Maître Maxime CARPENTIER

Avocat au barreau des Hauts-de-Seine - Nanterre

Compétences : Fiscalité internationale, Fiscalité de l'activité professionnelle, Fiscalité du patrimoine, Fiscalité des particuliers, Fiscalité immobilière

Barreau : Hauts-de-Seine

Adresse : 2 rue Ancelle 92522 NEUILLY SUR SEINE CEDEX

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Publié le 28/05/2025

Contentieux fiscal : l’importance des délais spéciaux en cas d’enquête judiciaire

Article juridique - Droit fiscal et droit douanier

Par Me Maxime CARPENTIER

Contentieux fiscal : l’importance des délais spéciaux en cas d’enquête judiciaire

Une société découvre que l'administration fiscale a été informée par la gendarmerie d'une dissimulation de recettes provenant de l'étranger.

Cette découverte met en émoi la société qui pense pouvoir échapper à la procédure en invoquant l'expiration du délai imparti à l'administration pour agir.

Cependant, l'administration fiscale ne se laisse pas décontenancer. Elle rappelle qu'en raison de la révélation des faits au cours d'une enquête judiciaire, elle bénéficie d'un délai spécial plus long pour agir. La société, prise au dépourvu, réalise que sa défense ne tient pas face à cette disposition.

Pour éviter de telles surprises, il est crucial pour les entreprises de bien comprendre les délais spéciaux applicables lors de procédures judiciaires. Parlez-en à votre conseil.

Réf : CE, 5 février 2025, n° 487980 ; article L. 188 C du Livre des Procédures Fiscales.