{"id":7876,"date":"2018-07-11T10:17:50","date_gmt":"2018-07-11T09:17:50","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=7876"},"modified":"2018-07-11T10:17:50","modified_gmt":"2018-07-11T09:17:50","slug":"conciliation-fiscale-une-nouvelle-circulaire-publiee","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/conciliation-fiscale-une-nouvelle-circulaire-publiee\/","title":{"rendered":"Conciliation fiscale : une nouvelle circulaire publi\u00e9e"},"content":{"rendered":"

Deux lois r\u00e9centes (du 10 juillet 2017 et du 29 mars 2018) ont consid\u00e9rablement \u00e9largi les missions et renforc\u00e9 le r\u00f4le du service de conciliation fiscale. Une nouvelle circulaire commente les modifications apport\u00e9es.<\/p>\n

Parmi les nouveaut\u00e9s les plus notables on rel\u00e8vera l\u2019effet suspensif d\u00e9sormais accord\u00e9 \u00e0 la demande de conciliation fiscale et la facult\u00e9 pour le service de conciliation fiscale d\u2019assister aux auditions organis\u00e9es dans le cadre du traitement du recours administratif. Une prolongation concomitante du d\u00e9lai d’attente pour le contribuable avant de pouvoir agir valablement en justice a \u00e9galement \u00e9t\u00e9 instaur\u00e9e.<\/p>\n

En principe,\u00a0le service de conciliation fiscale statue sur la recevabilit\u00e9 de la demande dans un d\u00e9lai de quinze jours \u00e0 dater de l’introduction de la demande.<\/p>\n

Les travaux pr\u00e9paratoires de la loi du 10 juillet 2017 pr\u00e9cisent que pendant la suspension \u00ab certains actes ne pourront plus \u00eatre pos\u00e9s temporairement\u00a0\u00bb comme la prise d’une d\u00e9cision par le conseiller g\u00e9n\u00e9ral de l’administration en charge de l’\u00e9tablissement des imp\u00f4ts sur les revenus, sur une r\u00e9clamation ou une demande de d\u00e9gr\u00e8vement d’office.<\/p>\n

Relevons que l’effet suspensif de la demande de conciliation d\u00e9clar\u00e9e recevable n’a aucune incidence sur le d\u00e9lai d’imposition vis\u00e9 \u00e0 l’article 354, alin\u00e9a 4, CIR 92, ni sur les d\u00e9lais d’investigation vis\u00e9s \u00e0 l’article 333, alin\u00e9a 2, CIR 92.<\/p>\n

R\u00e9soudre un diff\u00e9rend avec l\u2019administration fiscale via le service de conciliation fiscale peut pr\u00e9senter de nombreux avantages notamment en termes de cout et de dur\u00e9e de\u00a0traitement du dossier. Le Cabinet d\u2019avocats Lauwers est coutumier de ce genre de proc\u00e9dure et peut vous y assister.<\/p>\n

Contactez Lauwers Avocats en droit fiscal pour toutes vos questions et\/ou remarques \u00e0 ce sujet.<\/p>\n","protected":false},"excerpt":{"rendered":"

Deux lois r\u00e9centes (du 10 juillet 2017 et du 29 mars 2018) ont consid\u00e9rablement \u00e9largi les missions et renforc\u00e9 le r\u00f4le du service de conciliation…<\/p>\n","protected":false},"author":7,"featured_media":7877,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[139],"tags":[],"yoast_head":"\nConciliation fiscale : une nouvelle circulaire publi\u00e9e | Lauwers Law<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lauwers-law.be\/fr\/conciliation-fiscale-une-nouvelle-circulaire-publiee\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Conciliation fiscale : une nouvelle circulaire publi\u00e9e 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