Un nouveau projet de directive sur l'épargne
Auteur | Thierry Afschrift |
La Commission européenne a établi un nouveau projet de directive sur l'épargne, pour tenter de combler certaines « lacunes » du système initial, en étendant l'application de la directive existante.
Il ne serait rien modifié au principe de l'échange obligatoire de renseignements entre les 27 Etats de l'Union Européenne sur les intérêts perçus dans les banques de ces Etats, ni d'ailleurs à l'exception faite en faveur de la Belgique, du Luxembourg et de l'Autriche, qui ont opté pour la retenue d'un précompte, actuellement fixé à 20 %, à la source, sans communication de l'identité des bénéficiaires.
De même, seuls les intérêts, et non les dividendes, seraient visés.
En revanche, les produits d'assurance répondant à la définition économique d'intérêts, soit actuellement les assurances de Branche 21, et même 23, « qui n'offrent aucune couverture ou une très faible couverture du risque décès» tomberaient également sous le coup de la mesure.
Il en serait de même de tous les titres émis par des organismes de placements collectifs, soit essentiellement les SICAV, qu'elles aient ou non un « passeport européen », alors qu'actuellement cette obligation n'existe pas pour les titres émis sans passeport européen.
Enfin, seraient également visés, les titres dont le bénéficiaire serait assuré de percevoir à l'échéance au moins 95 % du capital investi, ce qui couvre certains produits structurés émis actuellement.
De même, la directive espère faire tomber sous la directive tous les revenus perçus, dans le cadre des produits visés, par des prétendues « structures intermédiaires », soit certaines catégories de sociétés offshores, de trusts ou de fondations.
Ce projet ne paraît, sur ce dernier point, réaliste, que dans l'hypothèse où ces structures intermédiaires distribuent ensuite les revenus à leurs bénéficiaires. En effet, dans le cas contraire, la...
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