{"id":6375,"date":"2018-10-16T11:53:36","date_gmt":"2018-10-16T10:53:36","guid":{"rendered":"https:\/\/backup.altanalaw.com\/?p=6375"},"modified":"2018-11-05T19:21:51","modified_gmt":"2018-11-05T18:21:51","slug":"alerte-la-fin-partielle-du-verrou-de-bercy-en-matiere-de-poursuites-penales-des-infractions-fiscales","status":"publish","type":"post","link":"https:\/\/backup.altanalaw.com\/ja\/medias\/alerte-la-fin-partielle-du-verrou-de-bercy-en-matiere-de-poursuites-penales-des-infractions-fiscales","title":{"rendered":"Alerte : La fin partielle du verrou de Bercy en mati\u00e8re de poursuites p\u00e9nales des infractions fiscales."},"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\/6375\" 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\/6375\" 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=\"alignleft wp-image-5945 size-medium\" src=\"https:\/\/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: #006eaa;\">Philippe Goossens<\/span>\u00a0et\u00a0<span style=\"color: #006eaa;\">Judith Fleuret<\/span><\/strong><\/em><\/p>\n<p style=\"text-align: justify;\">Apr\u00e8s presque un si\u00e8cle de monopole des poursuites par le Minist\u00e8re du budget en mati\u00e8re de fraude fiscale, le \u00ab\u00a0verrou de Bercy\u00a0\u00bb a en partie \u00e9t\u00e9 supprim\u00e9 par la Commission mixte paritaire.<\/p>\n<p style=\"text-align: justify;\">Le nouveau texte impose d\u00e9sormais \u00e0 l\u2019administration des imp\u00f4ts de d\u00e9noncer au Procureur de la R\u00e9publique des faits qu\u2019elle a examin\u00e9s dans le cadre de son pouvoir de contr\u00f4le et qui ont conduit, sur des droits dont le montant est sup\u00e9rieur \u00e0 100\u00a0000 euros tant pour les personnes physiques que les personnes morales, \u00e0 une majoration de 100 % (opposition \u00e0 contr\u00f4le fiscal), 80 % (abus de droit ou man\u0153uvres frauduleuses) ou si le contribuable a fait l\u2019objet en r\u00e9cidive d\u2019une majoration de 40 % au cours des six derni\u00e8res ann\u00e9es (manquement d\u00e9lib\u00e9r\u00e9).<\/p>\n<p style=\"text-align: justify;\">Ce montant est ramen\u00e9 \u00e0 50\u00a0000 euros pour certains \u00e9lus comme les d\u00e9put\u00e9s, les membres du Gouvernement, les membres des cabinets minist\u00e9riels ou encore les collaborateurs du Pr\u00e9sident de la R\u00e9publique.<\/p>\n<p style=\"text-align: justify;\">Pour les autres cas, la proc\u00e9dure initiale du \u00ab\u00a0verrou de Bercy\u00a0\u00bb reste inchang\u00e9e\u00a0: plainte de l\u2019administration des imp\u00f4ts puis avis conforme par la Commission des infractions fiscales.<\/p>\n<p style=\"text-align: justify;\">Par ailleurs, \u00e0 l\u2019instar du droit \u00e0 l\u2019erreur pour l\u2019URSSAF, le nouveau texte pr\u00e9voit un repentir pour le contribuable puisque cette disposition ne s\u2019appliquera pas lorsqu\u2019il aura spontan\u00e9ment d\u00e9pos\u00e9 une d\u00e9claration rectificative.<\/p>\n<p style=\"text-align: justify;\">Cette nouvelle p\u00e9nalisation de la fraude fiscale, qui pourrait conduire \u00e0 la transmission au parquet de pr\u00e8s de 1\u00a0000 \u00e0 2\u00a0000 dossiers par an, s\u2019appliquera notamment aux personnes morales qui risqueront jusqu\u2019\u00e0 2\u00a0500\u00a0000 euros d\u2019amende ou 15\u00a0000\u00a0000 euros dans certains cas.<\/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":[145],"class_list":["post-6375","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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