{"id":365,"date":"2013-02-06T16:09:25","date_gmt":"2013-02-06T15:09:25","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=365"},"modified":"2017-11-22T21:13:38","modified_gmt":"2017-11-22T20:13:38","slug":"la-cotisation-speciale-sur-commissions-secretes-constitue-une-sanction-penale","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/la-cotisation-speciale-sur-commissions-secretes-constitue-une-sanction-penale\/","title":{"rendered":"La cotisation sp\u00e9ciale sur commissions secr\u00e8tes constitue une sanction p\u00e9nale"},"content":{"rendered":"<p>La doctrine et la jurisprudence ont d\u00e9j\u00e0 fr\u00e9quemment d\u00e9fendu que la cotisation sp\u00e9ciale sur commissions secr\u00e8tes a le caract\u00e8re d&rsquo;une sanction (p\u00e9nale). Cela signifie que le juge a une comp\u00e9tence de pleine juridiction\u00a0 pour exercer un contr\u00f4le marginal de proportionnalit\u00e9\u00a0prescrit par la Constitution.<\/p>\n<p>Le juge peut r\u00e9duire ou supprimer la cotisation sp\u00e9ciale sur commissions secr\u00e8tes dans la mesure o\u00f9 la sanction est disproportionn\u00e9e par rapport \u00e0 la faute commise par le contribuable.<\/p>\n<p>Tout ce qui rel\u00e8ve de l&rsquo;appr\u00e9ciation de l&rsquo;administration fiscale, est aussi soumis au contr\u00f4le du juge.<\/p>\n<p>Dans la mesure o\u00f9 une cotisation sp\u00e9ciale sur commissions secr\u00e8tes constitue une sanction p\u00e9nale, les exigences de la Convention de sauvegarde des droits de l&rsquo;homme et des libert\u00e9s fondamentales\u00a0 impliquent que le juge a au moins la m\u00eame comp\u00e9tence d\u2019appr\u00e9ciation que l\u2019administration fiscale.<\/p>\n<p>La jurisprudence r\u00e9cente confirme ce point de vue.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La doctrine et la jurisprudence ont d\u00e9j\u00e0 fr\u00e9quemment d\u00e9fendu que la cotisation sp\u00e9ciale sur commissions secr\u00e8tes a le caract\u00e8re d&rsquo;une sanction (p\u00e9nale). Cela signifie que&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[173],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La cotisation sp\u00e9ciale sur commissions secr\u00e8tes constitue une sanction p\u00e9nale | Lauwers Law<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.lauwers-law.be:80\/fr\/la-cotisation-speciale-sur-commissions-secretes-constitue-une-sanction-penale\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La cotisation sp\u00e9ciale sur commissions secr\u00e8tes constitue une sanction p\u00e9nale | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"La doctrine et la jurisprudence ont d\u00e9j\u00e0 fr\u00e9quemment d\u00e9fendu que la cotisation sp\u00e9ciale sur commissions secr\u00e8tes a le caract\u00e8re d&rsquo;une sanction (p\u00e9nale). 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