{"id":16494,"date":"2021-03-25T09:13:32","date_gmt":"2021-03-25T08:13:32","guid":{"rendered":"https:\/\/www.awkis.fr\/?p=16494"},"modified":"2021-03-25T09:13:32","modified_gmt":"2021-03-25T08:13:32","slug":"absence-de-responsabilite-dun-expert-comptable-faute-detablir-les-contours-de-la-mission-confiee","status":"publish","type":"post","link":"https:\/\/preprod.awkis.fr\/?p=16494","title":{"rendered":"Absence de responsabilit\u00e9 d\u2019un expert-comptable faute d\u2019\u00e9tablir les contours de la mission confi\u00e9e"},"content":{"rendered":"\n<p>Le tribunal judiciaire d\u2019Angers a suivi l\u2019argumentaire d\u2019Awkis en estimant qu\u2019un expert-comptable ne peut \u00eatre tenu responsable des cons\u00e9quences du redressement fiscal subi par son client en raison d\u2019une d\u00e9claration tardive de TVA d\u00e8s lors qu\u2019il n\u2019est pas d\u00e9montr\u00e9 qu\u2019une mission de d\u00e9claration de TVA lui avait \u00e9t\u00e9 confi\u00e9e. Ainsi, aucun manquement \u00e0 son obligation de conseil de l\u2019expert-comptable ne peut \u00eatre caract\u00e9ris\u00e9 dans la mesure o\u00f9 le client proc\u00e9dait lui-m\u00eame \u00e0 ses d\u00e9clarations de TVA.<\/p>\n\n\n\n<p>TJ Angers, 16 mars 2021 <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le tribunal judiciaire d\u2019Angers a suivi l\u2019argumentaire d\u2019Awkis en estimant qu\u2019un expert-comptable ne peut \u00eatre tenu responsable des cons\u00e9quences du redressement fiscal subi par son client en raison d\u2019une d\u00e9claration tardive de TVA d\u00e8s lors qu\u2019il n\u2019est pas d\u00e9montr\u00e9 qu\u2019une mission de d\u00e9claration de TVA lui avait \u00e9t\u00e9 confi\u00e9e. Ainsi, aucun manquement \u00e0 son obligation [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":15164,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-16494","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classe"],"_links":{"self":[{"href":"https:\/\/preprod.awkis.fr\/index.php?rest_route=\/wp\/v2\/posts\/16494","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/preprod.awkis.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/preprod.awkis.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/preprod.awkis.fr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/preprod.awkis.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16494"}],"version-history":[{"count":0,"href":"https:\/\/preprod.awkis.fr\/index.php?rest_route=\/wp\/v2\/posts\/16494\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/preprod.awkis.fr\/index.php?rest_route=\/wp\/v2\/media\/15164"}],"wp:attachment":[{"href":"https:\/\/preprod.awkis.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16494"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/preprod.awkis.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=16494"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/preprod.awkis.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16494"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}