En définitive, le juge fiscal peut-il, ou non, réduire la cotisation spéciale sur commissions secrètes?
Auteur | Severine Segier |
Toute société qui a fait l’objet un jour d’un contrôle fiscal, a connu le spectre de la menace de la cotisation distincte sur commissions secrètes ; cette cotisation, égale à 309 % du montant de la dépense considérée comme non justifiée, représentait un coût économique considérable pour les sociétés qui en étaient frappées. Depuis de nombreuses années, la jurisprudence décidait que ces cotisations spéciales sur commissions secrètes présentaient un caractère pénal (elles étaient disproportionnées par rapport à l’infraction commise, et ne représentaient pas une juste indemnisation du Trésor pour le préjudice subi suite à une perte d’impôt ; de plus, elles présentaient un caractère dissuasif évident, et étaient clairement envisagées par le législateur comme...
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