L’Europe prône une certaine concurrence fiscale
Auteur | Nicolas Themelin |
Ces dernières semaines, les journalistes en ont fait leurs choux gras et la plupart des politiciens n’ont pas manqué d’y réagir, le plus souvent vigoureusement et à visée électoraliste. Il fallait bien, à un moment ou l’autre, que l’Europe soit elle aussi interrogée sur la question de la concurrence fiscale.
Ainsi, à propos des conjectures entourant la demande de nationalité belge d’un milliardaire français, ainsi que sur le fait qu’une telle démarche puisse être motivée par des raisons fiscales, le commissaire européen chargé de la fiscalité a fait savoir que ses services avaient « examiné la législation belge ».
Or, ils en ont conclu qu’elle « traite (fiscalement) toutes les personnes de la même manière », « qu’elles soient belges ou étrangères ». Aucune plainte concernant une éventuelle portée discriminatoire de la législation belge n’est donc à l’ordre du jour.
Quant au sujet plus large de la concurrence fiscale en Europe, « nous considérons que nous devons lutter contre la concurrence fiscale néfaste », a déclaré le commissaire européen. Mais, a-t-il ajouté et souligné, « nous considérons qu’un certain niveau de concurrence loyale en terme de taux (d’imposition) peut également être sain, en faisant en sorte que les Etats n’essaient pas de résoudre tous leurs problèmes budgétaires uniquement par des hausses d’impôts ».
Il est trop simple, en effet, de recourir à outrance à l’impôt et de fustiger ceux qui seraient tentés d’y échapper, sans remettre en question un système qui se révèle inefficient.
Pourtant, un constat s’impose : il n’y a pas de planification...
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