{"id":1212,"date":"2020-11-11T05:45:00","date_gmt":"2020-11-11T04:45:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/distributions-occultes-des-sanctions-illegales\/"},"modified":"2022-06-03T09:23:59","modified_gmt":"2022-06-03T07:23:59","slug":"distributions-occultes-des-sanctions-illegales","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/distributions-occultes-des-sanctions-illegales\/","title":{"rendered":"Distributions \u00ab occultes \u00bb : des sanctions (il)l\u00e9gales ?"},"content":{"rendered":"

Lorsqu\u2019une entreprise refuse de fournir \u00e0 l\u2019administration fiscale l\u2019identit\u00e9 du b\u00e9n\u00e9ficiaire d\u2019une distribution dite \u00ab occulte \u00bb, elle s\u2019expose \u00e0 de lourdes sanctions financi\u00e8res. Ces sanctions sont-elles l\u00e9gales ?<\/p>\n

\n

Distributions \u00ab occultes \u00bb : des sanctions proportionn\u00e9es aux manquements constat\u00e9s !<\/h2>\n

Lorsqu\u2019\u00e0 l\u2019issue du contr\u00f4le fiscal d\u2019une entreprise, l\u2019administration constate l\u2019existence d\u2019une distribution \u00ab occulte \u00bb, elle peut exiger de l\u2019entreprise qu\u2019elle lui fournisse, dans un d\u00e9lai de 30 jours, l\u2019identit\u00e9 du b\u00e9n\u00e9ficiaire de cette distribution.<\/p>\n

Pour m\u00e9moire, on parle de distribution \u00ab occulte \u00bb en pr\u00e9sence de sommes vers\u00e9es \u00e0 des personnes non identifi\u00e9es, que l\u2019entreprise d\u00e9duit, \u00e0 tort, de son revenu imposable.<\/p>\n

Si l\u2019entreprise d\u00e9cide de ne pas r\u00e9pondre, ou de r\u00e9pondre de fa\u00e7on \u00e9vasive \u00e0 cette demande, elle devra verser une p\u00e9nalit\u00e9 \u00e0 l\u2019administration d\u2019un montant \u00e9gal \u00e0 100 % de la somme distribu\u00e9e.<\/p>\n

En revanche, si elle r\u00e9int\u00e8gre spontan\u00e9ment dans son r\u00e9sultat imposable la somme vers\u00e9e, le montant de la p\u00e9nalit\u00e9 due est abaiss\u00e9 \u00e0 75% du montant de la somme distribu\u00e9e.<\/p>\n

A l\u2019occasion d\u2019un litige l\u2019opposant \u00e0 l\u2019administration fiscale, une soci\u00e9t\u00e9 a demand\u00e9 au juge de reconna\u00eetre l\u2019ill\u00e9galit\u00e9 de ces sanctions, consid\u00e9rant qu\u2019elles sont contraires aux r\u00e8gles europ\u00e9ennes prot\u00e9geant la propri\u00e9t\u00e9.<\/p>\n

Une demande rejet\u00e9e par le juge, pour qui ces sanctions sont parfaitement proportionn\u00e9es aux manquements qu\u2019elles r\u00e9priment.<\/p>\n<\/div>\n

Source : Arr\u00eat du Conseil d\u2019Etat du 21 octobre 2020, n\u00b0441126<\/p>\n

Distributions \u00ab occultes \u00bb : des sanctions (il)l\u00e9gales ?<\/a> \u00a9 Copyright WebLex – 2020<\/p>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

Lorsqu\u2019une entreprise refuse de fournir \u00e0 l\u2019administration fiscale l\u2019identit\u00e9 du b\u00e9n\u00e9ficiaire d\u2019une distribution dite \u00ab occulte \u00bb, elle s\u2019expose \u00e0 de lourdes sanctions financi\u00e8res. Ces sanctions sont-elles l\u00e9gales ?<\/p>\n","protected":false},"author":1,"featured_media":3793,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-1212","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"\nDistributions \u00ab occultes \u00bb : des sanctions (il)l\u00e9gales ? - 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\/distributions-occultes-des-sanctions-illegales\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Distributions \u00ab occultes \u00bb : des sanctions (il)l\u00e9gales ? - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Lorsqu\u2019une entreprise refuse de fournir \u00e0 l\u2019administration fiscale l\u2019identit\u00e9 du b\u00e9n\u00e9ficiaire d\u2019une distribution dite \u00ab occulte \u00bb, elle s\u2019expose \u00e0 de lourdes sanctions financi\u00e8res. 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