{"id":15884,"date":"2025-12-09T12:36:36","date_gmt":"2025-12-09T12:36:36","guid":{"rendered":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/2025\/12\/09\/simplification-des-procedures-fiscales-rescrits-remises-et-transactions\/"},"modified":"2025-12-09T12:36:36","modified_gmt":"2025-12-09T12:36:36","slug":"simplification-des-procedures-fiscales-rescrits-remises-et-transactions","status":"publish","type":"post","link":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/2025\/12\/09\/simplification-des-procedures-fiscales-rescrits-remises-et-transactions\/","title":{"rendered":"Simplification des proc\u00e9dures fiscales : rescrits, remises et transactions"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Un d\u00e9cret publi\u00e9 le 22 avril dernier\u00a0all\u00e8ge les formalit\u00e9s pour les contribuables, en simplifiant les demandes de rescrit et les requ\u00eates gracieuses. Ces mesures s\u2019appliqueront \u00e0 compter du 1er mai 2025.<\/strong><\/p>\n<p style=\"text-align: justify;\">Ce\u00a0<a href=\"https:\/\/eur02.safelinks.protection.outlook.com\/?url=https%3A%2F%2Fwww.legifrance.gouv.fr%2Fjorf%2Fid%2FJORFTEXT000051507915%23%3A~%3Atext%3DObjet%2520%253A%2520le%2520pr%25C3%25A9sent%2520d%25C3%25A9cret%2520a%2Cpart%252C%2520aux%2520demandes%2520de%2520rescrit.&amp;data=05%7C02%7Cagribel%40cpme.fr%7C7ab59b961f804f6d6dc108dd92bc8060%7C85ee39946c254ff08a55d4d12adc490c%7C0%7C0%7C638828060509126247%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&amp;sdata=vikl91y%2FnNfkCImqplDLqFBMhiy7mE8AHPzE0rFtpRs%3D&amp;reserved=0\" target=\"_blank\" rel=\"noopener\">d\u00e9cret<\/a>\u00a0simplifie les proc\u00e9dures applicables notamment aux demandes de rescrits et aux demandes des contribuables tendant \u00e0 obtenir une mod\u00e9ration, remise ou transaction \u00e0 titre gracieux. Il supprime\u00a0l\u2019obligation\u00a0de pr\u00e9senter une\u00a0demande de rescrit selon un\u00a0mod\u00e8le fix\u00e9\u00a0par l\u2019administration. Cependant,\u00a0l\u2019administration fiscale tiendra \u00e0 disposition des contribuables des mod\u00e8les sur le site impots.gouv.fr.<\/p>\n<p style=\"text-align: justify;\">Ces dispositions\u00a0entrent en vigueur\u00a0le 1<sup>er<\/sup>\u00a0mai 2025. Elles concernent donc les demandes, mises en demeure, ou propositions de transaction adress\u00e9es \u00e0 compter de cette date.<\/p>\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Un d\u00e9cret publi\u00e9 le 22 avril dernier\u00a0all\u00e8ge les formalit\u00e9s pour les contribuables, en simplifiant les demandes de rescrit et les requ\u00eates gracieuses. Ces mesures s\u2019appliqueront \u00e0<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[47],"tags":[],"class_list":["post-15884","post","type-post","status-publish","format-standard","hentry","category-actualites"],"_links":{"self":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/posts\/15884","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/comments?post=15884"}],"version-history":[{"count":0,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/posts\/15884\/revisions"}],"wp:attachment":[{"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/media?parent=15884"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/categories?post=15884"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/infallible-goldberg.87-106-122-147.plesk.page\/index.php\/wp-json\/wp\/v2\/tags?post=15884"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}