Maître Dominique LAURANT

Avocat au barreau de Paris

Avocat titulaire d'un certificat de spécialisation en Droit fiscal et droit douanier

Compétences : Droit fiscal et droit douanier, Fiscalité internationale, Fiscalité de l'activité professionnelle, Fiscalité immobilière, Fiscalité des particuliers, T.V.A.

Barreau : Paris

Adresse : 4 RUE BRUNEL 75017 PARIS

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Publié le 28/05/2019

Amende de 50% pour non déclaration de sommes ou valeurs à la frontière

Article juridique - Droit fiscal et droit douanier

Par Me Dominique LAURANT

Amende de 50% pour non déclaration de sommes ou valeurs à la frontière

L'amende pour non déclaration des transferts de sommes d'argent ou valeurs est constitutionnelle (décision jointe du Conseil Constitutionnel du 10 mai 2017). Mais elle est trop souvent excessive, et il ne faut pas hésiter à en contester le montant au regard des circonstances de l'affaire.

Dominique Laurant

Fichier attaché