{"id":6817,"date":"2019-03-19T16:44:24","date_gmt":"2019-03-19T15:44:24","guid":{"rendered":"https:\/\/backup.altanalaw.com\/?p=6817"},"modified":"2019-03-19T18:17:43","modified_gmt":"2019-03-19T17:17:43","slug":"alerte-publication-dune-circulaire-relative-a-la-loi-sur-la-fraude-fiscale","status":"publish","type":"post","link":"https:\/\/backup.altanalaw.com\/en\/medias\/alerte-publication-dune-circulaire-relative-a-la-loi-sur-la-fraude-fiscale","title":{"rendered":"ALERTE : Publication d\u2019une circulaire relative \u00e0 la loi sur la fraude fiscale"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignleft wp-image-6820 size-medium\" src=\"https:\/\/backup.altanalaw.com\/wp-content\/uploads\/2019\/03\/GOO-J-300x148.jpg\" alt=\"\" width=\"300\" height=\"148\" srcset=\"https:\/\/backup.altanalaw.com\/wp-content\/uploads\/2019\/03\/GOO-J-300x148.jpg 300w, https:\/\/backup.altanalaw.com\/wp-content\/uploads\/2019\/03\/GOO-J.jpg 522w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<p><strong><em>Par <span style=\"color: #006eaa;\">Philippe Goossens<\/span> et <span style=\"color: #006eaa;\">Judith Fleuret<\/span><\/em><\/strong><\/p>\n<p>Cette circulaire, dat\u00e9e du 7 mars 2019 et mise en ligne le 14 mars 2019, pr\u00e9cise les modalit\u00e9s de mise en \u0153uvre du nouveau dispositif d\u2019engagement des poursuites p\u00e9nales pour fraude fiscale et le cadre du renforcement de la coop\u00e9ration et de la coordination entre l\u2019administration fiscale et la justice.<\/p>\n<p>Il est ainsi notamment rappel\u00e9 que les affaires ayant donn\u00e9 lieu aux p\u00e9nalit\u00e9s administratives les plus importantes devront obligatoirement \u00eatre d\u00e9nonc\u00e9es aux procureurs de la R\u00e9publique (voir sur ce point notre alerte relative \u00e0 la fin partielle du verrou de Bercy). La circulaire pr\u00e9cise les crit\u00e8res et les modalit\u00e9s de transmission de ces d\u00e9nonciations. Le dispositif, pour les autres affaires ne r\u00e9pondant pas \u00e0 ces crit\u00e8res, est \u00e9galement am\u00e9nag\u00e9.<\/p>\n<p>Par ailleurs, les \u00e9changes d\u2019informations entre l\u2019administration fiscale et la justice devront \u00eatre facilit\u00e9s et intensifi\u00e9s gr\u00e2ce notamment \u00e0 la mise en place d\u2019un comit\u00e9 de suivi des \u00e9changes ou encore \u00e0 la cr\u00e9ation d\u2019un \u00ab r\u00e9f\u00e9rent fraude fiscale \u00bb dans les parquets en liaison avec le cadre sup\u00e9rieur repr\u00e9sentant de partie civile d\u00e9sign\u00e9 dans chaque direction locale des finances publiques.<\/p>\n<p>Cette circulaire, sign\u00e9e par Nicole Belloubet et G\u00e9rald Darmanin, a ainsi pour but de rappeler que le gouvernement veut pour certains agissements qualifi\u00e9s de \u00ab graves \u00bb donner \u00ab une r\u00e9ponse de nature p\u00e9nale, laquelle constitue, dans de tels cas, une r\u00e9ponse proportionn\u00e9e \u00e0 l\u2019atteinte au pacte r\u00e9publicain \u00bb.<\/p>","protected":false},"excerpt":{"rendered":"<p>Par Philippe Goossens et Judith Fleuret Cette circulaire, dat\u00e9e du 7 mars 2019 et mise en ligne le 14 mars 2019, pr\u00e9cise les modalit\u00e9s de mise en \u0153uvre du nouveau dispositif d\u2019engagement des poursuites p\u00e9nales pour fraude fiscale et le cadre du renforcement de la coop\u00e9ration et de la coordination entre l\u2019administration fiscale et la [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[145],"class_list":["post-6817","post","type-post","status-publish","format-standard","hentry","category-medias","tag-fraude-fiscale","expertise-droit-penal-affaires","avocat-judith-fleuret","avocat-philippe-goossens"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.2 - 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