Maître Sylvie MANANKIANDRIANANA

Avocat au barreau de Paris

Compétences : Droit fiscal et droit douanier, Droit des sociétés

Barreau : Paris

Adresse : 1 RUE MIRABEAU 75016 PARIS

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Publié le 11/12/2024

Une déclaration rectificative déposée tardivement est, par essence, considérée comme une réclamation préalable

Article juridique - Droit fiscal et droit douanier

Par Me Sylvie MANANKIANDRIANANA

Une déclaration rectificative déposée tardivement est, par essence, considérée comme une réclamation préalable

Pour la première fois, le Conseil d’Etat juge qu’une déclaration rectificative constitue une réclamation contentieuse préalable (articles L 190, R 190-1, R 197-3 et R 200-2 du LPF) lorsqu’elle a été déposée après l’expiration du délai de réclamation.

En pratique, que la déclaration rectificative soit envoyée après l'expiration du délai de déclaration avec ou sans courrier qui explique la position de l'auteur et conteste l'imposition est donc sans importance.

CE 13-11-2024 n° 473814

https://www.legifrance.gouv.fr/ceta/id/CETATEXT000050495007

#droit fiscal #réclamation

Crédit photo : IA @ Microsoft Copilot