L'élément matériel dans les infractions fiscales et la jurisprudence récente de la Chambre criminelle de la Cour de cassation

Actus reus in tax offences and recent developments in decisions by the Criminal division of the Cour de cassation

• Auteur / Autrice : Thierry Lamulle
• Direction : Gilbert Tixier
• Type : Thèse de doctorat
• Discipline(s) : Droit public
• Date : Soutenance en 1991
• Etablissement(s) : Paris 12

Résumé

L'examen detaille des diverses formes de l'element materiel entraine une connaissance approfondie des procedes de fraude les plus sophistiques (domiciliations fictives a l'etranger, utilisation de societes ecrans, factures fictives). D'une conception traditionnelle dans le delit general de fraude fiscale l'element materiel subit des mutations dans le domaine des contributions indirectes (elargissement) ou dans l'incrimination des actes preparatoires (retrecissement). Pour decouvrir cet element, l'administration des impots recourt a des methodes traditionnelles (le droit de verification, le droit de communication) et a des methodes specifiques (les perquisitions fiscales, les contributions indirectes). La cour de cassation exerce un controle formel sur l'ensemble de ces procedures. Les poursuites penales en matiere fiscale presentent un caractere marginal. La valeur d'exemplarite de la condamnation penale n'a en general que peu d'impact aupres des fraudeurs. Les criteres de selection des dossiers soumis a la commission des infractions fiscales ont souvent un caractere arbitraire, mais ils legitiment l'action de l'administration des impots. La chambre criminelle, face aux lacunes de la loi, est a l'origine de creations pretoriennes : la notion de sommes sujettes a l'impot, par exemple. La repression penale de la fraude fiscale merite d'etre developpee.

The detailed analysis of the various circumstances making up actus reus results in a better understanding of the most elaborate of tax fraud, such as fictitious foreign adresses. ''shell'' companies or fictitious invoices. Whereas the general principles concerning actus reus and mens rea apply in the overall offence of tax fraud, actus reus tends to prevail over mens rea for fraud related to indirect taxation or conversely tends to play a minor role in the case of preparatory acts. In oder to establish actus reus. The french board of inland revenue uses traditionnal methods, mainly by exercising its right to check and to consult documents, and specific methods such as searches under warrants. The cour de cassation has a supervisory power over all such procedures. Prosecution in tax cases is rarely envisaged : exemplary of punitive sentences have little influence on offenders. Most of the criteria used to decide wich cases shall be examined by the commission des infractions fiscales are discretionary : yet they help legitimate the attitude of the inland revenue. In case of loopholes in statutory rules. The criminal division of the cour de cassation has created rules, such as the notion of taxable sums. Still, in spite of its marginal application, this method of repression must developed in order to be more efficient.