{"id":3333,"date":"2025-03-25T22:20:06","date_gmt":"2025-03-25T21:20:06","guid":{"rendered":"https:\/\/www.service-public.pf\/dicp\/?page_id=3333"},"modified":"2025-03-27T02:07:55","modified_gmt":"2025-03-27T01:07:55","slug":"fiches-prevention-des-risques","status":"publish","type":"page","link":"https:\/\/www.service-public.pf\/dicp\/le-controle-fiscal-et-la-lutte-contre-la-fraude\/fiches-prevention-des-risques\/","title":{"rendered":"Fiches pr\u00e9vention des risques"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p style=\"text-align: left\"><i class=\"fb-icon-element-1 fb-icon-element fontawesome-icon fa-angle-right fas circle-yes fusion-text-flow\" style=\"--awb-circlebordersize:1px;--awb-font-size:11.44px;--awb-width:22.88px;--awb-height:22.88px;--awb-line-height:20.88px;--awb-margin-right:6.5px;\"><\/i><a href=\"https:\/\/www.service-public.pf\/dicp\/fiches-prevention-des-risques\/exercice-dune-activite-occulte\/\" target=\"_blank\" rel=\"noopener\"><u>Fiche n\u00b01 : Exercice d&rsquo;une activit\u00e9 occulte<\/u><\/a><\/p>\n<p><i class=\"fb-icon-element-2 fb-icon-element fontawesome-icon fa-angle-right fas circle-yes fusion-text-flow\" style=\"--awb-circlebordersize:1px;--awb-font-size:11.44px;--awb-width:22.88px;--awb-height:22.88px;--awb-line-height:20.88px;--awb-margin-right:6.5px;\"><\/i><a href=\"https:\/\/www.service-public.pf\/dicp\/fiches-prevention-des-risques\/application-dun-mauvais-taux-de-tva\/\" target=\"_blank\" rel=\"noopener\"><u>Fiche n\u00b02 : Application d\u2019un mauvais taux de TVA<\/u><\/a><\/p>\n<p><i class=\"fb-icon-element-3 fb-icon-element fontawesome-icon fa-angle-right fas circle-yes fusion-text-flow\" style=\"--awb-circlebordersize:1px;--awb-font-size:11.44px;--awb-width:22.88px;--awb-height:22.88px;--awb-line-height:20.88px;--awb-margin-right:6.5px;\"><\/i><a href=\"https:\/\/www.service-public.pf\/dicp\/fiches-prevention-des-risques\/activite-commerciale-dune-association-loi-1901\/\" target=\"_blank\" rel=\"noopener\"><u>Fiche n\u00b03 : Activit\u00e9 commerciale d\u2019une association (loi 1901)<\/u><\/a><\/p>\n<p><i class=\"fb-icon-element-4 fb-icon-element fontawesome-icon fa-angle-right fas circle-yes fusion-text-flow\" style=\"--awb-circlebordersize:1px;--awb-font-size:11.44px;--awb-width:22.88px;--awb-height:22.88px;--awb-line-height:20.88px;--awb-margin-right:6.5px;\"><\/i><a href=\"https:\/\/www.service-public.pf\/dicp\/fiches-prevention-des-risques\/immobilisation-comptabilisee-en-charge\/\" target=\"_blank\" rel=\"noopener\"><u>Fiche n\u00b04 : Immobilisation comptabilis\u00e9e en charge<\/u><\/a><\/p>\n<p><i class=\"fb-icon-element-5 fb-icon-element fontawesome-icon fa-angle-right fas circle-yes fusion-text-flow\" style=\"--awb-circlebordersize:1px;--awb-font-size:11.44px;--awb-width:22.88px;--awb-height:22.88px;--awb-line-height:20.88px;--awb-margin-right:6.5px;\"><\/i><a href=\"https:\/\/www.service-public.pf\/dicp\/fiches-prevention-des-risques\/absence-de-declaration-de-revenus-de-sources-multiples-la-cst\/\" target=\"_blank\" rel=\"noopener\"><u>Fiche n\u00b05 : Absence de d\u00e9claration de revenus de sources multiples \u00e0 la CST<\/u><\/a><\/p>\n<p><i class=\"fb-icon-element-6 fb-icon-element fontawesome-icon fa-angle-right fas circle-yes fusion-text-flow\" style=\"--awb-circlebordersize:1px;--awb-font-size:11.44px;--awb-width:22.88px;--awb-height:22.88px;--awb-line-height:20.88px;--awb-margin-right:6.5px;\"><\/i><a href=\"https:\/\/www.service-public.pf\/dicp\/fiches-prevention-des-risques\/deductibilite-injustifiee-de-la-tva\/\" target=\"_blank\" rel=\"noopener\"><u>Fiche n\u00b06 : D\u00e9ductibilit\u00e9 injustifi\u00e9e de la TVA<\/u><\/a><\/p>\n<p><i class=\"fb-icon-element-7 fb-icon-element fontawesome-icon fa-angle-right fas circle-yes fusion-text-flow\" style=\"--awb-circlebordersize:1px;--awb-font-size:11.44px;--awb-width:22.88px;--awb-height:22.88px;--awb-line-height:20.88px;--awb-margin-right:6.5px;\"><\/i><a href=\"https:\/\/www.service-public.pf\/dicp\/fiches-prevention-des-risques\/deduction-anticipee-de-la-tva\/\" target=\"_blank\" rel=\"noopener\"><u>Fiche n\u00b07 : D\u00e9duction anticip\u00e9e de la TVA<\/u><\/a><\/p>\n<p><i class=\"fb-icon-element-8 fb-icon-element fontawesome-icon fa-angle-right fas circle-yes fusion-text-flow\" style=\"--awb-circlebordersize:1px;--awb-font-size:11.44px;--awb-width:22.88px;--awb-height:22.88px;--awb-line-height:20.88px;--awb-margin-right:6.5px;\"><\/i><a href=\"https:\/\/www.service-public.pf\/dicp\/fiches-prevention-des-risques\/depassement-du-seuil-de-la-franchise-en-base-de-tva\/\" target=\"_blank\" rel=\"noopener\"><u>Fiche n\u00b08 : D\u00e9passement du seuil de la franchise en base de TVA<\/u><\/a><\/p>\n<p><i class=\"fb-icon-element-9 fb-icon-element fontawesome-icon fa-angle-right fas circle-yes fusion-text-flow\" style=\"--awb-circlebordersize:1px;--awb-font-size:11.44px;--awb-width:22.88px;--awb-height:22.88px;--awb-line-height:20.88px;--awb-margin-right:6.5px;\"><\/i><a href=\"https:\/\/www.service-public.pf\/dicp\/fiches-prevention-des-risques\/dissimulation-de-recettes\/\" target=\"_blank\" rel=\"noopener\"><u>Fiche n\u00b09 : Dissimulation de recettes<\/u><\/a><\/p>\n<p><i class=\"fb-icon-element-10 fb-icon-element fontawesome-icon fa-angle-right fas circle-yes fusion-text-flow\" style=\"--awb-circlebordersize:1px;--awb-font-size:11.44px;--awb-width:22.88px;--awb-height:22.88px;--awb-line-height:20.88px;--awb-margin-right:6.5px;\"><\/i><a href=\"https:\/\/www.service-public.pf\/dicp\/fiches-prevention-des-risques\/facturation-de-la-tva-par-un-franchise-en-base\/\" target=\"_blank\" rel=\"noopener\"><u>Fiche n\u00b010 : Facturation de la TVA par un \u00ab franchis\u00e9 en base \u00bb<\/u><\/a><\/p>\n<p><i class=\"fb-icon-element-11 fb-icon-element fontawesome-icon fa-angle-right fas circle-yes fusion-text-flow\" style=\"--awb-circlebordersize:1px;--awb-font-size:11.44px;--awb-width:22.88px;--awb-height:22.88px;--awb-line-height:20.88px;--awb-margin-right:6.5px;\"><\/i><a href=\"https:\/\/www.service-public.pf\/dicp\/fiches-prevention-des-risques\/defaut-de-facturation-de-la-tva\/\" target=\"_blank\" rel=\"noopener\"><u>Fiche n\u00b011 : D\u00e9faut de facturation de la TVA<\/u><\/a><\/p>\n<p><i class=\"fb-icon-element-12 fb-icon-element fontawesome-icon fa-angle-right fas circle-yes fusion-text-flow\" style=\"--awb-circlebordersize:1px;--awb-font-size:11.44px;--awb-width:22.88px;--awb-height:22.88px;--awb-line-height:20.88px;--awb-margin-right:6.5px;\"><\/i><a href=\"https:\/\/www.service-public.pf\/dicp\/fiches-prevention-des-risques\/emission-de-fausses-factures-ou-de-complaisance\/\" target=\"_blank\" rel=\"noopener\"><u>Fiche n\u00b012 : Emission de fausses factures ou de complaisance<\/u><\/a><\/p>\n<p><i class=\"fb-icon-element-13 fb-icon-element fontawesome-icon fa-angle-right fas circle-yes fusion-text-flow\" style=\"--awb-circlebordersize:1px;--awb-font-size:11.44px;--awb-width:22.88px;--awb-height:22.88px;--awb-line-height:20.88px;--awb-margin-right:6.5px;\"><\/i><a href=\"https:\/\/www.service-public.pf\/dicp\/fiches-prevention-des-risques\/exportations-non-justifiees\/\" target=\"_blank\" rel=\"noopener\"><u>Fiche n\u00b013 : Exportations non justifi\u00e9es<\/u><\/a><\/p>\n<p><i class=\"fb-icon-element-14 fb-icon-element fontawesome-icon fa-angle-right fas circle-yes fusion-text-flow\" style=\"--awb-circlebordersize:1px;--awb-font-size:11.44px;--awb-width:22.88px;--awb-height:22.88px;--awb-line-height:20.88px;--awb-margin-right:6.5px;\"><\/i><a href=\"https:\/\/www.service-public.pf\/dicp\/fiches-prevention-des-risques\/local-et-location-non-declares\/\" target=\"_blank\" rel=\"noopener\"><u>Fiche n\u00b014 : Local et location non d\u00e9clar\u00e9s<\/u><\/a><\/p>\n<p><i class=\"fb-icon-element-15 fb-icon-element fontawesome-icon fa-angle-right fas circle-yes fusion-text-flow\" style=\"--awb-circlebordersize:1px;--awb-font-size:11.44px;--awb-width:22.88px;--awb-height:22.88px;--awb-line-height:20.88px;--awb-margin-right:6.5px;\"><\/i><a href=\"https:\/\/www.service-public.pf\/dicp\/fiches-prevention-des-risques\/prorata-de-deduction-errone-de-la-tva\/\" target=\"_blank\" rel=\"noopener\"><u>Fiche n\u00b015 : Prorata de d\u00e9duction erron\u00e9 de la TVA<\/u><\/a><\/p>\n<p><i class=\"fb-icon-element-16 fb-icon-element fontawesome-icon fa-angle-right fas circle-yes fusion-text-flow\" style=\"--awb-circlebordersize:1px;--awb-font-size:11.44px;--awb-width:22.88px;--awb-height:22.88px;--awb-line-height:20.88px;--awb-margin-right:6.5px;\"><\/i><a href=\"https:\/\/www.service-public.pf\/dicp\/fiches-prevention-des-risques\/provisions-non-justifiees\/\" target=\"_blank\" rel=\"noopener\"><u>Fiche n\u00b016 : Provisions non justifi\u00e9es<\/u><\/a><\/p>\n<p><i class=\"fb-icon-element-17 fb-icon-element fontawesome-icon fa-angle-right fas circle-yes fusion-text-flow\" style=\"--awb-circlebordersize:1px;--awb-font-size:11.44px;--awb-width:22.88px;--awb-height:22.88px;--awb-line-height:20.88px;--awb-margin-right:6.5px;\"><\/i><a href=\"https:\/\/www.service-public.pf\/dicp\/fiches-prevention-des-risques\/logiciels-permissifs\/\" target=\"_blank\" rel=\"noopener\"><u>Fiche n\u00b017 : Logiciels permissifs<\/u><\/a><\/p>\n<p><i class=\"fb-icon-element-18 fb-icon-element fontawesome-icon fa-angle-right fas circle-yes fusion-text-flow\" style=\"--awb-circlebordersize:1px;--awb-font-size:11.44px;--awb-width:22.88px;--awb-height:22.88px;--awb-line-height:20.88px;--awb-margin-right:6.5px;\"><\/i><a href=\"https:\/\/www.service-public.pf\/dicp\/fiches-prevention-des-risques\/retention-de-tva\/\" target=\"_blank\" rel=\"noopener\"><u>Fiche n\u00b018 : R\u00e9tention de TVA<\/u><\/a><\/p>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":159,"featured_media":0,"parent":4241,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_seopress_robots_follow":"","_seopress_robots_imageindex":"","_seopress_robots_snippet":"","_seopress_robots_primary_cat":"","_seopress_robots_breadcrumbs":"","_seopress_robots_freeze_modified_date":"","_seopress_robots_custom_modified_date":"","_seopress_robots_canonical":"","_seopress_social_fb_title":"","_seopress_social_fb_desc":"","_seopress_social_fb_img":"","_seopress_social_fb_img_attachment_id":0,"_seopress_social_fb_img_width":0,"_seopress_social_fb_img_height":0,"_seopress_social_twitter_title":"","_seopress_social_twitter_desc":"","_seopress_social_twitter_img":"","_seopress_social_twitter_img_attachment_id":0,"_seopress_social_twitter_img_width":0,"_seopress_social_twitter_img_height":0,"_seopress_redirections_value":"","_seopress_redirections_enabled":"","_seopress_redirections_enabled_regex":"","_seopress_redirections_logged_status":"both","_seopress_redirections_param":"","_seopress_redirections_type":301,"_seopress_analysis_target_kw":"","_seopress_news_disabled":"","_seopress_video_disabled":"","_seopress_video":[],"_seopress_pro_schemas_manual":[],"_seopress_pro_rich_snippets_disable_all":"","_seopress_pro_rich_snippets_disable":[],"_seopress_pro_schemas":[],"footnotes":""},"class_list":["post-3333","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3333","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/types\/page"}],"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=3333"}],"version-history":[{"count":22,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3333\/revisions"}],"predecessor-version":[{"id":4339,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/3333\/revisions\/4339"}],"up":[{"embeddable":true,"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/pages\/4241"}],"wp:attachment":[{"href":"https:\/\/www.service-public.pf\/dicp\/wp-json\/wp\/v2\/media?parent=3333"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}