{"id":1062,"date":"2017-01-09T13:13:09","date_gmt":"2017-01-09T13:13:09","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=1062"},"modified":"2017-01-09T13:13:09","modified_gmt":"2017-01-09T13:13:09","slug":"manquements-graves-la-perte-de-certains-avantages-fiscaux-constitutionnelle","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=1062","title":{"rendered":"Manquements graves : la perte de certains avantages fiscaux constitutionnelle"},"content":{"rendered":"

L’article 1731 bis,\u00a01 du Code G\u00e9n\u00e9ral des Imp\u00f4ts qui supprime la possibilit\u00e9 d’imputer en mati\u00e8re d’imp\u00f4t sur le revenu les r\u00e9ductions d’imp\u00f4ts et d\u00e9ficits sur les rehaussements entra\u00eenant l’application de majorations de 40%, 80% ou 100% pour manquements graves est constitutionnel.<\/p>\n

En effet, le Conseil Constitutionnel consid\u00e8re que l’article 1731 bis, 1 du CGI poursuit l’objectif de valeur constitutionnelle de lutte contre la fraude et l’\u00e9vasion fiscale sans m\u00e9conna\u00eetre le principe de proportionnalit\u00e9 des peines garanti par l’article 8 de la D\u00e9claration des droits de l’Homme et du citoyen.<\/p>\n

Pour rappel sont consid\u00e9r\u00e9s comme des manquements graves le d\u00e9faut de d\u00e9claration apr\u00e8s une mise en demeure, \u00a0l’exercice d’une activit\u00e9 occulte, l’insuffisance d\u00e9clarative intentionnelle et l’opposition au contr\u00f4le fiscal.<\/p>\n

 <\/p>\n

Conseil Constitutionnel, QPC 16-9-2016 n\u00b02016-564<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

L’article 1731 bis,\u00a01 du Code G\u00e9n\u00e9ral des Imp\u00f4ts qui supprime la possibilit\u00e9 d’imputer en mati\u00e8re d’imp\u00f4t sur le revenu les r\u00e9ductions d’imp\u00f4ts et d\u00e9ficits sur les rehaussements entra\u00eenant l’application de majorations de 40%, 80% ou 100% pour manquements graves est constitutionnel. En effet, le Conseil Constitutionnel consid\u00e8re que l’article 1731 bis, 1 du CGI poursuit […]<\/p>\n","protected":false},"author":9,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-1062","post","type-post","status-publish","format-standard","hentry","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/1062","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1062"}],"version-history":[{"count":2,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/1062\/revisions"}],"predecessor-version":[{"id":1065,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/1062\/revisions\/1065"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1062"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1062"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1062"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}