{"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":"","footnotes":""},"categories":[173],"tags":[],"class_list":["post-365","post","type-post","status-publish","format-standard","category-commissions-secretes"],"_links":{"self":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/posts\/365\/"}],"collection":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/users\/2\/"}],"replies":[{"embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/comments\/?post=365"}],"version-history":[{"count":0,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/posts\/365\/revisions\/"}],"wp:attachment":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/media\/?parent=365"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/categories\/?post=365"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/tags\/?post=365"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}