Editorial - Haro sur la Suisse?
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 |
Chacun sait que l'accord européen conclu sur la fiscalité de l'épargne n'a été accepté, notamment par le Luxembourg, que sous condition qu'un certain nombre d'autres pays acceptent de s'y joindre.
Rappelons que cet accord implique, d'une part, et ce dès le 1er janvier 2003, la perception d'un précompte mobilier sur les revenus d'intérêts perçus, dans tous les pays concernés, par des résidents de l'Union européenne. D'autre part, il prévoit dès 2010, un échange de renseignements automatique, par les banques, du montant des intérêts perçus par des résidents européens. Cela implique concrètement un abandon complet de tout secret bancaire à l'intérieur de l'Union européenne, puisque dès le moment, où une administration fiscale sait que des intérêts ont été payés à un résident par une banque déterminée, il lui sera aisé de demander, et d'obtenir toutes les opérations réalisées sur ce compte.
C'est une source de renseignements de première importance, pour les banques de données que les administrations fiscales composent actuellement.
Une chose, déjà en soi bien regrettable, est que l'Union...
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