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14149

Question 14149 — 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 l'examen contradictoire de la situation fiscale personnelle. L'article L.12 du livre des procédures fiscales détermine les règles régissant l'examen contradictoire de situation fiscale personnelle. Au cours de cet examen, l'administration peut contrôler la cohérence entre d'une part, les revenus déclarés et, d'autre part, la situation patrimoniale, la situation de trésorerie et les éléments du train de vie de membres du foyer fiscal, conformément à l'article 12 du livre de procédures fiscales. Il lui demande combien l'administration a diligenté d'examens contradictoires de situation fiscale personnelle au cours de l'année 2018.

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