Les remises gracieuses | par Me Arnaud SOTON - Avocat.fr
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Cette disposition prévoit ainsi la remise totale ou partielle des pénalités. Les demandes de remises de pénalités interviennent lorsque les impositions auxquelles elles s'ajoutent sont définitives, c’est-à-dire en pratique, lorsque les voies de recours sont épuisées.
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