La Commission Européenne veut une assiette unique à l’impôt des sociétés
Auteur | Thierry Afschrift |
Fonction | Licencié en droit, avec grande distinction de l’Université Libre de Bruxelles (1976), licencié en droit économique (1977) et en sciences fiscales |
La Commission EuropÈenne tente díobtenir des Etats un accord pour fixer, ‡ terme, une base díimposition unique ‡ líimpÙt des sociÈtÈs.
Il ne síagit pas, ‡ ce stade, de dÈterminer un impÙt des sociÈtÈs unique, avec un mÍme taux dans tous les pays, mais ´seulementª díuniformiser la base de cet impÙt, comme cíest le cas pour la TVA, en laissant chaque Etat libre díen dÈterminer le taux.
Líargument utilisÈ est une plus grande simplicitÈ pour les entreprises, surtout pour celles qui exercent leur activitÈ dans plusieurs pays de líEurope, et encore davantage pour celles qui ont leur siËge dans un pays qui pratique la consolidation fiscale.
Sous une apparence de simplicitÈ, cette proposition est en rÈalitÈ trËs dangereuse. Le but de la Commission est en effet de supprimer la ´concurrence fiscaleª, en crÈant un vÈritable ´cartel des Etatsª, Etats qui níauraient plus la possibilitÈ díaccorder des rÈductions fiscales pour attirer des entreprises, ou tout simplement pour exprimer une autre maniËre, conforme ‡ leur Èlectorat, díimposer les revenus des sociÈtÈs.
Il faut díailleurs...
Pour continuer la lecture
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