Le Conseil constitutionnel français annule le taux d’impôt de 75 %
Auteur | Nicolas Themelin |
Ce fut peut-être la promesse la plus symbolique de sa campagne présidentielle : s’il devenait président, François Hollande s’engageait à créer une nouvelle tranche d’imposition à 75 % pour la part des revenus dépassant un million d’euros par an, appelée « contribution exceptionnelle de solidarité ».
Selon François Hollande, qui a concrétisé cette promesse de campagne peu après sa victoire aux élections présidentielles françaises, il ne s’agirait que d’un acte de patriotisme – rien de moins –, tandis que l’opposition de droite y voyait une politique fiscale confiscatoire et que la plupart des économistes et fiscalistes considéraient une telle mesure comme une pure et simple incitation à l’expatriation.
C’est ainsi que le 28 novembre dernier, l’Institut de Recherches Economiques et Fiscales (IREF), un think tank européen, privé et indépendant œuvrant à la réduction du poids de l'Etat et des prélèvements obligatoires, et Contribuables associés, une association de défense des contribuables français, ont adressé une lettre d’argumentation aux parlementaires français en leur demandant de saisir le Conseil constitutionnel sur les conditions de détermination du nouveau plafonnement de l’impôt sur la fortune ainsi que sur la nouvelle imposition qui prendrait en compte des revenus « virtuels ».
A la lecture des solides arguments développés en ce courrier, les parlementaires de l’opposition ont répondu positivement à leur demande et ont requis, le 20 décembre, la saisine du Conseil constitutionnel.
Celui-ci a suivi le point de vue défendu par l’IREF et par Contribuables associés en censurant, par une décision du 29 décembre, la mesure phare du gouvernement socialiste et les dispositions de la dernière loi de finances les plus attentatoires aux droits des contribuables.
Le Conseil constitutionnel a ainsi jugé que la nouvelle imposition à 75 % frappait les foyers fiscaux de façon inégale suivant la répartition des revenus entre les deux conjoints. Il déplore que la taxation soit « assise sur les revenus de chaque personne physique...
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