{"id":2202,"date":"2017-01-03T15:52:23","date_gmt":"2017-01-03T14:52:23","guid":{"rendered":"http:\/\/mouillere.com\/universconvergents\/?p=2202"},"modified":"2017-01-03T15:52:23","modified_gmt":"2017-01-03T14:52:23","slug":"censure-de-la-taxe-google-pour-la-lutter-contre-loptimisation-fiscale","status":"publish","type":"post","link":"https:\/\/mouillere.com\/universconvergents\/2017\/01\/03\/censure-de-la-taxe-google-pour-la-lutter-contre-loptimisation-fiscale\/","title":{"rendered":"Censure de la taxe Google pour la lutter contre l&#8217;optimisation fiscale"},"content":{"rendered":"<p>Selon le d\u00e9put\u00e9 PS Yann Galut, \u00ab<em> l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s pay\u00e9 par Google en 2015 s\u2019est \u00e9lev\u00e9 \u00e0 6,7 millions d\u2019euros, pour un revenu estim\u00e9 \u00e0 plus de 1,5 milliard. Airbnb, dont le r\u00e9sultat est estim\u00e9 \u00e0 65 millions d\u2019euros, n\u2019a pay\u00e9 que 69 000 euros d\u2019imp\u00f4t &#8230; au d\u00e9triment de l\u2019\u00c9tat, des services publics, des entreprises locales concurrentes et de tous les citoyens \u00bb.<\/em><\/p>\n<p>L\u2019article 78 de la loi de finances pour 2017 envisageait donc d\u2019\u00e9tendre l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s aux b\u00e9n\u00e9fices r\u00e9alis\u00e9s par une personne morale \u00e9tablie hors du territoire national lorsqu\u2019il <em>\u00ab existe des raisons s\u00e9rieuses de consid\u00e9rer que l\u2019activit\u00e9 de cette personne morale ou physique a pour objectif d\u2019\u00e9chapper \u00e0 l\u2019imp\u00f4t qui serait d\u00fb en France ou d\u2019att\u00e9nuer son montant \u00bb.<\/em><\/p>\n<p>Selon le Conseil Constitutionnel, <em>\u00absi le l\u00e9gislateur dispose de la facult\u00e9 de modifier le champ d&#8217;application de l&#8217;imp\u00f4t sur les soci\u00e9t\u00e9s, afin d&#8217;imposer les b\u00e9n\u00e9fices r\u00e9alis\u00e9s en France par des entreprises \u00e9tablies hors du territoire national, il ne pouvait, sans m\u00e9conna\u00eetre l&#8217;\u00e9tendue de sa comp\u00e9tence, subordonner l&#8217;assujettissement \u00e0 l&#8217;imp\u00f4t \u00e0 la d\u00e9cision de l&#8217;administration d&#8217;engager une proc\u00e9dure de contr\u00f4le.\u00bb<\/em> Le Conseil a donc jug\u00e9 que l\u2019administration fiscale <em>\u00abne peut avoir le pouvoir de choisir les contribuables qui entrent ou non dans le champ d\u2019application de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s\u00bb<\/em>.<\/p>\n<p>On se demande bien pourquoi\u00a0les parlementaires avaient maladroitement conditionn\u00e9 ce nouveau r\u00e9gime au seul cadre de la v\u00e9rification de comptabilit\u00e9 en laissant \u00e0 l&#8217;administration le choix\u00a0d\u2019opposer au contribuable la pr\u00e9somption d\u2019\u00e9tablissement stable en France &#8230;<\/p>\n<p><a href=\"https:\/\/www.nextinpact.com\/news\/102707-fiscalite-societes-pourquoi-conseil-constitutionnel-a-censure-taxe-google.htm\" target=\"_blank\">https:\/\/www.nextinpact.com\/news\/102707-fiscalite-societes-pourquoi-conseil-constitutionnel-a-censure-taxe-google.htm<\/a><\/p>\n<p><a href=\"http:\/\/www.liberation.fr\/futurs\/2016\/12\/30\/censure-de-la-taxe-google-sale-coup-pour-la-lutte-contre-l-optimisation-fiscale_1538081\" target=\"_blank\">http:\/\/www.liberation.fr\/futurs\/2016\/12\/30\/censure-de-la-taxe-google-sale-coup-pour-la-lutte-contre-l-optimisation-fiscale_1538081<\/a><\/p>\n<iframe src=\"\/\/docs.google.com\/viewer?url=https%3A%2F%2Fmouillere.com%2Funiversconvergents%2Fwp-content%2Fuploads%2F2017%2F01%2FD%C3%A9cision-n%C2%B0-2016-744-DC-du-29-d%C3%A9cembre-2016.pdf&hl=fr&embedded=true\" class=\"gde-frame\" style=\"width:100%; height:500px; border: none;\" scrolling=\"no\"><\/iframe>\n<p class=\"gde-text\"><a href=\"https:\/\/mouillere.com\/universconvergents\/wp-content\/uploads\/2017\/01\/D\u00e9cision-n\u00b0-2016-744-DC-du-29-d\u00e9cembre-2016.pdf\" class=\"gde-link\">T\u00e9l\u00e9charger (PDF, 145KB)<\/a><\/p>\n<iframe src=\"\/\/docs.google.com\/viewer?url=https%3A%2F%2Fmouillere.com%2Funiversconvergents%2Fwp-content%2Fuploads%2F2017%2F01%2FD%C3%A9cision-n%C2%B0-2016-744-DC-Dossier-compl%C3%A9mentaire.pdf&hl=fr&embedded=true\" class=\"gde-frame\" style=\"width:100%; height:500px; border: none;\" scrolling=\"no\"><\/iframe>\n<p class=\"gde-text\"><a href=\"https:\/\/mouillere.com\/universconvergents\/wp-content\/uploads\/2017\/01\/D\u00e9cision-n\u00b0-2016-744-DC-Dossier-compl\u00e9mentaire.pdf\" class=\"gde-link\">T\u00e9l\u00e9charger (PDF, 6.1Mo)<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Selon le d\u00e9put\u00e9 PS Yann Galut, \u00ab l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s pay\u00e9 par Google en 2015 s\u2019est \u00e9lev\u00e9 \u00e0 6,7 millions d\u2019euros, pour un revenu estim\u00e9 \u00e0 plus de 1,5&hellip; <\/p>\n","protected":false},"author":1,"featured_media":2205,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[10],"tags":[],"class_list":["post-2202","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-audiovisuel"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2017\/01\/Gafa-2.jpg?fit=1141%2C838&ssl=1","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p6jw1p-zw","jetpack-related-posts":[{"id":3132,"url":"https:\/\/mouillere.com\/universconvergents\/2019\/10\/16\/gafam-un-manque-a-gagner-dun-milliard-deuros\/","url_meta":{"origin":2202,"position":0},"title":"GAFAM: un manque \u00e0 gagner d&#8217;un milliard d\u2019euros","author":"Fred","date":"16 octobre 2019","format":false,"excerpt":"Le Monde du Droit consacre un article pertinent consacr\u00e9 au manque \u00e0 gagner consid\u00e9rable que repr\u00e9sente l'optimisation fiscale pratiqu\u00e9e par les GAFAM qui se jouent des r\u00e8gles d\u00e9su\u00e8tes de la fiscalit\u00e9 internationale. L' \u00e9tude r\u00e9alis\u00e9e par l'ex-secr\u00e9taire d\u2019Etat en charge du num\u00e9rique Mounir Mahjoubi d\u00e9montrent que les GAFAM devraient payer\u2026","rel":"","context":"Dans &quot;Fiscalit\u00e9&quot;","block_context":{"text":"Fiscalit\u00e9","link":"https:\/\/mouillere.com\/universconvergents\/category\/fiscalite\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2019\/10\/LSSGHIBLCG6VPRXS6QKCM36CFU.jpg?fit=913%2C1200&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2019\/10\/LSSGHIBLCG6VPRXS6QKCM36CFU.jpg?fit=913%2C1200&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2019\/10\/LSSGHIBLCG6VPRXS6QKCM36CFU.jpg?fit=913%2C1200&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2019\/10\/LSSGHIBLCG6VPRXS6QKCM36CFU.jpg?fit=913%2C1200&ssl=1&resize=700%2C400 2x"},"classes":[]},{"id":2941,"url":"https:\/\/mouillere.com\/universconvergents\/2019\/03\/10\/taxe-gafa-ou-de-la-poudre-aux-yeux\/","url_meta":{"origin":2202,"position":1},"title":"Taxe GAFA ou de la poudre aux yeux","author":"Fred","date":"10 mars 2019","format":false,"excerpt":"Le gouvernement a pr\u00e9sent\u00e9 mercredi 6 mars 2019 son projet de loi relatif \u00e0 la taxe sur le num\u00e9rique. Les grandes entreprises de la publicit\u00e9 cibl\u00e9e, de la vente de donn\u00e9es ou percevant des commissions au travers de leurs plateformes seront d\u00e9sormais tax\u00e9es en France \u00e0 hauteur de 3% de\u2026","rel":"","context":"Dans &quot;Fiscalit\u00e9&quot;","block_context":{"text":"Fiscalit\u00e9","link":"https:\/\/mouillere.com\/universconvergents\/category\/fiscalite\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2019\/03\/2253935_une-vingtaine-dentreprises-paieront-la-taxe-gafa-en-france-web-060935983971.jpg?fit=580%2C785&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2019\/03\/2253935_une-vingtaine-dentreprises-paieront-la-taxe-gafa-en-france-web-060935983971.jpg?fit=580%2C785&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2019\/03\/2253935_une-vingtaine-dentreprises-paieront-la-taxe-gafa-en-france-web-060935983971.jpg?fit=580%2C785&ssl=1&resize=525%2C300 1.5x"},"classes":[]},{"id":4900,"url":"https:\/\/mouillere.com\/universconvergents\/2021\/05\/05\/amazon-arretons-denrichir-ceux-qui-nous-appauvrissent\/","url_meta":{"origin":2202,"position":2},"title":"Amazon : arr\u00eatons d&#8217;enrichir ceux qui nous appauvrissent","author":"Fred","date":"5 mai 2021","format":false,"excerpt":"Par le jeux d'une fraude \u00e0 la loi maquill\u00e9e en optimisation fiscale, Amazon n'a pay\u00e9 aucun imp\u00f4t sur les soci\u00e9t\u00e9s malgr\u00e9 un chiffre d'affaires de 44 milliards d'euros en Europe en 2020. Et c'est nous qui devons compenser ce manque \u00e0 gagner. Merci Amazon ! \u00a0 Les comptes Amazon EU\u2026","rel":"","context":"Dans &quot;Avocat&quot;","block_context":{"text":"Avocat","link":"https:\/\/mouillere.com\/universconvergents\/category\/avocat\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2020\/06\/CA-GAFAM.jpg?fit=913%2C1200&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2020\/06\/CA-GAFAM.jpg?fit=913%2C1200&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2020\/06\/CA-GAFAM.jpg?fit=913%2C1200&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2020\/06\/CA-GAFAM.jpg?fit=913%2C1200&ssl=1&resize=700%2C400 2x"},"classes":[]},{"id":3017,"url":"https:\/\/mouillere.com\/universconvergents\/2019\/09\/18\/le-bon-sens-nest-il-pas-de-payer-limpot-la-ou-lon-genere-ses-revenus\/","url_meta":{"origin":2202,"position":3},"title":"Le bon sens n&#8217;est-il pas de payer l&#8217;imp\u00f4t l\u00e0 o\u00f9 l&#8217;on g\u00e9n\u00e8re ses revenus ?","author":"Fred","date":"18 septembre 2019","format":false,"excerpt":"Apple vient de contester devant la Cour de justice europ\u00e9enne la d\u00e9cision de la Commission europ\u00e9enne lui r\u00e9clamant 13 milliards d\u2019euros pour avoir \u00e9lud\u00e9 l'imp\u00f4t par le jeu d'optimisation fiscale et de domiciliation en Irlande. Selon Apple, c'est aux Etats-Unis, l\u00e0 o\u00f9 le groupe investit en recherche et d\u00e9veloppement et\u2026","rel":"","context":"Dans &quot;Fiscalit\u00e9&quot;","block_context":{"text":"Fiscalit\u00e9","link":"https:\/\/mouillere.com\/universconvergents\/category\/fiscalite\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2019\/09\/Apple-europe-620.jpg?fit=620%2C404&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2019\/09\/Apple-europe-620.jpg?fit=620%2C404&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2019\/09\/Apple-europe-620.jpg?fit=620%2C404&ssl=1&resize=525%2C300 1.5x"},"classes":[]},{"id":4689,"url":"https:\/\/mouillere.com\/universconvergents\/2020\/06\/23\/sanction-cnil-de-50-millions-e-contre-google-confirmee-par-le-conseil-detat\/","url_meta":{"origin":2202,"position":4},"title":"Sanction CNIL de 50 millions \u20ac contre Google confirm\u00e9e par le Conseil d\u2019Etat","author":"Fred","date":"23 juin 2020","format":false,"excerpt":"\u00c0 la suite de plaintes d\u00e9pos\u00e9es par les associations La Quadrature du Net et None of your business en mai 2018 sur le parcours d\u2019un utilisateur lors de la cr\u00e9ation d\u2019un compte Google \u00e0 partir d\u2019un t\u00e9l\u00e9phone fonctionnant avec le syst\u00e8me d\u2019exploitation Android, la CNIL avait prononc\u00e9 le 21 janvier\u2026","rel":"","context":"Dans &quot;Donn\u00e9es personnelles&quot;","block_context":{"text":"Donn\u00e9es personnelles","link":"https:\/\/mouillere.com\/universconvergents\/category\/it\/donnees-personnelles\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2015\/06\/6640564215_b3dc3f033d.jpg?fit=450%2C287&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]},{"id":6683,"url":"https:\/\/mouillere.com\/universconvergents\/2025\/09\/09\/google-multirecidiviste-a-nouveau-sanctionnee\/","url_meta":{"origin":2202,"position":5},"title":"Google multir\u00e9cidiviste \u00e0 nouveau sanctionn\u00e9e","author":"Fred","date":"9 septembre 2025","format":false,"excerpt":"Depuis sa cr\u00e9ation en 1998, on ne compte plus le nombre de condamnations sans effet dissuasif de Google pour violation prot\u00e9iforme des droits des tiers. Tandis que la Commission europ\u00e9enne vient de sanctionner Google \u00e0 hauteur de 2,95 milliards d'euros pour ses pratiques abusives dans le domaine de la publicit\u00e9\u2026","rel":"","context":"Dans &quot;Donn\u00e9es personnelles&quot;","block_context":{"text":"Donn\u00e9es personnelles","link":"https:\/\/mouillere.com\/universconvergents\/category\/it\/donnees-personnelles\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2025\/09\/google_adtech_memo_b_fr-1.jpg?fit=900%2C600&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2025\/09\/google_adtech_memo_b_fr-1.jpg?fit=900%2C600&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2025\/09\/google_adtech_memo_b_fr-1.jpg?fit=900%2C600&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2025\/09\/google_adtech_memo_b_fr-1.jpg?fit=900%2C600&ssl=1&resize=700%2C400 2x"},"classes":[]}],"_links":{"self":[{"href":"https:\/\/mouillere.com\/universconvergents\/wp-json\/wp\/v2\/posts\/2202","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mouillere.com\/universconvergents\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mouillere.com\/universconvergents\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mouillere.com\/universconvergents\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mouillere.com\/universconvergents\/wp-json\/wp\/v2\/comments?post=2202"}],"version-history":[{"count":1,"href":"https:\/\/mouillere.com\/universconvergents\/wp-json\/wp\/v2\/posts\/2202\/revisions"}],"predecessor-version":[{"id":2206,"href":"https:\/\/mouillere.com\/universconvergents\/wp-json\/wp\/v2\/posts\/2202\/revisions\/2206"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mouillere.com\/universconvergents\/wp-json\/wp\/v2\/media\/2205"}],"wp:attachment":[{"href":"https:\/\/mouillere.com\/universconvergents\/wp-json\/wp\/v2\/media?parent=2202"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mouillere.com\/universconvergents\/wp-json\/wp\/v2\/categories?post=2202"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mouillere.com\/universconvergents\/wp-json\/wp\/v2\/tags?post=2202"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}