{"id":4611,"date":"2014-02-23T23:45:50","date_gmt":"2014-02-23T21:45:50","guid":{"rendered":"http:\/\/www.auditsi.eu\/?p=4611"},"modified":"2014-05-10T12:11:25","modified_gmt":"2014-05-10T10:11:25","slug":"fraude-fiscale-renforcement-des-obligations-a-la-charge-des-editeurs-de-logiciels","status":"publish","type":"post","link":"https:\/\/www.auditsi.eu\/?p=4611","title":{"rendered":"Fraude fiscale : renforcement des obligations \u00e0 la charge des \u00e9diteurs de logiciels"},"content":{"rendered":"<p style=\"text-align: justify;\">L&#8217;article 20 de loi n\u00b0 2013-1117 du 6 d\u00e9cembre 2013 relative \u00e0 la lutte contre la fraude fiscale et la grande d\u00e9linquance \u00e9conomique et financi\u00e8re met de nouvelles obligations \u00e0 la charge des \u00e9diteurs et concepteurs de logiciels de comptabilit\u00e9 ou de syst\u00e8mes de caisse.<\/p>\n<p style=\"text-align: justify;\"><a href=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2012\/11\/Logo-Administration-fiscale.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-2532\" src=\"https:\/\/www.auditsi.eu\/wp-content\/uploads\/2012\/11\/Logo-Administration-fiscale.jpg\" alt=\"Logo Administration fiscale\" width=\"293\" height=\"172\" \/><\/a>Ils ont en effet l&#8217;obligation de conserver et de communiquer sur demande \u00e0 l&#8217;Administration le code source et la documentation de ces logiciels et syst\u00e8mes. Le non respect de cette obligation est sanctionn\u00e9e d&#8217;une amende de 1 500 \u20ac par logiciel ou syst\u00e8me de caisse vendu ou par client.<\/p>\n<p style=\"text-align: justify;\">Par ailleurs, toute entreprise qui con\u00e7oit, distribue ou assure la maintenance de logiciels ou syst\u00e8mes sachant (ou ne pouvant ignorer) qu&#8217;ils permettent (ou facilitent) la fraude encourt une amende \u00e9gale \u00e0 15 % du chiffre d&#8217;affaires provenant de leur commercialisation ainsi que la solidarit\u00e9 au paiement des droits mis \u00e0 la charge des entreprises y ayant eu recours.<\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img decoding=\"async\" src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"Fraude%20fiscale%20%3A%20renforcement%20des%20obligations%20%C3%A0%20la%20charge%20des%20%C3%A9diteurs%20de%20logiciels\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"excerpt":{"rendered":"<p>L&#8217;article 20 de loi n\u00b0 2013-1117 du 6 d\u00e9cembre 2013 relative \u00e0 la lutte contre la fraude fiscale et la grande d\u00e9linquance \u00e9conomique et financi\u00e8re met de nouvelles obligations \u00e0 la charge des \u00e9diteurs et concepteurs de logiciels de comptabilit\u00e9 ou de syst\u00e8mes de caisse. Ils ont en effet l&#8217;obligation de conserver et de communiquer &#8230;<\/p>\n<p><a href=\"https:\/\/www.auditsi.eu\/?p=4611\" class=\"more-link\">Continue reading &lsquo;Fraude fiscale : renforcement des obligations \u00e0 la charge des \u00e9diteurs de logiciels&rsquo; &raquo;<\/a><\/p>\n<div style=\"padding-bottom:20px; padding-top:10px;\" class=\"hupso-share-buttons\"><!-- Hupso Share Buttons - https:\/\/www.hupso.com\/share\/ --><a class=\"hupso_counters\" href=\"https:\/\/www.hupso.com\/share\/\"><img src=\"https:\/\/static.hupso.com\/share\/buttons\/lang\/fr\/share-small.png\" style=\"border:0px; padding-top:2px; float:left;\" alt=\"Share Button\"\/><\/a><script type=\"text\/javascript\">var hupso_services_c=new Array(\"twitter\",\"facebook_like\",\"facebook_send\",\"email\",\"print\",\"linkedin\");var hupso_counters_lang = \"fr_FR\";var hupso_image_folder_url = \"\";var hupso_twitter_via=\"BenoitRiviere14\";var hupso_url_c=\"\";var hupso_title_c=\"Fraude%20fiscale%20%3A%20renforcement%20des%20obligations%20%C3%A0%20la%20charge%20des%20%C3%A9diteurs%20de%20logiciels\";<\/script><script type=\"text\/javascript\" src=\"https:\/\/static.hupso.com\/share\/js\/counters.js\"><\/script><!-- Hupso Share Buttons --><\/div>","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"advanced_seo_description":"","jetpack_seo_html_title":"","jetpack_seo_noindex":false,"ngg_post_thumbnail":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","_links_to":"","_links_to_target":""},"categories":[7,800,304,4,46,35],"tags":[98,829,1115,1154,1343,1341],"class_list":["post-4611","post","type-post","status-publish","format-standard","hentry","category-breves","category-cycle-fiscalite","category-cycle-tresorerie","category-fraude","category-integrite-des-donnees-systeme-informatique","category-securite-informatique","tag-code-source","tag-editeur","tag-fraude-fiscale","tag-logiciel-de-comptabilite","tag-solidarite","tag-systeme-de-caisse"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":false,"_links":{"self":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/4611","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4611"}],"version-history":[{"count":2,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/4611\/revisions"}],"predecessor-version":[{"id":4825,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=\/wp\/v2\/posts\/4611\/revisions\/4825"}],"wp:attachment":[{"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4611"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4611"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.auditsi.eu\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4611"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}