{"id":5377,"date":"2016-05-06T13:40:33","date_gmt":"2016-05-06T11:40:33","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=5377"},"modified":"2016-05-02T17:36:12","modified_gmt":"2016-05-02T15:36:12","slug":"loi-des-finances-rectificative-2015-rallongement-du-delai-de-prescription-de-droit-de-reprise-jusqua-10-ans","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2016\/05\/06\/loi-des-finances-rectificative-2015-rallongement-du-delai-de-prescription-de-droit-de-reprise-jusqua-10-ans\/","title":{"rendered":"Loi des Finances rectificative 2015 : rallongement du d\u00e9lai de prescription de droit de reprise jusqu\u2019\u00e0 10 ans"},"content":{"rendered":"<p style=\"text-align: justify;\">En pr\u00e9vision du nouveau Code des Douanes de l\u2019Union (CDU) qui sera appliqu\u00e9 le 1<sup>er<\/sup> mai 2016, le gouvernement a d\u00e9cid\u00e9 de modifier les modalit\u00e9s de la <strong>prescription douani\u00e8re<\/strong>. Le principal changement porte sur <strong>le rallongement des d\u00e9lais de prescription du droit de reprise<\/strong>. Ces changements sont inscrits dans la Loi des Finances Rectificative de 2015.<\/p>\n<p style=\"text-align: justify;\">Pour rappel, les anciennes lois pr\u00e9voient que\u00a0le droit de reprise de l\u2019administration des douanes se prescrit <strong>au bout de 3 ans<\/strong> \u00e0 partir de la constatation de l\u2019infraction. Avec les modifications, <strong>ce d\u00e9lai est port\u00e9 \u00e0 5 ans<\/strong> pour les omissions ou insuffisances d\u2019imposition \u00e0 l\u2019importation ou \u00e0 l\u2019exportation n\u00e9e d\u2019actes passibles de poursuites p\u00e9nales.<\/p>\n<p style=\"text-align: justify;\">Par contre, lorsque ces infractions sont r\u00e9v\u00e9l\u00e9es par une affaire juridictionnelle, <strong>le d\u00e9lai est de 10 ans<\/strong>. La v\u00e9ritable raison de ce changement est d\u2019adapter le droit fran\u00e7ais aux diff\u00e9rentes exigences fix\u00e9es par le nouveau CDU.<\/p>\n<p style=\"text-align: justify;\">Pour les entreprises, ces nouvelles dispositions risquent de modifier leurs habitudes dans la mesure o\u00f9 il leur est maintenant n\u00e9cessaire <strong>d\u2019avoir des archives de leurs op\u00e9rations douani\u00e8res de ces 10 derni\u00e8res ann\u00e9es.<\/strong><\/p>\n<p style=\"text-align: justify;\">Pour\u00a0de plus amples renseignement : <a href=\"http:\/\/circulaires.legifrance.gouv.fr\/pdf\/2016\/02\/cir_40535.pdf\" target=\"_blank\" rel=\"nofollow\">Circulaire du 08 F\u00e9vrier 2016 du Minist\u00e8re des Finances et des Comptes Publics<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>En pr\u00e9vision du nouveau Code des Douanes de l\u2019Union (CDU) qui sera appliqu\u00e9 le 1er mai 2016, le gouvernement a d\u00e9cid\u00e9 de modifier les modalit\u00e9s de la prescription douani\u00e8re. Le principal changement porte sur le rallongement des d\u00e9lais de prescription du droit de reprise. Ces changements sont inscrits dans la Loi des Finances Rectificative de [&hellip;]<\/p>\n","protected":false},"author":32,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,1],"tags":[937,706],"class_list":["post-5377","post","type-post","status-publish","format-quote","hentry","category-actualites","category-non-classe","tag-douane","tag-prescription-des-demandes","post_format-post-format-quote"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Loi des Finances rectificative 2015 : rallongement du d\u00e9lai de prescription de droit de reprise jusqu\u2019\u00e0 10 ans - Le Blog GERESO<\/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.gereso.com\/actualites\/2016\/05\/06\/loi-des-finances-rectificative-2015-rallongement-du-delai-de-prescription-de-droit-de-reprise-jusqua-10-ans\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Loi des Finances rectificative 2015 : rallongement du d\u00e9lai de prescription de droit de reprise jusqu\u2019\u00e0 10 ans - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"En pr\u00e9vision du nouveau Code des Douanes de l\u2019Union (CDU) qui sera appliqu\u00e9 le 1er mai 2016, le gouvernement a d\u00e9cid\u00e9 de modifier les modalit\u00e9s de la prescription douani\u00e8re. 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