{"id":799200,"date":"2026-05-01T06:57:48","date_gmt":"2026-05-01T04:57:48","guid":{"rendered":"https:\/\/kohenavocats.com\/conseil-constitutionnel-le-5-octobre-2018-n2018-736-2\/"},"modified":"2026-05-01T06:57:48","modified_gmt":"2026-05-01T04:57:48","slug":"conseil-constitutionnel-le-5-octobre-2018-n2018-736-2","status":"publish","type":"post","link":"https:\/\/kohenavocats.com\/zh-hans\/conseil-constitutionnel-le-5-octobre-2018-n2018-736-2\/","title":{"rendered":"Conseil constitutionnel, le 5 octobre 2018, n\u00b02018-736"},"content":{"rendered":"
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Le Conseil constitutionnel, saisi le 5 octobre 2018 d’une question prioritaire de constitutionnalit\u00e9, a statu\u00e9 sur la conformit\u00e9 \u00e0 la Constitution du paragraphe III de l’article L. 651-5-1 du code de la s\u00e9curit\u00e9 sociale. Une soci\u00e9t\u00e9 requ\u00e9rante contestait la majoration de 5 % des sommes dues pour d\u00e9faut de r\u00e9ponse \u00e0 une demande de renseignements, estimant la sanction disproportionn\u00e9e. La question de droit portait sur la proportionnalit\u00e9 de cette sanction p\u00e9cuniaire au regard du principe \u00e9nonc\u00e9 \u00e0 l’article 8 de la D\u00e9claration de 1789. Le Conseil constitutionnel a d\u00e9clar\u00e9 la disposition conforme \u00e0 la Constitution.<\/p>\n

I. La l\u00e9gitimit\u00e9 de l’objectif poursuivi par le l\u00e9gislateur<\/p>\n

Le Conseil constitutionnel rappelle que la sanction contest\u00e9e vise \u00e0 renforcer la proc\u00e9dure de contr\u00f4le sur pi\u00e8ces de la contribution sociale de solidarit\u00e9. Les obligations m\u00e9connues concernent la d\u00e9livrance de renseignements et documents n\u00e9cessaires \u00e0 l’\u00e9tablissement de la contribution. En r\u00e9primant la m\u00e9connaissance de telles obligations, le l\u00e9gislateur a entendu renforcer la proc\u00e9dure de contr\u00f4le sur pi\u00e8ces de cette contribution. Il a ainsi poursuivi l’objectif \u00e0 valeur constitutionnelle de lutte contre la fraude et l’\u00e9vasion fiscales. (Consid\u00e9rant 6) Cette motivation ancre la mesure dans un but d’int\u00e9r\u00eat g\u00e9n\u00e9ral reconnu par la Constitution. La valeur de cette d\u00e9cision est de valider la finalit\u00e9 poursuivie par le l\u00e9gislateur. Sa port\u00e9e est de lier la sanction \u00e0 un objectif constitutionnellement l\u00e9gitime.<\/p>\n

II. L’absence de disproportion manifeste de la sanction<\/p>\n

Le Conseil constitutionnel examine ensuite le lien entre la sanction et l’infraction pour \u00e9carter le grief d’inconstitutionnalit\u00e9. Il rel\u00e8ve que la majoration porte sur la contribution due au titre de l’ann\u00e9e, ce qui lie la nature de la sanction \u00e0 celle de l’infraction. Le taux de 5 % ne constitue qu’un taux maximal pouvant \u00eatre modul\u00e9, sous le contr\u00f4le du juge, par l’organisme charg\u00e9 du recouvrement. (Consid\u00e9rant 7) Le juge constitutionnel retient donc une sanction qui n’est pas manifestement hors de proportion avec la gravit\u00e9 de l’infraction. La valeur de ce raisonnement est de reconna\u00eetre un pouvoir mod\u00e9rateur \u00e0 l’administration et au juge. La port\u00e9e de la d\u00e9cision est de consacrer une proportionnalit\u00e9 relative, appr\u00e9ci\u00e9e in concreto.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Le Conseil constitutionnel, saisi le 5 octobre 2018 d’une question prioritaire de constitutionnalit\u00e9, a statu\u00e9 sur la conformit\u00e9 \u00e0 la Constitution du paragra…<\/p>\n","protected":false},"author":232070755,"featured_media":4739,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_kj_source_type":"","_kj_official_id":"","_kj_official_url":"","_kj_judilibre_id":"","_kj_jur":"","_kj_lieu":"","_kj_chambre":"","_kj_rg":"","_kj_date":"","_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[7597],"tags":[],"class_list":["post-799200","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jurisprudence"],"yoast_head":"\nConseil constitutionnel, le 5 octobre 2018, n\u00b02018-736 - 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