{"id":262,"date":"2021-03-02T17:57:09","date_gmt":"2021-03-02T16:57:09","guid":{"rendered":"http:\/\/tdi_366_6cc"},"modified":"2021-04-27T22:49:20","modified_gmt":"2021-04-27T21:49:20","slug":"modern-language-wars-php-vs-python-vs-ruby","status":"publish","type":"post","link":"https:\/\/kalarahebdo.net\/modern-language-wars-php-vs-python-vs-ruby\/","title":{"rendered":"Confex Oil an\u00e9anti une dette fiscale de 1,6 milliard F."},"content":{"rendered":"
\n

L\u2019entreprise Confex Oil Sarl, sp\u00e9cialis\u00e9e dans la vente des produits p\u00e9troliers, ne doit aucun radis au Tr\u00e9sor public. Le Tribunal administratif de Yaound\u00e9 l\u2019a d\u00e9gag\u00e9e d\u2019une pr\u00e9tendue dette fiscale qui pesait sur ses finances le 15 f\u00e9vrier dernier. Les juges ont annul\u00e9 la d\u00e9cision autorisant le recouvrement forc\u00e9 du montant \u00e0 cause d\u2019un vice de forme relev\u00e9 dans la proc\u00e9dure ayant abouti \u00e0 cette imposition.<\/p>\n

Dans cette affaire, le dirigeant de Confex Oil raconte que le 15 octobre 2019, il a re\u00e7u dans ses locaux une mission mixte constitu\u00e9e des fonctionnaires du Contr\u00f4le sup\u00e9rieur de l\u2019Etat (Consupe) et du minist\u00e8re des Finances (Minfi) pour \u00abune banale s\u00e9ance de travail\u00bb. En fait, cette mission mixte auditait en ce moment-l\u00e0 la gestion de la Soci\u00e9t\u00e9 nationale de Raffinage (Sonara) suite \u00e0 de pr\u00e9tendues irr\u00e9gularit\u00e9s constat\u00e9es dans la gestion des stocks de carburant constat\u00e9es dans cette entreprise publique en 2015. Elle cherchait donc des informations compl\u00e9mentaires aupr\u00e8s de ses clients \u00abpour reconstituer les produits sortis \u00e0 la Sonara\u00bb.<\/p>\n

Apr\u00e8s avoir consult\u00e9 la comptabilit\u00e9 de Confex Oil, la mission mixte pr\u00e9tendra avoir d\u00e9cel\u00e9 une grosse fraude fiscale en rapport avec la taxe sp\u00e9ciale sur les produits p\u00e9troliers. Selon la mission, la somme querell\u00e9e porte sur 900 millions de francs d\u2019impay\u00e9s de la taxe sp\u00e9ciale sur les produits p\u00e9troliers pour l\u2019exercice 2019, le reste \u00e9tant les p\u00e9nalit\u00e9s du retard de paiement de ladite somme. Le plaignant avoue avoir sign\u00e9 l\u2019avis de mise en recouvrement (AMR) sans r\u00e9serve. Chose curieuse, ce document porte la date du 7 octobre 2019, c\u2019est-\u00e0-dire qu\u2019il a \u00e9t\u00e9 \u00e9tabli huit jours avant que les missionnaires de l\u2019Etat n\u2019atterrissent dans les locaux de Confex Oil. Alors que l’AMR est en fait un document dress\u00e9 par le fisc \u00e0 la suite d\u2019un contr\u00f4le fiscal autorisant le \u00abrecouvrement forc\u00e9 des imp\u00f4ts, droits et taxes\u00bb dus \u00e0 l\u2019Etat.<\/p>\n

Devant la barre, le dirigeant de Confex Oil a rejet\u00e9 la dette fiscale qu\u2019on lui impute. Pour lui, \u00abil n\u2019y a jamais eu de contr\u00f4le\u00bb, car \u00abs\u2019il y avait des incoh\u00e9rences ils transmettaient le dossier au fisc pour un redressement ou v\u00e9rification g\u00e9n\u00e9rale\u00bb de sa comptabilit\u00e9. Il indique que \u00abla somme de 900 millions de francs est li\u00e9e \u00e0 la valeur du carburant\u00bb. Selon lui, les documents comptables \u00e0 base desquels l\u2019imposition critiqu\u00e9e avait \u00e9t\u00e9 retenue portent plut\u00f4t sur les exercices budg\u00e9taires de 2012 \u00e0 2014. A cette p\u00e9riode, une \u00e9quipe de la Direction g\u00e9n\u00e9rale des Imp\u00f4ts avait v\u00e9rifi\u00e9 sa comptabilit\u00e9 sans trouver \u00e0 redire. Il a \u00e9voqu\u00e9 les dispositions de l\u2019article L36 du Livre de proc\u00e9dure fiscale pour asseoir son argumentaire.<\/p>\n

AMR antidat\u00e9<\/strong><\/span><\/h4>\n

En effet, selon ce texte, \u00abLorsque la v\u00e9rification au titre d’un exercice fiscal donn\u00e9, au regard d’un imp\u00f4t ou taxe ou d’un groupe d’imp\u00f4ts ou taxes est achev\u00e9e, l’administration ne peut proc\u00e9der \u00e0 une nouvelle v\u00e9rification pour ces m\u00eames imp\u00f4ts ou taxes sur le m\u00eame exercice fiscal\u00bb. Il est pr\u00e9cis\u00e9 toutefois, que \u00abl’administration conserve son droit de reprise au regard de ces imp\u00f4ts et taxes. Elle est en droit de rectifier, dans le d\u00e9lai de reprise, les bases pr\u00e9c\u00e9demment notifi\u00e9es sous la seule r\u00e9serve que les modifications propos\u00e9es ne r\u00e9sultent pas de constatations faites \u00e0 l’occasion d’investigations suppl\u00e9mentaires dans la comptabilit\u00e9 de l’entreprise\u00bb.<\/p>\n

De leur c\u00f4t\u00e9, le parquet comme le minist\u00e8re des Finances ont exprim\u00e9 une position identique. Pour eux, le revirement du plaignant est inutile du moment o\u00f9 il a sign\u00e9 l\u2019AMR et \u00aba accept\u00e9 de payer le montant sans r\u00e9serve\u00bb. Par cons\u00e9quent, \u00able principe du contradictoire a \u00e9t\u00e9 respect\u00e9\u00bb. Pour l\u2019AMR \u00abantidat\u00e9\u00bb, le parquet a trouv\u00e9 que \u00ab\u00e7a pourrait \u00eatre une simple erreur mat\u00e9rielle\u00bb.<\/p>\n

Le tribunal a voulu savoir si, \u00ab\u00e0 la fin d\u2019une s\u00e9ance de travail, on peut sortir un AMR\u00bb, n\u2019h\u00e9sitant pas de rappeler les diff\u00e9rentes phases d\u2019un contr\u00f4le fiscal. De fait, lorsque le fisc constate une insuffisance, une inexactitude, ou une omission dans les \u00e9l\u00e9ments servant de base au calcul des imp\u00f4ts, droits et taxes, il \u00abadresse au contribuable, une notification de redressement motiv\u00e9e et chiffr\u00e9e, ou un avis d\u2019absence de redressement\u00bb dans un d\u00e9lai de 60 jours \u00e0 compter de la fin des op\u00e9rations de contr\u00f4le, sous peine de nullit\u00e9 de la proc\u00e9dure. Le contribuable dispose d\u2019un d\u00e9lai de 30 jours pour faire parvenir ses observations, notification de l\u2019AMR etc.<\/p>\n

R\u00e9agissant \u00e0 l\u2019\u00e9clairage du tribunal, le parquet a estim\u00e9 que \u00abla r\u00e9union \u00e9tait peut-\u00eatre pour clarifier les choses\u00bb. Cet autre argument du parquet n\u2019a pas permis de maintenir l\u2019imposition qui donnait de grosses sueurs froides aux dirigeants de Confex Oil.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

L\u2019entreprise Confex Oil Sarl, sp\u00e9cialis\u00e9e dans la vente des produits p\u00e9troliers, ne doit aucun radis au Tr\u00e9sor public. Le Tribunal administratif de Yaound\u00e9 l\u2019a d\u00e9gag\u00e9e d\u2019une pr\u00e9tendue dette fiscale qui pesait sur ses finances le 15 f\u00e9vrier dernier. Les juges ont annul\u00e9 la d\u00e9cision autorisant le recouvrement forc\u00e9 du montant \u00e0 cause d\u2019un vice de […]<\/p>\n","protected":false},"author":1,"featured_media":415,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"jnews-multi-image_gallery":[],"jnews_single_post":[],"jnews_primary_category":[],"jnews_override_bookmark_settings":[],"jnews_social_meta":[],"jnews_paywall_metabox":[],"jnews_review":[],"enable_review":"","type":"","name":"","summary":"","brand":"","sku":"","good":[],"bad":[],"score_override":"","override_value":"","rating":[],"price":[],"jnews_override_counter":[],"footnotes":""},"categories":[33,352],"tags":[],"class_list":["post-262","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-administration","category-entreprise"],"yoast_head":"\nConfex Oil an\u00e9anti une dette fiscale de 1,6 milliard F. - Kalara Hebdo<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kalarahebdo.net\/modern-language-wars-php-vs-python-vs-ruby\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Confex Oil an\u00e9anti une dette fiscale de 1,6 milliard F. - Kalara Hebdo\" \/>\n<meta property=\"og:description\" content=\"L\u2019entreprise Confex Oil Sarl, sp\u00e9cialis\u00e9e dans la vente des produits p\u00e9troliers, ne doit aucun radis au Tr\u00e9sor public. 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