{"id":886,"date":"2023-07-27T19:42:16","date_gmt":"2023-07-27T17:42:16","guid":{"rendered":"https:\/\/frenkel-associes.fr\/?p=886"},"modified":"2024-03-21T14:13:56","modified_gmt":"2024-03-21T13:13:56","slug":"le-cabinet-frenkel-associes-obtient-le-desistement-en-cours-dinstance-de-ladministration-fiscale-sur-la-question-rarement-jugee-de-la-notification-des-actes-de-procedure-aux-codebi","status":"publish","type":"post","link":"https:\/\/frenkel-associes.fr\/fr\/actualites\/le-cabinet-frenkel-associes-obtient-le-desistement-en-cours-dinstance-de-ladministration-fiscale-sur-la-question-rarement-jugee-de-la-notification-des-actes-de-procedure-aux-codebi\/","title":{"rendered":"Le Cabinet Frenkel &#038; Associ\u00e9s obtient le d\u00e9sistement en cours d\u2019instance de l\u2019Administration fiscale sur la question rarement jug\u00e9e de la notification des actes de proc\u00e9dure aux cod\u00e9biteurs solidaires"},"content":{"rendered":"<p><br \/>\nDans le cadre d\u2019une proc\u00e9dure de rectification en mati\u00e8re de droits d\u2019enregistrement sur cession de parts sociales, l\u2019Administration fiscale avait notifi\u00e9 les actes de la proc\u00e9dure \u00e0 la soci\u00e9t\u00e9 cessionnaire mais pas \u00e0 la c\u00e9dante (dont le si\u00e8ge \u00e9tait \u00e0 Hong-Kong). Le Cabinet, se fondant sur la jurisprudence de la Cour de cassation, a assign\u00e9 l\u2019Administration en lui reprochant d\u2019avoir m\u00e9connu la loyaut\u00e9 des d\u00e9bats qui l\u2019oblige \u00e0 notifier, en cours de proc\u00e9dure, \u00e0 l&rsquo;ensemble des personnes qui peuvent \u00eatre poursuivies, les actes de proc\u00e9dure les concernant. L\u2019Administration, qui jusqu\u2019au rejet de la r\u00e9clamation n\u2019avait eu de cesse de r\u00e9futer cet argument en invoquant notamment l\u2019appartenance des deux soci\u00e9t\u00e9s au m\u00eame groupe, a en d\u00e9finitive prononc\u00e9 le d\u00e9gr\u00e8vement des droits litigieux en premi\u00e8re instance.<\/p>","protected":false},"excerpt":{"rendered":"<p>Dans le cadre d\u2019une proc\u00e9dure de rectification en mati\u00e8re de droits d\u2019enregistrement sur cession de parts sociales, l\u2019Administration fiscale avait notifi\u00e9 les actes de la proc\u00e9dure \u00e0 la soci\u00e9t\u00e9 cessionnaire mais pas \u00e0 la c\u00e9dante (dont le si\u00e8ge \u00e9tait \u00e0 Hong-Kong). Le Cabinet, se fondant sur la jurisprudence de la Cour de cassation, a assign\u00e9 [&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>Le Cabinet Frenkel &amp; Associ\u00e9s obtient le d\u00e9sistement en cours d\u2019instance de l\u2019Administration fiscale sur la question rarement jug\u00e9e de la notification des actes de proc\u00e9dure aux cod\u00e9biteurs solidaires - 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\/fr\/actualites\/le-cabinet-frenkel-associes-obtient-le-desistement-en-cours-dinstance-de-ladministration-fiscale-sur-la-question-rarement-jugee-de-la-notification-des-actes-de-procedure-aux-codebi\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le Cabinet Frenkel &amp; Associ\u00e9s obtient le d\u00e9sistement en cours d\u2019instance de l\u2019Administration fiscale sur la question rarement jug\u00e9e de la notification des actes de proc\u00e9dure aux cod\u00e9biteurs solidaires - Frenkel et Associ\u00e9s\" \/>\n<meta property=\"og:description\" content=\"Dans le cadre d\u2019une proc\u00e9dure de rectification en mati\u00e8re de droits d\u2019enregistrement sur cession de parts sociales, l\u2019Administration fiscale avait notifi\u00e9 les actes de la proc\u00e9dure \u00e0 la soci\u00e9t\u00e9 cessionnaire mais pas \u00e0 la c\u00e9dante (dont le si\u00e8ge \u00e9tait \u00e0 Hong-Kong). 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