Les accroissements d’impôts ne sont pas dus par les héritiers
| Auteur | Séverine Segier |
Dans les dossiers où l’administration fiscale estime que le contribuable s’est rendu coupable de fraude fiscale, par exemple par une absence volontaire de déclaration dans le but d’éluder l’impôt, elle applique des accroissements d’impôts qui peuvent représenter un montant considérable, selon les matières concernées : de 50% à 200% de l’impôt dû en matière d’impôts directs, ou de 100% à 200% en matière de TVA, de droits de succession ou d’enregistrement.
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