À l’issue d’un contrôle fiscal (examen contradictoire de situation fiscale personnelle, vérification ou examen de comptabilité), le contribuable qui est en désaccord avec le redressement envisagé peut bénéficier, à sa demande, d’un entretien avec les supérieurs hiérarchiques du vérificateur. En pratique, il doit d’abord se tourner vers l’inspecteur principal puis, si des divergences importantes subsistent, faire appel à l’interlocuteur départemental, et ce avant la mise en recouvrement du redressement.
À noter : ce double recours hiérarchique est une garantie prévue par la charte des droits et obligations du contribuable vérifié, qui s’impose à l’administration fiscale.
À ce titre, dans une affaire récente, une société avait fait l’objet d’une vérification de comptabilité, à la suite de laquelle l’administration fiscale lui avait notifié un redressement. Cette société avait rencontré le supérieur hiérarchique du vérificateur le 28 novembre 2017. Puis, le 6 décembre 2017, ce dernier avait fait parvenir à la société un courrier confirmant le redressement. Et le redressement avait été mis en recouvrement le 15 décembre 2017. Un redressement dont la société avait demandé l’annulation faute d’avoir disposé d’un délai suffisant entre la réception du courrier et la mise en recouvrement (9 jours) pour saisir l’interlocuteur départemental.
Une analyse que n’a pas partagée le Conseil d’État. En effet, les juges ont rappelé que le supérieur hiérarchique n’est pas tenu de prendre expressément position après son entretien avec le contribuable. En l’absence d’une prise de position, le désaccord avec l’administration fiscale est donc présumé persister. En l’espèce, dès la fin de son entretien avec le supérieur hiérarchique du vérificateur, la société pouvait demander la saisine de l’interlocuteur départemental. Le Conseil d’État a donc estimé que la société avait bénéficié d’un délai raisonnable entre l’entretien avec le supérieur hiérarchique et la mise en recouvrement (17 jours) pour faire appel à l’interlocuteur départemental.
cost tadalafil cialis tadalafil 10mg buy ed pill
purchase absorica sale accutane drug buy zithromax generic
buy azipro generic azipro cost neurontin 100mg uk
oral furosemide 40mg order generic vibra-tabs albuterol uk
levitra 10mg over the counter buy cheap generic hydroxychloroquine purchase hydroxychloroquine pill
order ramipril 10mg sale buy glimepiride generic arcoxia 120mg over the counter
vardenafil over the counter zanaflex cost order hydroxychloroquine 200mg generic
order asacol asacol 400mg tablet avapro cheap
buy benicar pills for sale buy generic depakote online divalproex 250mg brand
coreg 25mg generic buy aralen without a prescription chloroquine 250mg for sale
buy generic diamox order imuran for sale imuran pills
buy lanoxin 250 mg generic lanoxin 250mg without prescription molnupiravir 200mg canada
buy naproxen 500mg for sale cost lansoprazole 15mg generic lansoprazole
olumiant 4mg pills buy generic baricitinib for sale buy lipitor 10mg sale
albuterol for sale buy generic pantoprazole online generic pyridium 200mg
singulair without prescription buy symmetrel 100mg without prescription dapsone online
generic norvasc 5mg prilosec tablet brand prilosec 20mg
generic adalat 10mg allegra for sale order allegra 180mg without prescription
metoprolol 50mg without prescription methylprednisolone over counter medrol 16 mg tablets
buy priligy 30mg cytotec 200mcg drug orlistat 60mg pills
purchase aristocort pills loratadine generic order loratadine
buy diltiazem without prescription buy generic zyloprim over the counter order allopurinol 100mg without prescription
rosuvastatin 20mg for sale rosuvastatin 20mg for sale buy motilium for sale
ampicillin pills buy acillin pills order metronidazole 200mg online
oral sumycin 500mg sumycin online buy baclofen 10mg price
buy bactrim 480mg online purchase cleocin for sale buy cleocin 300mg
ketorolac us buy inderal 10mg online inderal 20mg generic
order erythromycin 250mg pill nolvadex 20mg us order generic nolvadex 20mg
plavix online order buy plavix 75mg without prescription brand medex
budesonide usa ceftin 250mg pill bimatoprost for sale online
metoclopramide over the counter order losartan 50mg online cheap order nexium 40mg online cheap
order methocarbamol 500mg for sale order suhagra without prescription sildenafil 50mg drug
buy topiramate 100mg pill levaquin over the counter order levaquin 500mg
sildenafil 50mg us buy generic estrace 2mg estradiol 1mg sale
celecoxib 100mg over the counter celecoxib 200mg usa buy zofran 8mg pill
purchase lamictal without prescription generic vermox buy generic prazosin online
cost spironolactone 25mg buy generic aldactone over the counter valtrex 500mg pills
buy tretinoin gel generic buy retin cream online order avana 200mg online
proscar over the counter where to buy propecia without a prescription brand sildenafil 100mg
buy tadalafil 10mg online buy indocin 75mg capsule indocin online buy
buy lamisil 250mg pills purchase lamisil sale buy amoxicillin paypal
buy arimidex 1 mg pill buy clarithromycin 250mg pill catapres where to buy
sulfasalazine 500 mg usa order olmesartan 20mg for sale calan price
buy depakote for sale buy divalproex 500mg without prescription generic imdur 20mg
buy antivert 25mg online cheap meclizine usa order minocin 100mg pill
buy ed pills cheap sildenafil 100mg pill female viagra sildenafil
order molnupiravir without prescription buy molnunat 200 mg without prescription cefdinir 300 mg canada
otc ed pills buy sildenafil 100mg generic best cialis sites online
buy generic lansoprazole protonix 20mg over the counter protonix 20mg cost
buy generic pyridium 200mg cheap singulair 5mg amantadine cheap
order avlosulfon for sale buy nifedipine 10mg aceon 4mg tablet
cheap fexofenadine 180mg purchase ramipril generic buy glimepiride 4mg without prescription
order hytrin without prescription buy arava 10mg pill tadalafil 20mg
cost irbesartan 150mg avapro 300mg brand purchase buspar online cheap
buy oxytrol sale buy alendronate 70mg sale oral fosamax
purchase albendazole online order provera sale provera us
biltricide 600 mg pills buy microzide 25mg for sale purchase periactin
buy nitrofurantoin generic macrodantin cost buy nortriptyline for sale
order panadol generic paracetamol 500mg generic famotidine medication
glipizide 10mg cheap piracetam 800mg sale buy betnovate 20gm
clomipramine for sale sporanox 100mg tablet prometrium us
prograf 1mg generic buy remeron 15mg generic requip over the counter
how to buy tinidazole order nebivolol pill bystolic 20mg cost
buy calcitriol 0.25 mg generic purchase fenofibrate online fenofibrate 200mg pills
order diovan 80mg generic buy diovan online cheap buy combivent 100mcg sale
buy trileptal 300mg urso pills brand ursodiol 300mg
decadron 0,5 mg canada buy linezolid cheap order nateglinide 120mg for sale
capoten over the counter buy capoten 25mg pill carbamazepine ca
generic seroquel 50mg order escitalopram 20mg pills escitalopram for sale online
prozac medication order femara for sale generic letrozole 2.5mg
combivir online buy retrovir for sale online buy generic accupril
buy frumil without prescription frumil online order buy generic zovirax online
purchase valcivir buy generic famciclovir over the counter ofloxacin order
cefpodoxime 100mg pill cost flixotide buy flixotide paypal
keppra 500mg pills brand cotrimoxazole sildenafil 100mg cost
order ketotifen 1 mg online cheap order imipramine 75mg online brand tofranil 75mg
precose 25mg us buy precose 50mg generic griseofulvin 250 mg generic
purchase mintop generic tamsulosin 0.2mg oral natural ed pills
order aspirin 75 mg for sale purchase aspirin without prescription buy generic zovirax online
buy cheap dipyridamole dipyridamole pills buy pravachol 10mg generic
order melatonin generic purchase aygestin for sale danazol 100 mg without prescription
buy fludrocortisone generic purchase bisacodyl generic imodium 2mg ca
buy duphaston 10mg online cheap pill jardiance 25mg buy empagliflozin online
prasugrel online buy detrol pills buy tolterodine online cheap
cost monograph 600mg where to buy etodolac without a prescription order generic cilostazol 100mg
ferrous sulfate order online generic ferrous 100mg betapace 40 mg uk
buy mestinon 60mg generic generic pyridostigmine 60 mg cost maxalt 5mg
buy enalapril 5mg online cheap buy duphalac bottless purchase lactulose for sale
where to buy betahistine without a prescription haldol 10 mg brand probenecid online order
premarin 600 mg usa order premarin 0.625mg viagra online
brand telmisartan 80mg order generic telmisartan 20mg how to buy molnupiravir
cialis in usa tadalafil 10mg tablet sildenafil 100mg cost
purchase omnicef generic glycomet us oral prevacid 30mg
order generic modafinil 100mg deltasone order deltasone buy online
order accutane 20mg pill zithromax generic azithromycin 250mg cost
atorvastatin over the counter buy atorvastatin 80mg generic buy norvasc 10mg online
azithromycin 500mg oral buy azithromycin no prescription buy gabapentin 800mg sale
buy protonix 20mg online cheap phenazopyridine 200mg pill phenazopyridine pill
slots online roulette game order furosemide 100mg online
online casino roulette order generic acticlate buy albuterol 2mg for sale
buy amantadine pill buy generic symmetrel 100mg aczone buy online
can you play poker online money online gambling casinos ivermectin 3 mg for humans for sale
buy generic methylprednisolone aristocort 10mg canada triamcinolone 4mg without prescription
buy clomiphene medication buy imuran 25mg imuran 25mg brand
buy vardenafil paypal purchase digoxin sale buy tizanidine 2mg
perindopril 4mg for sale buy desloratadine 5mg generic buy cheap generic allegra
purchase dilantin pill buy generic oxybutynin purchase oxybutynin online cheap
buy claritin 10mg pills claritin order priligy 60mg uk
baclofen 10mg without prescription order toradol pill buy toradol pill
baclofen for sale online toradol buy online toradol pills
order glimepiride 4mg generic order arcoxia 60mg pill order etoricoxib 60mg without prescription
buy alendronate cheap buy furadantin medication macrodantin over the counter
buy inderal cheap motrin 600mg pills buy clopidogrel 150mg pill
order pamelor 25 mg sale methotrexate 2.5mg price acetaminophen 500mg for sale
xenical 120mg cost buy cheap generic asacol cost diltiazem
buy coumadin 5mg sale generic paxil 10mg buy reglan online cheap
azelastine 10ml nasal spray zovirax pills buy irbesartan sale
order pepcid 40mg sale buy prograf buy prograf 5mg pill
brand esomeprazole 40mg purchase topamax without prescription topiramate over the counter
imitrex 25mg pills oral imitrex 25mg cheap avodart
buspar order purchase buspirone online cheap buy amiodarone 100mg without prescription
zantac oral buy generic celecoxib buy celecoxib 100mg without prescription
motilium oral buy motilium without a prescription tetracycline 250mg over the counter
essays for sale online academic writing support online essay writing
order aldactone 100mg without prescription order finasteride 1mg generic finasteride canada
aurogra online order aurogra 50mg tablet estradiol 1mg price
order fluconazole 100mg for sale fluconazole pill generic cipro 1000mg
buy lamictal for sale buy generic lamictal mebendazole 100mg tablet
buy generic flagyl metronidazole 400mg for sale keflex medication
buy tretinoin for sale order stendra order generic stendra
purchase cleocin online sildenafil 50mg price sildenafil brand
buy tadacip no prescription buy tadacip 20mg online cheap order indomethacin 50mg pill
nolvadex 20mg generic buy nolvadex 20mg pills symbicort nasal spray
buy cefuroxime pills lumigan oral robaxin 500mg usa
brand lamisil lamisil medication casino card games
purchase desyrel generic order suhagra generic clindac a brand
help with essay writing cover letter help buy suprax cheap
aspirin 75 mg us order aspirin 75 mg online cheap world tavern poker online
buy a essay online real casino slots burton brunette
trimox order online buy anastrozole 1 mg pill clarithromycin us
cost clonidine buy spiriva 9mcg online tiotropium bromide canada
liquid oral medication for acne adult acne medication prescription buy generic trileptal for sale
minocycline capsules order minocin 50mg pill buy cheap requip
alfuzosin 10mg over the counter list of otc allergy medications best heartburn relief fast
order letrozole generic purchase femara online cheap buy generic abilify 20mg
buy medroxyprogesterone 10mg for sale buy microzide sale how to get hydrochlorothiazide without a prescription
prescription drugs for smoking cessation over counter medication for arthritis can you buy naproxen over the counter uk
buy generic periactin luvox canada order ketoconazole 200mg online cheap
best topical creams for herpes names of diabetic meds how is type 2 diagnosed
oral duloxetine 40mg duloxetine 20mg cheap modafinil online buy
walmart fungus clear herpes 2 cure coming soon different types of antihypertensive drugs
promethazine 25mg uk top ed pills stromectol xr
drugs used in peptic ulcer nocardia treatment guidelines uti treatment online free
buy prednisone 5mg online cheap buy accutane 20mg pill cheap amoxicillin
birth control that takes medicaid antibiotics for nonbacterial prostatitis medication to stimulate sperm production
azithromycin where to buy buy zithromax 500mg generic gabapentin 100mg without prescription
best ppi company over the counter vomiting medication best home remedy for flatulence
order urso 150mg generic buy cetirizine cheap cetirizine uk
strattera 25mg drug order zoloft 100mg pill zoloft 100mg us
where to buy furosemide without a prescription furosemide cost buy ventolin without prescription
buy lexapro 10mg online cheap buy generic prozac for sale naltrexone 50 mg sale
augmentin 375mg oral augmentin uk clomiphene 50mg cheap
ipratropium without prescription combivent 100 mcg over the counter buy generic linezolid 600 mg
order levitra 20mg sale buy levitra generic hydroxychloroquine 400mg us
order starlix 120mg order atacand 16mg for sale atacand 16mg for sale
order cenforce 100mg sale aralen pill metformin 1000mg us
brand tegretol 400mg cheap ciplox 500 mg lincomycin tablet
oral atorvastatin 40mg buy zestril no prescription prinivil online
order duricef online buy combivir paypal epivir price
how to buy omeprazole oral metoprolol 100mg order atenolol 50mg for sale
buy cabergoline medication buy claritin tablets buy priligy paypal
depo-medrol online buy triamcinolone 10mg canada desloratadine 5mg for sale
cytotec 200mcg pill orlistat 120mg cost diltiazem cost
oral nootropil 800 mg piracetam 800 mg ca clomipramine buy online
buy generic acyclovir 400mg buy rosuvastatin tablets crestor 10mg sale
buy sporanox 100 mg without prescription tindamax 300mg usa order tindamax 300mg generic
purchase ezetimibe online motilium online order order sumycin
buy zyprexa buy nebivolol 5mg buy valsartan 80mg online cheap
cyclobenzaprine sale buy generic cyclobenzaprine buy ketorolac paypal
strongest acne over the counter order cleocin 300mg generic best teen acne treatment products
best cold medicine without antihistamine buy azelastine nasal spray for sale names of prescription allergy pills
reduce acid in stomach medication order irbesartan pill
online doctor for insomnia care one nighttime sleep aid
buy deltasone 10mg without prescription order prednisone 20mg generic
best fast acting heartburn relief order coversyl 4mg for sale
antibiotics for pimple pills purchase eurax online permanent acne removal treatment
medicines for heartburn by doctor roxithromycin 150mg usa
buy isotretinoin 40mg generic buy accutane 40mg sale generic accutane 40mg
buy amoxil 500mg pills buy amoxil 250mg generic order amoxicillin 500mg sale
basic care sleep aid meloset 3 mg over the counter
order generic zithromax 500mg zithromax sale azithromycin online order
neurontin 800mg for sale buy gabapentin 800mg
azithromycin 500mg sale azipro 250mg without prescription azipro 500mg without prescription
cost furosemide 100mg generic furosemide 100mg
buy prednisolone paypal buy generic prednisolone buy omnacortil paypal
buy amoxicillin 1000mg online cheap amoxicillin generic buy amoxicillin medication
monodox online order buy doxycycline no prescription
buy generic amoxiclav where to buy clavulanate without a prescription
vardenafil ca levitra 10mg usa
order serophene online cheap clomiphene 100mg us clomiphene order online
tizanidine pill tizanidine order tizanidine pill
order prednisone 5mg sale buy deltasone online deltasone 20mg sale
purchase semaglutide pill order rybelsus generic order semaglutide 14mg for sale
isotretinoin usa isotretinoin 10mg oral buy accutane 40mg online cheap
order rybelsus 14mg online brand rybelsus 14mg buy semaglutide no prescription
buy ventolin 2mg inhaler albuterol 4mg us purchase ventolin generic
buy amoxil sale amoxicillin 1000mg price order amoxil pill
augmentin 625mg brand buy amoxiclav online buy clavulanate without a prescription
buy levothroid tablets buy synthroid 150mcg generic purchase synthroid without prescription
prednisolone 20mg us buy omnacortil 40mg for sale buy prednisolone cheap
clomid where to buy order clomiphene 50mg generic clomid oral
order gabapentin pills order neurontin generic gabapentin 800mg without prescription
buy furosemide pill buy lasix 40mg for sale buy furosemide without a prescription
free shipping viagra rx pharmacy online viagra sildenafil without prescription
order doxycycline 100mg for sale buy acticlate online doxycycline 200mg drug
slot games online slot games online blackjack gambling
buy levitra 10mg vardenafil 10mg oral buy levitra 10mg
purchase lyrica online purchase lyrica online oral pregabalin
generic hydroxychloroquine 400mg hydroxychloroquine pills buy hydroxychloroquine 400mg pill
zithromax z-pak dosing
cost triamcinolone 4mg buy generic triamcinolone 4mg triamcinolone without prescription
cheap cialis tablets order tadalafil 20mg pill usa pharmacy cialis
cheap clarinex order generic desloratadine 5mg buy desloratadine 5mg pill
buy loratadine 10mg pill claritin 10mg ca claritin over the counter
buy priligy 60mg generic buy cytotec paypal misoprostol cost
ozempic and metformin together
buy metformin 500mg for sale glycomet buy online glucophage brand
buy glucophage 1000mg generic buy cheap generic glycomet buy cheap generic glucophage
orlistat 120mg drug diltiazem 180mg pills how to buy diltiazem
does zoloft cause diarrhea
furosemide other names
lipitor 40mg usa buy lipitor 40mg pill brand atorvastatin 20mg
flagyl tablet uses
order zovirax 400mg for sale zovirax uk order zyloprim 100mg
lisinopril impotence
norvasc price amlodipine 10mg over the counter norvasc buy online
stopping glucophage
how long does lasix stay in your system
zithromax treat strep throat
cheap crestor crestor 20mg uk zetia 10mg tablet
gabapentin sleep
buy generic domperidone purchase tetracycline generic brand tetracycline 500mg
buy omeprazole 10mg without prescription omeprazole uk buy generic prilosec
does amoxicillin expire
gabapentin drug class
escitalopram shortage
cephalexin 500mg 4 times a day
order flexeril generic baclofen 25mg price order lioresal generic
buy metoprolol 50mg generic metoprolol 100mg us buy metoprolol pills for sale
can you take ibuprofen with ciprofloxacin
cheap ketorolac buy generic ketorolac for sale colchicine medication
generic for bactrim
atenolol 50mg oral purchase tenormin purchase atenolol pill
cephalexin reddit
buy medrol online buy methylprednisolone pills how to buy methylprednisolone
propranolol drug inderal ca plavix buy online
write essays for money pay for paper writing essay helper online
buy methotrexate 5mg online oral warfarin buy medex pill
bactrim for acne
how fast does amoxicillin work
meloxicam 7.5mg pill order celebrex 200mg generic celebrex 100mg us
esomeprazole tablet topamax 100mg brand order topamax 100mg online cheap
order tamsulosin buy celebrex cheap order celecoxib pills
side effects from gabapentin
side effects of escitalopram oxalate 20mg
ondansetron 4mg tablet buy zofran 8mg generic aldactone 25mg cost
sumatriptan online buy generic imitrex over the counter levofloxacin cheap
avodart 0.5mg for sale buy avodart 0.5mg online purchase zantac
highest dose of citalopram
ddavp and ms
buy ampicillin no prescription ampicillin medication amoxil cost
buy proscar 1mg generic proscar over the counter buy forcan without a prescription
baycip generic – order keflex 250mg online cheap augmentin order
order baycip generic – ethambutol 1000mg tablet order augmentin online
cozaar losartan potassium 50 mg
can i take benadryl with citalopram
ddavp urine osmolality
depakote dr
buy metronidazole 200mg generic – amoxil order buy cheap azithromycin
buy ciplox 500mg online cheap – ciprofloxacin 500 mg generic erythromycin cost
augmentin dose sinusitis
vasotenal ez simvastatin ezetimibe
diltiazem dosing
order valacyclovir generic – nemazole price acyclovir medication
diclofenac pain killer
ivermectin 12 mg tablets – where to buy sumycin without a prescription order tetracycline
is it safe for women to take flomax
how to stop effexor withdrawal symptoms
contrave before and after photos
buy flagyl medication – purchase amoxil online brand zithromax 500mg
can you get high on flexeril
buy generic ampicillin acillin canada cheap amoxicillin for sale
amitriptyline urine color
allopurinol and colchicine together
buy lasix 100mg – purchase furosemide pills capoten 120mg us
zithromax and aripiprazole
order glucophage 1000mg generic – bactrim 960mg generic order lincomycin 500 mg
bupropion naltrexone
long term effects of celebrex
zidovudine order – order allopurinol without prescription
augmentin 625mg dosage
can i take ibuprofen with baclofen
clozapine uk – order frumil 5mg for sale buy pepcid paypal
how long to take buspirone
lowest price celecoxib
what is the generic name for celexa
buy quetiapine 50mg online cheap – order geodon 40mg for sale eskalith ca
sun potion ashwagandha
cheap hydroxyzine 25mg – order prozac generic purchase endep pill
amoxicillin for sale online – duricef order online order cipro for sale
order amoxiclav – order zyvox 600mg online purchase baycip sale
alesse lactose
acarbose ratiopharm
abilify sexual side effects
semaglutide 14 mg tablet cost
repaglinide patent expiry
remeron restless leg
protonix indications
where can i buy cleocin – purchase suprax generic chloromycetin brand
robaxin shelf life
zithromax 250mg drug – buy generic tinidazole 300mg purchase ciplox without prescription
buy ivermectin usa – order eryc for sale cefaclor over the counter
purchase albuterol without prescription – order theophylline 400 mg pills buy theo-24 Cr for sale
excessive synthroid
sitagliptin indications
methylprednisolone 4 mg otc – order montelukast 10mg generic azelastine 10ml us
glyburide 2.5mg canada – order generic glucotrol order dapagliflozin 10 mg sale
synthroid hoarseness
stromectol cost
voltaren and afib
tamsulosin patient teaching
tizanidine 4 mg tablet
venlafaxine lowest dose
prandin cost – buy prandin 1mg pills jardiance 10mg pills
cheap glycomet 500mg – glycomet 500mg drug cost acarbose
can you crush zyprexa
zofran odt contraindications
wellbutrin low progesterone
order generic terbinafine – purchase grifulvin v online cheap buy generic griseofulvin
zyprexa pill
zofran percocet
rybelsus cost – buy rybelsus 14mg online buy desmopressin paypal
purchase nizoral pills – buy nizoral 200 mg generic generic sporanox
buy lanoxin 250mg sale – order avapro 150mg sale lasix 100mg canada
microzide order – amlodipine 5mg sale buy bisoprolol 10mg pills
lopressor 50mg tablet – cheap benicar 10mg order nifedipine 30mg generic
where to buy levitra cheap
cialis used for
purchase nitroglycerin online – order valsartan 80mg pill brand valsartan 160mg
cheapest levitra
rosuvastatin online absurd – ezetimibe online objection caduet buy hole
zocor breeze – tricor thousand lipitor group
buy levitra dapoxetine
cialis free trial coupon
cialis for women
viagra professional team – avana march levitra oral jelly claw
order levitra usa