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14145

Question 14145 — impôts et taxes

openFrance· National Assembly· FR

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posée

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Taxation

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Taxation

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Summary

M. Romain Grau attire l'attention de M. le ministre de l'action et des comptes publics sur la flagrance fiscale. L'article 15 de la loi de finances rectificative du 25 décembre 2007 a institué une procédure de flagrance fiscale. Il s'agit d'une procédure exorbitante du droit commun qui est limitée à des situations particulières. La constatation d'une situation de flagrance fiscale est matérialisée par l'établissement d'un procès-verbal. Il lui demande combien de procès-verbaux ont été dressés dans le cadre de la flagrance fiscale au cours de l'année 2018.

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    text · FR

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