{"id":1315,"date":"2018-08-02T19:26:05","date_gmt":"2018-08-02T17:26:05","guid":{"rendered":"https:\/\/www.pele-avocat.com\/?p=1315"},"modified":"2018-08-02T19:26:10","modified_gmt":"2018-08-02T17:26:10","slug":"projet-de-loi-relatif-a-la-lutte-contre-la-fraude-le-verrou-de-bercy-deverrouille","status":"publish","type":"post","link":"https:\/\/www.pele-avocat.com\/?p=1315","title":{"rendered":"Projet de loi relatif \u00e0 la lutte contre la fraude : le Verrou de Bercy d\u00e9verrouill\u00e9&#8230;"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">La commission des finances de l&rsquo;Assembl\u00e9e nationale a examin\u00e9 les 24 et 25 juillet dernier, le projet de loi relatif \u00e0 la lutte contre la fraude : les proc\u00e9dures des droits fiscaux et douaniers vont \u00eatre profond\u00e9ment modifi\u00e9es dans les temps \u00e0 venir.<\/h2>\n\n\n\n<p><\/p>\n\n\n\n<p>Les sites de l&rsquo;Assembl\u00e9e nationale (http:\/\/www.assemblee-nationale.fr\/15\/cr-cfiab\/17-18\/c1718128.asp) et de l&rsquo;\u00e9conomie (www.economie.gouv.fr\/loi-lutte-contre-fraude) nous r\u00e9sument le projet \u00e0 venir:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u009e<em>\u00ab\u00a0La cr\u00e9ation d\u2019une \u00ab\u00a0police fiscale\u00a0\u00bb au sein du minist\u00e8re charg\u00e9 du Budget, en compl\u00e9mentarit\u00e9 des moyens du minist\u00e8re de l\u2019Int\u00e9rieur, pour accro\u00eetre les capacit\u00e9s d\u2019enqu\u00eate judiciaire en cas de fraude fiscale ;<\/em><\/li><li><em>le\u00a0renforcement des pouvoirs\u00a0de la douane en mati\u00e8re de\u00a0lutte contre les logiciels frauduleux. Il s&rsquo;agit de logiciels dits \u00ab\u00a0permissifs\u00a0\u00bb, con\u00e7us pour permettre et dissimuler la fraude ;<\/em><\/li><li><em>\u009ele\u00a0renforcement des \u00e9changes d\u2019informations\u00a0utiles \u00e0 l&rsquo;accomplissement des missions de contr\u00f4le et de recouvrement entre agents charg\u00e9s de la lutte contre la fraude ;<\/em><\/li><li><em>\u009ela pr\u00e9cision des\u00a0obligations fiscales des plateformes d\u2019\u00e9conomies collaboratives\u00a0pour permettre une meilleure exploitation des donn\u00e9es collect\u00e9es par l&rsquo;administration et am\u00e9liorer ses capacit\u00e9s de d\u00e9tection des revenus non d\u00e9clar\u00e9s.<\/em><\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li><em>La mise en \u0153uvre d\u2019une logique de publicit\u00e9 plus large des sanctions, tant p\u00e9nales qu\u2019administratives, en cas de fraude fiscale ; C&rsquo;est le \u00ab\u00a0Naming and Shaming\u00a0\u00bb. Concr\u00e8tement, il s&rsquo;agit d&rsquo;appliquer par d\u00e9faut la peine compl\u00e9mentaire de publication et de diffusion des d\u00e9cisions de condamnation pour fraude fiscale, aujourd&rsquo;hui prononc\u00e9es de mani\u00e8re facultative par le juge p\u00e9nal ;<\/em><\/li><li><em>La cr\u00e9ation d\u2019une sanction administrative compl\u00e9mentaire des sanctions financi\u00e8res existantes, consistant \u00e0\u00a0rendre publics les rappels d\u2019imp\u00f4ts et les sanctions administratives p\u00e9cuniaires\u00a0dont ils ont \u00e9t\u00e9 assortis pour les fraudes les plus graves ;<\/em><\/li><li><em><strong>La cr\u00e9ation d&rsquo;une sanction administrative, exclusive des sanctions p\u00e9nales, applicable aux personnes qui concourent, par leurs prestations de services, \u00e0 l\u2019\u00e9laboration de montages frauduleux ou abusifs ; Il s&rsquo;agit donc de\u00a0sanctionner aussi les professionnels complices\u00a0<\/strong>;<\/em><\/li><li><em>L&rsquo;aggravation de la r\u00e9pression p\u00e9nale\u00a0des d\u00e9lits de fraude fiscale en pr\u00e9voyant que le\u00a0montant des amendes puisse \u00eatre port\u00e9 au double\u00a0du produit tir\u00e9 de l\u2019infraction ;<\/em><\/li><li><em>L&rsquo;extension de la proc\u00e9dure de comparution sur reconnaissance pr\u00e9alable de culpabilit\u00e9 (CRPC) dite de \u00ab\u00a0plaider-coupable\u00a0\u00bb en mati\u00e8re de fraude fiscale pour assurer une r\u00e9ponse p\u00e9nale plus rapide et plus efficace ;\u009e<\/em><\/li><li><em>Le\u00a0renforcement des sanctions\u00a0douani\u00e8res applicables\u00a0en cas d\u2019injures, de maltraitance ou encore de troubles \u00e0 l\u2019exercice des fonctions des agents des douanes, ainsi qu\u2019en cas de refus de communication des documents demand\u00e9s ;<\/em><\/li><li><em>L&rsquo;extension de la liste fran\u00e7aise des \u00c9tats et territoires non coop\u00e9ratifs\u00a0(ETNC) en mati\u00e8re fiscale \u00e0 la liste de l\u2019Union europ\u00e9enne (UE)\u00a0\u00bb.<\/em><\/li><\/ul>\n\n\n\n<p>Bref, de gr\u00e9 ou de force, les fiscalistes vont devoir se mettre au droit p\u00e9nal (et nous pr\u00e9f\u00e9rons le gr\u00e9).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La commission des finances de l&rsquo;Assembl\u00e9e nationale a examin\u00e9 les 24 et 25 juillet dernier, le projet de loi relatif \u00e0 la lutte contre la&#8230;<\/p>\n<div class=\"more-link-wrapper\"><a class=\"more-link\" href=\"https:\/\/www.pele-avocat.com\/?p=1315\">Continuer la Lecture<span class=\"screen-reader-text\">Projet de loi relatif \u00e0 la lutte contre la fraude : le Verrou de Bercy d\u00e9verrouill\u00e9&#8230;<\/span><\/a><\/div>\n","protected":false},"author":13,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[22],"tags":[],"class_list":["post-1315","post","type-post","status-publish","format-standard","hentry","category-archives","entry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - 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