Le mandat donné par un contribuable à un conseil ou à tout autre mandataire pour recevoir tous les actes d’une procédure d’imposition et y répondre emporte élection de domicile auprès de ce mandataire. Lorsqu’un tel mandat a été porté à la connaissance de l’administration fiscale, cette dernière doit normalement adresser au mandataire l’ensemble des actes de la procédure. Et ce quand bien même ce mandat lui a été adressé avant l’engagement de la procédure, vient de juger le Conseil d’État.
Dans cette affaire, le gérant d’une société avait fait l’objet d’un contrôle fiscal ayant donné lieu à un rappel d’impôt sur le revenu. Un redressement qu’il avait contesté car l’administration n’avait pas notifié la proposition de rectification à son mandataire. En effet, l’avocat du gérant avait envoyé une lettre à l’administration indiquant que ce dernier élisait domicile à son cabinet et lui donnait mandat pour recevoir l’ensemble des actes de la procédure le concernant et pour y répondre.
Mais pour la cour administrative d’appel, le mandat ainsi donné n’était pas valable car il avait été porté à la connaissance de l’administration fiscale avant même la notification du premier acte de la procédure.
À tort, a jugé le Conseil d’État. Selon lui, aucun texte ni aucun principe n’interdit qu’un mandat, adressé avant l’engagement d’une procédure d’imposition, soit opposable à l’administration fiscale.
À noter : l’affaire sera prochainement jugée par une cour administrative d’appel afin que celle-ci se prononce sur la question de savoir si le mandat présenté dans cette affaire emportait ou non, compte tenu de ses termes, élection de domicile du gérant auprès de son avocat, et donc l’annulation ou non du redressement fiscal.
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