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Tribune de D’Alverny Avocats dans Option Finance sur les perquisitions fiscales : un jeu déloyal de l’administration fiscale ?

Par Guillaume Massé

Par Vincent Pantaloni

Publié le 18/06/2025

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visite domiciliairevisite domiciliaire

La cour d’appel de Paris a prononcé, en mars 2025, l’annulation d’une ordonnance du JLD autorisant, à la demande de l’administration fiscale, la visite domiciliaire de locaux occupés en France par une société de droit britannique. La société appelante et l’administration fiscale elle-même convenaient à l’absence de présomptions d’agissements frauduleux au vu des éléments produits à l’instance et soumis à la contradiction.

Rare en la matière, cette décision questionne sur la dialectique de la preuve et les conditions d’exercice du droit de visite et de saisie par l’administration fiscale.

📝 Retrouvez la tribune de Guillaume Massé, avocat associé, et Vincent Pantaloni, avocat D’Alverny Avocats, publiée sur Option Finance

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Juris' Run 2025 : D'Alverny Avocats en course ! 
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Levée de fonds

Levée Seed de Orasio de 16M€: D’Alverny Avocats accompagne le fonds d’Oliver Samwer.

Publié le 19/05/2025

Lire la suite
modulation de la pénalité fiscale 
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Communiqué de presse

Tribune de D’Alverny Avocats dans DAFmag.fr sur le pouvoir de modulation de la pénalité par le juge de l’impôt.

Publié le 14/05/2025

Lire la suite