Les contribuables ne sont pas une masse inerte
La lecture des accords budgétaires laisse, une fois de plus, l’impression que nos gouvernants considèrent les contribuables comme une masse inerte, qui ne réagit pas, qui ne s’adapte pas, aux nouvelles lois qu’ils prennent.
Il est ainsi prévu une nouvelle taxation au taux de 25 % sur les plus-values réalisées par les sociétés, sur les actions qu’elles détiennent depuis moins d’un an au moment de leur revente. La proposition de budget escompte d’une telle mesure des rentrées de 150.000.000 d’euros.
S’imagine-t-on vraiment que lorsque de telles plus-values seront taxables, elles seront encore réalisées dans un délai de moins d’un an ? A l’évidence, les sociétés concernées s’efforceront d’adapter leur comportement à la nouvelle règle fiscale, et réaliseront...
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