Les fraudes fiscales d’un montant au moins égal à 50 000 € commises par les sociétés pourront faire l’objet d’une publication sur le site Internet de l’administration fiscale pendant une durée maximale d’1 an. Un décret en Conseil d’État devant encore préciser les conditions d’application de ce dispositif.
À noter : cette publication ne sera pas possible lorsque les manquements de la société auront fait l’objet d’un dépôt de plainte pour fraude fiscale par l’administration afin d’éviter un cumul de sanctions administratives et pénales excessif.
Cette communication portera sur les informations suivantes :
– la nature et le montant de la fraude ;
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Une publication qui sera toutefois subordonnée à l’avis conforme de la commission des infractions fiscales.
Précision : une copie de la saisine de la commission sera envoyée à la société, laquelle disposera d’un délai de 30 jours pour présenter ses observations écrites à la commission.
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Et en cas de recours ?
Si un recours (une réclamation fiscale, notamment) est formé sur les impositions et les amendes ou majorations avant l’expiration du délai de 60 jours, il aura pour effet de suspendre la publication tant que les sanctions ne seront pas devenues définitives.
Et lorsqu’un recours sera présenté après l’expiration de ce délai, la publication sera retirée du site internet de l’administration tant que ne sera pas intervenue une décision juridictionnelle confirmant de manière définitive le bien-fondé de la décision de publication.
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