Publiée mi-août au Journal officiel, la loi « pour un État au service d’une société de confiance » entend mettre en place « une administration de conseil et de service ». Elle introduit, en particulier, un droit à l’erreur au profit de tous les administrés (entreprises, travailleurs non salariés, particuliers), et à l’égard de toutes les administrations (administration fiscale, Urssaf…).
Ainsi, le professionnel libéral qui, pour la première fois, méconnaît une règle applicable à sa situation ou commet une erreur matérielle en remplissant une déclaration (impôts, DSN, etc.) ne peut plus faire l’objet d’une sanction administrative (amende, privation d’une prestation…) à condition de régulariser sa situation soit spontanément, soit à la demande de l’administration. Étant précisé que cette mesure ne vise pas les retards et omissions de déclaration.
La possibilité de se tromper et de rectifier son erreur sans encourir de sanction bénéficie aux seuls professionnels libéraux de bonne foi. Une bonne foi qui est présumée puisqu’il revient à l’administration de démontrer la mauvaise foi ou la fraude du professionnel libéral. Sachant qu’est considérée comme étant de mauvaise foi tout professionnel libéral ayant délibérément méconnu une règle applicable à sa situation.
À savoir : le droit à l’erreur ne s’applique pas aux sanctions relevant du droit européen ou prévues dans un contrat ni à celles prononcées en cas de méconnaissance des règles préservant directement la santé publique, la sécurité des personnes et des biens ou l’environnement ou prononcées par les autorités de régulation à l’égard des professionnels soumis à leur contrôle.
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