{"id":5943,"date":"2018-04-19T10:27:46","date_gmt":"2018-04-19T09:27:46","guid":{"rendered":"http:\/\/backup.altanalaw.com\/?p=5943"},"modified":"2018-06-06T17:45:38","modified_gmt":"2018-06-06T16:45:38","slug":"vers-un-renforcement-de-la-lutte-contre-les-fraudes","status":"publish","type":"post","link":"https:\/\/backup.altanalaw.com\/ja\/medias\/vers-un-renforcement-de-la-lutte-contre-les-fraudes","title":{"rendered":"Vers un renforcement de la lutte contre les fraudes ?"},"content":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-ja\">\u7533\u3057\u8a33\u3042\u308a\u307e\u305b\u3093\u3001\u3053\u306e\u30b3\u30f3\u30c6\u30f3\u30c4\u306f\u305f\u3060\u4eca\u3000<a href=\"https:\/\/backup.altanalaw.com\/fr\/wp-json\/wp\/v2\/posts\/5943\" class=\"qtranxs-available-language-link qtranxs-available-language-link-fr\" title=\"Fran\u00e7ais\">Fran\u00e7ais<\/a>\u3068 <a href=\"https:\/\/backup.altanalaw.com\/en\/wp-json\/wp\/v2\/posts\/5943\" class=\"qtranxs-available-language-link qtranxs-available-language-link-en\" title=\"English\">English<\/a>\u3000\u306e\u307f\u3067\u3059\u3002 For the sake of viewer convenience, the content is shown below in this site default language. You may click one of the links to switch the site language to another available language.<\/p><p><img loading=\"lazy\" decoding=\"async\" class=\"size-medium wp-image-5945 alignleft\" src=\"http:\/\/backup.altanalaw.com\/wp-content\/uploads\/2018\/04\/GOO-JFleuret-300x149.jpg\" alt=\"\" width=\"300\" height=\"149\" srcset=\"https:\/\/backup.altanalaw.com\/wp-content\/uploads\/2018\/04\/GOO-JFleuret-300x149.jpg 300w, https:\/\/backup.altanalaw.com\/wp-content\/uploads\/2018\/04\/GOO-JFleuret-600x298.jpg 600w, https:\/\/backup.altanalaw.com\/wp-content\/uploads\/2018\/04\/GOO-JFleuret.jpg 684w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<p><em><strong>Par<\/strong>\u00a0<strong><span style=\"color: #006eab;\">Philippe Goossens<\/span> et <span style=\"color: #006eab;\">Judith Fleuret<\/span><\/strong><\/em><\/p>\n<p style=\"text-align: justify;\">Le Gouvernement a d\u00e9pos\u00e9 le 28 mars 2018 au S\u00e9nat un projet de loi visant \u00e0 renforcer la lutte contre les fraudes fiscales, sociales et douani\u00e8res<a href=\"#_ftn1\" name=\"_ftnref1\">[1]<\/a>.<\/p>\n<p style=\"text-align: justify;\">Ce projet de loi fera l\u2019objet d\u2019une proc\u00e9dure parlementaire acc\u00e9l\u00e9r\u00e9e, promesse de campagne d\u2019Emmanuel Macron qui avait indiqu\u00e9 qu\u2019il ferait de cette proc\u00e9dure \u00ab\u00a0<em>la proc\u00e9dure par d\u00e9faut d\u2019examen des textes l\u00e9gislatifs afin d\u2019acc\u00e9l\u00e9rer le travail parlementaire<\/em>\u00a0\u00bb<a href=\"#_ftn2\" name=\"_ftnref2\">[2]<\/a>.<\/p>\n<p style=\"text-align: justify;\">Les dispositions pr\u00e9sent\u00e9es concourent \u00e0 trois objectifs\u00a0: \u00ab\u00a0<em>mieux d\u00e9tecter, appr\u00e9hender et sanctionner la fraude<\/em>\u00a0\u00bb<a href=\"#_ftn3\" name=\"_ftnref3\">[3]<\/a>.<\/p>\n<p style=\"text-align: justify;\">Ainsi, ce projet vise tout d\u2019abord \u00e0 <strong>faciliter les \u00e9changes entre les administrations concourant \u00e0 la lutte contre les fraudes fiscales, sociales et douani\u00e8res<\/strong> en renfor\u00e7ant notamment les pouvoirs des agents des services fiscaux, des agents des douanes ou encore des assistants sp\u00e9cialis\u00e9s d\u00e9tach\u00e9s ou mis \u00e0 disposition par l\u2019administration fiscale et \u00e0 faciliter <strong>la<\/strong> <strong>transmission d\u2019informations par les plateformes d\u2019\u00e9conomie collaborative<\/strong>.<\/p>\n<p style=\"text-align: justify;\">De plus, le projet de loi <strong>compl\u00e8te et alourdit l\u2019arsenal r\u00e9pressif d\u00e9j\u00e0 existant<\/strong>, notamment dans une logique plus large de publicit\u00e9 qui, par l\u2019effet de r\u00e9putation qu\u2019elle induit, pourrait jouer un r\u00f4le de dissuasion.<\/p>\n<p style=\"text-align: justify;\">En effet, il est ainsi pr\u00e9vu\u00a0:<\/p>\n<ul style=\"text-align: justify;\">\n<li><strong>l\u2019application obligatoire de la peine compl\u00e9mentaire de publication et de diffusion des d\u00e9cisions de condamnation pour fraude fiscale<\/strong>, aujourd\u2019hui prononc\u00e9e de mani\u00e8re facultative. Ainsi, la phrase \u00ab\u00a0<em>la juridiction peut ordonner<\/em>\u00bb serait remplac\u00e9e par \u00ab\u00a0<em>la juridiction ordonne<\/em>\u00a0\u00bb, sauf d\u00e9cision contraire sp\u00e9cialement motiv\u00e9e, pour assurer la conformit\u00e9 de cette disposition\u00a0\u00e0 la Constitution;<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><strong>la cr\u00e9ation d\u2019une sanction administrative compl\u00e9mentaire des sanctions financi\u00e8res<\/strong> <strong>existantes<\/strong> consistant \u00e0 rendre publics les rappels d\u2019imp\u00f4ts et les sanctions administratives p\u00e9cuniaires dont ils ont \u00e9t\u00e9 assortis, une fois devenus d\u00e9finitives. La publication serait effectu\u00e9e sur le site internet de l\u2019administration fiscale, apr\u00e8s avis d\u2019une commission sp\u00e9ciale\u00a0;<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><strong>la cr\u00e9ation d\u2019une sanction administrative applicable aux personnes qui concourent intentionnellement, par leurs prestations de services, \u00e0 l\u2019\u00e9laboration de montages frauduleux ou abusifs<\/strong>. Ainsi, si le contribuable est effectivement sanctionn\u00e9 du fait d\u2019un tel montage par une majoration fiscale de 80 %, le prestataire de services encourrait une amende de 10\u00a0000 euros ou, si le montant est sup\u00e9rieur, une amende \u00e0 hauteur de 50 % des revenus tir\u00e9s de la prestation fournie au contribuable ;<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><strong>l\u2019aggravation de la r\u00e9pression p\u00e9nale des d\u00e9lits de fraude fiscale de l\u2019article 1741 du Code g\u00e9n\u00e9ral des imp\u00f4ts<\/strong> en pr\u00e9voyant que le montant des amendes pourrait \u00eatre port\u00e9 au double du produit tir\u00e9 de l\u2019infraction pour les personnes physiques et au d\u00e9cuple pour les personnes morales\u00a0;<\/li>\n<\/ul>\n<p style=\"padding-left: 30px;\"><em>N.B.<\/em> le d\u00e9lit de fraude fiscale est \u00e0 ce jour sanctionn\u00e9 par une peine de cinq ans d&#8217;emprisonnement et d\u2019une amende de 500\u00a0000 euros pour les personnes physiques et 2\u00a0500\u00a0000 euros pour les personnes morales et en cas d\u2019aggravation sept ans d&#8217;emprisonnement et 3\u00a0000\u00a0000 euros d\u2019amende pour les personnes physiques et 15\u00a0000\u00a0000 euros d\u2019amende pour les personnes morales.<\/p>\n<p style=\"text-align: justify; padding-left: 30px;\">A noter que certaines de ces sanctions ont d\u00e9j\u00e0 \u00e9t\u00e9 renforc\u00e9es par la loi du 30 d\u00e9cembre 2017.<\/p>\n<ul style=\"text-align: justify;\">\n<li>la facult\u00e9 pour le Minist\u00e8re Public d\u2019avoir recours \u00e0 la <strong>proc\u00e9dure de comparution sur reconnaissance pr\u00e9alable de culpabilit\u00e9 en mati\u00e8re de fraude fiscale<\/strong>, proc\u00e9dure aujourd\u2019hui exclue pour les d\u00e9lits \u00ab\u00a0<em>dont la proc\u00e9dure de poursuite est pr\u00e9vue par une loi sp\u00e9ciale<\/em>\u00bb<a href=\"#_ftn4\" name=\"_ftnref4\">[4]<\/a>\u00a0;<\/li>\n<\/ul>\n<ul style=\"text-align: justify;\">\n<li><strong>le renforcement des sanctions douani\u00e8res applicables en cas d\u2019injures, de maltraitance ou de troubles \u00e0 l\u2019exercice des fonctions des agents des douanes<\/strong> ainsi qu\u2019en cas de <strong>refus de communication des documents demand\u00e9s<\/strong>.<\/li>\n<\/ul>\n<p style=\"text-align: justify; padding-left: 30px;\">Le montant minimal de l\u2019astreinte p\u00e9cuniaire prononc\u00e9e par l\u2019autorit\u00e9 judiciaire en cas de refus de communication de documents serait augment\u00e9 de 1,50 euro par jour \u00e0 150 euros par jour.<\/p>\n<p style=\"text-align: justify;\">Enfin, le dernier article du projet de loi <strong>compl\u00e8te la liste fran\u00e7aise des Etats et territoires non coop\u00e9ratifs en mati\u00e8re fiscale <\/strong>en y incorporant ceux figurant dans la liste adopt\u00e9e par l\u2019Union europ\u00e9enne le 5 d\u00e9cembre 2017 (17 pays)\u00a0: les transactions effectu\u00e9es depuis ou vers ces Etats seront \u00e9galement soumises \u00e0 des mesures fiscales dissuasives ainsi que des obligations et contr\u00f4les renforc\u00e9s.<\/p>\n<p style=\"text-align: justify;\">En revanche, <strong>aucune disposition n\u2019est pr\u00e9vue concernant le fameux \u00ab\u00a0verrou de Bercy\u00a0\u00bb<\/strong> qui donnerait le monopole des poursuites p\u00e9nales \u00e0 l\u2019administration fiscale en cas de fraude fiscale.<\/p>\n<p style=\"text-align: justify;\">\u00ab\u00a0<em>L\u2019objectif, c\u2019est d\u2019\u00eatre plus efficace dans la lutte contre la fraude<\/em>\u00a0\u00bb. Reste \u00e0 savoir si le Ministre des comptes publics sera soutenu par le Parlement lors des d\u00e9bats parlementaires en vue d\u2019une adoption d\u00e9finitive.<\/p>\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-<\/p>\n<p style=\"text-align: justify;\"><a href=\"#_ftnref1\" name=\"_ftn1\">[1]<\/a> Projet de loi n\u00b0385 enregistr\u00e9 \u00e0 la Pr\u00e9sidence du S\u00e9nat le 28 mars 2018 pr\u00e9sent\u00e9 au nom d\u2019Edouard Philippe par G\u00e9rald Darmanin<\/p>\n<p style=\"text-align: justify;\"><a href=\"#_ftnref2\" name=\"_ftn2\">[2]<\/a> Page 27 du programme de campagne d\u2019Emmanuel Macron<\/p>\n<p style=\"text-align: justify;\"><a href=\"#_ftnref3\" name=\"_ftn3\">[3]<\/a> Expos\u00e9 des motifs au sein du Projet de loi<\/p>\n<p style=\"text-align: justify;\"><a href=\"#_ftnref4\" name=\"_ftn4\">[4]<\/a> Article 495-16 du Code de proc\u00e9dure p\u00e9nale<\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>\u7533\u3057\u8a33\u3042\u308a\u307e\u305b\u3093\u3001\u3053\u306e\u30b3\u30f3\u30c6\u30f3\u30c4\u306f\u305f\u3060\u4eca\u3000Fran\u00e7ais\u3068 English\u3000\u306e\u307f\u3067\u3059\u3002 For the sake of viewer convenience, the content is shown below in [&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":[122],"class_list":["post-5943","post","type-post","status-publish","format-standard","hentry","category-medias","tag-fraude","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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