{"id":13753,"date":"2021-04-02T13:35:27","date_gmt":"2021-04-02T11:35:27","guid":{"rendered":"https:\/\/ftpa-new.eliott-markus.digital\/article-de-boriana-guimberteau-et-sophie-jouniaux-associees-a-propos-de-la-surveillance-fiscale-en-ligne-dans-lagefi-actifs\/"},"modified":"2021-06-11T12:42:07","modified_gmt":"2021-06-11T10:42:07","slug":"article-de-boriana-guimberteau-et-sophie-jouniaux-associees-a-propos-de-la-surveillance-fiscale-en-ligne-dans-lagefi-actifs","status":"publish","type":"post","link":"https:\/\/ftpa.com\/en\/article-de-boriana-guimberteau-et-sophie-jouniaux-associees-a-propos-de-la-surveillance-fiscale-en-ligne-dans-lagefi-actifs\/","title":{"rendered":"L\u2019AGEFI ACTIFS : LA SURVEILLANCE FISCALE EN LIGNE SE CONCR\u00c9TISE ?"},"content":{"rendered":"<p>Article de <a href=\"https:\/\/ftpa.com\/en\/lequipe\/sophie-jouniaux\/\"><strong>Sophie Jouniaux<\/strong><\/a> et <a href=\"https:\/\/ftpa.com\/en\/lequipe\/boriana-guimberteau\/\"><strong>Boriana Guimberteau<\/strong><\/a>, associ\u00e9es, \u00e0 propos de la surveillance fiscale en ligne, dans L&#8217;Agefi Actifs.<br \/>\n<br \/>\n<strong>Le d\u00e9cret d\u2019application d\u00e9finissant les conditions de la surveillance des plateformes en ligne par Bercy est paru.<\/strong><\/p>\n<p>Il y a plus d\u2019un an, l\u2019article 154 de la loi de finances pour 2020 a donn\u00e9 \u00e0 l\u2019administration fiscale et douani\u00e8re, \u00e0 titre exp\u00e9rimental et ce pour une dur\u00e9e de trois ans, le droit d\u2019utiliser les donn\u00e9es rendues publiques par les contribuables sur les sites internet. Le d\u00e9cret 2021-148 paru le 13 f\u00e9vrier dernier est enfin venu pr\u00e9ciser les conditions d\u2019application de ce nouveau dispositif. L\u2019objectif de cette exp\u00e9rimentation ? La d\u00e9tection d\u2019une s\u00e9rie de comportements frauduleux.<\/p>\n<p>Par comportement frauduleux, on entend en mati\u00e8re fiscale les omissions ou manquements aux r\u00e8gles de domiciliation fiscale ou encore les activit\u00e9s occultes. En mati\u00e8re douani\u00e8re, il s\u2019agit d\u2019actes de contrebande ou de produits contrefaits.<\/p>\n<p>L&#8217;int\u00e9gralit\u00e9 de l&#8217;article est disponible dans <a href=\"https:\/\/www.agefiactifs.com\/la-surveillance-fiscale-en-ligne-se-concretise-89071\"><strong>L&#8217;Agefi Actifs<\/strong><\/a> (L\u2019article est r\u00e9serv\u00e9 aux abonn\u00e9s).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Article de Sophie Jouniaux et Boriana Guimberteau, associ\u00e9es, \u00e0 propos de la surveillance fiscale en ligne, dans L&#8217;Agefi Actifs. Le d\u00e9cret d\u2019application d\u00e9finissant les conditions de la surveillance des plateformes en ligne par Bercy est paru. Il y a plus d\u2019un an, l\u2019article 154 de la loi de finances pour 2020 a donn\u00e9 \u00e0 l\u2019administration [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[28],"tags":[],"class_list":["post-13753","post","type-post","status-publish","format-standard","hentry","category-publications-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>L\u2019AGEFI ACTIFS : LA SURVEILLANCE FISCALE EN LIGNE SE CONCR\u00c9TISE ?<\/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:\/\/ftpa.com\/en\/article-de-boriana-guimberteau-et-sophie-jouniaux-associees-a-propos-de-la-surveillance-fiscale-en-ligne-dans-lagefi-actifs\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L\u2019AGEFI ACTIFS : LA SURVEILLANCE FISCALE EN LIGNE SE CONCR\u00c9TISE ?\" \/>\n<meta property=\"og:description\" content=\"Article de Sophie Jouniaux et Boriana Guimberteau, associ\u00e9es, \u00e0 propos de la surveillance fiscale en ligne, dans L&#8217;Agefi Actifs. Le d\u00e9cret d\u2019application d\u00e9finissant les conditions de la surveillance des plateformes en ligne par Bercy est paru. Il y a plus d\u2019un an, l\u2019article 154 de la loi de finances pour 2020 a donn\u00e9 \u00e0 l\u2019administration [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ftpa.com\/en\/article-de-boriana-guimberteau-et-sophie-jouniaux-associees-a-propos-de-la-surveillance-fiscale-en-ligne-dans-lagefi-actifs\/\" \/>\n<meta property=\"og:site_name\" content=\"FTPA\" \/>\n<meta property=\"article:published_time\" content=\"2021-04-02T11:35:27+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-06-11T10:42:07+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ftpa.com\/wp-content\/uploads\/2021\/06\/cropped-1519913117077.png\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Eliott_Markus_Dev\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta 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