{"id":147,"date":"2024-06-26T16:56:00","date_gmt":"2024-06-26T14:56:00","guid":{"rendered":"https:\/\/hawai.li\/de-le-court\/?p=147"},"modified":"2026-04-07T18:10:10","modified_gmt":"2026-04-07T16:10:10","slug":"tax-reminder-and-ahv-advance-payment","status":"publish","type":"post","link":"https:\/\/dlctax.ch\/en\/rappel-dimpot-et-provision-avs\/","title":{"rendered":"Tax refund and AHV provision"},"content":{"rendered":"\n

Le contribuable, ind\u00e9pendant, n’avait pas d\u00e9clar\u00e9 l’entier de son chiffre d’affaires durant plusieurs p\u00e9riodes fiscales.

Une proc\u00e9dure en rappel d’imp\u00f4t et soustraction a \u00e9t\u00e9 ouverte par le fisc. Dans le calcul des montants soustraits, le fisc avait refus\u00e9 de calculer la provision AVS, en diminution du b\u00e9n\u00e9fice.

\ud83d\udc49 Lors d’une proc\u00e9dure de rappel d’imp\u00f4t l’autorit\u00e9 fiscale doit remettre le contribuable dans la situation qui corresponde le plus possible \u00e0 la situation financi\u00e8re r\u00e9elle du contribuable :

\ud83d\udc49 \u00ab\u00a0[\u2026] l’Administration fiscale aurait \u00e9t\u00e9 tenue d’office de calculer (provisoirement) le montant des cotisations AVS vraisemblablement d\u00fb par le recourant pour les p\u00e9riodes fiscales concern\u00e9es et de tenir compte des provisions correspondantes qui viennent diminuer le b\u00e9n\u00e9fice imposable, afin que la taxation corresponde le plus possible \u00e0 la situation financi\u00e8re r\u00e9elle du contribuable.\u00a0\u00bb (cons. 8.5)

\ud83d\udc49 La sanction en cas de soustraction, c’est l’amende qui va de 1\/3 \u00e0 3x le montant d’imp\u00f4t soustrait. Augmenter la charge fiscale en n’appliquant pas la l\u00e9gislation fiscale sur la d\u00e9termination du revenu net (exemptions et exon\u00e9rations comprises) et de la fortune nette (exemptions et exon\u00e9rations comprises) est ill\u00e9gale.

\ud83d\udc49 La sanction est l’amende et seulement l’amende, non une augmentation ill\u00e9gale de l’assiette.

L’arr\u00eat est en fran\u00e7ais. Il s’agit d’un dossier genevois.<\/p>\n\n\n\n

TF, arr\u00eat 9C_762\/2023, du 26 juin 2024<\/p>\n","protected":false},"excerpt":{"rendered":"

Le contribuable, ind\u00e9pendant, n’avait pas d\u00e9clar\u00e9 l’entier de son chiffre d’affaires durant plusieurs p\u00e9riodes fiscales. Une proc\u00e9dure en rappel d’imp\u00f4t et soustraction a \u00e9t\u00e9 ouverte par le fisc. Dans le calcul des montants soustraits, le fisc avait refus\u00e9 de calculer la provision AVS, en diminution du b\u00e9n\u00e9fice. \ud83d\udc49 Lors d’une proc\u00e9dure de rappel d’imp\u00f4t l’autorit\u00e9 […]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-147","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nrappel d'imp\u00f4t et provision AVS - de le Court<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dlctax.ch\/en\/tax-reminder-and-ahv-advance-payment\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"rappel d'imp\u00f4t et provision AVS - de le Court\" \/>\n<meta property=\"og:description\" content=\"Le contribuable, ind\u00e9pendant, n’avait pas d\u00e9clar\u00e9 l’entier de son chiffre d’affaires durant plusieurs p\u00e9riodes fiscales. Une proc\u00e9dure en rappel d’imp\u00f4t et soustraction a \u00e9t\u00e9 ouverte par le fisc. 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