{"id":984,"date":"2016-09-19T12:47:23","date_gmt":"2016-09-19T12:47:23","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=984"},"modified":"2016-09-19T13:10:20","modified_gmt":"2016-09-19T13:10:20","slug":"le-conseil-consitutionnel-declare-inconstitutionnelle-lamende-proportionnelle-pour-non-declaration-de-comptes-bancaires-a-letranger","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=984","title":{"rendered":"Le Conseil Consitutionnel d\u00e9clare inconstitutionnelle l&rsquo;amende proportionnelle pour non-d\u00e9claration de comptes bancaires \u00e0 l&rsquo;\u00e9tranger"},"content":{"rendered":"<p>Selon les dispositions de l\u2019article 1736 IV al 2 du CGI \u00ab\u00a0Si le total des soldes cr\u00e9diteurs du ou des comptes \u00e0 l\u2019\u00e9tranger non d\u00e9clar\u00e9s est \u00e9gal ou sup\u00e9rieur \u00e0 50\u00a0000 \u20ac au 31 d\u00e9cembre de l\u2019ann\u00e9e au titre de laquelle la d\u00e9claration devait \u00eatre faite, l\u2019amende par compte non d\u00e9clar\u00e9 est \u00e9gale \u00e0 5% du solde cr\u00e9diteur de ce m\u00eame compte, sans pouvoir \u00eatre inf\u00e9rieure aux montants pr\u00e9vus au premier alin\u00e9a du pr\u00e9sent 2.\u00a0\u00bb.<\/p>\n<p>Dans sa d\u00e9cision du 22 juillet 2016, le Conseil Constitutionnel d\u00e9cide que cet alin\u00e9a est contraire \u00e0 la Constitution et que cette inconstitutionnalit\u00e9 prend effet \u00e0 compter de la publication de la d\u00e9cision, soit le 24 juillet 2016 (date de publication au Journal Officiel).<\/p>\n<p>Le Conseil Constitutionnel n\u2019ayant \u00e9t\u00e9 saisi que de l\u2019amende proportionnelle, cette d\u00e9cision ne remet pas en cause les amendes fixes de 5\u00a0000\u20ac et 10\u00a0000 \u20ac. Pour m\u00e9moire, le Conseil Constitutionnel avait d\u00e9clar\u00e9es constitutionnelles ces amendes fixes. (CC 17\/09\/2015 n\u00b02015-481 QPC.)<\/p>\n<p><em>CC 22 juillet, 2016 n\u00b02016-554 QPC<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Selon les dispositions de l\u2019article 1736 IV al 2 du CGI \u00ab\u00a0Si le total des soldes cr\u00e9diteurs du ou des comptes \u00e0 l\u2019\u00e9tranger non d\u00e9clar\u00e9s est \u00e9gal ou sup\u00e9rieur \u00e0 50\u00a0000 \u20ac au 31 d\u00e9cembre de l\u2019ann\u00e9e au titre de laquelle la d\u00e9claration devait \u00eatre faite, l\u2019amende par compte non d\u00e9clar\u00e9 est \u00e9gale \u00e0 5% [&hellip;]<\/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-984","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\/984","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=984"}],"version-history":[{"count":3,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/984\/revisions"}],"predecessor-version":[{"id":988,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/984\/revisions\/988"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=984"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=984"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=984"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}