In a QPC decision of 26 May 2021 (Decision 2021-908 QPC), the Constitutional Council censored the provisions of the 4 th paragraph of Article 1737 of the CGI for breach of the principle of proportionality of penalties. The repeal of the contested provisions is however postponed until December 31, 2021.
The Constitutional Council was seized last February by the Council of State (CE February 24, 2021, n ° 443476) of the question of the conformity with the Constitution of the provisions of article 1737, I, of the CGI as issued. of the ordinance n ° 2005-1512 of December 7, 2005, which sanction a fine equal to 50% of the amount of the transaction the failure to deliver an invoice. By virtue of these same provisions, the customer is jointly and severally liable for the payment of this fine. However, when the supplier provides, within thirty days of the formal notice sent by the tax authorities, proof that the transaction has been duly recorded, he incurs a fine reduced to 5% of the amount of the transaction.
Source PWC Avocats
