{"id":4216,"date":"2019-04-03T13:37:00","date_gmt":"2019-04-03T13:37:00","guid":{"rendered":"https:\/\/pro.aclegal.fr\/?p=4216"},"modified":"2019-04-03T13:37:00","modified_gmt":"2019-04-03T13:37:00","slug":"anctions-en-cas-de-rectification-fiscale-des-sommes-deposees-sur-le-compte-etranger-non-declare-prescription-et-regularisation-spontanee","status":"publish","type":"post","link":"https:\/\/www.catastilegalinternational.com\/fr\/anctions-en-cas-de-rectification-fiscale-des-sommes-deposees-sur-le-compte-etranger-non-declare-prescription-et-regularisation-spontanee\/","title":{"rendered":"Sanctions en cas de rectification fiscale des sommes d\u00e9pos\u00e9es sur le compte \u00e9tranger non d\u00e9clar\u00e9 \u2013 Prescription et r\u00e9gularisation spontan\u00e9e"},"content":{"rendered":"\t\t
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Nous avons vu dans la premi\u00e8re partie de cet article que apr\u00e8s avoir constat\u00e9 l\u2019existence d\u2019un compte \u00e9tranger non d\u00e9clar\u00e9, l\u2019administration fiscale peut aussi proc\u00e9der \u00e0 une rectification des droits dus sur les sommes qui y sont d\u00e9pos\u00e9es et qui auraient d\u00fb \u00eatre d\u00e9clar\u00e9es en France.\n\n <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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DEUXI\u00c8ME PARTIE<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Sanctions en cas de rectification fiscale<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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3.1. La majoration de 80% en cas de rectification<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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L\u2019article 1729-0 A, I, a) du CGI pr\u00e9voit qu\u2019une majoration de 80% des droits dus s\u2019applique<\/strong>\u00a0\u00ab\u00a0<\/strong>en cas de rectification du fait des sommes figurant ou ayant figur\u00e9 sur un ou plusieurs comptes qui auraient d\u00fb \u00eatre d\u00e9clar\u00e9s en application du deuxi\u00e8me alin\u00e9a de l\u2019article\u00a01649 A\u00a0\u00bb.<\/em><\/p>

Cette majoration remplace l\u2019amende forfaitaire de 1.500 \u20ac pr\u00e9vue<\/strong>\u00a0par l\u2019article 1736, IV, 2 du CGI ainsi que toute autre amende ou majoration \u00e9ventuellement applicable\u00a0; en revanche, elle ne peut pas \u00eatre inf\u00e9rieure \u00e0 1.500 \u20ac.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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3.2. La majoration de 40% en cas de pr\u00e9somption de revenus imposables<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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L\u2019article 755 du CGI\u00a0<\/strong>dispose que\u00a0les avoirs d\u00e9tenus sur un compte \u00e9tranger sont susceptibles d\u2019\u00eatre pr\u00e9sum\u00e9s comme un patrimoine acquis \u00e0 titre gratuit\u00a0<\/strong>lorsque le contribuable n\u2019est pas en mesure d\u2019en justifier l\u2019origine et les modalit\u00e9s d\u2019acquisition dans le cadre de la\u00a0proc\u00e9dure pr\u00e9vue par l\u2019article L23 C du Livre des Proc\u00e9dures Fiscales (LPF).<\/strong><\/p>

Dans le cas o\u00f9 aucune justification suffisante n\u2019est apport\u00e9e par le contribuable,\u00a0<\/span>ces avoirs seraient donc soumis, pour leur enti\u00e8re valeur, au taux le plus \u00e9lev\u00e9 pr\u00e9vu par l\u2019article 777 du CGI<\/strong>\u00a0pour les droits de mutation \u00e0 titre gratuit, c\u2019est \u00e0 dire le taux de 60%.<\/span><\/p>

Cette taxation forfaitaire exclue l\u2019application de la majoration de 80% pr\u00e9c\u00e9demment d\u00e9crite.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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3.3. Sommes injustifi\u00e9es dans le cadre de la proc\u00e9dure pr\u00e9vue par l\u2019article L23 C du LPF\n <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Si le compte \u00e9tranger a \u00e9t\u00e9 utilis\u00e9 pour effectuer des transferts de sommes de la France vers l\u2019\u00e9tranger ou en provenance de l\u2019\u00e9tranger vers la France,\u00a0les sommes ainsi transf\u00e9r\u00e9es sont susceptibles d\u2019\u00eatre consid\u00e9r\u00e9es comme du revenu imposable (article 1649 A, 3\u00e8me alin\u00e9a du CGI).<\/strong><\/p>

Toutefois, cette\u00a0<\/span>pr\u00e9somption<\/strong>\u00a0<\/span>n\u2019est pas irr\u00e9fragable<\/strong>\u00a0et le contribuable peut \u00e9viter la taxation desdites sommes en donnant la preuve que ces sommes ne constituent pas de revenus imposables, que ce soit parce que ces derni\u00e8res ont d\u00e9j\u00e0 \u00e9t\u00e9 impos\u00e9es en France ou bien parce qu\u2019il s\u2019agit de sommes exon\u00e9r\u00e9s ou non soumis \u00e0 l\u2019imp\u00f4t en France.<\/span><\/p>

Dans le cas o\u00f9 il ne serait pas possible d\u2019apporter une telle preuve,\u00a0<\/span>la majoration de 40% pr\u00e9vue par le<\/strong>\u00a0<\/span>premier alin\u00e9a de l\u2019article 1758 du CGI\u00a0<\/strong>devrait s\u2019appliquer sur le montant des imp\u00f4ts dus sur les sommes pr\u00e9sum\u00e9es imposables\u00a0<\/span>sauf que la majoration de 80% pr\u00e9vue par l\u2019article 1729-0 A, I, a) du CGI ne trouve \u00e0 s\u2019appliquer.\u00a0<\/strong>Dans ce dernier cas, cette majoration remplace la majoration de 40% ainsi que l\u2019\u00e9ventuelle amende forfaitaire de 1.500 \u20ac par compte non d\u00e9clar\u00e9.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\n\t\t\t\t\t\tAvez-vous des choses \u00e0 d\u00e9clarer ?\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t
\n\t\t\t\t\t\tNous pouvons vous assister dans la d\u00e9claration de comptes d\u00e9tenus \u00e0 l'\u00e9tranger et r\u00e9gulariser votre situation.\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t
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4. D\u00e9lais de prescription applicables \u2013 R\u00e9gularisation spontan\u00e9e\n <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Comme d\u00e9j\u00e0 \u00e9voqu\u00e9 pr\u00e9c\u00e9demment, l\u2019administration ne peut pas sanctionner sans d\u00e9lai le d\u00e9faut de d\u00e9claration d\u2019un compte d\u00e9tenu \u00e0 l\u2019\u00e9tranger.<\/p>

En mati\u00e8re de comptes bancaires d\u00e9tenus \u00e0 l\u2019\u00e9tranger non d\u00e9clar\u00e9s, le\u00a0droit de reprise de l\u2019administration<\/strong>\u00a0(c\u2019est \u00e0 dire, le temps que l\u2019administration a pour r\u00e9clamer le paiement d\u2019un imp\u00f4t et\/ou appliquer une sanction)\u00a0s\u2019exerce jusqu\u2019\u00e0 la dixi\u00e8me ann\u00e9e\u00a0<\/strong>suivant celle au titre de laquelle la d\u00e9claration du compte aurait d\u00fb \u00eatre faite (article L169, 4\u00e8me alin\u00e9a du Livre des Proc\u00e9dures Fiscales \u2013 LPF).<\/p>

Cette prescription \u00ab\u00a0longue\u00a0\u00bb\u00a0fait exception au d<\/strong>\u00e9lai de droit commun de 3 ans<\/strong>\u00a0pr\u00e9vu par le\u00a0premier alin\u00e9a de l\u2019article L169 du LPF.<\/p>

Toutefois, toujours le quatri\u00e8me alin\u00e9a de l\u2019article L169 du LPF dispose que\u00a0le d\u00e9lai de prescription est de 3 ans\u00a0<\/strong>\u201c\u2026\u00a0lorsque le contribuable apporte la preuve que le total des soldes cr\u00e9diteurs de ses comptes \u00e0 l\u2019\u00e9tranger n\u2019a pas exc\u00e9d\u00e9 50 000 \u20ac \u00e0 un moment quelconque de l\u2019ann\u00e9e au titre de laquelle la d\u00e9claration devait \u00eatre faite. Le droit de reprise de l\u2019administration concerne les seuls revenus ou b\u00e9n\u00e9fices aff\u00e9rents aux obligations d\u00e9claratives qui n\u2019ont pas \u00e9t\u00e9 respect\u00e9es.\u201d\u00a0<\/em><\/p>

Par ailleurs, dans le cas o\u00f9\u00a0le contribuable<\/strong>\u00a0r\u00e9gularise spontan\u00e9ment sa situation concernant les comptes bancaires d\u00e9tenus \u00e0 l\u2019\u00e9tranger,\u00a0<\/strong>l\u2019administration, par voie de transaction, peut proposer une\u00a0att\u00e9nuation des p\u00e9nalit\u00e9s\u00a0<\/strong>ainsi qu\u2019une\u00a0\u00e9ventuelle r\u00e9duction de la p\u00e9riode de prescription exc\u00e9dant le d\u00e9lai normal de reprise de 3 ans.\u00a0<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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L’opinion exprim\u00e9e dans cet article est purement informative.

Cet article ne constitue en aucun cas un avis juridique.

En outre, il ne faut pas oublier que la question fiscale de chaque client est diff\u00e9rente car les situations personnelles et patrimoniales de chacun sont, dans la plupart des cas, essentiellement diff\u00e9rentes.

Si vous avez un probl\u00e8me fiscal similaire, nous vous invitons \u00e0 nous contacter pour une premi\u00e8re discussion de votre cas.<\/div>
\u00a0<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n

Cabinet Fiscal International AC Legal<\/h2>

N'h\u00e9sitez pas \u00e0 nous contacter !<\/p>

Quelle que soit votre demande, nous sommes heureux de vous assister dans vos questions de fiscalit\u00e9 internationale et patrimoniale.<\/p>CONTACT<\/a>\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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NOS ARTICLES<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\tQuitter la France pour l’Italie : exit tax, vente de biens et cons\u00e9quences successorales\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\tLe r\u00e9gime des impatri\u00e9s en France : conditions et exon\u00e9rations de l\u2019article 155 B du CGI\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\tR\u00e9solution amiable vs proc\u00e8s commercial : enseignements tir\u00e9s de cas r\u00e9els\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\tFiscalit\u00e9 des gains sur cryptomonnaies en France (2026)\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\tM\u00e9diation judiciaire : fonctionnement, \u00e9tapes et avantages pour les entreprises\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t
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\n\t\t\t\n\t\t\t\tLes MARD en France : n\u00e9gociation assist\u00e9e, proc\u00e9dure participative, m\u00e9diation et conciliation\t\t\t<\/a>\n\t\t<\/h6>\n\t\t\n\t\t\n\t\t\tLEGGERE \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

Nous avons vu dans la premi\u00e8re partie de cet article que apr\u00e8s avoir constat\u00e9 l\u2019existence d\u2019un compte \u00e9tranger non d\u00e9clar\u00e9, l\u2019administration fiscale peut aussi proc\u00e9der<\/p>\n","protected":false},"author":5,"featured_media":4217,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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