{"id":12211,"date":"2022-08-09T14:08:08","date_gmt":"2022-08-09T12:08:08","guid":{"rendered":"https:\/\/www.white-baos.com\/?p=12211"},"modified":"2022-08-09T14:08:13","modified_gmt":"2022-08-09T12:08:13","slug":"reclamation-modele-720-arret-cour-europeenne-recuperer-son-argent","status":"publish","type":"post","link":"https:\/\/www.white-baos.com\/fr\/reclamation-modele-720-arret-cour-europeenne-recuperer-son-argent\/","title":{"rendered":"L\u2019arr\u00eat de la Cour europ\u00e9enne annule le mod\u00e8le 720. Nous analysons comment r\u00e9clamer le mod\u00e8le 720 et r\u00e9cup\u00e9rer l\u2019argent des sanctions impos\u00e9es. Tr\u00e9sor public. Conseil juridique"},"content":{"rendered":"\n

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Le mod\u00e8le 720 du Tr\u00e9sor public<\/a> a \u00e9t\u00e9 approuv\u00e9 en Espagne en octobre 2012 afin de disposer d\u2019informations sur les biens situ\u00e9s \u00e0 l\u2019\u00e9tranger et de r\u00e9duire la fraude fiscale. Pour ce faire, le fisc a mis en place un r\u00e9gime de sanctions extr\u00eamement s\u00e9v\u00e8re, avec des amendes pouvant aller jusqu\u2019\u00e0 150% du quota fraud\u00e9. R\u00e9cemment, la Cour europ\u00e9enne a d\u00e9clar\u00e9 que ce mod\u00e8le est contraire \u00e0 diverses r\u00e9glementations europ\u00e9ennes. Dans cet article nous analysons en quoi consistait le mod\u00e8le, ainsi que le contenu de la d\u00e9cision de la Cour europ\u00e9enne qui l\u2019a d\u00e9clar\u00e9 ill\u00e9gal. Nous abordons aussi la possibilit\u00e9 de r\u00e9clamer ce mod\u00e8le 720 et de r\u00e9cup\u00e9rer les sanctions impos\u00e9es jusqu\u2019\u00e0 pr\u00e9sent.<\/p>\n\n\n\n

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Le mod\u00e8le 720 : De quoi s\u2019agit-il et qui est tenu de le pr\u00e9senter ?<\/u><\/strong><\/h2>\n\n\n\n

Le mod\u00e8le 720 est une d\u00e9claration informative des biens et des droits situ\u00e9s \u00e0 l\u2019\u00e9tranger. On doit le pr\u00e9senter tous les ans entre le 1er<\/sup> et le 31 mars. On l\u2019applique indiff\u00e9remment aux personnes physiques ou morales et on ne peut le soumettre qu\u2019en ligne.<\/p>\n\n\n\n

Les r\u00e9sidents en Espagne sont tenus de le remplir lorsque la somme des biens dans l\u2019une des cat\u00e9gories suivantes d\u00e9passe 50 000 \u20ac :<\/p>\n\n\n\n

  1. Comptes dans des institutions financi\u00e8res situ\u00e9es \u00e0 l\u2019\u00e9tranger.<\/li>
  2. Biens immobiliers \u00e0 l\u2019\u00e9tranger.<\/li>
  3. Actions, fonds d\u2019investissement, assurances, etc. obtenus \u00e0 l\u2019\u00e9tranger.<\/li><\/ol>\n\n\n\n

    Et il faut aussi le pr\u00e9senter \u00e0 nouveau si d\u2019une ann\u00e9e sur l\u2019autre il y a une augmentation de plus de 20 000 \u20ac dans l\u2019un de ces groupes.<\/p>\n\n\n\n

    <\/p>\n\n\n\n

    Sanctions : s\u00e9v\u00e8res, disproportionn\u00e9es et \u00e0 pr\u00e9sent, ill\u00e9gales.<\/u><\/strong><\/h2>\n\n\n\n

    L\u2019un des aspects les plus controvers\u00e9s du mod\u00e8le 720 \u00e9tait son d\u00e9ploiement s\u00e9v\u00e8re de sanctions\u00a0: soumettre le mod\u00e8le apr\u00e8s la date limite, ou de mani\u00e8re incompl\u00e8te ou avec de fausses donn\u00e9es, voire m\u00eame le pr\u00e9senter para d\u2019autres moyens qu\u2019en ligne, \u00e9taient consid\u00e9r\u00e9es des infractions fiscales tr\u00e8s graves. Il y avait des sanctions fixes de 5 000 \u20ac pour chaque donn\u00e9e non d\u00e9clar\u00e9e (avec un minimum de 10 000 \u20ac) et des sanctions de 150% sur le quota fraud\u00e9 pour les b\u00e9n\u00e9fices non d\u00e9clar\u00e9s. En plus de cela, la loi \u00e9tablissait aussi que les gains injustifi\u00e9s ne prescrivaient pas.<\/p>\n\n\n\n

    <\/p>\n\n\n\n

    Arr\u00eat de la Cour europ\u00e9enne : un long chemin.<\/u><\/strong><\/h2>\n\n\n\n

    Selon l\u2019arr\u00eat de la Cour europ\u00e9enne<\/a> ce mod\u00e8le est contraire au trait\u00e9 sur le fonctionnement de l\u2019UE et \u00e0 l\u2019accord sur l\u2019Espace \u00e9conomique europ\u00e9en.  Cela change radicalement l\u2019approche.<\/p>\n\n\n\n

    D\u2019une part, l\u2019arr\u00eat contraint l\u2019Espagne \u00e0 modifier l\u2019imp\u00f4t (chose que le gouvernement a d\u00e9j\u00e0 fait)<\/a>, les sanctions forfaitaires sont plus douces (de 150 \u00e0 200 \u20ac), et l\u2019imprescriptibilit\u00e9 a \u00e9t\u00e9 supprim\u00e9e (d\u00e9sormais le d\u00e9lit prescrit apr\u00e8s 4 ans). De plus, la p\u00e9nalit\u00e9 pour gains non d\u00e9clar\u00e9s est r\u00e9duite \u00e0 50% du quota fraud\u00e9.<\/p>\n\n\n\n

    D\u2019autre part, bien qu\u2019il soit n\u00e9cessaire d\u2019\u00e9tudier chaque cas en d\u00e9tail, cet arr\u00eat ouvre la porte \u00e0 tous les contribuables sanctionn\u00e9s pour qu\u2019ils puissent r\u00e9clamer contre le mod\u00e8le 720. Nous avons l\u2019exemple assez r\u00e9cent du tribunal administratif \u00e9conomique de Madrid qui a condamn\u00e9 le Tr\u00e9sor public \u00e0 rembourser \u00e0 un contribuable une sanction de 500 000 \u20ac inflig\u00e9e pour non-d\u00e9claration.<\/p>\n\n\n\n

    <\/p>\n\n\n\n

    Si vous avez \u00e9t\u00e9 sanctionn\u00e9 par le Tr\u00e9sor public en raison du mod\u00e8le 720, n\u2019h\u00e9sitez pas \u00e0 nous contacter, nous \u00e9tudierons votre cas et vous offrirons un conseil expert sur le sujet. Consultez-nous.<\/a><\/p>\n\n\n\n

    <\/p>\n\n\n\n

    <\/p>\n\n\n\n

    L\u2019information fournie dans cet article ne pr\u00e9tend pas \u00eatre un conseil l\u00e9gal, il transmet simplement des renseignements d\u2019ordre g\u00e9n\u00e9ral sur des questions juridiques.<\/p>\n\n\n\n

    Carlos Baos (avocat)<\/p>\n\n\n\n

    White & Baos.<\/p>\n\n\n\n

    T\u00e9l : +34 966 426 185<\/p>\n\n\n\n

    E-mail : info@white-baos.com<\/p>\n\n\n\n

    White & Baos 2022 \u2013 Tous les droits r\u00e9serv\u00e9s.<\/p>\n\n\n\n

    <\/p>\n\n\n\n

    Vous pourriez \u00eatre int\u00e9ress\u00e9 par les services et les articles suivants :<\/u><\/strong><\/h2>\n\n\n\n

    <\/p>\n\n\n\n

    L\u2019imp\u00f4t sur le revenu des non-r\u00e9sidents. Le Tr\u00e9sor public vise les non-r\u00e9sidents.<\/a><\/h6>\n\n\n\n
    R\u00e9sidents fiscaux. Obligation de payer l\u2019imp\u00f4ts sur les successions en Espagne en raison des biens h\u00e9rit\u00e9s \u00e0 l\u2019\u00e9tranger.<\/a><\/h6>\n\n\n\n
    Gain en capital en Espagne et exon\u00e9rations.\u00a0 R\u00e9investissement en r\u00e9sidence habituelle. Vente par des personnes de plus 65 ans<\/a>.<\/h6>\n\n\n\n

    <\/p>\n\n\n\n

    <\/p>\n","protected":false},"excerpt":{"rendered":"

    Peut-on r\u00e9clamer le mod\u00e8le 720 ? D\u00e9cision Cour europ\u00e9enne. Comment r\u00e9cup\u00e9rer son argent. Sanctions d\u00e9mesur\u00e9es. Tr\u00e9sor public. Conseil juridique. […]<\/p>\n

    Lire la suite…<\/a><\/p>\n","protected":false},"author":2,"featured_media":12206,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[489,514],"tags":[1382],"class_list":["post-12211","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-autres-services-certifications-obtention-dapostilles-affidavit-n-i-e-etc","category-impots-de-non-residents-impots-sur-le-revenu-des-non-residents-gain-patrimonial-ibi-impots-fonciers-etc","tag-720-2"],"yoast_head":"\nR\u00e9clamation mod\u00e8le 720. R\u00e9cup\u00e9rer son argent.<\/title>\n<meta name=\"description\" content=\"Peut-on r\u00e9clamer le mod\u00e8le 720 ? D\u00e9cision Cour europ\u00e9enne. Comment r\u00e9cup\u00e9rer son argent. Sanctions d\u00e9mesur\u00e9es. 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