{"id":170343,"date":"2023-06-26T14:00:00","date_gmt":"2023-06-26T14:00:00","guid":{"rendered":"https:\/\/representant-fiscal.com\/?p=170343"},"modified":"2023-06-23T15:07:25","modified_gmt":"2023-06-23T15:07:25","slug":"le-principe-de-proportionnalite-des-peines-deux-jurisprudences-recentes","status":"publish","type":"post","link":"https:\/\/representant-fiscal.com\/fr\/le-principe-de-proportionnalite-des-peines-deux-jurisprudences-recentes\/","title":{"rendered":"Le principe de proportionnalit\u00e9 des peines : deux jurisprudences r\u00e9centes"},"content":{"rendered":"<div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" id=\"el-7606db20\" data-vce-do-apply=\"all el-7606db20\"><div class=\"vce-content-background-container\"><\/div><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-5240c0fc\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-5240c0fc\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-5240c0fc\"><div class=\"vce-single-image-container vce-single-image--align-left\"><div class=\"vce vce-single-image-wrapper\" id=\"el-fc5023a0\" data-vce-do-apply=\"all el-fc5023a0\"><figure><div class=\"vce-single-image-figure-inner\" style=\"width: 600px;\"><div class=\"vce-single-image-inner vce-single-image--absolute\" style=\"width: 100%; padding-bottom: 65.8333%;\"><img decoding=\"async\" class=\"vce-single-image\" src=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/06\/depositphotos_149873568-stock-photo-tax-concept-with-books.webp\" data-img-src=\"https:\/\/representant-fiscal.com\/wp-content\/uploads\/2023\/06\/depositphotos_149873568-stock-photo-tax-concept-with-books.webp\" data-attachment-id=\"170363\" alt=\"\" title=\"depositphotos_149873568-stock-photo-tax-concept-with-books\"><\/div><\/div><figcaption hidden=\"\"><\/figcaption><\/figure><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"vce-row-container\" data-vce-boxed-width=\"true\"><div class=\"vce-row vce-row--col-gap-30 vce-row-equal-height vce-row-content--top\" id=\"el-b6aac974\" data-vce-do-apply=\"all el-b6aac974\"><div class=\"vce-content-background-container\"><\/div><div class=\"vce-row-content\" data-vce-element-content=\"true\"><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-first vce-col--lg-first vce-col--xl-first\" id=\"el-d7850de4\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-d7850de4\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-d7850de4\"><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-de44cd9d\" data-vce-do-apply=\"all el-de44cd9d\"><p style=\"text-align: center; line-height: 0.75;\"><span style=\"font-size: 16pt;\"><strong><span style=\"color: #be3245;\">Arr\u00eat de la Cour de Justice de l\u2019UE du 17 mai 2023 <\/span><\/strong><\/span><\/p><p style=\"text-align: center; line-height: 0.75;\"><span style=\"font-size: 16pt;\"><strong><span style=\"color: #be3245;\">Affaire C-418\/22 SA CEZAM<\/span> <\/strong><\/span><\/p><p>En l\u2019esp\u00e8ce, la question portait sur la conformit\u00e9 d\u2019une amende applicable en Belgique en cas de d\u00e9faut de d\u00e9p\u00f4t des d\u00e9clarations de TVA&nbsp;; amende s\u2019\u00e9levant en l\u2019esp\u00e8ce \u00e0 20% du montant de la TVA.<\/p><p>La soci\u00e9t\u00e9 estimait que l\u2019administration fiscale Belge aurait du tenir compte du montant de la TVA due apr\u00e8s d\u00e9duction de la TVA d\u00e9ductible. La non prise en compte de la d\u00e9ductibilit\u00e9 de la TVA \u00e9tant d\u00e8s lors jug\u00e9 comme une m\u00e9connaissance du droit \u00e0 d\u00e9duction et du principe de neutralit\u00e9 fiscale.<\/p><p><span style=\"color: #194862;\"><strong>La cour juge que l\u2019amende forfaitaire mise en place en Belgique pour m\u00e9connaissance de l\u2019obligation de d\u00e9clarer et de verser la TVA n\u2019est pas contraire \u00e0 la directive TVA ni au respect du principe de proportionnalit\u00e9 et de neutralit\u00e9 fiscale, et ce m\u00eame si la TVA d\u00e9ductible n\u2019a pas \u00e9t\u00e9 prise en compte<\/strong>.<\/span><\/p><\/div><\/div><\/div><\/div><\/div><div class=\"vce-col vce-col--md-auto vce-col--xs-1 vce-col--xs-last vce-col--xs-first vce-col--sm-last vce-col--sm-first vce-col--md-last vce-col--lg-last vce-col--xl-last\" id=\"el-d9e59763\"><div class=\"vce-col-inner\" data-vce-do-apply=\"border margin background  el-d9e59763\"><div class=\"vce-col-content\" data-vce-element-content=\"true\" data-vce-do-apply=\"padding el-d9e59763\"><div class=\"vce-text-block\"><div class=\"vce-text-block-wrapper vce\" id=\"el-293f926d\" data-vce-do-apply=\"all el-293f926d\"><p style=\"text-align: center; line-height: 0.75;\"><span style=\"font-size: 16pt;\"><strong><span style=\"color: #be3245;\">Arr\u00eat du Conseil d\u2019Etat du 14 Avril 2023<\/span> <\/strong><\/span><\/p><p>En l\u2019esp\u00e8ce un contribuable a contest\u00e9 les dispositions de l\u2019article 1737 du Code g\u00e9n\u00e9ral des imp\u00f4ts qui \u00e9nonce que&nbsp;: \u00ab&nbsp;<em>II. \u2013 Toute omission ou inexactitude constat\u00e9e dans les factures ou documents en tenant lieu mentionn\u00e9s aux articles 289 et 290 quinquies donne lieu \u00e0 l'application d'une amende de 15 \u20ac. Toutefois, le montant total des amendes dues au titre de chaque facture ou document ne peut exc\u00e9der le quart du montant qui y est ou aurait d\u00fb y \u00eatre mentionn\u00e9.&nbsp;\u00bb<\/em><\/p><p>Le contribuable invoque la non-conformit\u00e9 d\u2019un tel dispositif au regard <span style=\"color: #194862;\"><strong>du principe constitutionnel de proportionnalit\u00e9 des peines r\u00e9sultant de l\u2019article 8 de la D\u00e9claration des Droits de l\u2019Homme et du Citoyen. <\/strong><\/span><\/p><p>Le Conseil d\u2019Etat a consid\u00e9r\u00e9 que cette Question Prioritaire de Constitutionnalit\u00e9 pr\u00e9sentait un <span style=\"color: #194862;\"><strong>caract\u00e8re s\u00e9rieux. La question a donc \u00e9t\u00e9 transmise au Conseil Constitutionnel.<\/strong><\/span><\/p><p><strong><span style=\"color: #be3245;\">A suivre&nbsp;!<\/span> <\/strong><\/p><\/div><\/div><\/div><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Arr\u00eat de la Cour de Justice de l\u2019UE du 17 mai 2023 Affaire C-418\/22 SA CEZAM En l\u2019esp\u00e8ce, la question portait sur la conformit\u00e9 d\u2019une amende applicable en Belgique en cas de d\u00e9faut de d\u00e9p\u00f4t des d\u00e9clarations de TVA&nbsp;; amende s\u2019\u00e9levant en l\u2019esp\u00e8ce \u00e0 20% du montant de la TVA.La soci\u00e9t\u00e9 estimait que l\u2019administration fiscale [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":true,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-170343","post","type-post","status-publish","format-standard","hentry","category-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - 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