{"id":3017,"date":"2019-09-18T12:03:01","date_gmt":"2019-09-18T11:03:01","guid":{"rendered":"http:\/\/mouillere.com\/universconvergents\/?p=3017"},"modified":"2020-04-01T22:18:19","modified_gmt":"2020-04-01T21:18:19","slug":"le-bon-sens-nest-il-pas-de-payer-limpot-la-ou-lon-genere-ses-revenus","status":"publish","type":"post","link":"https:\/\/mouillere.com\/universconvergents\/2019\/09\/18\/le-bon-sens-nest-il-pas-de-payer-limpot-la-ou-lon-genere-ses-revenus\/","title":{"rendered":"Le bon sens n’est-il pas de payer l’imp\u00f4t l\u00e0 o\u00f9 l’on g\u00e9n\u00e8re ses revenus ?"},"content":{"rendered":"

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 cr\u00e9e de la richesse, qu’il doit \u00eatre tax\u00e9, selon les r\u00e8gles fiscales internationales, et pas l\u00e0 o\u00f9 il r\u00e9alise ses ventes. La d\u00e9cision d\u00e9fie \u00ab la r\u00e9alit\u00e9 et le bon sens \u00bb.<\/p>\n

<\/p>\n

La r\u00e9alit\u00e9 est que les entreprises qui pratiquent de telle optimisation fiscale sous couvert d’y \u00eatre autoris\u00e9 par la loi sont en r\u00e9alit\u00e9 coupables de fraude \u00e0 la loi et appauvrissent les peuples des pays o\u00f9 elle g\u00e9n\u00e8rent leurs revenus. Rappelons que par le biais d’un simple montage juridique et avec la complicit\u00e9 de l’Irlande, Apple n’a pay\u00e9 que 1 % d\u2019imp\u00f4t sur ses revenus europ\u00e9ens de 2003 \u00e0 2014. Ainsi, Apple a rapatri\u00e9 en Irlande l’ensemble des revenus g\u00e9n\u00e9r\u00e9s en Europe, ainsi qu’en Afrique, au Moyen-Orient et en Inde, car l’entreprise y b\u00e9n\u00e9ficiait d’un traitement fiscal favorable.<\/p>\n

Rappelons simplement que:<\/p>\n

“La notion de fraude \u00e0 la loi d\u00e9signe la manipulation d’une situation juridique dans le but de transgresser une loi dans son esprit ou dans sa lettre. Les \u00e9l\u00e9ments constitutifs d’une fraude \u00e0 la loi sont : la mauvaise foi et l’utilisation d’un dispositif juridique d\u00e9vi\u00e9 de sa finalit\u00e9.”<\/p><\/blockquote>\n

Le bon sens est de payer ses imp\u00f4ts dans le pays o\u00f9 l’on g\u00e9n\u00e8re ses revenus, de participer \u00e0 l’effort national pour financer les infrastructures publiques de sant\u00e9, d’\u00e9ducation, de transport qui font encore d\u00e9faut dans de nombreux pays, et de ne pas manquer de respect \u00e0 ses nombreux clients et entreprises qui y r\u00e9sident et qui croulent sous les charges fiscales.<\/p>\n

https:\/\/europa.eu\/rapid\/press-release_IP-16-2923_fr.htm<\/a><\/p>\n

https:\/\/www.zdnet.fr\/actualites\/impots-devant-la-justice-europeenne-apple-en-appelle-au-bon-sens-39890765.htm<\/a><\/p>\n

https:\/\/www.boursorama.com\/bourse\/actualites\/fiscalite-apple-met-en-cause-le-bon-sens-de-l-ue-devant-la-justice-europeenne-dc1d1e911ee644694849eb2256a108d9<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

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… <\/p>\n","protected":false},"author":1,"featured_media":3018,"comment_status":"closed","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":[90],"tags":[],"class_list":["post-3017","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fiscalite"],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2019\/09\/Apple-europe-620.jpg?fit=620%2C404&ssl=1","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p6jw1p-MF","jetpack-related-posts":[{"id":6292,"url":"https:\/\/mouillere.com\/universconvergents\/2024\/10\/15\/la-justice-fiscale-ou-le-chaos\/","url_meta":{"origin":3017,"position":0},"title":"La justice fiscale ou le chaos","author":"Fred","date":"15 octobre 2024","format":false,"excerpt":"Dans un excellent article publi\u00e9 dans le Monde du Droit, Ma\u00eetre Philippe de Guyenro r\u00e9sume parfaitement la probl\u00e9matique de l'optimisation fiscale pratiqu\u00e9e par Apple et autres multinationales en Irlande dont la seule finalit\u00e9 est de ne pas payer d'imp\u00f4t en Europe. La cons\u00e9quence directe de ces fraudes \u00e0 la loi\u2026","rel":"","context":"Dans "Commerce \u00e9lectronique"","block_context":{"text":"Commerce \u00e9lectronique","link":"https:\/\/mouillere.com\/universconvergents\/category\/it\/commerce-electronique\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2024\/10\/2024-09-10-CJUE-Apple-Irlande.jpg?fit=1024%2C1024&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2024\/10\/2024-09-10-CJUE-Apple-Irlande.jpg?fit=1024%2C1024&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2024\/10\/2024-09-10-CJUE-Apple-Irlande.jpg?fit=1024%2C1024&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2024\/10\/2024-09-10-CJUE-Apple-Irlande.jpg?fit=1024%2C1024&ssl=1&resize=700%2C400 2x"},"classes":[]},{"id":4900,"url":"https:\/\/mouillere.com\/universconvergents\/2021\/05\/05\/amazon-arretons-denrichir-ceux-qui-nous-appauvrissent\/","url_meta":{"origin":3017,"position":1},"title":"Amazon : arr\u00eatons d’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 "Avocat"","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":2941,"url":"https:\/\/mouillere.com\/universconvergents\/2019\/03\/10\/taxe-gafa-ou-de-la-poudre-aux-yeux\/","url_meta":{"origin":3017,"position":2},"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 "Fiscalit\u00e9"","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":2202,"url":"https:\/\/mouillere.com\/universconvergents\/2017\/01\/03\/censure-de-la-taxe-google-pour-la-lutter-contre-loptimisation-fiscale\/","url_meta":{"origin":3017,"position":3},"title":"Censure de la taxe Google pour la lutter contre l’optimisation fiscale","author":"Fred","date":"3 janvier 2017","format":false,"excerpt":"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 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 ... au\u2026","rel":"","context":"Dans "Audiovisuel"","block_context":{"text":"Audiovisuel","link":"https:\/\/mouillere.com\/universconvergents\/category\/ip\/audiovisuel\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2017\/01\/Gafa-2.jpg?fit=1141%2C838&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2017\/01\/Gafa-2.jpg?fit=1141%2C838&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2017\/01\/Gafa-2.jpg?fit=1141%2C838&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2017\/01\/Gafa-2.jpg?fit=1141%2C838&ssl=1&resize=700%2C400 2x, 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