{"id":2263,"date":"2016-10-26T08:42:11","date_gmt":"2016-10-26T08:42:11","guid":{"rendered":"http:\/\/www.abitbol-associes.com\/fr\/?p=2263"},"modified":"2018-02-04T10:52:11","modified_gmt":"2018-02-04T10:52:11","slug":"fiscalite-en-france-regularisation-des-comptes-bancaires-detenus-a-letranger","status":"publish","type":"post","link":"https:\/\/www.abitbol-associes.com\/he\/fiscalite-en-france-regularisation-des-comptes-bancaires-detenus-a-letranger\/","title":{"rendered":"Fiscalit\u00e9 en France: R\u00e9gularisation des comptes bancaires d\u00e9tenus \u00e0 l&#8217;\u00e9tranger"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2265\" src=\"https:\/\/abitbol-associes.com\/wp-content\/uploads\/2016\/10\/images.jpg\" alt=\"images\" width=\"276\" height=\"183\" srcset=\"https:\/\/www.abitbol-associes.com\/wp-content\/uploads\/2016\/10\/images.jpg 276w, https:\/\/www.abitbol-associes.com\/wp-content\/uploads\/2016\/10\/images-150x99.jpg 150w\" sizes=\"auto, (max-width: 276px) 100vw, 276px\" \/><\/p>\n<p><strong>Dans un contexte g\u00e9n\u00e9ral d&#8217;intensification de la r\u00e9pression de la fraude fiscale en France, nous abordons ici la derni\u00e8re actualit\u00e9 en mati\u00e8re de r\u00e9gularisation des comptes bancaires d\u00e9tenus \u00e0 l&#8217;\u00e9tranger. \u00a0\u00a0<\/strong><\/p>\n<h5><span style=\"text-decoration: underline;\">I) Les comptes d\u00e9tenus \u00e0 l\u2019\u00e9tranger<\/span><\/h5>\n<p><span style=\"text-decoration: underline;\">A. L\u2019obligation de r\u00e9gularisation des comptes d\u00e9tenus \u00e0 l\u2019\u00e9tranger<\/span><\/p>\n<p>Le\u00a0paragraphe\u00a02 de l\u2019article 98 de la loi n\u00b0 89-935 du 29 d\u00e9cembre 1989 de finances pour 1990 a compl\u00e9t\u00e9 <a href=\"https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?idArticle=LEGIARTI000006306932&amp;cidTexte=LEGITEXT000006069577\">l\u2019article 1649 A<\/a> du code g\u00e9n\u00e9ral des imp\u00f4ts (CGI) d\u2019un nouvel alin\u00e9a instituant une obligation de d\u00e9claration des comptes ouverts, utilis\u00e9s ou clos \u00e0 l\u2019\u00e9tranger par les personnes domicili\u00e9es ou \u00e9tablies en France et, par cons\u00e9quent, imposables en France.<\/p>\n<p>Cette obligation de d\u00e9claration est souvent ignor\u00e9e des contribuables constituant de fait l&#8217;\u00e9vasion fiscale. D\u00e8s lors, il revient au contribuable de prouver que les sommes d\u00e9tenues sur ce type de comptes n\u2019ont pas \u00e9chapp\u00e9 \u00e0 l\u2019imposition fran\u00e7aise.<\/p>\n<h5><span style=\"text-decoration: underline;\">B) L\u2019absence de d\u00e9claration sanctionn\u00e9e<\/span><\/h5>\n<p><a href=\"https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?cidTexte=LEGITEXT000006069577&amp;idArticle=LEGIARTI000006313094\">L\u2019article 1768 <em>bis<\/em> 2.<\/a> du CGI pr\u00e9voit la sanction pour la m\u00e9connaissance des obligations d\u00e9claratives pr\u00e9cit\u00e9s. Celle-ci consiste en une amende fiscale fixe d\u2019un montant de 750\u20ac par compte non d\u00e9clar\u00e9e. Dans le m\u00eame temps le code mon\u00e9taire et financier (CMF) copiait en miroir cette sanction en son <a href=\"https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?cidTexte=LEGITEXT000006072026&amp;idArticle=LEGIARTI000006645856&amp;dateTexte=&amp;categorieLien=cid\">article L.152-5<\/a>.<\/p>\n<p>Cette sanction a \u00e9t\u00e9 port\u00e9e \u00e0 hauteur de 1.500\u20ac pour les comptes non d\u00e9clar\u00e9s domicili\u00e9s dans un Etat poss\u00e9dant un accord administratif avec la France et \u00e0 hauteur de 10.000\u20ac pour les comptes domicili\u00e9s dans un Etat non titulaire d\u2019une tel convention (Loi de finance rectificative pour 2008 codifi\u00e9 \u00e0 l\u2019<a href=\"https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?idArticle=LEGIARTI000033042796&amp;cidTexte=LEGITEXT000006069577&amp;dateTexte=20160916&amp;oldAction=rechCodeArticle&amp;fastReqId=562559953&amp;nbResultRech=1\">article 1736 IV du CGI<\/a>). Cette modification qui ne s\u2019est pas traduite par le changement de la sanction clone figurant dans le CMF, n\u2019a pas \u00e9mu le Conseil constitutionnel.<\/p>\n<p>Une deuxi\u00e8me modification de cette sanction dans la loi de finance rectificative en date du 14 mars 2012 a cependant fait l\u2019objet d\u2019une censure par l\u2019Assembl\u00e9e des Sages.<\/p>\n<h4><span style=\"text-decoration: underline;\">II) La n\u00e9cessit\u00e9 de pallier un manque \u00e0 gagner<\/span><\/h4>\n<p>En effet, le Conseil d&#8217;Etat, dans une d\u00e9cision constitutionnelle rendue le 22 juillet 2016 a \u00a0censur\u00e9 pour disproportionnalit\u00e9 la sanction fiscale en valeur absolue pr\u00e9vue \u00e0\u00a0<a href=\"https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?idArticle=LEGIARTI000033042796&amp;cidTexte=LEGITEXT000006069577&amp;dateTexte=20160916&amp;oldAction=rechCodeArticle&amp;fastReqId=562559953&amp;nbResultRech=1\">l\u2019article 1736 IV<\/a> du CGI fixant l\u2019amende \u00e0 5% du solde par compte non d\u00e9clar\u00e9 dans le cas o\u00f9 le solde du compte est sup\u00e9rieur ou \u00e9gal \u00e0 50.000\u20ac et applicable \u00e0 compter de 2011.<\/p>\n<h5><span style=\"text-decoration: underline;\">A) Le bouleversement de la d\u00e9cision du Conseil Constitutio<\/span>nnel<\/h5>\n<p>La modification dans la loi de finance rectificative en date du 14 mars 2012 de la sanction de non d\u00e9claration des comptes domicili\u00e9s \u00e0 l\u2019\u00e9tranger dont le solde est sup\u00e9rieur \u00e0 50.000\u20ac a permis \u00e0 l\u2019Etat de disposer d\u2019un outil dissuasif efficace pour lutter contre le manquement \u00e0 l\u2019obligation d\u00e9clarative de <a href=\"https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?idArticle=LEGIARTI000006306932&amp;cidTexte=LEGITEXT000006069577\">l\u2019article 1649 A<\/a> du CGI.<\/p>\n<p>N\u00e9anmoins, le Conseil Constitutionnel n\u2019a pas consid\u00e9r\u00e9 cette nouvelle sanction comme proportionnelle et l\u2019a censur\u00e9 compte tenu de la sanction de 750\u20ac rest\u00e9e inchang\u00e9e dans <a href=\"https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?cidTexte=LEGITEXT000006072026&amp;idArticle=LEGIARTI000006645856&amp;dateTexte=&amp;categorieLien=cid\">l\u2019article L.152-5<\/a> du CMF.<\/p>\n<p>Cette d\u00e9cision n\u2019a cependant pas \u00e9t\u00e9 accueillie favorablement du cot\u00e9 de Bercy.<\/p>\n<h5><span style=\"text-decoration: underline;\">B) L\u2019augmentation des majorations transactionnelles<\/span><\/h5>\n<p>Depuis septembre\u00a02013, le minist\u00e8re de l\u2019\u00c9conomie et des Finances a mis en place une cellule sp\u00e9ciale pour permettre aux d\u00e9tenteurs de ces comptes de r\u00e9gulariser volontairement leur situation. La d\u00e9claration spontan\u00e9e permet d\u2019\u00e9viter les lourdes p\u00e9nalit\u00e9s et majorations r\u00e9sultant d\u2019un redressement fiscal (<a href=\"https:\/\/www.legifrance.gouv.fr\/affichCodeArticle.do?cidTexte=LEGITEXT000006069577&amp;idArticle=LEGIARTI000006312893&amp;dateTexte=&amp;categorieLien=cid\">Article 1729 du CGI<\/a> en plus de sanctions pr\u00e9cit\u00e9es).<\/p>\n<p>Suite \u00e0 la d\u00e9cision du Conseil Constitutionnel, le Minist\u00e8re des finances, dans une circulaire du 14 septembre 2016, a d\u00e9cid\u00e9 de porter \u00e0 25% (15% auparavant) la majoration en cas de d\u00e9claration spontan\u00e9e pour les fraudeurs dits \u00ab\u00a0passifs \u00bb (qui n\u2019ont pas organis\u00e9 leur \u00e9vasion fiscale), et \u00e0 35% (30% auparavant) la majoration due par les fraudeurs dits \u00ab\u00a0actifs\u00a0\u00bb dans une tentative de pallier au manque provoqu\u00e9 par la d\u00e9cision des Sages.<\/p>\n<p dir=\"ltr\" style=\"text-align: left;\">Cette circulaire est d\u00e9sormais applicable aux d\u00e9clarations de r\u00e9gularisation faites \u00e0 compter du 16 septembre 2016.<\/p>\n\n\t\t<div class='author-shortcodes'>\n\t\t\t<div class='author-inner'>\n\t\t\t\t<div class='author-image'>\n\t\t\t<img src='https:\/\/abitbol-associes.com\/wp-content\/uploads\/2013\/06\/Logo-Carr\u00e9.jpg' alt='' \/>\n\t\t\t<div class='author-overlay'><\/div>\n\t\t<\/div> <!-- .author-image -->Notre Cabinet, enrichi de ses avocats et conseillers fiscalistes fran\u00e7ais et isra\u00e9liens, s&#8217;est fix\u00e9 pour mission de vous garantir une intervention de haut niveau gr\u00e2ce \u00e0 notre double expertise et notre pr\u00e9sence en France et en Isra\u00ebl.\n\t\t\t<\/div> <!-- .author-inner -->\n\t\t<\/div> <!-- .author-shortcodes -->\n<p style=\"text-align: justify;\">Notes:<\/p>\n<p><strong><em>* \u00a0<a href=\"http:\/\/www.conseil-constitutionnel.fr\/conseil-constitutionnel\/francais\/les-decisions\/acces-par-date\/decisions-depuis-1959\/2016\/2016-554-qpc\/decision-n-2016-554-qpc-du-22-juillet-2016.147627.html\">D\u00e9cision n\u00b0 2016-554 QPC du 22 juillet 2016<br \/>\n<\/a><\/em><\/strong><strong><em>**\u00a0<a href=\"http:\/\/www.conseil-constitutionnel.fr\/conseil-constitutionnel\/root\/bank\/download\/2016554QPC2016554qpc_ccc.pdf\">P\u00e9rim\u00e8tre de la d\u00e9cision<br \/>\n<\/a><\/em><\/strong><strong><em>***\u00a0<a href=\"http:\/\/www.economie.gouv.fr\/files\/files\/PDF\/Circulaire14septembre2016.pdf\">Circulaire du 14\/09\/2016<\/a><\/em><\/strong><\/p>\n<!-- Go to www.addthis.com\/dashboard to customize your tools -->\r\n<div class=\"addthis_native_toolbox\"><\/div>\r\n<br \/>\r\n<br \/>","protected":false},"excerpt":{"rendered":"<p class=\"qtranxs-available-languages-message qtranxs-available-languages-message-he\">Sorry, this entry is only available in <a href=\"https:\/\/www.abitbol-associes.com\/fr\/wp-json\/wp\/v2\/posts\/2263\" class=\"qtranxs-available-language-link qtranxs-available-language-link-fr\" title=\"Fran\u00e7ais\">Fran\u00e7ais<\/a>.<\/p>\n<!-- Go to www.addthis.com\/dashboard to customize your tools -->\r\n<div class=\"addthis_native_toolbox\"><\/div>\r\n<br \/>\r\n<br \/>","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[69,4,77],"tags":[43,62,40],"class_list":["post-2263","post","type-post","status-publish","format-standard","hentry","category-alyah-israel","category-blog","category-fiscalite-israel-france","tag-alya","tag-fiscalite-france","tag-fiscalite-israel"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.5 - 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