{"id":1154,"date":"2021-05-06T09:57:49","date_gmt":"2021-05-06T07:57:49","guid":{"rendered":"https:\/\/labfirm.it\/?p=1154"},"modified":"2022-05-19T18:13:36","modified_gmt":"2022-05-19T16:13:36","slug":"frode-carosello-quando-il-carosello-non-fa-ridere","status":"publish","type":"post","link":"https:\/\/labfirm.it\/fr\/frode-carosello-quando-il-carosello-non-fa-ridere\/","title":{"rendered":"Fraude carrousel : quand le carrousel n&#039;est pas dr\u00f4le"},"content":{"rendered":"<p><strong>La fraude carrousel consiste en le transfert d&#039;actifs entre des soci\u00e9t\u00e9s appartenant \u00e0 des \u00c9tats diff\u00e9rents afin de se soustraire \u00e0 l&#039;imp\u00f4t.<\/strong><\/p>\n\n\n\n<p>Dans la r\u00e9cente affaire examin\u00e9e par la Cour supr\u00eame, la soci\u00e9t\u00e9 Alfa - exportateur habituel de produits de t\u00e9l\u00e9phonie au sein de l&#039;Union europ\u00e9enne et pouvant donc op\u00e9rer avec<strong> TVA exclue<\/strong> - achet\u00e9 de grandes quantit\u00e9s d&#039;\u00e9quipements de t\u00e9l\u00e9phonie \u00e0 la soci\u00e9t\u00e9 Beta.<br>Avec un petit d\u00e9tail : les soci\u00e9t\u00e9s Alfa et Beta avaient le m\u00eame si\u00e8ge social, le m\u00eame entrep\u00f4t et la m\u00eame propri\u00e9t\u00e9 et gestion - m\u00eame si elles manquaient d&#039;un minimum de cr\u00e9ativit\u00e9.<\/p>\n\n\n\n<p>La soci\u00e9t\u00e9 Alfa a ainsi m\u00fbri une<strong> Cr\u00e9dit de TVA<\/strong> et a proc\u00e9d\u00e9 \u00e0 la vente sans TVA de ce qui avait \u00e9t\u00e9 achet\u00e9 \u00e0 la soci\u00e9t\u00e9 Beta avec une faible marge b\u00e9n\u00e9ficiaire - m\u00eame avec un prix inf\u00e9rieur \u00e0 celui pay\u00e9 \u00e0 Beta - \u00e0 la soci\u00e9t\u00e9 Gamma dont le si\u00e8ge fiscal est situ\u00e9 dans un pays de l&#039;Union europ\u00e9enne.<br>Plus tard Gamma, \u00e0 travers des soci\u00e9t\u00e9s d\u00e9finies comme de simples \u00ab papeteries \u00bb par<strong> Police des Finances<\/strong>, a fourni la soci\u00e9t\u00e9 Beta elle-m\u00eame, \u00e0 partir de laquelle le &quot;carrousel&quot; \u00e9tait parti.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Comment sont les <strong>entreprise &quot; papeterie &quot;<\/strong>?<\/h3>\n\n\n\n<p>Les cahiers de<strong>Lutte contre le blanchiment d&#039;argent<\/strong> (d\u00e9cembre 2020, n.15) de<strong>UIF<\/strong> (Cellule d&#039;information financi\u00e8re) intitul\u00e9 \u00ab Un indicateur synth\u00e9tique pour identifier les soci\u00e9t\u00e9s dites papeti\u00e8res \u00bb d\u00e9finit les soci\u00e9t\u00e9s papeti\u00e8res comme des soci\u00e9t\u00e9s \u00e9mettant des factures pour des op\u00e9rations inexistantes, permettant aux soci\u00e9t\u00e9s de production de les utiliser toutes deux \u00e0 des fins de fraude fiscale, indiquant des co\u00fbts inexistants dans les \u00e9tats financiers, et au blanchiment d&#039;argent ou \u00e0 d&#039;autres fins ill\u00e9gales et \u00e9tablit des \u00ab\u00a0indicateurs\u00a0\u00bb pour les identifier.<br>Autrement dit, ce sont des soci\u00e9t\u00e9s \u00ab d&#039;impression \u00bb de documents comptables.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Comment le <strong>fraude carrousel<\/strong>?<\/h3>\n\n\n\n<p>En l&#039;esp\u00e8ce, les marchandises qui semblaient provenir de la soci\u00e9t\u00e9 Gamma ne transitaient que formellement par le <strong>entreprise &quot; papeterie &quot;<\/strong> mais en r\u00e9alit\u00e9 il approvisionnait directement la soci\u00e9t\u00e9 Beta qui mettait alors les produits en grande distribution.<br>Il y avait ainsi un<strong> transit apparent de marchandises<\/strong> de la soci\u00e9t\u00e9 Beta \u00e0 la soci\u00e9t\u00e9 Alfa en passant par les soci\u00e9t\u00e9s papeti\u00e8res et enfin retour \u00e0 Beta. Ce m\u00e9canisme a en effet permis \u00e0 Beta et Alfa (soci\u00e9t\u00e9s appartenant aux m\u00eames sujets) de <strong>TVA compens\u00e9e<\/strong>, pour m\u00fbrir \u00e0 travers Alfa un consid\u00e9rable <strong>cr\u00e9dit d&#039;imp\u00f4t<\/strong> ainsi que de rester comp\u00e9titif sur le march\u00e9 de la t\u00e9l\u00e9phonie avec <strong>prix r\u00e9duits<\/strong>.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">R\u00e9sultat du processus\u00a0:<\/h3>\n\n\n\n<p><p>Le proc\u00e8s eut une curieuse issue. En effet, si le directeur de la soci\u00e9t\u00e9 Beta \u00e9tait acquitt\u00e9, le directeur de fait de la m\u00eame soci\u00e9t\u00e9 \u00e9tait condamn\u00e9 pour le crime de <strong>d\u00e9claration frauduleuse par l&#039;utilisation de factures ou d&#039;autres documents pour des op\u00e9rations inexistantes<\/strong> mentionn\u00e9 dans<strong>de l&#039;art. 2 D\u00e9cret l\u00e9gislatif no. 74 de 2000<\/strong>.<br>A rendu le jugement de <strong>r\u00e9vision<\/strong>, la Cour supr\u00eame, d\u00e9clarant l&#039;appel irrecevable, a \u00e9labor\u00e9 le principe selon lequel la r\u00e9vision de la peine fond\u00e9e sur les m\u00eames preuves utilis\u00e9es par la peine d&#039;acquittement contre un concurrent dans le m\u00eame d\u00e9lit et prononc\u00e9e dans une autre proc\u00e9dure n&#039;est pas autoris\u00e9e, car la r\u00e9vision vise \u00e0 modifier l&#039;erreur uniquement sur le<strong> reconstitution du fait<\/strong> et non sur l&#039;\u00e9valuation de la m\u00eame<\/p>\n<p><a href=\"https:\/\/labfirm.it\/fr\/blog\/\">Vous pouvez rester inform\u00e9 des actualit\u00e9s juridiques via notre blog<\/a><\/p><\/p>","protected":false},"excerpt":{"rendered":"<p>La frode carosello consiste in passaggi di beni tra societ\u00e0 appartenenti a Stati diversi al fine di evadere le tasse. In caso recente affrontato dalla Cassazione la societ\u00e0 Alfa \u2013 esportatore abituale di prodotti di telefonia all\u2019interno dell\u2019Unione Europea e quindi potendo operare con operazioni fuori campo IVA \u2013 acquistava presso la societ\u00e0 Beta ingenti [&hellip;]<\/p>","protected":false},"author":4,"featured_media":1174,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[33],"tags":[156,157],"class_list":["post-1154","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cronaca","tag-frode-carosello","tag-societa-cartiere"],"_links":{"self":[{"href":"https:\/\/labfirm.it\/fr\/wp-json\/wp\/v2\/posts\/1154","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/labfirm.it\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/labfirm.it\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/labfirm.it\/fr\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/labfirm.it\/fr\/wp-json\/wp\/v2\/comments?post=1154"}],"version-history":[{"count":0,"href":"https:\/\/labfirm.it\/fr\/wp-json\/wp\/v2\/posts\/1154\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/labfirm.it\/fr\/wp-json\/wp\/v2\/media\/1174"}],"wp:attachment":[{"href":"https:\/\/labfirm.it\/fr\/wp-json\/wp\/v2\/media?parent=1154"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/labfirm.it\/fr\/wp-json\/wp\/v2\/categories?post=1154"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/labfirm.it\/fr\/wp-json\/wp\/v2\/tags?post=1154"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}