit fiscal et droit douanier

Par Me Dominique LAURANT

Délais de paiement ou remise d’impôts - Coronavirus

Par un communiqué publié le lundi 9 mars 2020, l’administration fiscale propose aux entreprises en difficulté un formulaire de demande de délais de paiement des impôts (et pas seulement l’impôt sur les sociétés) ou même de remise.

On imagine bien, même si cela n’est pas précisé, que tout délai de paiement serait exonéré de majoration ou d’intérêts de retard.

On ne peut donc que conseiller à nos clients d’y recourir !

Texte du communiqué :

« Les entreprises en difficulté pour le paiement de leurs impositions à la suite du Coronavirus - Covid 19 peuvent demander à bénéficier d'un délai de paiement ou d'une remise d'impôt direct, notamment pour l'échéance d'acompte d'IS du 16 mars.
Pour faciliter leur démarche, la DGFiP met à disposition des entreprises un modèle de demande à adresser à leur service des impôts des entreprises. »

Formulaire ad hoc joint en PDF

Dominique Laurant

Fichier attaché

modele-demande-delai-paiement-ou-remise-impots-covid19.pdf110.94 Ko

Commentaires

valérie - le 9 avril 2020 à 10:56 - dernière réponse le 9 sept. 2020 à 14:52

bonjour,et merci de votre attention,
ai-je la possibilité de demander un délai de paiement pour un avis de contravention émis le 15/02/2020 ?
le montant pour mauvais stationnement est de 135€ mais avec la crise sanitaire actuelle, mes revenus ont terriblement chuté.Ai-je un recours quelconque?

Dominique LAURANT - le 9 sept. 2020 à 14:52

Chère Madame,
Désolé de répondre si tardivement. Une amende pour mauvais stationnement ne relève pas du droit fiscal. L'administration fiscale n'a donc aucune autorité en la matière.
Dominique Laurant

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