Maître Raymond AUTEVILLE

Avocat au barreau de La Martinique

Avocat titulaire d'un certificat de spécialisation en Droit immobilier

Compétences : Droit immobilier, Droit des assurances, Droit de la famille, des personnes et de leur patrimoine, Droit du dommage corporel, Droit de la santé, Droit commercial, des affaires et de la concurrence, Droit du crédit et de la consommation, Mesures conservatoires, Droit du travail et social, Urbanisme, Procédure civile, Procédure d'appel, Droit pénal

Barreau : Martinique

Adresse : 51 rue Lazare CARNOT 97200 FORT DE FRANCE

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Suppression du timbre de 35 €, et après?

Article juridique

Par Me Raymond AUTEVILLE

La garde des sceaux, Christiane Taubira, a annoncé la suppression de la contribution de 35 €, - créée pour abonder l'aide juridictionnelle-, dans le projet de loi de finances 2014.

Cette contribution est perçue pour toute instance introduite en matière civile, commerciale, prud'homale, sociale ou rurale devant une juridiction judiciaire et pour toute instance introduite devant une juridiction administrative ( CGI, art. 1635 bis Q ). Il n'est pas opéré de distinction selon que la procédure est avec ou sans représentation obligatoire. Il n'est pas distingué selon les degrés de juridiction. La contribution est due par le demandeur lorsqu'il engage la procédure devant le juge de première instance, d'appel et de cassation.

Pour compenser la disparition de ce mode de financement issu du timbre fiscal, la ministre a annoncé la majoration de 60 M€ des crédits budgétaires affectés à l'aide juridictionnelle pour 2014. La ministre semble avoir renoncé au moins temporairement à une taxation du chiffre d'affaire des avocats en compensation.

La mobilisation des avocats doit cependant rester entière.Les les avocats, qui assument déjà bien souvent à leurs propres frais la défense des plus démunis, n'ont pas à supporter une nouvelle sanction financière par la taxation de leur chiffre d'affaires.