{"id":9,"date":"2021-09-10T17:51:13","date_gmt":"2021-09-10T15:51:13","guid":{"rendered":"https:\/\/www.sion-avocat.fr\/?p=9"},"modified":"2026-04-02T14:58:59","modified_gmt":"2026-04-02T12:58:59","slug":"affaire-sur-le-redressement-fiscal","status":"publish","type":"post","link":"https:\/\/www.sion-avocat.fr\/fr\/affaire-sur-le-redressement-fiscal\/","title":{"rendered":"Affaire de redressement fiscal : contestation d\u2019une \u00e9criture comptable"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Un redressement fiscal fond\u00e9 sur une \u00e9criture comptable contest\u00e9e<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dans cette affaire, une entreprise a fait l\u2019objet d\u2019un <strong><a href=\"https:\/\/www.sion-avocat.fr\/fr\/qu-est-ce-qu-un-redressement-fiscal\/\">redressement fiscal<\/a><\/strong> \u00e0 la suite d\u2019un contr\u00f4le men\u00e9 par l\u2019administration fiscale. Celle-ci estimait qu\u2019une \u00e9criture comptable de plusieurs milliers d\u2019euros inscrite dans les comptes de la soci\u00e9t\u00e9 n\u2019\u00e9tait pas suffisamment justifi\u00e9e et devait \u00eatre r\u00e9int\u00e9gr\u00e9e dans le r\u00e9sultat imposable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pour l\u2019administration, cette \u00e9criture ne reposait pas sur des \u00e9l\u00e9ments probants permettant d\u2019en d\u00e9montrer la r\u00e9alit\u00e9 \u00e9conomique et la r\u00e9gularit\u00e9 comptable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">De son c\u00f4t\u00e9, l\u2019entreprise consid\u00e9rait que cette \u00e9criture \u00e9tait <strong>parfaitement l\u00e9gale et justifi\u00e9e<\/strong>, mais que les documents fournis n\u2019avaient pas \u00e9t\u00e9 correctement appr\u00e9ci\u00e9s par l\u2019administration fiscale.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Une tentative de r\u00e9solution amiable avec l\u2019administration fiscale<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Dans un premier temps, l\u2019entreprise et son <strong>expert-comptable<\/strong> ont engag\u00e9 des \u00e9changes avec l\u2019administration fiscale afin de tenter de r\u00e9soudre ce diff\u00e9rend \u00e0 l\u2019amiable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019objectif \u00e9tait de d\u00e9montrer la coh\u00e9rence de l\u2019\u00e9criture comptable contest\u00e9e et de produire les \u00e9l\u00e9ments n\u00e9cessaires permettant d\u2019en justifier la validit\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Malgr\u00e9 ces \u00e9changes et les explications fournies, l\u2019administration fiscale a maintenu sa position et confirm\u00e9 le redressement envisag\u00e9.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">La saisine du tribunal administratif<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Face \u00e0 l\u2019\u00e9chec de cette phase amiable, l\u2019entreprise a d\u00e9cid\u00e9 de <strong>contester le redressement fiscal devant le tribunal administratif<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La proc\u00e9dure contentieuse a permis d\u2019ouvrir un v\u00e9ritable d\u00e9bat juridique sur les \u00e9l\u00e9ments du dossier, tant sur la justification de l\u2019\u00e9criture comptable que sur les conditions dans lesquelles la proc\u00e9dure de redressement avait \u00e9t\u00e9 conduite.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dans ce type de contentieux, l\u2019analyse juridique du dossier, par un <a href=\"https:\/\/www.sion-avocat.fr\/fr\/nos-expertises\/droit-fiscal-douanier\/redressement-fiscal\/\">avocat expert en redressement fiscal<\/a>, est essentielle afin d\u2019identifier les arguments les plus pertinents \u00e0 faire valoir devant la juridiction administrative.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Une d\u00e9fense fond\u00e9e sur les vices de proc\u00e9dure et la justification comptable<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La strat\u00e9gie de d\u00e9fense a repos\u00e9 sur deux axes principaux.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u2019une part, l\u2019analyse de la <strong>r\u00e9gularit\u00e9 de la proc\u00e9dure fiscale<\/strong>, notamment afin d\u2019identifier d\u2019\u00e9ventuels <strong>vices de forme<\/strong> dans la conduite du contr\u00f4le et dans les actes de proc\u00e9dure.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u2019autre part, la d\u00e9monstration de la <strong>validit\u00e9 de l\u2019\u00e9criture comptable contest\u00e9e<\/strong>, \u00e0 partir des \u00e9l\u00e9ments comptables et \u00e9conomiques produits par l\u2019entreprise.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce travail juridique et technique permet de replacer le d\u00e9bat sur le terrain du droit et de d\u00e9montrer, lorsque cela est possible, que le redressement fiscal contest\u00e9 n\u2019est pas fond\u00e9.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un redressement fiscal fond\u00e9 sur une \u00e9criture comptable contest\u00e9e Dans cette affaire, une entreprise a fait l\u2019objet d\u2019un redressement fiscal \u00e0 la suite d\u2019un contr\u00f4le men\u00e9 par l\u2019administration fiscale. Celle-ci estimait qu\u2019une \u00e9criture comptable de plusieurs milliers d\u2019euros inscrite dans les comptes de la soci\u00e9t\u00e9 n\u2019\u00e9tait pas suffisamment justifi\u00e9e et devait \u00eatre r\u00e9int\u00e9gr\u00e9e dans le [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-9","post","type-post","status-publish","format-standard","hentry","category-business-cases"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Affaire sur le th\u00e8me du redressement fiscal - Cabinet Sion Avocat<\/title>\n<meta name=\"description\" content=\"Venez lire comment le Cabinet Sion Avocat a aid\u00e9 une entreprise en difficult\u00e9 \u00e0 justifier une \u00e9criture comptable et \u00e0 sortir d&#039;un redressement fiscal\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.sion-avocat.fr\/fr\/affaire-sur-le-redressement-fiscal\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Affaire sur le th\u00e8me du redressement fiscal - 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