{"id":3501,"date":"2025-03-26T02:38:15","date_gmt":"2025-03-26T01:38:15","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?post_type=avada_faq&#038;p=3501"},"modified":"2025-09-26T04:24:37","modified_gmt":"2025-09-26T02:24:37","slug":"quelle-est-la-consequence-de-lavis-rendu-par-la-commission-des-impots","status":"publish","type":"avada_faq","link":"https:\/\/www.service-public.pf\/dicp\/faq-items\/quelle-est-la-consequence-de-lavis-rendu-par-la-commission-des-impots\/","title":{"rendered":"Quelle est la cons\u00e9quence de l\u2019avis rendu par la commission des imp\u00f4ts ?"},"content":{"rendered":"<div class=\"ewa-rteLine\">\n<div class=\"ewa-rteLine\">L\u2019administration n\u2019est pas tenue de se conformer \u00e0 son avis. Notamment, au moment de la notification de l\u2019avis, le v\u00e9rificateur vous indiquera la base d\u2019imposition qu\u2019il se propose de retenir en d\u00e9finitive pour votre imposition.<\/div>\n<div class=\"ewa-rteLine\"><\/div>\n<div class=\"ewa-rteLine\">L\u2019avis de la commission peut avoir une incidence sur la charge de la preuve devant les juridictions.<\/div>\n<div class=\"ewa-rteLine\"><\/div>\n<div class=\"ewa-rteLine\">Si la commission rend un avis favorable \u00e0 la DICP, la charge de la preuve incombe au contribuable sous la juridiction contentieuse.<\/div>\n<div class=\"ewa-rteLine\"><\/div>\n<div class=\"ewa-rteLine\">Si la DICP envisage d\u2019\u00e9tablir, dans le cadre de la proc\u00e9dure de rectification contradictoire employ\u00e9e suite \u00e0 une v\u00e9rification de comptabilit\u00e9, une imposition sur la base d\u2019une appr\u00e9ciation contraire \u00e0 l\u2019avis donn\u00e9 par la commission, elle doit apporter la preuve du bien-fond\u00e9 de l&rsquo;acte d&rsquo;imposition devant la juridiction gracieuse.<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019administration n\u2019est pas tenue de se conformer \u00e0 son avis. Notamment, au moment de la notification de l\u2019avis, le v\u00e9rificateur vous indiquera la base d\u2019imposition qu\u2019il se propose de retenir en d\u00e9finitive pour votre imposition. L\u2019avis de la commission peut avoir une incidence sur la charge de la preuve devant les juridictions. Si la commission [&#8230;]<\/p>\n","protected":false},"author":159,"featured_media":0,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","footnotes":""},"faq_category":[72],"class_list":["post-3501","avada_faq","type-avada_faq","status-publish","format-standard","hentry","faq_category-commission-des-impots"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3501","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq"}],"about":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/types\/avada_faq"}],"author":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/users\/159"}],"replies":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/comments?post=3501"}],"version-history":[{"count":3,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3501\/revisions"}],"predecessor-version":[{"id":4841,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/avada_faq\/3501\/revisions\/4841"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/media?parent=3501"}],"wp:term":[{"taxonomy":"faq_category","embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/faq_category?post=3501"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}