{"id":25908,"date":"2019-03-28T23:00:00","date_gmt":"2019-03-28T22:00:00","guid":{"rendered":"https:\/\/www.delucapartners.it\/news\/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":"2026-02-16T16:25:57","modified_gmt":"2026-02-16T15:25:57","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:\/\/www.delucapartners.it\/fr\/insights\/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’\u00e9ventail des d\u00e9lits vis\u00e9s au D\u00e9cret l\u00e9gislatif italien 231\/01 (Newsletter Norme & Tributi n. 131 \u2013 Camera di Commercio Italo-Germanica \u2013 Vittorio De Luca, Luciano Vella)"},"content":{"rendered":"\n

L’Italie devra adopter, d’ici le 6 juillet 2019, la Directive (UE) n\u00b0 1371\/2017 (\u00ab Directive PIF \u00bb) relative \u00e0 la lutte contre la fraude portant atteinte aux int\u00e9r\u00eats financiers de l’Union, approuv\u00e9e le 5 juillet 2017 par le Parlement et le Conseil de l’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 infractions graves contre le syst\u00e8me commun de la taxe sur la valeur ajout\u00e9e (\u00ab TVA \u00bb) \u00bb <\/em>commises, \u00e0 leur profit ou dans leur int\u00e9r\u00eat, par des dirigeants. La directive PIF d\u00e9finit d’infraction grave tout d\u00e9lit ayant des aspects de transnationalit\u00e9, car concernant deux ou plusieurs pays au sein de l’Union europ\u00e9enne. En outre, le pr\u00e9judice \u00e0 l’int\u00e9r\u00eat financier de l’Union europ\u00e9enne doit s’\u00e9lever \u00e0 un montant d’au moins 10 000 000 euros pour que l’infraction puisse \u00eatre consid\u00e9r\u00e9e grave et entra\u00eener, par cons\u00e9quent, l’application d’une sanction. Parmi les sanctions pr\u00e9vues par la Directive PIF, il y a aussi bien des amendes que des mesures d’interdiction. Les mesures d’interdiction comprennent, plus particuli\u00e8rement, des mesures d’exclusion du b\u00e9n\u00e9fice d’un avantage ou d’une aide publics, la fermeture temporaire ou d\u00e9finitive d’\u00e9tablissements ayant servi \u00e0 commettre l’infraction p\u00e9nale, ou encore le placement sous surveillance judiciaire ou la dissolution de l’organisation. Il s’agit d’une nouveaut\u00e9 certainement int\u00e9ressante, qui n\u00e9cessitera avant toute chose un remaniement des mod\u00e8les d’organisation et de gestion (MOG231) et, par cons\u00e9quent, leur mise \u00e0 jour. Par ailleurs, cette intervention l\u00e9gislative permettra d’inclure dans l’\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’interpr\u00e9tations jurisprudentielles dangereuses non rattach\u00e9es \u00e0 des donn\u00e9es normatives cat\u00e9goris\u00e9es.<\/p>\n","protected":false},"excerpt":{"rendered":"

L’Italie devra adopter, d’ici le 6 juillet 2019, la Directive (UE) n\u00b0 1371\/2017 (\u00ab Directive PIF \u00bb) relative \u00e0 la lutte contre la fraude portant atteinte aux int\u00e9r\u00eats financiers de l’Union, approuv\u00e9e le 5 juillet 2017 par le Parlement et le Conseil de l’Union europ\u00e9enne. Suite \u00e0 son adoption, les fraudes TVA rentreront dans le cadre des […]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190],"tags":[],"class_list":["post-25908","post","type-post","status-publish","format-standard","hentry","category-insights"],"acf":[],"yoast_head":"\nLes fraudes \u00e0 la TVA \u00e9largissent l'\u00e9ventail des d\u00e9lits vis\u00e9s au D\u00e9cret l\u00e9gislatif italien 231\/01 (Newsletter Norme & Tributi n. 131 \u2013 Camera di Commercio Italo-Germanica \u2013 Vittorio De Luca, Luciano Vella) - De Luca & Partners<\/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.delucapartners.it\/fr\/wp-json\/wp\/v2\/posts\/25908\/\" \/>\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'\u00e9ventail des d\u00e9lits vis\u00e9s au D\u00e9cret l\u00e9gislatif italien 231\/01 (Newsletter Norme & Tributi n. 131 \u2013 Camera di Commercio Italo-Germanica \u2013 Vittorio De Luca, Luciano Vella) - De Luca & Partners\" \/>\n<meta property=\"og:description\" content=\"L’Italie devra adopter, d’ici le 6 juillet 2019, la Directive (UE) n\u00b0 1371\/2017 (\u00ab Directive PIF \u00bb) relative \u00e0 la lutte contre la fraude portant atteinte aux int\u00e9r\u00eats financiers de l’Union, approuv\u00e9e le 5 juillet 2017 par le Parlement et le Conseil de l’Union europ\u00e9enne. 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