{"id":895,"date":"2023-01-11T11:17:09","date_gmt":"2023-01-11T10:17:09","guid":{"rendered":"https:\/\/frenkel-associes.fr\/?p=895"},"modified":"2024-03-21T14:29:52","modified_gmt":"2024-03-21T13:29:52","slug":"un-moyen-dincompetence-territoriale-des-verificateurs-inedit","status":"publish","type":"post","link":"https:\/\/frenkel-associes.fr\/en\/actualites\/un-moyen-dincompetence-territoriale-des-verificateurs-inedit\/","title":{"rendered":"A novel plea concerning the territorial incompetence of tax auditors"},"content":{"rendered":"<p>Frenkel &#038; Associ\u00e9s has raised an unprecedented issue concerning the territorial jurisdiction of the tax auditors of the departmental public finance services as defined in article 4 of the amended decree of 16 June 2009. These provisions allow for territorial jurisdiction to be extended in certain situations &#8220;<em>when justified by the needs of users or by financial or functional issues<\/em>&#8220;. In particular, the Firm maintains that the linkage of these more recent provisions with those of general application codified in II of Article 350 terdecies of Annex III to the General Tax Code limits the scope of what is commonly referred to as the tax administration&#8217;s &#8220;droit de suite&#8221;. The provisions of the 2009 decree must be seen as derogations from the principles previously laid down by the provisions of the aforementioned Article 350 terdecies and not as autonomous provisions that coexist without any link whatsoever with the general rules of the latter article. It cannot be accepted that there are two &#8220;general jurisdiction clauses&#8221; for agents of the departmental directorates operating in parallel.<br \/>\nIn the light of these new provisions of 1\u00b0 of Article 4 of the 2009 decree, which necessarily derogate from those codified in Article 350 terdecies of Schedule III to the CGI, Frenkel &#038; Associ\u00e9s maintains that the extension of a departmental office&#8217;s territorial jurisdiction to audit a partnership established in another department can only concern documentary audits and not on-site audits.<\/p>","protected":false},"excerpt":{"rendered":"<p>Frenkel &#038; Associ\u00e9s has raised an unprecedented issue concerning the territorial jurisdiction of the tax auditors of the departmental public finance services as defined in article 4 of the amended decree of 16 June 2009. These provisions allow for territorial jurisdiction to be extended in certain situations &#8220;when justified by the needs of users or [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v20.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>A novel plea concerning the territorial incompetence of tax auditors - Frenkel et Associ\u00e9s<\/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:\/\/frenkel-associes.fr\/en\/actualites\/un-moyen-dincompetence-territoriale-des-verificateurs-inedit\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A novel plea concerning the territorial incompetence of tax auditors - Frenkel et Associ\u00e9s\" \/>\n<meta property=\"og:description\" content=\"Frenkel &#038; Associ\u00e9s has raised an unprecedented issue concerning the territorial jurisdiction of the tax auditors of the departmental public finance services as defined in article 4 of the amended decree of 16 June 2009. These provisions allow for territorial jurisdiction to be extended in certain situations &#8220;when justified by the needs of users or [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/frenkel-associes.fr\/en\/actualites\/un-moyen-dincompetence-territoriale-des-verificateurs-inedit\/\" \/>\n<meta property=\"og:site_name\" content=\"Frenkel et Associ\u00e9s\" \/>\n<meta property=\"article:published_time\" content=\"2023-01-11T10:17:09+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-03-21T13:29:52+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/frenkel-associes.fr\/wp-content\/uploads\/2018\/05\/visuel-associe-full-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1478\" \/>\n\t<meta property=\"og:image:height\" content=\"1000\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Alain Frenkel\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Alain Frenkel\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/frenkel-associes.fr\/actualites\/un-moyen-dincompetence-territoriale-des-verificateurs-inedit\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/frenkel-associes.fr\/actualites\/un-moyen-dincompetence-territoriale-des-verificateurs-inedit\/\"},\"author\":{\"name\":\"Alain Frenkel\",\"@id\":\"https:\/\/frenkel-associes.fr\/fr\/#\/schema\/person\/7c61f9d7f8f9c5653a2e15252f7414e7\"},\"headline\":\"A novel plea concerning the territorial incompetence of tax auditors\",\"datePublished\":\"2023-01-11T10:17:09+00:00\",\"dateModified\":\"2024-03-21T13:29:52+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/frenkel-associes.fr\/actualites\/un-moyen-dincompetence-territoriale-des-verificateurs-inedit\/\"},\"wordCount\":524,\"publisher\":{\"@id\":\"https:\/\/frenkel-associes.fr\/fr\/#organization\"},\"articleSection\":[\"Non class\u00e9\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/frenkel-associes.fr\/en\/actualites\/un-moyen-dincompetence-territoriale-des-verificateurs-inedit\/\",\"url\":\"https:\/\/frenkel-associes.fr\/en\/actualites\/un-moyen-dincompetence-territoriale-des-verificateurs-inedit\/\",\"name\":\"A novel plea concerning the territorial incompetence of tax auditors - 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