{"id":3556,"date":"2023-01-23T10:03:00","date_gmt":"2023-01-23T09:03:00","guid":{"rendered":"https:\/\/rouzade.com\/?p=3556"},"modified":"2024-05-06T11:20:53","modified_gmt":"2024-05-06T09:20:53","slug":"cf-nalogovye-pravonarushenija-i-shtrafy-vo-francii","status":"publish","type":"post","link":"https:\/\/rouzade.com\/fr\/cf-nalogovye-pravonarushenija-i-shtrafy-vo-francii\/","title":{"rendered":"CF - Infractions fiscales et amendes en France"},"content":{"rendered":"<p>D\u00e9clarer ses imp\u00f4ts n\u2019est pas chose facile. Entre revenus imposables et non imposables, d\u00e9ductions diverses, plafonds\u2026 il n&#039;est pas toujours \u00e9vident de s&#039;y retrouver. Cependant, une erreur peut co\u00fbter cher et entra\u00eener des p\u00e9nalit\u00e9s fiscales importantes.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Contenu<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Basculer la table des mati\u00e8res\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Basculer<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewbox=\"0 0 24 24\" version=\"1.2\" baseprofile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/rouzade.com\/fr\/cf-nalogovye-pravonarushenija-i-shtrafy-vo-francii\/#%d0%a1%d0%b8%d1%82%d1%83%d0%b0%d1%86%d0%b8%d0%b8_%d0%b2%d0%bb%d0%b5%d0%ba%d1%83%d1%89%d0%b8%d0%b5_%d0%b7%d0%b0_%d1%81%d0%be%d0%b1%d0%be%d0%b9_%d0%bd%d0%b0%d0%bb%d0%be%d0%b6%d0%b5%d0%bd%d0%b8%d0%b5_%d1%88%d1%82%d1%80%d0%b0%d1%84%d0%b0\" >Situations menant \u00e0 une amende<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/rouzade.com\/fr\/cf-nalogovye-pravonarushenija-i-shtrafy-vo-francii\/#%d0%a1%d0%be%d0%be%d1%82%d0%b2%d0%b5%d1%82%d1%81%d1%82%d0%b2%d1%83%d1%8e%d1%89%d0%b8%d0%b5_%d0%bd%d0%b0%d1%80%d1%83%d1%88%d0%b5%d0%bd%d0%b8%d1%8f\" >Violations connexes<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/rouzade.com\/fr\/cf-nalogovye-pravonarushenija-i-shtrafy-vo-francii\/#%d0%a5%d0%b0%d1%80%d0%b0%d0%ba%d1%82%d0%b5%d1%80_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%b2%d1%8b%d1%85_%d1%88%d1%82%d1%80%d0%b0%d1%84%d0%be%d0%b2_%d0%b2_%d1%81%d0%bb%d1%83%d1%87%d0%b0%d0%b5_%d1%83%d0%ba%d0%bb%d0%be%d0%bd%d0%b5%d0%bd%d0%b8%d1%8f_%d0%be%d1%82_%d1%83%d0%bf%d0%bb%d0%b0%d1%82%d1%8b_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%b2\" >La nature des p\u00e9nalit\u00e9s fiscales en cas de fraude fiscale<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/rouzade.com\/fr\/cf-nalogovye-pravonarushenija-i-shtrafy-vo-francii\/#interet_de_retard\" >Int\u00e9r\u00eat de retard<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/rouzade.com\/fr\/cf-nalogovye-pravonarushenija-i-shtrafy-vo-francii\/#%d0%9d%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%b2%d1%8b%d0%b5_%d1%88%d1%82%d1%80%d0%b0%d1%84%d1%8b_%d0%bf%d0%b5%d0%bd%d0%b8\" >P\u00e9nalit\u00e9s fiscales : p\u00e9nalit\u00e9s<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/rouzade.com\/fr\/cf-nalogovye-pravonarushenija-i-shtrafy-vo-francii\/#%d0%98%d1%81%d0%ba%d0%bb%d1%8e%d1%87%d0%b5%d0%bd%d0%b8%d0%b5_%d0%b2_%d1%81%d0%bb%d1%83%d1%87%d0%b0%d0%b5_%d0%b4%d0%be%d0%b1%d1%80%d0%be%d1%81%d0%be%d0%b2%d0%b5%d1%81%d1%82%d0%bd%d0%be%d1%81%d1%82%d0%b8_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%bf%d0%bb%d0%b0%d1%82%d0%b5%d0%bb%d1%8c%d1%89%d0%b8%d0%ba%d0%b0\" >Exception en cas de bonne foi du contribuable<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/rouzade.com\/fr\/cf-nalogovye-pravonarushenija-i-shtrafy-vo-francii\/#%d0%9d%d0%be%d0%b2%d0%be%d0%b5_%d0%bf%d1%80%d0%b0%d0%b2%d0%be_%d0%bd%d0%b0_%d0%be%d1%88%d0%b8%d0%b1%d0%ba%d1%83_%d0%bf%d0%b5%d1%80%d0%b5%d0%b4_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%b2%d0%be%d0%b9_%d0%b0%d0%b4%d0%bc%d0%b8%d0%bd%d0%b8%d1%81%d1%82%d1%80%d0%b0%d1%86%d0%b8%d0%b5%d0%b9\" >Nouvelle marge d\u2019erreur devant l\u2019administration fiscale<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/rouzade.com\/fr\/cf-nalogovye-pravonarushenija-i-shtrafy-vo-francii\/#%d0%9f%d1%80%d0%b8%d0%bd%d1%86%d0%b8%d0%bf_%d0%bf%d1%80%d0%b0%d0%b2%d0%b0_%d0%bd%d0%b0_%d0%be%d1%88%d0%b8%d0%b1%d0%ba%d1%83\" >Le principe du droit \u00e0 l\u2019erreur<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/rouzade.com\/fr\/cf-nalogovye-pravonarushenija-i-shtrafy-vo-francii\/#%d0%a7%d0%b0%d1%81%d1%82%d0%bd%d1%8b%d0%b9_%d1%81%d0%bb%d1%83%d1%87%d0%b0%d0%b9_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%b2\" >Cas particulier des imp\u00f4ts<\/a><\/li><\/ul><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/rouzade.com\/fr\/cf-nalogovye-pravonarushenija-i-shtrafy-vo-francii\/#%d0%9f%d1%80%d0%be%d0%b2%d0%b5%d1%80%d0%ba%d0%b0_%d1%81%d0%be%d0%b1%d0%bb%d1%8e%d0%b4%d0%b5%d0%bd%d0%b8%d1%8f_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%b2%d0%be%d0%b3%d0%be_%d0%b7%d0%b0%d0%ba%d0%be%d0%bd%d0%be%d0%b4%d0%b0%d1%82%d0%b5%d0%bb%d1%8c%d1%81%d1%82%d0%b2%d0%b0\" >Contr\u00f4le de conformit\u00e9 fiscale<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/rouzade.com\/fr\/cf-nalogovye-pravonarushenija-i-shtrafy-vo-francii\/#%d0%9a%d0%be%d0%bd%d0%ba%d1%80%d0%b5%d1%82%d0%bd%d1%8b%d0%b5_%d0%bf%d1%80%d0%b8%d0%bc%d0%b5%d1%80%d1%8b_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%b2%d1%8b%d1%85_%d1%88%d1%82%d1%80%d0%b0%d1%84%d0%be%d0%b2_%d0%bd%d0%b0_%d0%be%d1%81%d0%bd%d0%be%d0%b2%d0%b0%d0%bd%d0%b8%d0%b8_%d0%b4%d0%be%d0%bf%d1%83%d1%89%d0%b5%d0%bd%d0%bd%d1%8b%d1%85_%d0%be%d1%88%d0%b8%d0%b1%d0%be%d0%ba\" >Exemples sp\u00e9cifiques de p\u00e9nalit\u00e9s fiscales bas\u00e9es sur des erreurs commises<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/rouzade.com\/fr\/cf-nalogovye-pravonarushenija-i-shtrafy-vo-francii\/#%d0%9e%d0%bf%d0%be%d0%b7%d0%b4%d0%b0%d0%bd%d0%b8%d0%b5_%d0%bf%d1%80%d0%b8_%d0%bf%d0%be%d0%b4%d0%b0%d1%87%d0%b5_%d0%b4%d0%b5%d0%ba%d0%bb%d0%b0%d1%80%d0%b0%d1%86%d0%b8%d0%b8\" >Production tardive de la d\u00e9claration<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/rouzade.com\/fr\/cf-nalogovye-pravonarushenija-i-shtrafy-vo-francii\/#%d0%a3%d0%bf%d1%83%d1%89%d0%b5%d0%bd%d0%b8%d0%b5_%d0%b2_%d0%b4%d0%b5%d0%ba%d0%bb%d0%b0%d1%80%d0%b0%d1%86%d0%b8%d0%b8\" >Omission dans la d\u00e9claration<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/rouzade.com\/fr\/cf-nalogovye-pravonarushenija-i-shtrafy-vo-francii\/#%d0%94%d0%b5%d0%ba%d0%bb%d0%b0%d1%80%d0%b0%d1%86%d0%b8%d1%8f_%d0%be_%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d1%81%d1%82%d0%b2%d0%b5\" >D\u00e9claration de succession :<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/rouzade.com\/fr\/cf-nalogovye-pravonarushenija-i-shtrafy-vo-francii\/#%d0%9d%d0%b5_%d0%be%d0%b1%d0%bb%d0%b0%d0%b3%d0%b0%d0%b5%d1%82%d1%81%d1%8f_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%bc\" >Non tax\u00e9<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%d0%a1%d0%b8%d1%82%d1%83%d0%b0%d1%86%d0%b8%d0%b8_%d0%b2%d0%bb%d0%b5%d0%ba%d1%83%d1%89%d0%b8%d0%b5_%d0%b7%d0%b0_%d1%81%d0%be%d0%b1%d0%be%d0%b9_%d0%bd%d0%b0%d0%bb%d0%be%d0%b6%d0%b5%d0%bd%d0%b8%d0%b5_%d1%88%d1%82%d1%80%d0%b0%d1%84%d0%b0\"><\/span>Situations menant \u00e0 une amende<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Une sous-estimation, une omission ou une inexactitude dans la d\u00e9claration de revenus d&#039;un contribuable est consid\u00e9r\u00e9e comme une fraude fiscale au sens de la loi. Ainsi, l\u2019\u00e9vasion fiscale consiste \u00e0 recourir \u00e0 certains proc\u00e9d\u00e9s pour se soustraire totalement ou partiellement au paiement de l\u2019imp\u00f4t.<\/p>\n<p>Les actions suivantes sont consid\u00e9r\u00e9es comme de l&#039;\u00e9vasion fiscale\u00a0:<\/p>\n<ul>\n<li>D\u00e9faut intentionnel de pr\u00e9sentation d\u2019une d\u00e9claration de revenus\u00a0;<\/li>\n<li>dissimulation de certains revenus ou biens dans une d\u00e9claration fiscale\u00a0;<\/li>\n<li>organisation d\u00e9lib\u00e9r\u00e9e de l&#039;insolvabilit\u00e9;<\/li>\n<li>tout comportement visant \u00e0 se soustraire ou tenter de se soustraire au paiement de l\u2019imp\u00f4t.<\/li>\n<\/ul>\n<blockquote><p>Les p\u00e9nalit\u00e9s fiscales impos\u00e9es pour fraude fiscale peuvent \u00eatre r\u00e9duites si le contribuable agit de bonne foi.<\/p><\/blockquote>\n<p>Les contribuables r\u00e9sidant en France doivent d\u00e9clarer \u00e0 l&#039;administration fiscale les comptes \u00ab ouverts, d\u00e9tenus, utilis\u00e9s ou cl\u00f4tur\u00e9s \u00bb \u00e0 l&#039;\u00e9tranger (article 1649 A CGI). Cette formulation, issue de la loi n\u00b0 2018-898 du 23 octobre 2018 anti-fraude, inclut, \u00e0 compter du 1er janvier 2019, les comptes dormants ou acquis \u00e0 la suite d&#039;une donation ou d&#039;un h\u00e9ritage. Par ailleurs, si le contribuable ne d\u00e9clare pas ses avoirs d\u00e9tenus sur des comptes \u00e0 l&#039;\u00e9tranger, et si au cours de l&#039;ann\u00e9e le montant des avoirs d\u00e9tenus sur ces comptes d\u00e9passe 50 000 euros, l&#039;administration fiscale peut percevoir une amende aupr\u00e8s du contribuable dans un d\u00e9lai de 10 ans contre 3 auparavant. Ce seuil de 50 000 \u20ac prend en compte le total des soldes cr\u00e9diteurs des comptes ouverts \u00e0 l&#039;\u00e9tranger tout au long de l&#039;ann\u00e9e et non seulement la date du 31 d\u00e9cembre (instruction du Bofip du 22 mai 2019).<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-2212\" src=\"https:\/\/rouzade.com\/wp-content\/uploads\/2022\/01\/y_x747yshlw-1024x654.jpg\" alt=\"two Euro banknotes\" width=\"696\" height=\"445\" srcset=\"https:\/\/rouzade.com\/wp-content\/uploads\/2022\/01\/y_x747yshlw-1024x654.jpg 1024w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/01\/y_x747yshlw-300x192.jpg 300w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/01\/y_x747yshlw-768x491.jpg 768w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/01\/y_x747yshlw-1536x981.jpg 1536w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/01\/y_x747yshlw-696x445.jpg 696w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/01\/y_x747yshlw-1068x682.jpg 1068w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/01\/y_x747yshlw-658x420.jpg 658w, https:\/\/rouzade.com\/wp-content\/uploads\/2022\/01\/y_x747yshlw.jpg 1200w\" sizes=\"auto, (max-width: 696px) 100vw, 696px\" \/><\/p>\n<p>Le 1er juillet 2019, la police fiscale a \u00e9t\u00e9 cr\u00e9\u00e9e. Elle est compos\u00e9e d&#039;agents fiscaux habilit\u00e9s \u00e0 mener des enqu\u00eates judiciaires pour \u00e9tablir les faits de fraude fiscale et condamner les responsables de ces faits.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%a1%d0%be%d0%be%d1%82%d0%b2%d0%b5%d1%82%d1%81%d1%82%d0%b2%d1%83%d1%8e%d1%89%d0%b8%d0%b5_%d0%bd%d0%b0%d1%80%d1%83%d1%88%d0%b5%d0%bd%d0%b8%d1%8f\"><\/span>Violations connexes<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Les infractions concern\u00e9es sont d\u00e9finies \u00e0 l\u2019article 1728 du Code g\u00e9n\u00e9ral des imp\u00f4ts du CGI. Cet article s&#039;applique au refus ou au retard dans la production de d\u00e9clarations de toute nature ou dans la production de documents.<\/p>\n<p>La majoration pr\u00e9vue en cas de retard dans l&#039;accomplissement des obligations d\u00e9claratives s&#039;applique quelle que soit la nature de la d\u00e9claration ou de l&#039;acte concern\u00e9, pour autant que ces documents soient destin\u00e9s \u00e0 l&#039;assiette ou au paiement de l&#039;imp\u00f4t.<\/p>\n<p>Cela s&#039;applique par exemple aux d\u00e9clarations suivantes :<\/p>\n<ul>\n<li>D\u00e9claration de revenus annuelle, ainsi que d\u00e9clarations sp\u00e9ciales de revenus ou de b\u00e9n\u00e9fices, m\u00eame si la d\u00e9claration g\u00e9n\u00e9rale de revenus a \u00e9t\u00e9 d\u00e9pos\u00e9e \u00e0 temps ;<\/li>\n<li>d\u00e9claration des b\u00e9n\u00e9fices industriels et commerciaux (BIC, mode r\u00e9el simplifi\u00e9 ou mode r\u00e9el ordinaire) ;<\/li>\n<li>d\u00e9claration de b\u00e9n\u00e9fices non commerciaux (BNC, d\u00e9claration contr\u00f4l\u00e9e) ;<\/li>\n<li>d\u00e9claration des agriculteurs (BA, r\u00e9elle simplifi\u00e9e ou r\u00e9elle ordinaire) ;<\/li>\n<li>d\u00e9claration de plus-values (plus-valeurs) ;<\/li>\n<li>d\u00e9claration des soci\u00e9t\u00e9s soumises \u00e0 l&#039;imp\u00f4t sur le revenu (b\u00e9n\u00e9fice r\u00e9el ou r\u00e9gime simplifi\u00e9) ;<\/li>\n<li>d\u00e9claration des soci\u00e9t\u00e9s \u00e9trang\u00e8res ayant un bureau de repr\u00e9sentation en France ;<\/li>\n<li>d\u00e9claration de chiffre d&#039;affaires mensuelle, trimestrielle ou annuelle ;<\/li>\n<li>d\u00e9claration du pr\u00e9compte mobilier sur les revenus des capitaux mobiliers et d\u00e9ductions des produits d&#039;investissement \u00e0 revenu fixe et des obligations anonymes ;<\/li>\n<li>d\u00e9claration fiscale annuelle pour les v\u00e9hicules de soci\u00e9t\u00e9 ;<\/li>\n<li>d\u00e9claration de succession;<\/li>\n<li>d\u00e9claration d&#039;imp\u00f4t sur la fortune (IFI) ;<\/li>\n<li>une d\u00e9claration ou un acte donnant acc\u00e8s aux droits d&#039;enregistrement ou \u00e0 la taxe fonci\u00e8re (TPF) ;<\/li>\n<li>d\u00e9claration fiscale annuelle pour les bureaux, les commerces et les entrep\u00f4ts\u00a0;<\/li>\n<li>d\u00e9clarations des soci\u00e9t\u00e9s immobili\u00e8res non soumises \u00e0 l&#039;imp\u00f4t sur le revenu ;<\/li>\n<li>les d\u00e9clarations des soci\u00e9t\u00e9s sur la copropri\u00e9t\u00e9 immobili\u00e8re mentionn\u00e9es \u00e0 l&#039;article 1655 ter du CGI.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"%d0%a5%d0%b0%d1%80%d0%b0%d0%ba%d1%82%d0%b5%d1%80_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%b2%d1%8b%d1%85_%d1%88%d1%82%d1%80%d0%b0%d1%84%d0%be%d0%b2_%d0%b2_%d1%81%d0%bb%d1%83%d1%87%d0%b0%d0%b5_%d1%83%d0%ba%d0%bb%d0%be%d0%bd%d0%b5%d0%bd%d0%b8%d1%8f_%d0%be%d1%82_%d1%83%d0%bf%d0%bb%d0%b0%d1%82%d1%8b_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%b2\"><\/span>La nature des p\u00e9nalit\u00e9s fiscales en cas de fraude fiscale<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"interet_de_retard\"><\/span>Int\u00e9r\u00eat de retard<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>En cas de fraude fiscale, le fisc applique une p\u00e9nalit\u00e9 appel\u00e9e int\u00e9r\u00eat de retard, dont le taux est de 0,20% par mois (\u00e0 compter du 1er janvier 2018) du montant de l&#039;imp\u00f4t effectivement d\u00fb. Des int\u00e9r\u00eats de retard sont dus lorsque l\u2019\u00e9vasion fiscale a entra\u00een\u00e9 un paiement d\u2019imp\u00f4t inf\u00e9rieur \u00e0 ce qui aurait d\u00fb \u00eatre pay\u00e9.<\/p>\n<p>Conform\u00e9ment \u00e0 la loi n\u00b0 2018-727 du 10.08.2018, les int\u00e9r\u00eats de retard sont r\u00e9duits de 50% (soit 0,10% au lieu de 0,20%) en cas de r\u00e8glement non autoris\u00e9 par le contribuable ou de 30% (soit 0,14% au lieu de 0,20%) en cas d&#039;omission ou d&#039;erreur constat\u00e9e lors d&#039;un contr\u00f4le fiscal.<\/p>\n<p>Du point de vue de l&#039;imp\u00f4t sur le revenu, par exemple, une erreur dans la d\u00e9claration de revenus 2023 pour 2022, qui donne lieu \u00e0 une proposition de correction par l&#039;administration fiscale en d\u00e9cembre 2023, oblige le contribuable \u00e0 payer une p\u00e9nalit\u00e9 de retard pendant 6 mois (\u00e0 partir de juillet 2023). . jusqu&#039;en d\u00e9cembre 2023).<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-3582\" src=\"https:\/\/rouzade.com\/wp-content\/uploads\/2023\/01\/2.jpg\" alt=\"\" width=\"940\" height=\"788\" srcset=\"https:\/\/rouzade.com\/wp-content\/uploads\/2023\/01\/2.jpg 940w, https:\/\/rouzade.com\/wp-content\/uploads\/2023\/01\/2-300x251.jpg 300w, https:\/\/rouzade.com\/wp-content\/uploads\/2023\/01\/2-768x644.jpg 768w, https:\/\/rouzade.com\/wp-content\/uploads\/2023\/01\/2-696x583.jpg 696w, https:\/\/rouzade.com\/wp-content\/uploads\/2023\/01\/2-501x420.jpg 501w\" sizes=\"auto, (max-width: 940px) 100vw, 940px\" \/><\/p>\n<p>Pour l&#039;imp\u00f4t sur le revenu, les int\u00e9r\u00eats de retard courent \u00e0 compter du 1er juillet de l&#039;ann\u00e9e suivant celle pour laquelle une imposition erron\u00e9e a \u00e9t\u00e9 constat\u00e9e.<\/p>\n<p>L&#039;administration fiscale dispose en principe d&#039;un d\u00e9lai de 3 ans pour contr\u00f4ler les d\u00e9clarations fiscales. Par exception, ce d\u00e9lai a \u00e9t\u00e9 \u00e9tendu \u00e0 4 ans pour les imp\u00f4ts sur le revenu de 2019 pour 2018. Ainsi, le fisc pourra proc\u00e9der \u00e0 des redressements fiscaux jusqu&#039;au 31 d\u00e9cembre 2022.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9d%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%b2%d1%8b%d0%b5_%d1%88%d1%82%d1%80%d0%b0%d1%84%d1%8b_%d0%bf%d0%b5%d0%bd%d0%b8\"><\/span>P\u00e9nalit\u00e9s fiscales : p\u00e9nalit\u00e9s<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Outre les p\u00e9nalit\u00e9s de retard, l&#039;administration fiscale peut imposer une amende \u00e0 l&#039;auteur de la fraude. Le montant de ces p\u00e9nalit\u00e9s varie selon que le contribuable a agi de bonne foi ou non.<\/p>\n<p>Ainsi, cette p\u00e9nalit\u00e9 fiscale pourrait \u00eatre :<\/p>\n<ul>\n<li>10% de l&#039;imp\u00f4t effectivement d\u00fb si le contribuable est de bonne foi ;<\/li>\n<li>Imp\u00f4t 40% effectivement d\u00fb si le contribuable a agi intentionnellement\u00a0;<\/li>\n<li>80% de l&#039;imp\u00f4t effectivement d\u00fb si le contribuable exerce un travail non d\u00e9clar\u00e9 ou des activit\u00e9s ill\u00e9gales.<\/li>\n<li>100% en cas d&#039;opposition au contr\u00f4le.<\/li>\n<\/ul>\n<p>Dans le cadre du renforcement de la lutte contre la fraude, la loi n\u00b0 2018-898 du 23 octobre 2018 pr\u00e9voit une amende pour les professionnels dispensant des conseils juridiques, financiers et comptables, ainsi que pour les d\u00e9tenteurs de biens ou de fonds dans les comptes de tiers. les personnes ayant d\u00e9lib\u00e9r\u00e9ment fourni un service \u00e0 leur client, visant \u00e0 cr\u00e9er une man\u0153uvre frauduleuse (article 1740 A bis du Code g\u00e9n\u00e9ral des imp\u00f4ts). Cette amende correspond \u00e0 50% des revenus per\u00e7us du service rendu, mais ne peut \u00eatre inf\u00e9rieure \u00e0 10 000 euros.<\/p>\n<p>Afin d&#039;am\u00e9liorer la lutte contre l&#039;\u00e9vasion fiscale, le fisc est autoris\u00e9 \u00e0 exp\u00e9rimenter pendant 3 ans jusqu&#039;en 2024 la collecte de donn\u00e9es personnelles sur les r\u00e9seaux sociaux et sur les plateformes de jeux li\u00e9es \u00e0 Internet (Airbnb, LeBonCoin, etc.). Si les agents d\u00e9couvrent des informations indiquant une ou plusieurs violations parmi les photographies et les publications publi\u00e9es en ligne, ils peuvent conserver les donn\u00e9es pendant un an en vue d&#039;un \u00e9ventuel contr\u00f4le fiscal (Ordonnance n\u00b0 2021-148 du 11 f\u00e9vrier 2021).<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%98%d1%81%d0%ba%d0%bb%d1%8e%d1%87%d0%b5%d0%bd%d0%b8%d0%b5_%d0%b2_%d1%81%d0%bb%d1%83%d1%87%d0%b0%d0%b5_%d0%b4%d0%be%d0%b1%d1%80%d0%be%d1%81%d0%be%d0%b2%d0%b5%d1%81%d1%82%d0%bd%d0%be%d1%81%d1%82%d0%b8_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%bf%d0%bb%d0%b0%d1%82%d0%b5%d0%bb%d1%8c%d1%89%d0%b8%d0%ba%d0%b0\"><\/span>Exception en cas de bonne foi du contribuable<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9d%d0%be%d0%b2%d0%be%d0%b5_%d0%bf%d1%80%d0%b0%d0%b2%d0%be_%d0%bd%d0%b0_%d0%be%d1%88%d0%b8%d0%b1%d0%ba%d1%83_%d0%bf%d0%b5%d1%80%d0%b5%d0%b4_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%b2%d0%be%d0%b9_%d0%b0%d0%b4%d0%bc%d0%b8%d0%bd%d0%b8%d1%81%d1%82%d1%80%d0%b0%d1%86%d0%b8%d0%b5%d0%b9\"><\/span>Nouvelle marge d\u2019erreur devant l\u2019administration fiscale<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span class=\"ez-toc-section\" id=\"%d0%9f%d1%80%d0%b8%d0%bd%d1%86%d0%b8%d0%bf_%d0%bf%d1%80%d0%b0%d0%b2%d0%b0_%d0%bd%d0%b0_%d0%be%d1%88%d0%b8%d0%b1%d0%ba%d1%83\"><\/span>Le principe du droit \u00e0 l\u2019erreur<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Le droit \u00e0 l&#039;erreur est la possibilit\u00e9 pour tout citoyen de se tromper par m\u00e9connaissance de la r\u00e8gle applicable \u00e0 sa situation, sans risque de sanction financi\u00e8re \u00e0 la premi\u00e8re infraction (Loi n\u00b0 2018-727 du 10 ao\u00fbt 2018 pour le l\u2019\u00c9tat au service d\u2019une soci\u00e9t\u00e9 de confiance). Ce droit s&#039;applique aussi bien aux particuliers qu&#039;aux entreprises.<\/p>\n<p>En pratique, si le d\u00e9clarant a commis une erreur de bonne foi, il ne sera pas sanctionn\u00e9 s&#039;il proc\u00e8de \u00e0 une r\u00e9gularisation spontan\u00e9e ou dans le d\u00e9lai n\u00e9cessaire apr\u00e8s que l&#039;Administration l&#039;y a invit\u00e9.<\/p>\n<p>Dans le cadre de la politique de marge d&#039;erreur, le site oups.gouv.fr, destin\u00e9 aux particuliers et aux professionnels, recense les principales erreurs administratives et donne des conseils pour les \u00e9viter.<\/p>\n<h4><span class=\"ez-toc-section\" id=\"%d0%a7%d0%b0%d1%81%d1%82%d0%bd%d1%8b%d0%b9_%d1%81%d0%bb%d1%83%d1%87%d0%b0%d0%b9_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%b2\"><\/span>Cas particulier des imp\u00f4ts<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Les d\u00e9clarations de revenus constituent une exception \u00e0 la marge d\u2019erreur. M\u00eame s\u2019il s\u2019agit de la premi\u00e8re erreur, les infractions fiscales sont passibles de sanctions.<\/p>\n<p>En revanche, si l&#039;erreur a \u00e9t\u00e9 commise de bonne foi, le contribuable peut b\u00e9n\u00e9ficier d&#039;une r\u00e9duction de la p\u00e9nalit\u00e9 de retard :<\/p>\n<ul>\n<li>30% lorsqu&#039;une erreur est identifi\u00e9e lors d&#039;un contr\u00f4le fiscal ;<\/li>\n<li>50%, si la correction de l&#039;erreur a \u00e9t\u00e9 effectu\u00e9e de bonne foi par le contribuable lui-m\u00eame.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9f%d1%80%d0%be%d0%b2%d0%b5%d1%80%d0%ba%d0%b0_%d1%81%d0%be%d0%b1%d0%bb%d1%8e%d0%b4%d0%b5%d0%bd%d0%b8%d1%8f_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%b2%d0%be%d0%b3%d0%be_%d0%b7%d0%b0%d0%ba%d0%be%d0%bd%d0%be%d0%b4%d0%b0%d1%82%d0%b5%d0%bb%d1%8c%d1%81%d1%82%d0%b2%d0%b0\"><\/span>Contr\u00f4le de conformit\u00e9 fiscale<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>La r\u00e9solution n\u00b02021-25 du 13 janvier 2021 a cr\u00e9\u00e9 le Contr\u00f4le de Conformit\u00e9 Fiscale (ECF), qui permet aux entreprises de s&#039;assurer de la bonne application des r\u00e8gles fiscales et ainsi d&#039;accro\u00eetre leur s\u00e9curit\u00e9 en mati\u00e8re fiscale.<\/p>\n<p>Pour les entreprises, il s\u2019agit de conclure une convention avec un \u00ab prestataire \u00bb qui \u00e9tablira un audit de l\u2019exercice de reporting dont le contenu est d\u00e9taill\u00e9 par arr\u00eat\u00e9 du 13 janvier 2021. Le prestataire peut \u00eatre un commissaire aux comptes, un comptable, un avocat, une association de dirigeants et d&#039;expert-comptables ou un organisme de direction agr\u00e9\u00e9.<\/p>\n<p>Le document peut \u00eatre transmis \u00e0 la Direction g\u00e9n\u00e9rale des finances publiques (DGFIP) ou conserv\u00e9 par les parties jusqu&#039;\u00e0 l&#039;expiration du droit de recouvrement par l&#039;administration fiscale.<\/p>\n<p>Cette mesure ne dispense pas l&#039;entreprise de ses obligations, mais si l&#039;entreprise a pris en compte les recommandations du commissaire aux comptes, l&#039;administration fiscale n&#039;a pas le droit d&#039;exiger le paiement de p\u00e9nalit\u00e9s ou d&#039;int\u00e9r\u00eats de retard.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9a%d0%be%d0%bd%d0%ba%d1%80%d0%b5%d1%82%d0%bd%d1%8b%d0%b5_%d0%bf%d1%80%d0%b8%d0%bc%d0%b5%d1%80%d1%8b_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%b2%d1%8b%d1%85_%d1%88%d1%82%d1%80%d0%b0%d1%84%d0%be%d0%b2_%d0%bd%d0%b0_%d0%be%d1%81%d0%bd%d0%be%d0%b2%d0%b0%d0%bd%d0%b8%d0%b8_%d0%b4%d0%be%d0%bf%d1%83%d1%89%d0%b5%d0%bd%d0%bd%d1%8b%d1%85_%d0%be%d1%88%d0%b8%d0%b1%d0%be%d0%ba\"><\/span>Exemples sp\u00e9cifiques de p\u00e9nalit\u00e9s fiscales bas\u00e9es sur des erreurs commises<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"%d0%9e%d0%bf%d0%be%d0%b7%d0%b4%d0%b0%d0%bd%d0%b8%d0%b5_%d0%bf%d1%80%d0%b8_%d0%bf%d0%be%d0%b4%d0%b0%d1%87%d0%b5_%d0%b4%d0%b5%d0%ba%d0%bb%d0%b0%d1%80%d0%b0%d1%86%d0%b8%d0%b8\"><\/span>Production tardive de la d\u00e9claration<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>L&#039;article 1728 du Code g\u00e9n\u00e9ral des imp\u00f4ts pr\u00e9voit que le contribuable qui ne produit pas dans les d\u00e9lais la d\u00e9claration servant au calcul de l&#039;imp\u00f4t s&#039;expose \u00e0 une majoration de 10 pour cent des sommes dues. Ce taux s&#039;applique si le contribuable produit lui-m\u00eame une d\u00e9claration tardivement, en l&#039;absence de mise en demeure, ou s&#039;il la produit dans les 30 jours suivant la r\u00e9ception de la mise en demeure. Toutefois, cette augmentation peut \u00eatre port\u00e9e \u00e0 :<\/p>\n<ul>\n<li>40% lorsque, malgr\u00e9 une mise en demeure, le contribuable ne s&#039;est pas conform\u00e9 apr\u00e8s 30 jours de pr\u00e9avis par courrier certifi\u00e9.<\/li>\n<li>80% en cas de d\u00e9tection d&#039;activit\u00e9s ill\u00e9gales (activit\u00e9s non d\u00e9clar\u00e9es). Dans ce cas, l&#039;administration peut appliquer une telle majoration sans pr\u00e9avis.<\/li>\n<li>Dans le cadre de l&#039;imp\u00f4t foncier (IFI), qui a remplac\u00e9 l&#039;ISF en 2018, la majoration de 10 % pr\u00e9vue pour les d\u00e9clarations tardives passe \u00e0 40 % si le d\u00e9p\u00f4t fait suite \u00e0 la d\u00e9couverte de biens non d\u00e9clar\u00e9s \u00e0 l&#039;\u00e9tranger.<\/li>\n<\/ul>\n<p>Le Service de traitement des d\u00e9clarations correctives a ferm\u00e9 ses portes le 31 d\u00e9cembre 2017. Depuis le 1er janvier 2018, les d\u00e9clarations correctives peuvent \u00eatre d\u00e9pos\u00e9es \u00e0 tout moment, mais ne vous permettent pas de profiter de la r\u00e9duction de p\u00e9nalit\u00e9.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%a3%d0%bf%d1%83%d1%89%d0%b5%d0%bd%d0%b8%d0%b5_%d0%b2_%d0%b4%d0%b5%d0%ba%d0%bb%d0%b0%d1%80%d0%b0%d1%86%d0%b8%d0%b8\"><\/span>Omission dans la d\u00e9claration<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Si le fisc d\u00e9couvre que le contribuable a d\u00e9pos\u00e9 une d\u00e9claration incompl\u00e8te et qu&#039;il n&#039;a pas d\u00e9clar\u00e9 l&#039;int\u00e9gralit\u00e9 de ses revenus ou de son patrimoine dans la d\u00e9claration qu&#039;il a d\u00e9pos\u00e9e, une majoration s&#039;appliquera :<\/p>\n<ul>\n<li>40% si l&#039;omission est volontaire ou constitue un abus de droit ;<\/li>\n<li>80% en cas de man\u0153uvres frauduleuses ou d&#039;abus de droit, lorsque le contribuable est l&#039;instigateur de l&#039;abus ou le principal b\u00e9n\u00e9ficiaire de l&#039;abus de droit.<\/li>\n<\/ul>\n<p>Attention : les contribuables ne sont pas tenus d&#039;indiquer leur num\u00e9ro de t\u00e9l\u00e9phone et leur adresse e-mail sur l&#039;impression de leur d\u00e9claration de revenus. Ces informations sont destin\u00e9es \u00e0 faciliter la communication avec les autorit\u00e9s fiscales. Par cons\u00e9quent, aucune sanction ne peut \u00eatre impos\u00e9e si ces informations ne sont pas fournies (Rapport min. n\u00b0 11697, JO S\u00e9nat, 3 octobre 2019)<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%d0%94%d0%b5%d0%ba%d0%bb%d0%b0%d1%80%d0%b0%d1%86%d0%b8%d1%8f_%d0%be_%d0%bd%d0%b0%d1%81%d0%bb%d0%b5%d0%b4%d1%81%d1%82%d0%b2%d0%b5\"><\/span>D\u00e9claration de succession :<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>En mati\u00e8re de succession, la demande doit \u00eatre adress\u00e9e \u00e0 l&#039;administration dans un d\u00e9lai de 6 mois apr\u00e8s le d\u00e9c\u00e8s.<\/p>\n<p>En cas de retard ou d&#039;absence de d\u00e9claration, des r\u00e8gles particuli\u00e8res s&#039;appliquent. A compter du 1er jour du 7\u00e8me mois suivant le jour d&#039;expiration du d\u00e9lai initial de 6 mois (ou du 1er jour du 25\u00e8me mois suivant le jour d&#039;expiration du d\u00e9lai sp\u00e9cial de 24 mois), une augmentation de 10%. Si cette d\u00e9claration n&#039;est pas produite dans les 90 jours suivant la r\u00e9ception de l&#039;avis l\u00e9gal, une majoration de 40% s&#039;appliquera.<\/p>\n<p>En cas de retard de paiement des droits de succession, le contribuable se voit appliquer une p\u00e9nalit\u00e9 d&#039;un montant de 0,2% par mois, \u00e0 laquelle s&#039;ajoute :<\/p>\n<ul>\n<li>Majoration de peine de 5% \u00e0 partir du 7\u00e8me mois apr\u00e8s le d\u00e9c\u00e8s ;<\/li>\n<li>Augmentation de 10% \u00e0 partir du 13\u00e8me mois ;<\/li>\n<li>Augment\u00e9 de 40% \u00e0 partir du 20.<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-3583\" src=\"https:\/\/rouzade.com\/wp-content\/uploads\/2023\/01\/3.jpg\" alt=\"\" width=\"940\" height=\"788\" srcset=\"https:\/\/rouzade.com\/wp-content\/uploads\/2023\/01\/3.jpg 940w, https:\/\/rouzade.com\/wp-content\/uploads\/2023\/01\/3-300x251.jpg 300w, https:\/\/rouzade.com\/wp-content\/uploads\/2023\/01\/3-768x644.jpg 768w, https:\/\/rouzade.com\/wp-content\/uploads\/2023\/01\/3-696x583.jpg 696w, https:\/\/rouzade.com\/wp-content\/uploads\/2023\/01\/3-501x420.jpg 501w\" sizes=\"auto, (max-width: 940px) 100vw, 940px\" \/><\/p>\n<p>Si la situation financi\u00e8re d&#039;un contribuable est particuli\u00e8rement difficile, celui-ci peut demander un report ou un paiement \u00e9chelonn\u00e9 pour \u00e9viter de telles p\u00e9nalit\u00e9s. Une demande de sursis peut \u00eatre adress\u00e9e \u00e0 l&#039;administration afin d&#039;\u00e9viter de payer une amende.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%d0%9d%d0%b5_%d0%be%d0%b1%d0%bb%d0%b0%d0%b3%d0%b0%d0%b5%d1%82%d1%81%d1%8f_%d0%bd%d0%b0%d0%bb%d0%be%d0%b3%d0%be%d0%bc\"><\/span>Non tax\u00e9<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Si un contribuable n\u2019est pas assujetti \u00e0 l\u2019imp\u00f4t, il doit tout de m\u00eame d\u00e9clarer ses revenus pour recevoir l\u2019avis d\u2019exon\u00e9ration fiscale. Toutefois, en cas de retard, il n\u2019y aura pas d\u2019augmentation du paiement.<\/p>\n<p>Sources:<\/p>\n<p><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/2174-PGP.html\/identifiant%3DBOI-CF-INF-10-20-10-20170308\">https:\/\/bofip.impots.gouv.fr\/bofip\/2174-PGP.html\/identifiant%3DBOI-CF-INF-10-20-10-20170308<\/a><\/p>\n<p><a href=\"https:\/\/demarchesadministratives.fr\/actualites\/declaration-impot-2022-les-contribuables-qui-ne-declarent-pas-leurs-revenus-en-ligne-encourent-une-amende\">https:\/\/demarchesadministratives.fr\/actualites\/declaration-impot-2022-les-contribuables-qui-ne-declarent-pas-leurs-revenus-en-ligne-encourent-une-amende<\/a><\/p>\n<p><a href=\"https:\/\/www.cabinet-roche.com\/fr\/retard-ou-absence-de-declaration-dimpot-les-sanctions\/\">https:\/\/www.cabinet-roche.com\/fr\/retard-ou-absence-de-declaration-dimpot-les-sanctions\/<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>D\u00e9couvrez comment \u00e9viter les p\u00e9nalit\u00e9s fiscales en France.<\/p>","protected":false},"author":1,"featured_media":3581,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[6],"tags":[334,314],"class_list":{"0":"post-3556","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-blog","8":"tag-micro-entreprise","9":"tag-nalogovye-lgoty-ru"},"acf":[],"yoast_head":"<title>\u041d\u0430\u043b\u043e\u0433 \u043d\u0430 \u043d\u0430\u0441\u043b\u0435\u0434\u0441\u0442\u0432\u043e \u0438 \u043f\u0435\u043d\u0438 - \u043f\u0440\u0430\u0432\u0438\u043b\u0430 \u0438 \u0448\u0442\u0440\u0430\u0444\u044b \u043d\u0430 Rouzade.com<\/title>\n<meta name=\"description\" content=\"\u0423\u0437\u043d\u0430\u0439\u0442\u0435 \u043f\u0440\u0430\u0432\u0438\u043b\u0430 \u0438 \u0448\u0442\u0440\u0430\u0444\u044b, \u0441\u0432\u044f\u0437\u0430\u043d\u043d\u044b\u0435 \u0441 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