{"id":5893,"date":"2024-03-21T16:11:29","date_gmt":"2024-03-21T15:11:29","guid":{"rendered":"https:\/\/mouillere.com\/universconvergents\/?p=5893"},"modified":"2024-03-21T16:11:29","modified_gmt":"2024-03-21T15:11:29","slug":"octroi-de-mer-du-mythe-a-la-realite","status":"publish","type":"post","link":"https:\/\/mouillere.com\/universconvergents\/2024\/03\/21\/octroi-de-mer-du-mythe-a-la-realite\/","title":{"rendered":"Octroi de mer : du mythe \u00e0 la r\u00e9alit\u00e9"},"content":{"rendered":"<p>La Cour des comptes a publi\u00e9\u00a0 son rapport sur l\u2019octroi de mer, une taxe qui existe depuis le XVIIe si\u00e8cle dans les r\u00e9gions et d\u00e9partements d\u2019outre-mer.<\/p>\n<p><!--more--><\/p>\n<p>Cr\u00e9\u00e9e en Martinique en 1670, c&#8217;est l\u2019un des plus anciens syst\u00e8mes d\u2019imposition en France. Selon ses d\u00e9fenseurs, l\u2019octroi de mer participerai aux identit\u00e9s ultramarines et au principe de libre administration et d\u2019autonomie financi\u00e8re des collectivit\u00e9s locales. Il contribue significativement aux ressources des communes (pr\u00e8s d\u2019un tiers) en taxant les importations et en favorisant les produits fabriqu\u00e9s localement et prot\u00e8gerait les entreprises locales de la concurrence \u00e9trang\u00e8re d\u00e9loyale. Mais variant d\u2019une ann\u00e9e \u00e0 l\u2019autre, il cr\u00e9e de l\u2019incertitude pour les entreprises et investisseurs et entra\u00eene une hausse des prix des biens import\u00e9s, ce qui affecte le pouvoir d\u2019achat des consommateurs. Il est par ailleurs incompatible avec les r\u00e8gles de concurrence du march\u00e9 europ\u00e9en et freine notamment le d\u00e9veloppement de l&#8217;\u00e9conomie num\u00e9rique.<\/p>\n<iframe src=\"\/\/docs.google.com\/viewer?url=https%3A%2F%2Fmouillere.com%2Funiversconvergents%2Fwp-content%2Fuploads%2F2024%2F03%2F2024-03-CourComptes-OctroiMer-Synthese.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\/2024\/03\/2024-03-CourComptes-OctroiMer-Synthese.pdf\" class=\"gde-link\">T\u00e9l\u00e9charger (PDF, 1.08Mo)<\/a><\/p>\n<iframe src=\"\/\/docs.google.com\/viewer?url=https%3A%2F%2Fmouillere.com%2Funiversconvergents%2Fwp-content%2Fuploads%2F2024%2F03%2F2024-03-CourComptes-OctroiMer-Rapport.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\/2024\/03\/2024-03-CourComptes-OctroiMer-Rapport.pdf\" class=\"gde-link\">T\u00e9l\u00e9charger (PDF, 5.04Mo)<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Cour des comptes a publi\u00e9\u00a0 son rapport sur l\u2019octroi de mer, une taxe qui existe depuis le XVIIe si\u00e8cle dans les r\u00e9gions et d\u00e9partements d\u2019outre-mer.<\/p>\n","protected":false},"author":1,"featured_media":5896,"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-5893","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\/2024\/03\/2024-03-CourComptes-OctroiMer-Synthese.png?fit=2026%2C1378&ssl=1","jetpack_sharing_enabled":false,"jetpack_shortlink":"https:\/\/wp.me\/p6jw1p-1x3","jetpack-related-posts":[{"id":5137,"url":"https:\/\/mouillere.com\/universconvergents\/2022\/06\/28\/voitures-electriques-en-guyane-un-marche-mort-ne-a-cause-des-marges-distributeurs-et-constructeurs\/","url_meta":{"origin":5893,"position":0},"title":"Voitures \u00e9lectriques en Guyane : un march\u00e9 mort-n\u00e9 \u00e0 cause des marges distributeurs et constructeurs","author":"Fred","date":"28 juin 2022","format":false,"excerpt":"Le bonus \u00e9cologique et la suppression de l'octroi de mer pour le d\u00e9veloppement des voitures \u00e9lectriques en Guyane augmentent les marges des distributeurs et constructeurs au pr\u00e9judice de l'\u00e9tat, des collectivit\u00e9s territoriales, des consommateurs guyanais et de l'environnement. En 2021, les v\u00e9hicules \u00e9lectrifi\u00e9s repr\u00e9sentaient 26.2% des des ventes de V\u00e9hicules\u2026","rel":"","context":"Dans &quot;Environnement&quot;","block_context":{"text":"Environnement","link":"https:\/\/mouillere.com\/universconvergents\/category\/environnement\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2022\/06\/Capture-decran-2022-06-29-a-12.34.41.jpg?fit=1200%2C446&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2022\/06\/Capture-decran-2022-06-29-a-12.34.41.jpg?fit=1200%2C446&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2022\/06\/Capture-decran-2022-06-29-a-12.34.41.jpg?fit=1200%2C446&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2022\/06\/Capture-decran-2022-06-29-a-12.34.41.jpg?fit=1200%2C446&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2022\/06\/Capture-decran-2022-06-29-a-12.34.41.jpg?fit=1200%2C446&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":2941,"url":"https:\/\/mouillere.com\/universconvergents\/2019\/03\/10\/taxe-gafa-ou-de-la-poudre-aux-yeux\/","url_meta":{"origin":5893,"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":6198,"url":"https:\/\/mouillere.com\/universconvergents\/2024\/08\/12\/rapport-iedom-2023-vers-une-croissance-economique-durable-de-la-guyane\/","url_meta":{"origin":5893,"position":2},"title":"Rapport IEDOM 2023 : vers une croissance \u00e9conomique durable de la Guyane","author":"Fred","date":"12 ao\u00fbt 2024","format":false,"excerpt":"L'\u2019Institut d\u2019\u00c9mission des D\u00e9partements d\u2019Outre-Mer (IEDOM) vient de publier son rapport annuel 2023, document indispensable \u00e0 tout investisseur, entrepreneur, salari\u00e9 ou fonctionnaire pour comprendre les caract\u00e9ristiques et potentiels de la Guyane, s'y installer et contribu\u00e9 \u00e0 son d\u00e9veloppement durable. Le rapport annuel 2023 de l\u2019IEDOM met en avant plusieurs indicateurs\u2026","rel":"","context":"Dans &quot;Environnement&quot;","block_context":{"text":"Environnement","link":"https:\/\/mouillere.com\/universconvergents\/category\/environnement\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2024\/08\/2024-IEDOM-RapportAnnuel.png?fit=1200%2C964&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2024\/08\/2024-IEDOM-RapportAnnuel.png?fit=1200%2C964&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2024\/08\/2024-IEDOM-RapportAnnuel.png?fit=1200%2C964&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2024\/08\/2024-IEDOM-RapportAnnuel.png?fit=1200%2C964&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2024\/08\/2024-IEDOM-RapportAnnuel.png?fit=1200%2C964&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":2388,"url":"https:\/\/mouillere.com\/universconvergents\/2017\/05\/18\/le-nouveau-data-protection-officer-dpo\/","url_meta":{"origin":5893,"position":3},"title":"Le nouveau Data Protection Officer (DPO)","author":"Fred","date":"18 mai 2017","format":false,"excerpt":"Le\u00a0R\u00e8glement du 27 avril 2016 relatif \u00e0 la protection des personnes physiques \u00e0 l\u2019\u00e9gard du traitement des donn\u00e9es \u00e0 caract\u00e8re personnel et \u00e0 la libre circulation de ces donn\u00e9es (\u00ab RGDP \u00bb) a cr\u00e9\u00e9 le DPO charg\u00e9\u00a0d'assurer un r\u00f4le d\u2019interm\u00e9diaire entre\u00a0les\u00a0entreprises et la CNIL. Le DPO va devenir obligatoire d'ici\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\/2017\/05\/GDPR-en.png?fit=1101%2C560&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2017\/05\/GDPR-en.png?fit=1101%2C560&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2017\/05\/GDPR-en.png?fit=1101%2C560&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2017\/05\/GDPR-en.png?fit=1101%2C560&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2017\/05\/GDPR-en.png?fit=1101%2C560&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":3110,"url":"https:\/\/mouillere.com\/universconvergents\/2019\/10\/11\/projet-de-taxe-gafam-a-lechelle-internationale\/","url_meta":{"origin":5893,"position":4},"title":"Projet de taxe GAFAM \u00e0 l&#8217;\u00e9chelle internationale","author":"Fred","date":"11 octobre 2019","format":false,"excerpt":"Alors que les pays de l'UE semblent incapables d'harmoniser les pratiques fiscales europ\u00e9ennes pour lutter efficacement contre les disparit\u00e9s fiscales et la pratique de ce que nous d\u00e9nommerons pudiquement d'optimisation fiscale, l'OCDE vient de publier ses propositions visant \u00e0 actualiser les r\u00e8gles fiscales applicables aux soci\u00e9t\u00e9s multinationales de technologie afin\u2026","rel":"","context":"Dans &quot;Fiscalit\u00e9&quot;","block_context":{"text":"Fiscalit\u00e9","link":"https:\/\/mouillere.com\/universconvergents\/category\/fiscalite\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"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":5893,"position":5},"title":"Censure de la taxe Google pour la lutter contre l&#8217;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 &quot;Audiovisuel&quot;","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, https:\/\/i0.wp.com\/mouillere.com\/universconvergents\/wp-content\/uploads\/2017\/01\/Gafa-2.jpg?fit=1141%2C838&ssl=1&resize=1050%2C600 3x"},"classes":[]}],"_links":{"self":[{"href":"https:\/\/mouillere.com\/universconvergents\/wp-json\/wp\/v2\/posts\/5893","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=5893"}],"version-history":[{"count":1,"href":"https:\/\/mouillere.com\/universconvergents\/wp-json\/wp\/v2\/posts\/5893\/revisions"}],"predecessor-version":[{"id":5897,"href":"https:\/\/mouillere.com\/universconvergents\/wp-json\/wp\/v2\/posts\/5893\/revisions\/5897"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mouillere.com\/universconvergents\/wp-json\/wp\/v2\/media\/5896"}],"wp:attachment":[{"href":"https:\/\/mouillere.com\/universconvergents\/wp-json\/wp\/v2\/media?parent=5893"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mouillere.com\/universconvergents\/wp-json\/wp\/v2\/categories?post=5893"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mouillere.com\/universconvergents\/wp-json\/wp\/v2\/tags?post=5893"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}