{"id":693,"date":"2015-06-29T15:11:34","date_gmt":"2015-06-29T13:11:34","guid":{"rendered":"http:\/\/www.interfides.de\/priorites\/betriebspruefungen\/"},"modified":"2023-02-14T14:12:43","modified_gmt":"2023-02-14T13:12:43","slug":"controle-fiscal","status":"publish","type":"page","link":"https:\/\/www.interfides.de\/fr\/priorites\/controle-fiscal\/","title":{"rendered":"Contr\u00f4le fiscal"},"content":{"rendered":"\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_section-d466d872a6fa2b5aa28fce1a53eb691a\">\n.avia-section.av-av_section-d466d872a6fa2b5aa28fce1a53eb691a{\nbackground-repeat:no-repeat;\nbackground-image:url(https:\/\/www.interfides.de\/wp-content\/uploads\/2015\/06\/header_schwerpunkte.jpg);\nbackground-position:50% 50%;\nbackground-attachment:scroll;\n}\n<\/style>\n<div id='av_section_1'  class='avia-section av-av_section-d466d872a6fa2b5aa28fce1a53eb691a main_color avia-section-no-padding avia-no-border-styling  avia-builder-el-0  el_before_av_two_third  avia-builder-el-first  avia-full-stretch avia-bg-style-scroll av-minimum-height av-minimum-height-custom av-height-custom  container_wrap fullsize'  data-section-bg-repeat='stretch' data-av_minimum_height_px='230'><div class='container av-section-cont-open' style='height:230px'><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-693'><div class='entry-content-wrapper clearfix'><\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='after_section_1'  class='main_color av_default_container_wrap container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-693'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_two_third-352b07ef7d3bc99b2e9f92e7a9e06bdb\">\n.flex_column.av-av_two_third-352b07ef7d3bc99b2e9f92e7a9e06bdb{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-av_two_third-352b07ef7d3bc99b2e9f92e7a9e06bdb av_two_third  avia-builder-el-1  el_after_av_section  el_before_av_one_third  avia-builder-el-first  first flex_column_div av-zero-column-padding  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-829d6e3085d66328b822f6455b376275\">\n#top .av-special-heading.av-av_heading-829d6e3085d66328b822f6455b376275{\npadding-bottom:0;\n}\nbody .av-special-heading.av-av_heading-829d6e3085d66328b822f6455b376275 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-av_heading-829d6e3085d66328b822f6455b376275 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-829d6e3085d66328b822f6455b376275 av-special-heading-h1 blockquote modern-quote  avia-builder-el-2  el_before_av_hr  avia-builder-el-first '><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >Contr\u00f4le fiscal<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-012673f305484e7803231721c4e67864\">\n#top .hr.av-av_hr-012673f305484e7803231721c4e67864{\nmargin-top:0px;\nmargin-bottom:20px;\n}\n.hr.av-av_hr-012673f305484e7803231721c4e67864 .hr-inner{\nwidth:60px;\nborder-color:#f47e1e;\n}\n<\/style>\n<div  class='hr av-av_hr-012673f305484e7803231721c4e67864 hr-custom  avia-builder-el-3  el_after_av_heading  el_before_av_textblock  hr-left hr-icon-no'><span class='hr-inner inner-border-av-border-fat'><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-av_textblock-35972167d9f102c5ddaec0c531c98b9e '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><h2>Il est particuli\u00e8rement important, dans le cadre d&rsquo;un contr\u00f4le fiscal, que le conseiller connaisse, non seulement, les r\u00e8gles du jeu, mais qu&rsquo;il ait \u00e9galement une bonne connaissance des probl\u00e8mes sp\u00e9cifiques \u00e0 la branche!<\/h2>\n<p>Nos lois fiscales sont complexes. Le fisc se sert des contr\u00f4les fiscaux pour contr\u00f4ler le respect de ces lois. Ensuite, les rappels d&rsquo;imp\u00f4ts sont \u00e0 l&rsquo;ordre du jour, ce que les statistiques des r\u00e9sultats des contr\u00f4les fiscaux montrent de toute \u00e9vidence.<\/p>\n<\/div><\/section><\/p><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-le49ks7j-d760ac94b8e545c90e972e292fc8246b\">\n.flex_column.av-le49ks7j-d760ac94b8e545c90e972e292fc8246b{\nborder-radius:0px 0px 0px 0px;\npadding:10px 10px 10px 10px;\n}\n<\/style>\n<div  class='flex_column av-le49ks7j-d760ac94b8e545c90e972e292fc8246b av_one_third  avia-builder-el-5  el_after_av_two_third  el_before_av_section  avia-builder-el-last  termin-kasten flex_column_div  '     ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-d570e71bac77d8bda180933e0d31496b\">\n#top .av-special-heading.av-av_heading-d570e71bac77d8bda180933e0d31496b{\npadding-bottom:0;\ncolor:#ffffff;\n}\nbody .av-special-heading.av-av_heading-d570e71bac77d8bda180933e0d31496b .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-av_heading-d570e71bac77d8bda180933e0d31496b .special-heading-inner-border{\nborder-color:#ffffff;\n}\n.av-special-heading.av-av_heading-d570e71bac77d8bda180933e0d31496b .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-d570e71bac77d8bda180933e0d31496b av-special-heading-h1 custom-color-heading blockquote modern-quote  avia-builder-el-6  el_before_av_hr  avia-builder-el-first '><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >CONVENEZ D\u2019UN RENDEZ-VOUS<\/h1><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-cf28bcd94edc3388d0b97a55ad08a3b6\">\n#top .hr.av-av_hr-cf28bcd94edc3388d0b97a55ad08a3b6{\nmargin-top:0px;\nmargin-bottom:0px;\n}\n.hr.av-av_hr-cf28bcd94edc3388d0b97a55ad08a3b6 .hr-inner{\nwidth:60px;\nborder-color:#f47e1e;\n}\n<\/style>\n<div  class='hr av-av_hr-cf28bcd94edc3388d0b97a55ad08a3b6 hr-custom  avia-builder-el-7  el_after_av_heading  el_before_av_icon_box  hr-left hr-icon-no'><span class='hr-inner inner-border-av-border-fat'><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-le49kzpi-24a8418c4fac37fcf6e72969c682eac5\">\n.iconbox.av-le49kzpi-24a8418c4fac37fcf6e72969c682eac5 .iconbox_icon{\ncolor:#ffffff;\n}\n.iconbox.av-le49kzpi-24a8418c4fac37fcf6e72969c682eac5 .iconbox_icon.avia-svg-icon svg:first-child{\nfill:#ffffff;\nstroke:#ffffff;\n}\n#top #wrap_all .iconbox.av-le49kzpi-24a8418c4fac37fcf6e72969c682eac5 .iconbox_content_title{\ncolor:#ffffff;\n}\n.iconbox.av-le49kzpi-24a8418c4fac37fcf6e72969c682eac5 .iconbox_content_container{\ncolor:#ffffff;\n}\n<\/style>\n<article  class='iconbox iconbox_left av-le49kzpi-24a8418c4fac37fcf6e72969c682eac5  avia-builder-el-8  el_after_av_hr  el_before_av_button '  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class=\"iconbox_content\"><header class=\"entry-content-header\" aria-label=\"Ic\u00f4ne : 0049-(0)89-7256038\"><div class='iconbox_icon heading-color avia-iconfont avia-font-entypo-fontello' data-av_icon='' data-av_iconfont='entypo-fontello' title=\"0049-(0)89-7256038\" desc=\"0049-(0)89-7256038\" ><\/div><h3 class='iconbox_content_title '  itemprop=\"headline\" ><a href='tel:0049897256038' title='0049-(0)89-7256038'  >0049-(0)89-7256038<\/a><\/h3><\/header><div class='iconbox_content_container av_inherit_color'  itemprop=\"text\" ><\/div><\/div><footer class=\"entry-footer\"><\/footer><\/article><br \/>\n<div  class='avia-button-wrap av-av_button-bac24761dde730531a430501fd0d82bb-wrap avia-button-center  avia-builder-el-9  el_after_av_icon_box  avia-builder-el-last  termin-button'>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_button-bac24761dde730531a430501fd0d82bb\">\n#top #wrap_all .avia-button.av-av_button-bac24761dde730531a430501fd0d82bb{\nbackground-color:#ffffff;\nborder-color:#ffffff;\ncolor:#f47e1e;\ntransition:all 0.4s ease-in-out;\n}\n#top #wrap_all .avia-button.av-av_button-bac24761dde730531a430501fd0d82bb .avia-svg-icon svg:first-child{\nfill:#f47e1e;\nstroke:#f47e1e;\n}\n<\/style>\n<a href='https:\/\/www.interfides.de\/fr\/contact\/'  class='avia-button av-av_button-bac24761dde730531a430501fd0d82bb av-link-btn avia-icon_select-no avia-size-medium avia-position-center'   aria-label=\"Prendre rendez-vous\"><span class='avia_iconbox_title' >Prendre rendez-vous<\/span><\/a><\/div><\/p><\/div><\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='orange-hintergrund'  class='avia-section av-av_section-b742289176ef86a7c7093e7a3937ce31 main_color avia-section-default avia-no-shadow  avia-builder-el-10  el_after_av_one_third  el_before_av_hr  avia-bg-style-scroll container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-693'><div class='entry-content-wrapper clearfix'>\n<section  class='av_textblock_section av-av_textblock-35972167d9f102c5ddaec0c531c98b9e '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Nous disposons notamment d&rsquo;une exp\u00e9rience de longue dur\u00e9e:<\/p>\n<p><strong>1. dans la tr\u00e9sorerie commerciale (restaurants, glaciers\u2026)<\/strong><br \/>\n<strong>2. dans le contexte des prix de compensation d&rsquo;entreprises li\u00e9es internationales<br \/>\n<\/strong><\/p>\n<p>1. Certaines questions typiques pour la <strong>tr\u00e9sorerie commerciale<\/strong> sont par exemple:<\/p>\n<ul>\n<li>La comptabilit\u00e9 de caisse est-elle conforme aux r\u00e8glementations en vigueur?<\/li>\n<li>Quel r\u00e9sultat le calcul de la circulation mon\u00e9taire donne-t-il?<\/li>\n<li>Le contr\u00f4leur est-il autoris\u00e9 \u00e0 estimer les recettes?<\/li>\n<li>Dans l&rsquo;affirmative: quelles sont les m\u00e9thodes d&rsquo;estimation admissibles?<\/li>\n<li>etc.<\/li>\n<\/ul>\n<p>Dans ce contexte, nous n\u00e9gocions avec le fisc pour vous et tentons d&rsquo;obtenir la mise en pratique du contr\u00f4le dans nos locaux ou dans les locaux du fisc, afin de garantir que vous puissiez continuer de vous occuper du quotidien.<\/p>\n<p>Il s&rsquo;agit de ce qui suit dans le cas de M. Ciabatti:<\/p>\n<ul>\n<li>Nous contr\u00f4lons le calcul du fisc et le contestons si n\u00e9cessaire<\/li>\n<li>Nous n\u00e9gocions pour M. Ciabatti\n<ul>\n<li>Nous nous occupons de toute la correspondance \u00e0 \u00e9changer avec le fisc<\/li>\n<li>Cela va sans dire que nous accompagnons M. Ciabatti pour son rendez-vous avec le contr\u00f4leur et que nous n\u00e9gocions pour lui<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>2. Chaque contr\u00f4le fiscal d&rsquo;une <strong>entreprise op\u00e9rationnelle \u00e0 l&rsquo;\u00e9chelle internationale<\/strong> apporte le maximum d&rsquo;attention aux prix de compensation. Ils pr\u00e9sentent un risque \u00e9lev\u00e9 autorisant \u00e0 supposer l\u2019existence de distributions de b\u00e9n\u00e9fices sous une forme dissimul\u00e9e, \u00e0 proc\u00e9der \u00e0 des corrections des imp\u00f4ts sur les b\u00e9n\u00e9fices et \u00e0 imposer des suppl\u00e9ments \u00e0 titre de p\u00e9nalit\u00e9. Il est particuli\u00e8rement important de conna\u00eetre les points sur lesquels le fisc focalise son attention et l&rsquo;argumentation permettant de les affaiblir. Nous vous aidons comme suit:<\/p>\n<ul>\n<li>Entente avec le fisc<\/li>\n<li>Analyse des profils des fonctions et risques appliqu\u00e9s<\/li>\n<li>Preuve de la proportionnalit\u00e9 de la m\u00e9thode appliqu\u00e9e aux prix de compensation<\/li>\n<li>Opposition et action en justice par-devant les tribunaux du contentieux fiscal<\/li>\n<li>Accompagnement de proc\u00e9dures pour transiger et arbitrales<\/li>\n<\/ul>\n<\/div><\/section>\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='after_section_2'  class='main_color av_default_container_wrap container_wrap fullsize'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-full alpha units'><div class='post-entry post-entry-type-page post-entry-693'><div class='entry-content-wrapper clearfix'><\/p>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_hr-93880b41331287540333d07f95a8006f\">\n#top .hr.hr-invisible.av-av_hr-93880b41331287540333d07f95a8006f{\nheight:1px;\n}\n<\/style>\n<div  class='hr av-av_hr-93880b41331287540333d07f95a8006f hr-invisible  avia-builder-el-12  el_after_av_section  avia-builder-el-no-sibling '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":681,"menu_order":15,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-693","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.interfides.de\/fr\/wp-json\/wp\/v2\/pages\/693","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.interfides.de\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.interfides.de\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.interfides.de\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.interfides.de\/fr\/wp-json\/wp\/v2\/comments?post=693"}],"version-history":[{"count":4,"href":"https:\/\/www.interfides.de\/fr\/wp-json\/wp\/v2\/pages\/693\/revisions"}],"predecessor-version":[{"id":695,"href":"https:\/\/www.interfides.de\/fr\/wp-json\/wp\/v2\/pages\/693\/revisions\/695"}],"up":[{"embeddable":true,"href":"https:\/\/www.interfides.de\/fr\/wp-json\/wp\/v2\/pages\/681"}],"wp:attachment":[{"href":"https:\/\/www.interfides.de\/fr\/wp-json\/wp\/v2\/media?parent=693"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}