{"id":1712,"date":"2019-03-29T00:00:00","date_gmt":"2019-03-28T23:00:00","guid":{"rendered":"https:\/\/www.delucapartners.it\/news-fr\/les-fraudes-a-la-tva-elargissent-leventail-des-delits-vises-au-decret-legislatif-italien-231-01-newsletter-norme-tributi-n-131-camera-di-commercio-italo-germanica-vittorio-de\/"},"modified":"2020-06-16T14:31:23","modified_gmt":"2020-06-16T12:31:23","slug":"les-fraudes-a-la-tva-elargissent-leventail-des-delits-vises-au-decret-legislatif-italien-231-01-newsletter-norme-tributi-n-131-camera-di-commercio-italo-germanica-vittorio-de","status":"publish","type":"post","link":"https:\/\/testing.delucapartners.it\/fr\/dlp-insights-fr\/les-fraudes-a-la-tva-elargissent-leventail-des-delits-vises-au-decret-legislatif-italien-231-01-newsletter-norme-tributi-n-131-camera-di-commercio-italo-germanica-vittorio-de\/","title":{"rendered":"Les fraudes \u00e0 la TVA \u00e9largissent l&rsquo;\u00e9ventail des d\u00e9lits vis\u00e9s au D\u00e9cret l\u00e9gislatif italien 231\/01 (Newsletter Norme &#038; Tributi n. 131 \u2013 Camera di Commercio Italo-Germanica \u2013 Vittorio De Luca, Luciano Vella)"},"content":{"rendered":"<p>L&rsquo;Italie devra adopter, d&rsquo;ici le 6 juillet 2019, la Directive (UE) n\u00b0 1371\/2017 (\u00ab&nbsp;Directive PIF&nbsp;\u00bb) relative \u00e0 la lutte contre la fraude portant atteinte aux int\u00e9r\u00eats financiers de l&rsquo;Union, approuv\u00e9e le 5 juillet 2017 par le Parlement et le Conseil de l&rsquo;Union europ\u00e9enne. Suite \u00e0 son adoption, les fraudes TVA rentreront dans le cadre des d\u00e9lits vis\u00e9s au d\u00e9cret l\u00e9gislatif 231\/01. Selon les dispositions de la Directive PIF, les personnes juridiques peuvent en effet \u00eatre estim\u00e9es responsables des \u00ab&nbsp;<em>infractions graves contre le syst\u00e8me commun de la taxe sur la valeur ajout\u00e9e (\u00ab&nbsp;TVA&nbsp;\u00bb)&nbsp;\u00bb <\/em>commises, \u00e0 leur profit ou dans leur int\u00e9r\u00eat, par des dirigeants. La directive PIF d\u00e9finit d&rsquo;infraction grave tout d\u00e9lit ayant des aspects de transnationalit\u00e9, car concernant deux ou plusieurs pays au sein de l&rsquo;Union europ\u00e9enne. En outre, le pr\u00e9judice \u00e0 l&rsquo;int\u00e9r\u00eat financier de l&rsquo;Union europ\u00e9enne doit s&rsquo;\u00e9lever \u00e0 un montant d&rsquo;au moins 10&nbsp;000&nbsp;000 euros pour que l&rsquo;infraction puisse \u00eatre consid\u00e9r\u00e9e grave et entra\u00eener, par cons\u00e9quent, l&rsquo;application d&rsquo;une sanction. Parmi les sanctions pr\u00e9vues par la Directive PIF, il y a aussi bien des amendes que des mesures d&rsquo;interdiction. Les mesures d&rsquo;interdiction comprennent, plus particuli\u00e8rement, des mesures d&rsquo;exclusion du b\u00e9n\u00e9fice d&rsquo;un avantage ou d&rsquo;une aide publics, la fermeture temporaire ou d\u00e9finitive d&rsquo;\u00e9tablissements ayant servi \u00e0 commettre l&rsquo;infraction p\u00e9nale, ou encore le placement sous surveillance judiciaire ou la dissolution de l&rsquo;organisation. Il s&rsquo;agit d&rsquo;une nouveaut\u00e9 certainement int\u00e9ressante, qui n\u00e9cessitera avant toute chose un remaniement des mod\u00e8les d&rsquo;organisation et de gestion (MOG231) et, par cons\u00e9quent, leur mise \u00e0 jour. Par ailleurs, cette intervention l\u00e9gislative permettra d&rsquo;inclure dans l&rsquo;\u00e9ventail des d\u00e9lits vis\u00e9s au D\u00e9cret l\u00e9gislatif 231\/01 ceux de nature purement fiscale, en r\u00e9duisant, tout du moins abstraitement, dans les proc\u00e9dures judiciaires le risque d&rsquo;interpr\u00e9tations jurisprudentielles dangereuses non rattach\u00e9es \u00e0 des donn\u00e9es normatives cat\u00e9goris\u00e9es.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L&rsquo;Italie devra adopter, d&rsquo;ici le 6 juillet 2019, la Directive (UE) n\u00b0 1371\/2017 (\u00ab&nbsp;Directive PIF&nbsp;\u00bb) relative \u00e0 la lutte contre la fraude portant atteinte aux int\u00e9r\u00eats financiers de l&rsquo;Union, approuv\u00e9e le 5 juillet 2017 par le Parlement et le Conseil de l&rsquo;Union europ\u00e9enne. Suite \u00e0 son adoption, les fraudes TVA rentreront dans le cadre des &#8230;.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[80,91],"tags":[],"class_list":["post-1712","post","type-post","status-publish","format-standard","hentry","category-dlp-insights-fr","category-publications-fr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Les fraudes \u00e0 la TVA \u00e9largissent l&#039;\u00e9ventail des d\u00e9lits vis\u00e9s au D\u00e9cret l\u00e9gislatif italien 231\/01 (Newsletter Norme &amp; Tributi n. 131 \u2013 Camera di Commercio Italo-Germanica \u2013 Vittorio De Luca, Luciano Vella) - De Luca &amp; Partners<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les fraudes \u00e0 la TVA \u00e9largissent l&#039;\u00e9ventail des d\u00e9lits vis\u00e9s au D\u00e9cret l\u00e9gislatif italien 231\/01 (Newsletter Norme &amp; Tributi n. 131 \u2013 Camera di Commercio Italo-Germanica \u2013 Vittorio De Luca, Luciano Vella) - De Luca &amp; Partners\" \/>\n<meta property=\"og:description\" content=\"L&rsquo;Italie devra adopter, d&rsquo;ici le 6 juillet 2019, la Directive (UE) n\u00b0 1371\/2017 (\u00ab&nbsp;Directive PIF&nbsp;\u00bb) relative \u00e0 la lutte contre la fraude portant atteinte aux int\u00e9r\u00eats financiers de l&rsquo;Union, approuv\u00e9e le 5 juillet 2017 par le Parlement et le Conseil de l&rsquo;Union europ\u00e9enne. 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