Maître Maxime CARPENTIER

Avocat au barreau des Hauts-de-Seine - Nanterre

Compétences : Fiscalité internationale, Fiscalité de l'activité professionnelle, Fiscalité du patrimoine, Fiscalité des particuliers, Fiscalité immobilière

Barreau : Hauts-de-Seine

Adresse : 2 rue Ancelle 92522 NEUILLY SUR SEINE CEDEX

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Publié le 12/11/2025

La fiscalité est à la croisée des mondes - en sus d'être amorale !

Article juridique - Droit fiscal et droit douanier

Par Me Maxime CARPENTIER

Comme j’ai coutume de le dire : la fiscalité est à la croisée des mondes - en sus d'être amorale !

La preuve ? On peut très sérieusement s’y poser la question suivante : quelle est la rentabilité d’un plant de cannabis ?

C’est pourtant bien ce qu’a dû évaluer le tribunal administratif de Melun, saisi d’une contestation d’amende fiscale prononcée à la suite d’une procédure de flagrance fiscale… pour culture de cannabis...

Les faits : le contribuable avait été condamné pour trafic de stupéfiants : 182 plants de cannabis, du matériel de culture, et environ 900 g d’herbe conditionnée.

L’administration a alors appliqué l’article 1649 quater-0 B bis du CGI, qui permet de présumer un revenu imposable équivalent à la valeur vénale des biens issus d’une activité illicite. A cet égard, elle a estimé la « production » annuelle à 30 kg, valorisés à 10 €/g, soit un revenu de 300 000 €… et a infligé une amende de 30 000 € (article 1740 B CGI).

Mais, le TA rappelle que la présomption ne joue que sur les biens dont le contribuable a eu la libre disposition ! Or, seuls 41 plants étaient arrivés à maturité (les autres en cours de pousse).

Résultat : la production imposable réelle a été ramenée à 2,5 kg de cannabis, soit 25 540 € de revenu estimé.

Nota : on y apprend au passage que 1 gr de cannabis vaut 10 euros (benchmark édité par l’Observatoire Français des Drogues et des Toxicomanies).

Conséquence ? L’amende passe de 30 000 € à 5 000 € (car corrélée au barème de l'IR, moins de revenus, moins d'amende).

Moralité fiscale : même les produits illicites peuvent générer un revenu imposable… mais l’administration doit raisonner avec la même rigueur qu’en toutes autres matières :

seule la « production disponible » est imposable,
et la « valeur de marché » doit être réaliste.

En somme : même quand on cultive de l’herbe, le fisc doit veiller à ce que la base imposable reste bien « terre à terre », et ne pas en faire un business "plant" avec la rentabilité future attendu.

Source : TA Melun, 3e ch., 5 nov. 2025, n° 2206291