{"id":23671,"date":"2023-12-04T18:33:27","date_gmt":"2023-12-04T17:33:27","guid":{"rendered":"https:\/\/www.fbt-avocats.ch\/?p=23671"},"modified":"2025-02-25T18:04:12","modified_gmt":"2025-02-25T17:04:12","slug":"echange-international-de-renseignements-fiscaux-mieux-vaut-agir-tard-jamais","status":"publish","type":"post","link":"https:\/\/staging.fbt-avocats.ch\/en\/echange-international-de-renseignements-fiscaux-mieux-vaut-agir-tard-jamais\/","title":{"rendered":"Echange international de renseignements fiscaux : mieux vaut agir tard que jamais"},"content":{"rendered":"<div  class='avia-slideshow av-lpqtcuam-76906b30aa535219bbd7e5abbadb45f0 avia-slideshow-featured_large av_slideshow avia-slide-slider  avia-builder-el-0  el_before_av_heading  avia-builder-el-first  av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 52.333333333333%;'><li  class='avia-slideshow-slide av-lpqtcuam-76906b30aa535219bbd7e5abbadb45f0__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img fetchpriority=\"high\" class=\"wp-image-23987 avia-img-lazy-loading-not-23987\"  src='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2024\/01\/5.jpg' width='1200' height='628' title='5' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-bfb4c4cc6383987544ef038690d5db78\">\n#top .av-special-heading.av-av_heading-bfb4c4cc6383987544ef038690d5db78{\npadding-bottom:10px;\nfont-size:26px;\n}\nbody .av-special-heading.av-av_heading-bfb4c4cc6383987544ef038690d5db78 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-av_heading-bfb4c4cc6383987544ef038690d5db78 .av-special-heading-tag{\nfont-size:26px;\n}\n.av-special-heading.av-av_heading-bfb4c4cc6383987544ef038690d5db78 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-av_heading-bfb4c4cc6383987544ef038690d5db78 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-av_heading-bfb4c4cc6383987544ef038690d5db78 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-bfb4c4cc6383987544ef038690d5db78 av-special-heading-h1 blockquote modern-quote  avia-builder-el-1  el_after_av_slideshow  el_before_av_hr  av-inherit-size'><h1 class='av-special-heading-tag '  itemprop=\"headline\"  >\u00c9change international de renseignements fiscaux : mieux vaut agir tard que jamais<\/h1><div class='av-subheading av-subheading_below'><p>Allnews &#8211; D\u00e9cembre 2023<br \/>\nMichel Abt<\/p>\n<\/div><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-edf60761fad835755560d987abf79923\">\n#top .hr.hr-invisible.av-lpqthvln-edf60761fad835755560d987abf79923{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-edf60761fad835755560d987abf79923 hr-invisible  avia-builder-el-2  el_after_av_heading  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-button-wrap av-lpqtm003-b3e1f3fe24011122d588b8da2630179e-wrap avia-button-left  avia-builder-el-3  el_after_av_hr  el_before_av_hr '><a href='https:\/\/staging.fbt-avocats.ch\/wp-content\/uploads\/2023\/12\/Echange-international-de-renseignements...pdf'  class='avia-button av-lpqtm003-b3e1f3fe24011122d588b8da2630179e av-link-btn avia-icon_select-no avia-size-large avia-position-left avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"T\u00e9l\u00e9charger en pdf\"><span class='avia_iconbox_title' >T\u00e9l\u00e9charger en pdf<\/span><\/a><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-edf60761fad835755560d987abf79923\">\n#top .hr.hr-invisible.av-lpqthvln-edf60761fad835755560d987abf79923{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-edf60761fad835755560d987abf79923 hr-invisible  avia-builder-el-4  el_after_av_button  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-lpqt34bs-e4937d6ee6fb8bf73eb238b3b32b6052 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>Bien que les contribuables mis en cause r\u00e9sident souvent \u00e0 l&#8217;\u00e9tranger, le droit suisse leur conf\u00e8re la possibilit\u00e9 de participer aux proc\u00e9dures en Suisse.<\/strong><\/p>\n<p>Les droits de participation aux proc\u00e9dures suisses d&#8217;assistance fiscale internationale demeurent toutefois souvent lettre morte, faute pour les contribuables \u00e9trangers d&#8217;\u00eatre avis\u00e9s \u00e0 temps des pr\u00e9rogatives dont ils jouissent. Cela \u00e9tant, un droit capital appara\u00eet potentiellement imprescriptible: celui de conna\u00eetre quels renseignements ont \u00e9t\u00e9 transmis \u00e0 l&#8217;\u00e9tranger.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-04bec468fd2bf6ceddba6f547975f92d\">\n#top .av-special-heading.av-av_heading-04bec468fd2bf6ceddba6f547975f92d{\npadding-bottom:10px;\nfont-size:20px;\n}\nbody .av-special-heading.av-av_heading-04bec468fd2bf6ceddba6f547975f92d .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-av_heading-04bec468fd2bf6ceddba6f547975f92d .av-special-heading-tag{\nfont-size:20px;\n}\n.av-special-heading.av-av_heading-04bec468fd2bf6ceddba6f547975f92d .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-av_heading-04bec468fd2bf6ceddba6f547975f92d .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-av_heading-04bec468fd2bf6ceddba6f547975f92d .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-04bec468fd2bf6ceddba6f547975f92d av-special-heading-h2 blockquote modern-quote  avia-builder-el-6  el_after_av_textblock  el_before_av_textblock  av-inherit-size'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Droit de participation \u00e0 la proc\u00e9dure : un mirage dans bien des cas<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n<section  class='av_textblock_section av-lpqty15c-98626e6c4ed0ddad3c0d6ce3212fea28 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Lorsqu&#8217;une autorit\u00e9 fiscale \u00e9trang\u00e8re enqu\u00eate sur l&#8217;un de ses ressortissants et requiert \u00e0 cet effet le concours actif de la Suisse, en vue par exemple de se faire remettre des extraits des comptes bancaires de l&#8217;int\u00e9ress\u00e9, l&#8217;Administration f\u00e9d\u00e9rale des contributions (AFC) est alors l\u00e9galement tenue de notifier \u00e0 ce contribuable les droits de partie dont il jouit dans le cadre de la proc\u00e9dure suisse.<\/p>\n<p>Le contribuable \u00e9tranger doit tout d&#8217;abord se voir notifier l&#8217;existence de la proc\u00e9dure et sa facult\u00e9 d&#8217;y participer.<\/p>\n<p>A cet effet, la Loi f\u00e9d\u00e9rale sur l&#8217;assistance administrative internationale en mati\u00e8re fiscale (LAAF) pr\u00e9voit, selon un ordre de priorit\u00e9 d\u00e9fini par la loi, pas moins de cinq modalit\u00e9s de notification, lesquelles doivent permettre &#8211; dans la mesure du possible &#8211; d&#8217;atteindre effectivement le destinataire r\u00e9sidant \u00e0 l&#8217;\u00e9tranger.<\/p>\n<blockquote>\n<p>En l&#8217;\u00e9tat actuel de la jurisprudence, l&#8217;acc\u00e8s au dossier post-proc\u00e9dure est conditionn\u00e9 \u00e0 la vraisemblance d&#8217;un int\u00e9r\u00eat digne de protection (alors qu&#8217;il est inconditionnel en cours de proc\u00e9dure).<\/p>\n<\/blockquote>\n<p>En pratique, il n&#8217;est toutefois pas rare, pour ne pas dire habituel, que faute de parvenir \u00e0 notifier directement leurs droits aux parties \u00e9trang\u00e8res, l&#8217;AFC s&#8217;en remette subsidiairement \u00e0 une notification par voie de publication dans la Feuille f\u00e9d\u00e9rale, canal de communication officiel de la Conf\u00e9d\u00e9ration suisse.<\/p>\n<p>La communication prend alors une forme laconique du type suivant:<\/p>\n<p><em>\u00abCommunication de l&#8217;Administration f\u00e9d\u00e9rale des contributions (AFC) &#8211; Assistance <\/em><em>administrative<\/em><\/p>\n<ol>\n<li><em>Afin de lui permettre de faire valoir son droit d&#8217;\u00eatre entendu, l&#8217;AFC invite Madame \u00abExemple\u00bb, n\u00e9e le 1er janvier 1920, \u00e0 d\u00e9signer, dans un d\u00e9lai de 10 jours d\u00e8s publication, un repr\u00e9sentant en Suisse autoris\u00e9 \u00e0 recevoir des notifications, respectivement \u00e0 transmettre \u00e0 l&#8217;AFC une adresse actuelle en Suisse.<\/em><\/li>\n<li><em>Le nom et l&#8217;adresse du repr\u00e9sentant, respectivement l&#8217;adresse actuelle en Suisse de la personne habilit\u00e9e \u00e0 recourir, doivent \u00eatre communiqu\u00e9s \u00e0 l&#8217;AFC par e-mail, \u00e0 administrative.assistance@estv.admin.ch, ou \u00e0 l&#8217;adresse suivante:<\/em><br \/>\n<em> Administration f\u00e9d\u00e9rale des contributions, Eigerstrasse 65, CH-3003 Berne\u00bb<\/em><\/li>\n<\/ol>\n<p>Si les personnes d\u00e9sign\u00e9es ne se manifestent pas, la proc\u00e9dure se poursuit sans elles. A l&#8217;issue de la phase de r\u00e9colte et d&#8217;examen des renseignements, la LAAF impose \u00e0 l&#8217;AFC de proc\u00e9der \u00e0 une nouvelle tentative de notification, concernant cette fois-ci la d\u00e9cision finale statuant sur la port\u00e9e de l&#8217;assistance accord\u00e9e.<\/p>\n<p>En l&#8217;absence de r\u00e9action, la d\u00e9cision finale autorisant l&#8217;assistance sollicit\u00e9e par l&#8217;Etat requ\u00e9rant devient ex\u00e9cutable \u00e0 l&#8217;issue du d\u00e9lai de recours de 30 jours.<\/p>\n<p>Dans nombre de cas de figure, les renseignements parviennent ainsi \u00e0 l&#8217;autorit\u00e9 fiscale \u00e9trang\u00e8re sans que les contribuables vis\u00e9s aient \u00e9t\u00e9 concr\u00e8tement \u00e0 m\u00eame de faire usage de leurs \u00abdroits suisses de d\u00e9fense\u00bb.<\/p>\n<p>Faute d&#8217;avoir \u00e9t\u00e9 men\u00e9e, et donc gagn\u00e9e en Suisse, la bataille a ensuite toutes les chances de se relocaliser dans l&#8217;Etat requ\u00e9rant, sous forme d&#8217;un contr\u00f4le fiscal, pr\u00e9lude \u00e0 un rappel d&#8217;imp\u00f4t et \u00e0 des sanctions (amendes, voire peines de prison).<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-4fa651abf5125ad7bd9c6f867b319284\">\n#top .av-special-heading.av-av_heading-4fa651abf5125ad7bd9c6f867b319284{\npadding-bottom:10px;\nfont-size:20px;\n}\nbody .av-special-heading.av-av_heading-4fa651abf5125ad7bd9c6f867b319284 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-av_heading-4fa651abf5125ad7bd9c6f867b319284 .av-special-heading-tag{\nfont-size:20px;\n}\n.av-special-heading.av-av_heading-4fa651abf5125ad7bd9c6f867b319284 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-av_heading-4fa651abf5125ad7bd9c6f867b319284 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-av_heading-4fa651abf5125ad7bd9c6f867b319284 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-4fa651abf5125ad7bd9c6f867b319284 av-special-heading-h2 blockquote modern-quote  avia-builder-el-8  el_after_av_textblock  el_before_av_textblock  av-inherit-size'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Droit d\u2018acc\u00e9der a posteriori aux renseignements communiqu\u00e9s \u00e0 l\u2019\u00e9tranger : une facult\u00e9 sous-exploit\u00e9e<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n<section  class='av_textblock_section av-lpqt34bs-e4937d6ee6fb8bf73eb238b3b32b6052 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Une fois nantie des renseignements sollicit\u00e9s via les voies de la coop\u00e9ration inter\u00e9tatique, l&#8217;administration fiscale \u00e9trang\u00e8re se retrouve en position de force: elle poss\u00e8de des informations financi\u00e8res sensibles obtenues en Suisse et compte bien s&#8217;en servir pour faire pression sur le contribuable.<\/p>\n<p>Il existe \u00e9ventuellement une solution pour rem\u00e9dier \u00e0 cette in\u00e9galit\u00e9 des armes: celle de requ\u00e9rir et d&#8217;obtenir, post\u00e9rieurement \u00e0 la cl\u00f4ture de la proc\u00e9dure suisse d&#8217;assistance fiscale internationale, un droit de regard sur les renseignements qui ont \u00e9t\u00e9 communiqu\u00e9s.<\/p>\n<p>Si ce droit d&#8217;acc\u00e8s \u00abr\u00e9troactif\u00bb au dossier est tr\u00e8s vraisemblablement inexploit\u00e9 \u00e0 ce jour, ses assises juridiques apparaissent n\u00e9anmoins relativement s\u00fbres et solides.<\/p>\n<p>Depuis un arr\u00eat de 1969, le Tribunal f\u00e9d\u00e9ral reconna\u00eet en effet aux parties \u00e0 une proc\u00e9dure un droit d&#8217;acc\u00e9der au dossier post\u00e9rieurement \u00e0 sa cl\u00f4ture.<\/p>\n<p>R\u00e9serv\u00e9 dans un premier temps \u00e0 des cas exceptionnels, ce droit s&#8217;est peu \u00e0 peu lib\u00e9ralis\u00e9.<\/p>\n<p>En l&#8217;\u00e9tat actuel de la jurisprudence, l&#8217;acc\u00e8s au dossier post-proc\u00e9dure est conditionn\u00e9 \u00e0 la vraisemblance d&#8217;un int\u00e9r\u00eat digne de protection (alors qu&#8217;il est inconditionnel en cours de proc\u00e9dure). Les exigences jurisprudentielles relatives \u00e0 la densit\u00e9 de cet int\u00e9r\u00eat sont toutefois d\u00e9sormais minimales; le simple fait de vouloir acc\u00e9der \u00e0 un dossier en vue d&#8217;explorer la pertinence d&#8217;une demande de reconsid\u00e9ration a \u00e9t\u00e9 jug\u00e9 suffisant.<\/p>\n<p>Le droit de consulter un dossier archiv\u00e9 peut cependant \u00eatre supprim\u00e9 ou limit\u00e9 si l&#8217;int\u00e9r\u00eat public ou un int\u00e9r\u00eat pr\u00e9pond\u00e9rant l&#8217;exige. Sous cet angle, une pes\u00e9e des int\u00e9r\u00eats doit ainsi intervenir et peut, th\u00e9oriquement, faire \u00e9chec \u00e0 une demande d&#8217;acc\u00e8s r\u00e9trospectif au dossier.<\/p>\n<p>On l&#8217;aura donc compris, les nombreux contribuables \u00e9trangers qui auraient manqu\u00e9 de participer \u00e0 la proc\u00e9dure d&#8217;assistance fiscale internationale ouverte en Suisse \u00e0 leur encontre ont irr\u00e9m\u00e9diablement perdu la facult\u00e9 de faire \u00e9chec \u00e0 la demande d&#8217;entraide fiscale les visant.<\/p>\n<p>Cependant, le droit interne suisse permet vraisemblablement de fonder en leur faveur un droit extra proc\u00e9dural d&#8217;acc\u00e8s au dossier qui, bien loin de constituer un \u00abgadget judiciaire\u00bb, repr\u00e9sente une arme fondamentale dans la perspective de la d\u00e9fense fiscale (voire p\u00e9nale) dans l&#8217;Etat requ\u00e9rant.<\/p>\n<p>Sans cela en effet, les contribuables sont doublement perdants: d&#8217;une part, ils ont \u00e9t\u00e9 priv\u00e9s de la possibilit\u00e9 de s&#8217;opposer en Suisse \u00e0 la coop\u00e9ration inter\u00e9tatique dont ils font l&#8217;objet et, d&#8217;autre part, ils se retrouvent, dans l&#8217;Etat requ\u00e9rant, sous la menace de rappels d&#8217;imp\u00f4t, de lourdes amendes, voire &#8211; dans les cas graves &#8211; expos\u00e9s \u00e0 des peines privatives de libert\u00e9, tout en ignorant la nature et la port\u00e9e des donn\u00e9es obtenues en Suisse que l&#8217;on ne manquera pas d&#8217;exploiter \u00e0 leur encontre.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lpqthvln-27e3d4689132014f1425f973d38a9921\">\n#top .hr.hr-invisible.av-lpqthvln-27e3d4689132014f1425f973d38a9921{\nheight:10px;\n}\n<\/style>\n<div  class='hr av-lpqthvln-27e3d4689132014f1425f973d38a9921 hr-invisible  avia-builder-el-10  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<section  class='av_textblock_section av-m7kqkjc6-9c0a6e26179c6c5f4ffe7b2e172f1f6c '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><a href=\"https:\/\/staging.fbt-avocats.ch\/en\/portfolio-item\/michel-abt\/\">Michel Abt<\/a><br \/>\nPartner, Geneva<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-av_heading-214293ecc75803cef32ca5a4ec32f750\">\n#top .av-special-heading.av-av_heading-214293ecc75803cef32ca5a4ec32f750{\npadding-bottom:10px;\nfont-size:20px;\n}\nbody .av-special-heading.av-av_heading-214293ecc75803cef32ca5a4ec32f750 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n#top #wrap_all .av-special-heading.av-av_heading-214293ecc75803cef32ca5a4ec32f750 .av-special-heading-tag{\nfont-size:20px;\n}\n.av-special-heading.av-av_heading-214293ecc75803cef32ca5a4ec32f750 .av-subheading{\nfont-size:15px;\n}\n\n@media only screen and (min-width: 480px) and (max-width: 767px){ \n#top #wrap_all .av-special-heading.av-av_heading-214293ecc75803cef32ca5a4ec32f750 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n\n@media only screen and (max-width: 479px){ \n#top #wrap_all .av-special-heading.av-av_heading-214293ecc75803cef32ca5a4ec32f750 .av-special-heading-tag{\nfont-size:0.8em;\n}\n}\n<\/style>\n<div  class='av-special-heading av-av_heading-214293ecc75803cef32ca5a4ec32f750 av-special-heading-h3 blockquote modern-quote modern-centered  avia-builder-el-12  el_after_av_textblock  el_before_av_hr  av-inherit-size'><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >Partager sur LinkedIn<\/h3><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n\n<style type=\"text\/css\" 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