{"id":9878,"date":"2024-03-29T00:00:00","date_gmt":"2024-03-28T23:00:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/droit-de-communication-des-douanes-on-en-sait-plus\/"},"modified":"2024-03-29T00:00:00","modified_gmt":"2024-03-28T23:00:00","slug":"droit-de-communication-des-douanes-on-en-sait-plus","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/droit-de-communication-des-douanes-on-en-sait-plus\/","title":{"rendered":"Droit de communication des Douanes : on en sait plus !"},"content":{"rendered":"<p>Dans le cadre de son \u00ab droit de communication \u00bb, l\u2019administration des Douanes peut obtenir des informations aupr\u00e8s d\u2019un certain nombre de personnes list\u00e9es par la loi. Ce droit a r\u00e9cemment \u00e9t\u00e9 \u00e9largi aux \u00ab informations relatives \u00e0 des personnes non nomm\u00e9ment d\u00e9sign\u00e9es \u00bb, mais un d\u00e9cret \u00e9tait n\u00e9cessaire pour en pr\u00e9ciser les modalit\u00e9s. Il vient d\u2019\u00eatre publi\u00e9. Que faut-il en retenir ?<\/p>\n<h2>Droit de communication des Douanes : un \u00e9largissement encadr\u00e9<\/h2>\n<p>Pour rappel, le droit de communication permet \u00e0 l\u2019administration douani\u00e8re de prendre connaissance de documents de toute nature pour \u00e9tablir l\u2019assiette de l\u2019imp\u00f4t et lutter contre la fraude.<\/p>\n<p>Ce droit de communication est encadr\u00e9 par la loi qui pr\u00e9voit, notamment, la liste des personnes qui peuvent y \u00eatre soumises. Les agents habilit\u00e9s des Douanes peuvent, par exemple, exiger la communication de certains documents des gares de chemin de fer, des locaux des compagnies a\u00e9riennes, des concessionnaires d&#8217;entrep\u00f4ts, docks et magasins g\u00e9n\u00e9raux, des destinataires et exp\u00e9diteurs des marchandises, etc.<\/p>\n<p>Afin de renforcer l\u2019efficacit\u00e9 de la lutte contre la fraude, ce droit de communication a \u00e9t\u00e9 \u00e9largi aux \u00ab informations relatives \u00e0 des personnes non nomm\u00e9ment d\u00e9sign\u00e9es \u00bb. Cela permet, notamment, d\u2019obtenir des listes de clients, de fournisseurs, d\u2019utilisateurs, etc.<\/p>\n<p>Les modalit\u00e9s d\u2019application de cet \u00ab \u00e9largissement \u00bb viennent d\u2019\u00eatre publi\u00e9es.<\/p>\n<p>Qui peut exercer ce droit de communication ?<\/p>\n<p>Seuls les agents des Douanes ayant au moins le grade de contr\u00f4leur peuvent effectuer cette proc\u00e9dure, \u00e0 condition d\u2019avoir un ordre \u00e9crit d\u2019un agent ayant au moins le grade d\u2019inspecteur. Cet ordre doit d\u2019ailleurs \u00eatre pr\u00e9sent\u00e9 aux personnes concern\u00e9es par la mise en \u0153uvre de cette pr\u00e9rogative.<\/p>\n<p>La demande de l\u2019administration douani\u00e8re<\/p>\n<p>Dans sa demande de communication, l\u2019administration doit mentionner :<\/p>\n<ul>\n<li>la nature de la relation juridique ou \u00e9conomique existant entre la personne soumise au droit de communication et la ou les personnes dont l&#8217;identification est demand\u00e9e ;<\/li>\n<li>la ou les informations demand\u00e9es, pr\u00e9cis\u00e9es par l&#8217;un au moins des crit\u00e8res de recherche suivants :\n<ul>\n<li>la nature de la transaction ou du flux ;<\/li>\n<li>la situation g\u00e9ographique ;<\/li>\n<li>le seuil, pouvant \u00eatre exprim\u00e9 en quantit\u00e9, en nombre, en fr\u00e9quence ou en montant financier ;<\/li>\n<li>le mode de paiement ;<\/li>\n<\/ul>\n<\/li>\n<li>la p\u00e9riode sur laquelle porte la recherche, \u00e9ventuellement fractionn\u00e9e, mais ne pouvant exc\u00e9der 24 mois au total.<\/li>\n<\/ul>\n<p>Les informations recueillies<\/p>\n<p>La personne sollicit\u00e9e dispose d\u2019un d\u00e9lai, fix\u00e9 par l\u2019administration, pour envoyer les informations demand\u00e9es via un support informatique.<\/p>\n<p>Notez que ces informations seront conserv\u00e9es pendant 3 ans \u00e0 compter de leur r\u00e9ception, \u00e0 moins qu\u2019une proc\u00e9dure devant le juge ne soit enclench\u00e9e. Dans ce cas, elles seront conserv\u00e9es jusqu\u2019\u00e0 l\u2019expiration de toutes les voies de recours.<\/p>\n<div>Sources :  <\/p>\n<ul>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000046857190\/2024-03-28\" rel=\"noopener\" target=\"_blank\">Article 65 bis A du Code des douanes<\/a><\/li>\n<li><a href=\"https:\/\/www.legifrance.gouv.fr\/jorf\/id\/JORFTEXT000049328069\" rel=\"noopener\" target=\"_blank\">D\u00e9cret no 2024-267 du 26 mars 2024 fixant les conditions d&#8217;exercice du droit de communication mentionn\u00e9 \u00e0 l&#8217;article 65 bis A du code des douanes<\/a><\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/www.weblex.fr\/weblex-actualite\/droit-de-communication-des-douanes-on-en-sait-plus\" target=\"_blank\" rel=\"noopener\">Droit de communication des Douanes : on en sait plus !<\/a> &#8211; \u00a9 Copyright WebLex<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.weblex.fr\/sites\/default\/files\/actualites\/images\/documentsanalysesnumeriques.jpg\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dans le cadre de son \u00ab droit de communication \u00bb, l\u2019administration des Douanes peut obtenir des informations aupr\u00e8s d\u2019un certain nombre de personnes list\u00e9es par la loi. Ce droit a r\u00e9cemment \u00e9t\u00e9 \u00e9largi aux \u00ab informations relatives \u00e0 des personnes non nomm\u00e9ment d\u00e9sign\u00e9es \u00bb, mais un d\u00e9cret \u00e9tait n\u00e9cessaire pour en pr\u00e9ciser les modalit\u00e9s. Il vient d\u2019\u00eatre publi\u00e9. Que faut-il en retenir ?<\/p>\n","protected":false},"author":0,"featured_media":9879,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-9878","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>Droit de communication des Douanes : on en sait plus ! - 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\/droit-de-communication-des-douanes-on-en-sait-plus\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Droit de communication des Douanes : on en sait plus ! - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Dans le cadre de son \u00ab droit de communication \u00bb, l\u2019administration des Douanes peut obtenir des informations aupr\u00e8s d\u2019un certain nombre de personnes list\u00e9es par la loi. 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