{"id":685,"date":"2024-02-15T14:17:02","date_gmt":"2024-02-15T14:17:02","guid":{"rendered":"https:\/\/www.calc-avocat.com\/?p=685"},"modified":"2024-02-15T14:24:56","modified_gmt":"2024-02-15T14:24:56","slug":"loi-de-finances-pour-2024-la-modification-du-texte-de-larticle-155-a-et-la-creation-du-delit-dincitation-a-la-fraude-fiscale-devraient-inciter-les-praticiens-du-droit-de-la-pr","status":"publish","type":"post","link":"https:\/\/www.calc-avocat.com\/en\/loi-de-finances-pour-2024-la-modification-du-texte-de-larticle-155-a-et-la-creation-du-delit-dincitation-a-la-fraude-fiscale-devraient-inciter-les-praticiens-du-droit-de-la-pr\/","title":{"rendered":"Loi de finances pour 2024\u00a0: la modification du texte de l\u2019article 155 A et la cr\u00e9ation du d\u00e9lit d\u2019incitation \u00e0 la fraude fiscale devraient inciter les praticiens du droit de la propri\u00e9t\u00e9 industrielle \u00e0 interroger plus souvent leurs confr\u00e8res fiscalistes"},"content":{"rendered":"<p class=\"wp-block-paragraph\" style=\"text-align: justify;\">Initialement destin\u00e9 \u00e0 lutter contre la cr\u00e9ation de \u00ab\u00a0rent-a-star\u00a0companies\u00bb, c\u2019est-\u00e0-dire de soci\u00e9t\u00e9s destin\u00e9es \u00e0 percevoir la r\u00e9mun\u00e9ration due \u00e0 titre personnel aux sportifs, artistes et mannequins notamment, l\u2019article 155 A a \u00e9t\u00e9 utilis\u00e9 r\u00e9guli\u00e8rement de mani\u00e8re plus extensive par l\u2019administration fiscale. C\u2019\u00e9tait le cas notamment en pr\u00e9sence de droits incorporels, marques, droits \u00e0 l\u2019image ou droits d\u2019auteur par exemple, initialement d\u00e9tenus par des personnes physiques, dont la propri\u00e9t\u00e9 a \u00e9t\u00e9 transf\u00e9r\u00e9e \u00e0 une soci\u00e9t\u00e9 hors de France, \u00e0 charge pour celle-ci de les exploiter commercialement au travers de contrats de licence.<\/p>\n\n<p class=\"wp-block-paragraph\" style=\"text-align: justify;\">Le Conseil d\u2019Etat, par plusieurs arr\u00eats rendus en 2020 et 2021<a id=\"_ftnref1\" href=\"#_ftn1\">[1]<\/a> a mis un coup d\u2019arr\u00eat \u00e0 cette tendance en rappelant que le texte de l\u2019article 155 A, dans sa r\u00e9daction alors en vigueur, ne visait que les r\u00e9mun\u00e9rations vers\u00e9es en contrepartie de services rendus par une personne physique, et que l\u2019exploitation d\u2019un actif incorporel tel qu\u2019une marque pr\u00e9sente un caract\u00e8re passif et patrimonial et ne r\u00e9pond pas \u00e0 cette d\u00e9finition.<\/p>\n\n<p class=\"wp-block-paragraph\" style=\"text-align: justify;\">Mais l\u2019administration n\u2019est pas bonne joueuse. Comme il est de plus en plus fr\u00e9quemment d\u2019usage lorsque les juridictions lui donnent tort, le gouvernement a propos\u00e9 un amendement, adopt\u00e9 par la voie du 49-3 donc sans discussion, qui a modifi\u00e9 la r\u00e9daction de l\u2019article pour \u00e9tendre sa port\u00e9e aux sommes per\u00e7ues en contrepartie de l\u2019exploitation de droits immat\u00e9riels.<\/p>\n\n<p class=\"wp-block-paragraph\" style=\"text-align: justify;\">Les praticiens du droit de la propri\u00e9t\u00e9 industrielle et intellectuelle sont les premiers sollicit\u00e9s par leurs clients pour r\u00e9diger les contrats de cession des droits et les licences conclus avec des soci\u00e9t\u00e9s interpos\u00e9es hors de France. Il n\u2019est donc pas inutile qu\u2019ils soient en mesure d\u2019attirer leur attention sur les risques fiscaux d\u00e9coulant de cette r\u00e9organisation de leurs activit\u00e9s.<\/p>\n\n<p class=\"wp-block-paragraph\" style=\"text-align: justify;\">C\u2019est d\u2019autant plus vrai que l\u2019article 113 de la loi a introduit \u00e0 l\u2019article 1744 du Code G\u00e9n\u00e9ral des Imp\u00f4ts un nouveau d\u00e9lit d\u2019incitation \u00e0 la fraude fiscale.<\/p>\n\n<p class=\"wp-block-paragraph\" style=\"text-align: justify;\">Est vis\u00e9e par le texte \u00ab\u00a0<em>la mise \u00e0 disposition, \u00e0 titre gratuit ou on\u00e9reux,\u00a0d&rsquo;un ou de plusieurs moyens, services, actes ou instruments juridiques, fiscaux, comptables ou financiers dans le but de permettre \u00e0 un ou des tiers de se soustraire frauduleusement \u00e0 l&rsquo;\u00e9tablissement ou au paiement total ou partiel d&rsquo;imp\u00f4ts.<\/em>\u00a0\u00bb<\/p>\n\n<p class=\"wp-block-paragraph\" style=\"text-align: justify;\">La liste de ces moyens est limitative mais inclut notamment l\u2019interposition de personnes physiques ou morales \u00e9tablies \u00e0 l\u2019\u00e9tranger.<\/p>\n\n<p class=\"wp-block-paragraph\" style=\"text-align: justify;\">La loi \u00e9carte express\u00e9ment l\u2019application de l\u2019article L 227 du Livre des Proc\u00e9dures Fiscales qui fait obligation \u00e0 l\u2019administration ou au minist\u00e8re public de d\u00e9montrer que le contribuable s\u2019est volontairement soustrait ou tent\u00e9 de se soustraire \u00e0 l\u2019imp\u00f4t.\u00a0 Or si en droit p\u00e9nal g\u00e9n\u00e9ral, la r\u00e9alisation du d\u00e9lit suppose que soient r\u00e9unis l\u2019\u00e9l\u00e9ment mat\u00e9riel et l\u2019\u00e9l\u00e9ment intentionnel, on sait que ce deuxi\u00e8me crit\u00e8re est appr\u00e9ci\u00e9 souplement par les tribunaux. Les praticiens non fiscalistes pourraient donc assez ais\u00e9ment se trouver en difficult\u00e9 par simple m\u00e9connaissance, coupable ou non, des intentions finales de leur client.<\/p>\n\n<p class=\"wp-block-paragraph\" style=\"text-align: justify;\">Les sanctions pr\u00e9vues sont de 3 ans d\u2019emprisonnement et 250\u00a0000 \u20ac d\u2019amende, ainsi que des peines compl\u00e9mentaires telles que la privation des droits civiques, civils ou de famille, ou l\u2019interdiction d\u2019exercer une profession lib\u00e9rale ou commerciale pour les personnes physiques. L\u2019amende est multipli\u00e9e par 5 pour les personnes morales. C\u2019est donc un sujet qui devrait inciter les juristes \u00e0 demander syst\u00e9matiquement l\u2019\u00e9clairage d\u2019un fiscaliste.<\/p>\n<hr \/>\n<p class=\"wp-block-paragraph\" style=\"text-align: justify;\"><a id=\"_ftn1\" href=\"#_ftnref1\">[1]<\/a> CE 8-6-2020, n\u00b0 418962 et 418963\u00a0; CE 5-11-2021 n\u00b0 433\u00a0367<\/p>","protected":false},"excerpt":{"rendered":"<p>Initialement destin\u00e9 \u00e0 lutter contre la cr\u00e9ation de \u00ab\u00a0rent-a-star\u00a0companies\u00bb, c\u2019est-\u00e0-dire de soci\u00e9t\u00e9s destin\u00e9es \u00e0 percevoir la r\u00e9mun\u00e9ration due \u00e0 titre personnel aux sportifs, artistes et mannequins notamment, l\u2019article 155 A a \u00e9t\u00e9 utilis\u00e9 r\u00e9guli\u00e8rement de mani\u00e8re plus extensive par l\u2019administration fiscale. C\u2019\u00e9tait le cas notamment en pr\u00e9sence de droits incorporels, marques, droits \u00e0 l\u2019image ou [&hellip;]<\/p>","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ocean_post_layout":"","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"","ocean_second_sidebar":"","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"","ocean_custom_header_template":"","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"","ocean_menu_typo_font_family":"","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"default","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"on","ocean_gallery_id":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-685","post","type-post","status-publish","format-standard","hentry","category-uncategorized","entry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.9 - 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