{"id":533023,"date":"2025-11-14T06:13:11","date_gmt":"2025-11-14T06:13:11","guid":{"rendered":"https:\/\/www.europesays.com\/fr\/533023\/"},"modified":"2025-11-14T06:13:11","modified_gmt":"2025-11-14T06:13:11","slug":"certaines-hausses-dimpots-aux-entreprises-seraient-en-fait-non-conforme-au-droit","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/fr\/533023\/","title":{"rendered":"Certaines hausses d\u2019imp\u00f4ts aux entreprises seraient en fait non conforme au droit"},"content":{"rendered":"

Les hausses d\u2019imp\u00f4ts ciblant les entreprises, adopt\u00e9es \u00e0 l\u2019Assembl\u00e9e nationale \u00e0 l\u2019initiative de La France insoumise<\/a> et du Rassemblement national<\/a>, se heurtent \u00e0 de s\u00e9rieux obstacles juridiques. Une note de Bercy, r\u00e9v\u00e9l\u00e9e par Les Echos et consult\u00e9e par l\u2019AFP, alerte sur des incompatibilit\u00e9s avec le droit europ\u00e9en<\/a> et plusieurs conventions internationales.<\/p>\n

Selon la direction de la l\u00e9gislation fiscale (DLF), la France \u00e9tant li\u00e9e par 125 conventions fiscales<\/a>, l\u2019amendement LFI visant \u00e0 augmenter l\u2019imp\u00f4t<\/a> des multinationales selon leur chiffre d\u2019affaires en France enfreindrait ces engagements. La DLF pr\u00e9vient que \u00ab\u00a0tout contribuable serait fond\u00e9 \u00e0 saisir le juge [\u2026] pour obtenir la d\u00e9charge de l\u2019imposition ou sa restitution avec int\u00e9r\u00eats\u00a0\u00bb. Elle rel\u00e8ve en outre une erreur technique qui aboutirait \u00e0 r\u00e9duire l\u2019imp\u00f4t, au lieu de l\u2019augmenter.<\/p>\n<\/p>\n

D\u00e9faut de transposition d\u2019une directive europ\u00e9enne<\/p>\n

La DLF critique aussi l\u2019amendement LFI abaissant \u00e0 500\u00a0millions d\u2019euros le seuil d\u2019application de l\u2019imposition minimale \u00e0 15\u00a0% des multinationales, alors que la directive europ\u00e9enne fixe un plancher \u00e0 750\u00a0millions d\u2019euros. S\u2019en \u00e9carter pourrait \u00eatre consid\u00e9r\u00e9 comme un d\u00e9faut de transposition. Le pr\u00e9sident LFI de la commission des finances, Eric Coquerel<\/a>, rejette cet argument, estimant que \u00ab\u00a0la directive europ\u00e9enne ne prohibe pas une application aux entreprises dont le chiffre d\u2019affaires est inf\u00e9rieur \u00e0 750\u00a0millions d\u2019euros\u00a0\u00bb.<\/p>\n

Notre dossier sur le budget<\/a><\/p>\n

Un amendement du RN \u00e9largissant la taxe sur les rachats d\u2019actions est lui aussi jug\u00e9 fragile. Selon la DLF, il pr\u00e9sente \u00ab\u00a0un risque tr\u00e8s \u00e9lev\u00e9 de non-conformit\u00e9\u00a0\u00bb \u00e0 la directive \u00ab\u00a0m\u00e8re-fille\u00a0\u00bb, qui vise \u00e0 \u00e9viter les doubles impositions entre soci\u00e9t\u00e9s m\u00e8res et filiales. La m\u00eame directive ferait obstacle \u00e0 la \u00ab\u00a0contribution temporaire sur les dividendes exceptionnels des grandes entreprises\u00a0\u00bb, propos\u00e9e par LFI, qui pourrait elle aussi \u00eatre retoqu\u00e9e en cas de recours.<\/p>\n","protected":false},"excerpt":{"rendered":"Les hausses d\u2019imp\u00f4ts ciblant les entreprises, adopt\u00e9es \u00e0 l\u2019Assembl\u00e9e nationale \u00e0 l\u2019initiative de La France insoumise et du…\n","protected":false},"author":2,"featured_media":533024,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[47,416,14846,1003,35,33,34,1025,1011,27,1023,316,2556],"class_list":{"0":"post-533023","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-economie","8":"tag-actualite","9":"tag-assemblee-nationale","10":"tag-bercy","11":"tag-budget","12":"tag-business","13":"tag-economie","14":"tag-economy","15":"tag-eric-coquerel","16":"tag-fr","17":"tag-france","18":"tag-la-france-insoumise-lfi","19":"tag-politique","20":"tag-rassemblement-national-rn"},"share_on_mastodon":{"url":"https:\/\/pubeurope.com\/@fr\/115546580822675931","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/posts\/533023","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/comments?post=533023"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/posts\/533023\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/media\/533024"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/media?parent=533023"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/categories?post=533023"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/tags?post=533023"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}