{"id":508,"date":"2024-10-04T00:00:00","date_gmt":"2024-10-03T22:00:00","guid":{"rendered":"https:\/\/www.smvconseil.fr\/index.php\/2024\/10\/04\/cest-lhistoire-dune-infirmiere-qui-fait-lobjet-dune-petite-piqure-de-rappel-fiscal\/"},"modified":"2024-10-04T00:00:00","modified_gmt":"2024-10-03T22:00:00","slug":"cest-lhistoire-dune-infirmiere-qui-fait-lobjet-dune-petite-piqure-de-rappel-fiscal","status":"publish","type":"post","link":"https:\/\/www.smvconseil.fr\/index.php\/2024\/10\/04\/cest-lhistoire-dune-infirmiere-qui-fait-lobjet-dune-petite-piqure-de-rappel-fiscal\/","title":{"rendered":"C\u2019est l\u2019histoire d\u2019une infirmi\u00e8re qui fait l\u2019objet d\u2019une petite piqure de rappel fiscal\u2026"},"content":{"rendered":"<p class=\"title\">C\u2019est l\u2019histoire d\u2019une infirmi\u00e8re qui fait l\u2019objet d\u2019une petite piqure de rappel fiscal\u2026   <\/p>\n<div>\n<p>Une infirmi\u00e8re lib\u00e9rale exerce son activit\u00e9 dans une zone g\u00e9ographique sensible et entend b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices applicable dans une telle situation. Une exon\u00e9ration que lui refuse l\u2019administration fiscale\u2026<\/p>\n<p>Pour b\u00e9n\u00e9ficier de cet avantage fiscal, encore aurait-il fallu \u00eatre \u00e0 jour dans ses obligations d\u00e9claratives, rappelle l\u2019administration. Or ici, aucune d\u00e9claration de r\u00e9sultat pour son activit\u00e9 d\u2019infirmi\u00e8re lib\u00e9rale n\u2019a \u00e9t\u00e9 d\u00e9pos\u00e9e dans les d\u00e9lais, comme l\u2019atteste la date port\u00e9e par l\u2019infirmi\u00e8re elle-m\u00eame sur les d\u00e9clarations. \u00ab\u202fCertes\u202f!\u202f\u00bb, confirme l\u2019infirmi\u00e8re, mais elle a bien d\u00e9pos\u00e9, dans les d\u00e9lais, ses d\u00e9clarations relatives \u00e0 son revenu global mentionnant clairement ses revenus d\u2019infirmi\u00e8re\u2026<\/p>\n<p>\u00ab\u202fSans incidence\u202f!\u202f\u00bb, tranche le juge\u202f: si l\u2019infirmi\u00e8re a rempli ses obligations d\u00e9claratives li\u00e9es \u00e0 ses revenus globaux, \u00e0 l\u2019inverse, elle a manqu\u00e9 \u00e0 ses obligations d\u00e9claratives pour son activit\u00e9 d\u2019infirmi\u00e8re. L\u2019exon\u00e9ration doit donc lui \u00eatre refus\u00e9e\u202f!<\/p>\n<\/p><\/div>\n<div>Source : <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/ceta\/id\/CETATEXT000049330219?init=true&amp;page=1&amp;query=22VE00208&amp;searchField=ALL&amp;tab_selection=all\" rel=\"noopener\" target=\"_blank\">Arr\u00eat de la Cour administrative d\u2019appel de Versailles du 26 mars 2024, no 22VE00208<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/la-petite-histoire-du-jour\/c-est-l-histoire-d-une-infirmiere-qui-fait-l-objet-d-une-petite-piqure-de-rappel-fiscal\" target=\"_blank\" rel=\"noopener\">La petite histoire du jour<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img  title=\"\"  alt=\"Shutterstock_infirmiereobligationsdeclaratives C\u2019est l\u2019histoire d\u2019une infirmi\u00e8re qui fait l\u2019objet d\u2019une petite piqure de rappel fiscal\u2026\" decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/petites_histoires\/images\/Shutterstock_infirmiereobligationsdeclaratives.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u2019est l\u2019histoire d\u2019une infirmi\u00e8re qui fait l\u2019objet d\u2019une petite piqure de rappel fiscal\u2026 Une infirmi\u00e8re lib\u00e9rale exerce son activit\u00e9 dans une zone g\u00e9ographique sensible et entend b\u00e9n\u00e9ficier de l\u2019exon\u00e9ration d\u2019imp\u00f4t sur les b\u00e9n\u00e9fices applicable dans une telle situation. Une exon\u00e9ration<\/p>\n","protected":false},"author":0,"featured_media":509,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[25],"tags":[24],"class_list":["post-508","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-la-petite-histoire-du-jour","tag-la-petite-histoire-du-jour"],"_links":{"self":[{"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/posts\/508"}],"collection":[{"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/comments?post=508"}],"version-history":[{"count":0,"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/posts\/508\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/media\/509"}],"wp:attachment":[{"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/media?parent=508"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/categories?post=508"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.smvconseil.fr\/index.php\/wp-json\/wp\/v2\/tags?post=508"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}