{"id":978783,"date":"2026-06-05T01:43:16","date_gmt":"2026-06-05T01:43:16","guid":{"rendered":"https:\/\/www.europesays.com\/fr\/978783\/"},"modified":"2026-06-05T01:43:16","modified_gmt":"2026-06-05T01:43:16","slug":"apple-verse-212-millions-deuros-au-fisc-francais-pour-mettre-fin-a-un-controle-fiscal","status":"publish","type":"post","link":"https:\/\/www.europesays.com\/fr\/978783\/","title":{"rendered":"Apple verse 212\u00a0millions d\u2019euros au fisc fran\u00e7ais \u00ab\u00a0pour mettre fin \u00e0 un contr\u00f4le fiscal\u00a0\u00bb"},"content":{"rendered":"<p>Selon le m\u00e9dia l\u2019Inform\u00e9, <a href=\"https:\/\/www.20minutes.fr\/high-tech\/apple\/\" target=\"_blank\" class=\"c-link c-link--is-underlined\" rel=\"nofollow noopener\">Apple<\/a> avait vers\u00e9, jeudi, 212\u00a0millions d\u2019euros \u00e0 l\u2019<a href=\"https:\/\/www.20minutes.fr\/dossier\/fisc\" target=\"_blank\" class=\"c-link c-link--is-underlined\" rel=\"nofollow noopener\">administration fiscale<\/a> afin de mettre fin \u00e0 un contr\u00f4le portant sur l\u2019exercice 2024 et les ann\u00e9es pr\u00e9c\u00e9dentes. Dans ses comptes 2025, Apple France indiquait d\u00e9j\u00e0 \u00ab\u00a0qu\u2019une provision de 212\u00a0millions d\u2019euros avait \u00e9t\u00e9 comptabilis\u00e9e\u00a0\u00bb dans ses bilans \u00ab\u00a0au titre des imp\u00f4ts suppl\u00e9mentaires\u00a0\u00bb. La filiale pr\u00e9cisait \u00e9galement que \u00ab\u00a0la soci\u00e9t\u00e9 a accept\u00e9 la cl\u00f4ture des contr\u00f4les fiscaux portant sur l\u2019exercice 2024 et les exercices ant\u00e9rieurs\u00a0\u00bb.<\/p>\n<\/p>\n<p>Le r\u00e8glement du dossier repose sur un \u00ab\u00a0accord pr\u00e9alable en mati\u00e8re de prix de transfert\u00a0\u00bb conclu avec le <a href=\"https:\/\/www.20minutes.fr\/dossier\/bercy\" target=\"_blank\" class=\"c-link c-link--is-underlined\" rel=\"nofollow noopener\">minist\u00e8re de l\u2019Economie et des Finances<\/a>. Ce m\u00e9canisme, rappelle l\u2019administration fiscale, \u00ab\u00a0a pour objet de fournir une s\u00e9curit\u00e9 juridique aux soci\u00e9t\u00e9s concernant leurs transactions intragroupes futures\u00a0\u00bb. Le sujet concerne les relations financi\u00e8res entre Apple France et la maison m\u00e8re europ\u00e9enne du groupe, install\u00e9e en <a href=\"https:\/\/www.20minutes.fr\/dossier\/irlande\" target=\"_blank\" class=\"c-link c-link--is-underlined\" rel=\"nofollow noopener\">Irlande<\/a>.<\/p>\n<p>La plupart des ventes sont factur\u00e9es en Irlande<\/p>\n<p>Apple France ne d\u00e9clare qu\u2019une partie limit\u00e9e de l\u2019activit\u00e9 r\u00e9alis\u00e9e dans l\u2019Hexagone. En\u00a02025, la filiale a ainsi enregistr\u00e9 un chiffre d\u2019affaires de 233\u00a0millions d\u2019euros et pay\u00e9 44,4\u00a0millions d\u2019euros d\u2019imp\u00f4ts sur les b\u00e9n\u00e9fices, alors que les ventes d\u2019<a href=\"https:\/\/www.20minutes.fr\/high-tech\/iphone\/\" target=\"_blank\" class=\"c-link c-link--is-underlined\" rel=\"nofollow noopener\">iPhone<\/a> et de <a href=\"https:\/\/www.20minutes.fr\/high-tech\/mac\/\" target=\"_blank\" class=\"c-link c-link--is-underlined\" rel=\"nofollow noopener\">Mac<\/a> sont principalement factur\u00e9es depuis l\u2019Irlande aux op\u00e9rateurs mobiles, grossistes et autres revendeurs. Comme l\u2019explique l\u2019Inform\u00e9, \u00ab\u00a0en contrepartie de ces services, la soci\u00e9t\u00e9 m\u00e8re irlandaise verse \u00e0 sa filiale fran\u00e7aise une r\u00e9mun\u00e9ration, bas\u00e9e sur les co\u00fbts support\u00e9s en France augment\u00e9s d\u2019une marge commerciale\u00a0\u00bb. Le m\u00e9dia pr\u00e9cise que \u00ab\u00a0c\u2019est le calcul de ce montant qui \u00e9tait contest\u00e9 par l\u2019administration fiscale\u00a0\u00bb.<\/p>\n<p><a href=\"https:\/\/www.20minutes.fr\/high-tech\/apple\/\" target=\"_blank\" class=\"c-link c-btn c-btn--primary\" rel=\"nofollow noopener\">Nos articles sur Apple<\/a><\/p>\n<p>Cette affaire s\u2019inscrit dans un contentieux fiscal plus ancien entre Apple et les autorit\u00e9s fran\u00e7aises. En\u00a02013, les locaux parisiens du groupe avaient fait l\u2019objet d\u2019une perquisition fiscale. Six ans plus tard, en\u00a02019, Apple avait vers\u00e9 pr\u00e8s de 600\u00a0millions d\u2019euros afin de mettre un terme \u00e0 deux litiges distincts concernant Apple France et Apple Retail, la filiale qui exploite les magasins de la marque en France.<\/p>\n","protected":false},"excerpt":{"rendered":"Selon le m\u00e9dia l\u2019Inform\u00e9, Apple avait vers\u00e9, jeudi, 212\u00a0millions d\u2019euros \u00e0 l\u2019administration fiscale afin de mettre fin \u00e0&hellip;\n","protected":false},"author":2,"featured_media":978784,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_share_on_mastodon":"0"},"categories":[6],"tags":[47,733,14846,35,33,34,20814,1011,27,662,342,626],"class_list":["post-978783","post","type-post","status-publish","format-standard","has-post-thumbnail","category-economie","tag-actualite","tag-apple","tag-bercy","tag-business","tag-economie","tag-economy","tag-fisc","tag-fr","tag-france","tag-ile-de-france","tag-impots","tag-paris"],"share_on_mastodon":{"url":"","error":""},"_links":{"self":[{"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/posts\/978783","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=978783"}],"version-history":[{"count":0,"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/posts\/978783\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/media\/978784"}],"wp:attachment":[{"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/media?parent=978783"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/categories?post=978783"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.europesays.com\/fr\/wp-json\/wp\/v2\/tags?post=978783"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}