{"id":1324,"date":"2018-10-02T09:56:34","date_gmt":"2018-10-02T07:56:34","guid":{"rendered":"https:\/\/www.pele-avocat.com\/?p=1324"},"modified":"2018-10-02T09:56:37","modified_gmt":"2018-10-02T07:56:37","slug":"une-nouvelle-question-prioritaire-de-constitutionnalite-quant-au-cumul-des-penalites-fiscales-et-penales","status":"publish","type":"post","link":"https:\/\/www.pele-avocat.com\/?p=1324","title":{"rendered":"Une nouvelle question prioritaire de constitutionnalit\u00e9 quant au cumul des p\u00e9nalit\u00e9s fiscales et p\u00e9nales"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\">La Chambre criminelle de la Cour de cassation a transmis le\n12 septembre courant, une QPC au Conseil constitutionnel (<a href=\"https:\/\/www.conseil-constitutionnel.fr\/sites\/default\/files\/2018-09\/2018745qpc_saisinecass.pdf\">https:\/\/www.conseil-constitutionnel.fr\/sites\/default\/files\/2018-09\/2018745qpc_saisinecass.pdf<\/a>)\ntendant \u00e0 la solution de la question suivante\u00a0:<\/h3>\n\n\n\n<p>\u00ab\u00a0<em>Les dispositions de l\u2019article 1728 1.a et 1.b du code g\u00e9n\u00e9ral des imp\u00f4ts et la phrase \u00ab\u00a0soit qu\u2019il ait volontairement omis de faire sa d\u00e9claration dans les d\u00e9lais prescrits\u00a0\u00bb de l\u2019article 1741 de ce code, en ce qu\u2019elles autorisent, \u00e0 l\u2019encontre de la m\u00eame personne et en raison des m\u00eames faits, le cumul de proc\u00e9dures ou de sanctions p\u00e9nales et fiscales, portent-elles atteinte aux principes constitutionnels de n\u00e9cessit\u00e9 et de proportionnalit\u00e9 des d\u00e9lits et des peines d\u00e9coulant de l\u2019article 8 de la D\u00e9claration des droits de l\u2019homme et du citoyen\u00a0?<\/em>\u00a0\u00bb<\/p>\n\n\n\n<p>Bref, \u00e0 n\u2019en pas douter, le principe \u00ab\u00a0non bis in idem\u00a0\u00bb\nne manquera pas d\u2019\u00eatre appliqu\u00e9.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Chambre criminelle de la Cour de cassation a transmis le 12 septembre courant, une QPC au Conseil constitutionnel (https:\/\/www.conseil-constitutionnel.fr\/sites\/default\/files\/2018-09\/2018745qpc_saisinecass.pdf) tendant \u00e0 la solution de&#8230;<\/p>\n<div class=\"more-link-wrapper\"><a class=\"more-link\" href=\"https:\/\/www.pele-avocat.com\/?p=1324\">Continuer la Lecture<span class=\"screen-reader-text\">Une nouvelle question prioritaire de constitutionnalit\u00e9 quant au cumul des p\u00e9nalit\u00e9s fiscales et p\u00e9nales<\/span><\/a><\/div>\n","protected":false},"author":13,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"post-templates\/post_nosidebar.php","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-1324","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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