{"id":5275,"date":"2022-08-25T17:56:45","date_gmt":"2022-08-25T15:56:45","guid":{"rendered":"https:\/\/www.lexisma.info\/?p=5275"},"modified":"2022-08-25T17:56:45","modified_gmt":"2022-08-25T15:56:45","slug":"sanction-pecuniaire-prononcee-par-le-conseil-de-la-concurrence-a-lencontre-des-experts-comptables","status":"publish","type":"post","link":"https:\/\/dev.pagelt.com\/lexisma2026\/sanction-pecuniaire-prononcee-par-le-conseil-de-la-concurrence-a-lencontre-des-experts-comptables\/","title":{"rendered":"Sanction p\u00e9cuniaire prononc\u00e9e par le Conseil de la concurrence \u00e0 l\u2019encontre des experts comptables"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><em>En application des dispositions de l\u2019<a href=\"https:\/\/www.lexisma.com\/legislation\/maroc\/2014\/104-12\/Titre_V_-_De_la_procedure__des_decisions_et_des_voies_de_recours.html#iFVdjFQbeIhwIZqx88nhpc\">article 33 de la loi n\u00b0104-12<\/a>, relative \u00e0 la libert\u00e9 des prix et de la concurrence, le Conseil de la concurrence s\u2019est r\u00e9uni en deux s\u00e9ances les 07 et 28 juillet 2022, en vue d\u2019\u00e9tudier et d\u2019examiner la saisine relative aux experts comptables.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Selon un communiqu\u00e9 du Conseil, apr\u00e8s d\u00e9lib\u00e9rations et en application des dispositions de l\u2019<a href=\"https:\/\/www.lexisma.com\/legislation\/maroc\/2014\/104-12\/Titre_V_-_De_la_procedure__des_decisions_et_des_voies_de_recours.html#qklIHPi1mYjw6zdsjVRQGf\">article 39 de la loi n\u00b0 104-12<\/a>&nbsp;relative \u00e0 la libert\u00e9 des prix et de la concurrence, le Conseil a pris la&nbsp;d\u00e9cision n\u00b0 80\/D\/2022, par laquelle il a inflig\u00e9 une sanction p\u00e9cuniaire de trois millions de dirhams (3.000.000 DH) \u00e0 l\u2019encontre de l\u2019Ordre des experts comptables.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u2019apr\u00e8s la m\u00eame source, la sanction a \u00e9t\u00e9 prononc\u00e9e, en raison de la violation par ledit Ordre, des dispositions de l\u2019article 6 de loi pr\u00e9cit\u00e9e, qui interdit les ententes, sous quelque forme et pour quelque cause que ce soit, qui ont pour objet ou peuvent avoir pour effet d\u2019emp\u00eacher, de restreindre ou de fausser le jeu de la concurrence sur un march\u00e9, notamment lorsqu\u2019elles tendent \u00e0 :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>faire obstacle \u00e0 la formation des prix par le libre jeu du march\u00e9 en favorisant artificiellement leur hausse ou leur baisse ;<\/li><li>limiter l&#8217;acc\u00e8s au march\u00e9 ou le libre exercice de la concurrence par d\u2019autres entreprises.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Selon le Conseil, l\u2019Ordre des experts comptables a eu recours \u00e0 des pratiques anticoncurrentielles qui consistent en :<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>la mise en \u0153uvre par les membres de l\u2019Ordre d\u2019une entente, relative \u00e0 la fixation et la diffusion d\u2019un prix minimum moyen ne devant pas \u00eatre inf\u00e9rieur \u00e0 500 dirhams l\u2019heure hors taxes, qui a \u00e9t\u00e9 rendu obligatoire pour l\u2019ensemble des experts comptables exer\u00e7ant sur le march\u00e9 national de l\u2019audit financier et comptable l\u00e9gal ou contractuel&nbsp;;<\/li><li>l\u2019Ordre des experts comptables est intervenu \u00e9galement aupr\u00e8s de certains \u00e9tablissements publics pour faire respecter ce prix minimum dans les appels d\u2019offres qu\u2019ils ont conclus.<\/li><\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Outre la sanction p\u00e9cuniaire, le Conseil de la concurrence a enjoint dans sa d\u00e9cision cit\u00e9e ci-dessus, \u00e0 l\u2019Ordre des experts comptables d\u2019introduire les amendements n\u00e9cessaires, en vue de purger tous ses documents des dispositions anticoncurrentielles et ce, dans un d\u00e9lai de 60 jours \u00e0 compter de la date de r\u00e9ception de la pr\u00e9sente d\u00e9cision. Pass\u00e9 ce d\u00e9lai, une astreinte journali\u00e8re fix\u00e9e \u00e0 quatre milles dirhams (4000 DH) sera inflig\u00e9e \u00e0 l\u2019Ordre des experts comptables.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Source : <\/strong>Consulter\u00a0<a href=\"https:\/\/conseil-concurrence.ma\/cc\/wp-content\/uploads\/2022\/08\/Communique-de-Presse-Francais-SANCTION-OEC1-3-8.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">ici<\/a>\u00a0le communiqu\u00e9 de presse dans son int\u00e9gralit\u00e9.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Pas encore utilisateur Lexis\u00aeMA&nbsp;? &nbsp;R\u00e9servez imm\u00e9diatement votre d\u00e9monstration sur <a href=\"https:\/\/info.lexis.ae\/demande-de-d%C3%A9mo-lexis-ma\/\">Demande de d\u00e9mo LexisMA<\/a><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Pour d\u00e9couvrir davantage d\u2019actualit\u00e9s et d\u2019autres contenus juridiques disponibles, rendez-vous sur <a href=\"http:\/\/www.lexisma.com\/\">LexisMA.com<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>En application des dispositions de l\u2019article 33 de la loi n\u00b0104-12, relative \u00e0 la libert\u00e9 des prix et de la concurrence, le Conseil de la concurrence s\u2019est r\u00e9uni en deux [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_price":"","_stock":"","_tribe_ticket_header":"","_tribe_default_ticket_provider":"","_tribe_ticket_capacity":"0","_ticket_start_date":"","_ticket_end_date":"","_tribe_ticket_show_description":"","_tribe_ticket_show_not_going":false,"_tribe_ticket_use_global_stock":"","_tribe_ticket_global_stock_level":"","_global_stock_mode":"","_global_stock_cap":"","_tribe_rsvp_for_event":"","_tribe_ticket_going_count":"","_tribe_ticket_not_going_count":"","_tribe_tickets_list":"[]","_tribe_ticket_has_attendee_info_fields":false,"footnotes":""},"categories":[26],"tags":[],"class_list":["post-5275","post","type-post","status-publish","format-standard","hentry","category-news"],"blocksy_meta":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - 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