{"id":10722,"date":"2024-09-05T00:00:00","date_gmt":"2024-09-04T22:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/lutte-contre-la-fraude-fiscale-des-precisions-sur-le-nouveau-delit-autonome\/"},"modified":"2024-09-05T00:00:00","modified_gmt":"2024-09-04T22:00:00","slug":"lutte-contre-la-fraude-fiscale-des-precisions-sur-le-nouveau-delit-autonome","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/lutte-contre-la-fraude-fiscale-des-precisions-sur-le-nouveau-delit-autonome\/","title":{"rendered":"Lutte contre la fraude fiscale\u202f: des pr\u00e9cisions sur le nouveau d\u00e9lit autonome\u202f!"},"content":{"rendered":"<p>Pour poursuivre son combat contre la fraude fiscale, le Gouvernement a instaur\u00e9 un nouveau d\u00e9lit autonome de mise \u00e0 disposition d\u2019instruments de facilitation de la fraude fiscale. Un nouvel outil de lutte qui vient d\u2019\u00eatre pr\u00e9cis\u00e9. Focus.<\/p>\n<h2>D\u00e9lit de mise \u00e0 disposition d\u2019instruments de facilitation de la fraude fiscale\u202f: \u00e7a se pr\u00e9cise<\/h2>\n<p>La lutte contre la fraude fiscale constitue un enjeu majeur pour le Gouvernement qui a d\u00e9cid\u00e9, une fois encore, de poursuivre ce combat \u00e0 l\u2019occasion de l\u2019adoption de la loi de finances pour 2024.<\/p>\n<p>Dans ce cadre, un nouveau d\u00e9lit de mise \u00e0 disposition d\u2019instruments de facilitation de la fraude fiscale a \u00e9t\u00e9 instaur\u00e9.<\/p>\n<p>Ce nouveau d\u00e9lit dont l\u2019objectif est de r\u00e9primer les comportements frauduleux qui facilitent la violation de la l\u00e9gislation fiscale par les tiers, vient de faire l\u2019objet de pr\u00e9cisions.<\/p>\n<p>Jusqu\u2019alors, les interm\u00e9diaires qui facilitaient la fraude fiscale de leurs clients en mettant \u00e0 leur disposition des sch\u00e9mas ou dispositifs fiscaux frauduleux ne pouvaient \u00eatre condamn\u00e9s p\u00e9nalement qu\u2019au titre de la complicit\u00e9 avec leurs clients.<\/p>\n<p>D\u00e9sormais, le d\u00e9lit de mise \u00e0 disposition d\u2019instruments de facilitation de la fraude fiscale est un d\u00e9lit autonome qui vise les personnes ou les entreprises qui mettent \u00e0 disposition, \u00e0 titre gratuit ou on\u00e9reux, un ou plusieurs moyens, services, actes ou instruments juridiques, fiscaux, comptables ou financiers ayant pour but de permettre \u00e0 une ou plusieurs personnes ou entreprises de se soustraire frauduleusement \u00e0 l\u2019\u00e9tablissement ou au paiement des imp\u00f4ts.\u202f<\/p>\n<p>L\u2019administration fiscale pr\u00e9cise que ce nouveau d\u00e9lit vise\u202f:<\/p>\n<ul>\n<li>les personnes telles que les usagers cr\u00e9ant des comptes priv\u00e9s sur les r\u00e9seaux sociaux incitant ouvertement leurs abonn\u00e9s \u00e0 b\u00e9n\u00e9ficier frauduleusement de restitutions d\u2019imp\u00f4t sur le revenu sous r\u00e9serve que l\u2019abonn\u00e9 leur transmette ses identifiants et mot de passe sur www.impots.gouv.fr accompagn\u00e9s d\u2019un RIB et d\u2019un justificatif d\u2019identit\u00e9 (en contrepartie, le d\u00e9tenteur du compte priv\u00e9 b\u00e9n\u00e9ficie d\u2019une r\u00e9mun\u00e9ration proportionnelle \u00e0 la restitution d\u2019imp\u00f4t sur le revenu obtenue par l\u2019usager)\u202f;<\/li>\n<li>les entreprises qui peuvent \u00eatre, notamment, des cabinets de conseil ou des structures commercialisant des montages de d\u00e9fiscalisation tels que des sch\u00e9mas de fausse domiciliation fiscale \u00e0 l\u2019\u00e9tranger ou encore la r\u00e9alisation de dossiers de cr\u00e9dit d\u2019imp\u00f4t fictif.<\/li>\n<\/ul>\n<p>Notez que ce nouveau d\u00e9lit \u00ab\u202fde facilitation de la fraude fiscale\u202f\u00bb est puni de 3 ans d\u2019emprisonnement et de 250\u202f000 \u20ac d\u2019amende.\u202f<\/p>\n<p>Ces peines sont port\u00e9es \u00e0 5 ans d\u2019emprisonnement et 500\u202f000 \u20ac d\u2019amende lorsque l\u2019infraction est commise en utilisant un service de communication au public en ligne.\u202f<\/p>\n<p>Les entreprises d\u00e9clar\u00e9es p\u00e9nalement responsables encourent \u00e9galement des peines compl\u00e9mentaires, telles que la dissolution, le placement sous surveillance judiciaire ou encore l\u2019exclusion des march\u00e9s publics.\u202f<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/14378-PGP.html\/ACTU-2024-00179\" rel=\"noopener\" target=\"_blank\">Actualit\u00e9 Bofip du 28 ao\u00fbt 2024\u202f: \u00ab\u202fCF &#8211; Cr\u00e9ation du d\u00e9lit de mise \u00e0 disposition d&#8217;instruments de facilitation de la fraude (loi no 2023-1322 du 29 d\u00e9cembre 2023 de finances pour 2024, art. 113)\u202f\u00bb<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/lutte-contre-la-fraude-fiscale-des-precisions-sur-le-nouveau-delit-autonome\" target=\"_blank\" rel=\"noopener\">Lutte contre la fraude fiscale\u202f: des pr\u00e9cisions sur le nouveau d\u00e9lit autonome\u202f! <\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/Shutterstock_fraudefiscale.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pour poursuivre son combat contre la fraude fiscale, le Gouvernement a instaur\u00e9 un nouveau d\u00e9lit autonome de mise \u00e0 disposition d\u2019instruments de facilitation de la fraude fiscale. Un nouvel outil de lutte qui vient d\u2019\u00eatre pr\u00e9cis\u00e9. Focus.<\/p>\n","protected":false},"author":0,"featured_media":10723,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-10722","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lutte contre la fraude fiscale\u202f: des pr\u00e9cisions sur le nouveau d\u00e9lit autonome\u202f! - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/lutte-contre-la-fraude-fiscale-des-precisions-sur-le-nouveau-delit-autonome\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lutte contre la fraude fiscale\u202f: des pr\u00e9cisions sur le nouveau d\u00e9lit autonome\u202f! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Pour poursuivre son combat contre la fraude fiscale, le Gouvernement a instaur\u00e9 un nouveau d\u00e9lit autonome de mise \u00e0 disposition d\u2019instruments de facilitation de la fraude fiscale. 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