{"id":747,"date":"2021-01-18T05:51:00","date_gmt":"2021-01-18T04:51:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/sanction-des-plateformes-web-non-cooperatives-des-precisions\/"},"modified":"2021-04-15T03:01:33","modified_gmt":"2021-04-15T01:01:33","slug":"sanction-des-plateformes-web-non-cooperatives-des-precisions","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/sanction-des-plateformes-web-non-cooperatives-des-precisions\/","title":{"rendered":"Sanction des plateformes Web non coop\u00e9ratives : des pr\u00e9cisions\u2026"},"content":{"rendered":"<p >Depuis le 1er janvier 2020, l\u2019administration fiscale a la possibilit\u00e9 de publier sur son site Internet l\u2019identit\u00e9 des plateformes Web non coop\u00e9ratives. Des pr\u00e9cisions viennent d\u2019\u00eatre apport\u00e9es sur cette proc\u00e9dure. Lesquelles ?<\/p>\n<div>\n<h2> Sanction des plateformes Web non coop\u00e9ratives : rappel de la proc\u00e9dure<\/h2>\n<p>Cette \u00ab sanction \u00bb va s\u2019appliquer aux plateformes qui mettent en relation \u00e0 distance, par voie \u00e9lectronique, des personnes en vue de la vente d&#8217;un bien, de la fourniture d&#8217;un service ou de l&#8217;\u00e9change ou du partage d&#8217;un bien ou d&#8217;un service.<\/p>\n<p>Elle concernera les professionnels qui, en moins de 12 mois, font l\u2019objet d\u2019au moins 2 des mesures de mise en recouvrement ou d\u2019amendes suivantes faisant suite :<\/p>\n<ul>\n<li>\u00e0 la mise en \u0153uvre du m\u00e9canisme de solidarit\u00e9 de TVA entre la plateforme et ses utilisateurs (cas d\u2019un soup\u00e7on de fraude signal\u00e9 par l\u2019administration fiscale et pour laquelle la plateforme n\u2019a pas pris les mesures requises ou n\u00e9cessaires) ;<\/li>\n<li>\u00e0 l&#8217;amende de 10 000 \u20ac pour absence de r\u00e9ponse \u00e0 une demande de communication d&#8217;informations ;<\/li>\n<li>\u00e0 l&#8217;amende \u00e9gale \u00e0 5 % des sommes non d\u00e9clar\u00e9es, faisant suite au d\u00e9faut de transmission \u00e0 l&#8217;utilisateur du r\u00e9capitulatif annuel du nombre et du montant brut total des transactions effectu\u00e9es par l&#8217;interm\u00e9diaire de la plateforme ou de transmission \u00e0 l&#8217;administration de ces informations ;<\/li>\n<li>\u00e0 l\u2019imposition r\u00e9sultant de l&#8217;application de la proc\u00e9dure de taxation d&#8217;office \u00e0 la TVA sur les ventes \u00e0 distance r\u00e9alis\u00e9e par son interm\u00e9diaire ;<\/li>\n<li>\u00e0 l\u2019imposition r\u00e9sultant de l&#8217;application de la proc\u00e9dure de taxation sur les services num\u00e9riques.<\/li>\n<\/ul>\n<p>D\u00e8s la mise en \u0153uvre de la 2nde mesure l\u2019administration pourra publier sur son site Internet la d\u00e9nomination commerciale de cette plateforme ainsi que, le cas \u00e9ch\u00e9ant, son activit\u00e9 professionnelle et son Etat ou territoire de r\u00e9sidence.<\/p>\n<p>La d\u00e9cision de publication est prise par l&#8217;administration apr\u00e8s avis conforme et motiv\u00e9 de la commission des infractions fiscales qui appr\u00e9cie, au vu des manquements et des circonstances dans lesquels ils ont \u00e9t\u00e9 commis, si la publication est justifi\u00e9e. Lorsque la commission est saisie, une copie de la saisine de la commission est adress\u00e9e \u00e0 la plateforme, qui est invit\u00e9e \u00e0 pr\u00e9senter \u00e0 la commission ses observations \u00e9crites dans un d\u00e9lai de 30 jours.<\/p>\n<p>La d\u00e9cision de publication prise par l&#8217;administration est notifi\u00e9e \u00e0 la plateforme. Cette notification lui mentionne la sanction que l&#8217;administration se propose d&#8217;appliquer, les motifs de la sanction et la possibilit\u00e9 dont dispose l&#8217;int\u00e9ress\u00e9 de pr\u00e9senter ses observations dans un d\u00e9lai de 60 jours \u00e0 compter de la notification.<\/p>\n<p>La publication ne peut \u00eatre effectu\u00e9e avant l&#8217;expiration de ce d\u00e9lai de 60 jours.<\/p>\n<p>La publication est effectu\u00e9e sur le site internet de l&#8217;administration fiscale pour une dur\u00e9e d\u2019un an maximum. Lorsque la plateforme a acquitt\u00e9 l&#8217;int\u00e9gralit\u00e9 des impositions ou amendes ayant motiv\u00e9 la publication, celle-ci est retir\u00e9e sans d\u00e9lai du site internet de l&#8217;administration fiscale.<\/p>\n<h2> Sanction des plateformes Web non coop\u00e9ratives : quelles nouveaut\u00e9s ?<\/h2>\n<p>Comme indiqu\u00e9 pr\u00e9c\u00e9demment, la d\u00e9cision de publication est prise par l\u2019administration apr\u00e8s avis de la commission des infractions fiscales.<\/p>\n<p>Peuvent saisir cette commission le Ministre charg\u00e9 du budget ou, sur d\u00e9l\u00e9gation :<\/p>\n<ul>\n<li>le directeur g\u00e9n\u00e9ral ou le directeur g\u00e9n\u00e9ral adjoint des finances publiques, ainsi que les chefs de service, les sous-directeurs, les chefs de bureau de l&#8217;administration centrale ou les directeurs ou directeurs adjoints des services \u00e0 comp\u00e9tence nationale ou des directions sp\u00e9cialis\u00e9es de contr\u00f4le fiscal de la direction g\u00e9n\u00e9rale des finances publiques ;<\/li>\n<li>le directeur g\u00e9n\u00e9ral des douanes et droits indirects ou son adjoint ainsi que le sous-directeur de l&#8217;administration centrale en charge des affaires juridiques et de la lutte contre la fraude.<\/li>\n<\/ul>\n<p>Lorsque la commission est saisie, elle en informe la plateforme par lettre recommand\u00e9e avec avis de r\u00e9ception ou par tout autre moyen permettant d\u2019apporter la preuve de la date de r\u00e9ception, et joint \u00e0 son courrier une copie de sa saisine. Elle l\u2019invite \u00e9galement \u00e0 lui faire parvenir, dans un d\u00e9lai de 30 jours, les informations qu\u2019elle estimerait n\u00e9cessaires.<\/p>\n<p>Enfin, retenez que ni la plateforme, ni, le cas \u00e9ch\u00e9ant, son mandataire, ne peuvent pr\u00e9senter d\u2019observations orales.<\/p>\n<p>Source : D\u00e9cret n\u00b0 2020-1731 du 29 d\u00e9cembre 2020 relatif aux modalit\u00e9s de saisine de la commission des infractions fiscales et \u00e0 la proc\u00e9dure suivie devant celle-ci<\/p>\n<p><a title=\"WebLex - Sanction des plateformes Web non coop\u00e9ratives : des pr\u00e9cisions\u2026\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/sanction-des-plateformes-web-non-cooperatives-des-precisions\" target=\"_blank\" rel=\"noopener\">Sanction des plateformes Web non coop\u00e9ratives : des pr\u00e9cisions\u2026<\/a> \u00a9 Copyright WebLex &#8211; 2021<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/concurrencedeloyale2.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Depuis le 1er janvier 2020, l\u2019administration fiscale a la possibilit\u00e9 de publier sur son site Internet l\u2019identit\u00e9 des plateformes Web non coop\u00e9ratives. Des pr\u00e9cisions viennent d\u2019\u00eatre apport\u00e9es sur cette proc\u00e9dure. Lesquelles ?<\/p>\n","protected":false},"author":0,"featured_media":3804,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-747","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>Sanction des plateformes Web non coop\u00e9ratives : des pr\u00e9cisions\u2026 - 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\/sanction-des-plateformes-web-non-cooperatives-des-precisions\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sanction des plateformes Web non coop\u00e9ratives : des pr\u00e9cisions\u2026 - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Depuis le 1er janvier 2020, l\u2019administration fiscale a la possibilit\u00e9 de publier sur son site Internet l\u2019identit\u00e9 des plateformes Web non coop\u00e9ratives. 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