ETUDES FISCALES INTERNATIONALES
Patrick Michaud,avocat au Barreau de Paris, est un ancien fonctionnaire des Finances.Ce blog est un outil de travail pour rechercher,centraliser et diffuser les informations internet de fiscalité internationale et européenne
2009-01-05T17:46:19+01:00
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FLASH : de la loyauté des débats
tag:www.etudes-fiscales-internationales.com,2008-11-28:1672315
2009-01-05T17:46:19+01:00
2009-01-05T17:46:19+01:00
La cour de cassation vient de censurer l’administration...
<p style="margin: 0cm 0cm 0pt; text-align: justify; mso-pagination: none; mso-layout-grid-align: none;" class="MsoNormal"><span style="font-family: Georgia; mso-bidi-font-family: Arial;"><span style="font-size: small;"><span style="font-family: Georgia; mso-bidi-font-family: Arial;"><span style="font-size: small;"><span style="font-size: 14pt; color: #0000ff;"><span style="font-family: Garamond;"><span style="font-size: 14pt; color: #0000ff;"><span style="font-family: Garamond;"><img name="media-144651" src="http://www.etudes-fiscales-internationales.com/media/01/02/ce333c4388a54a76e986605663a875b0.jpg" alt="b5bea271a58cf4ee2678739a379a5242.jpg" style="float: left; margin: 0.2em 1.4em 0.7em 0px; border-width: 0px;" id="media-144651" /></span></span></span></span>La cour de cassation vient de censurer l’administration fiscale pour<span style="mso-spacerun: yes;"> </span> procédure<span style="mso-spacerun: yes;"> </span> de redressement irrégulière .</span></span></span></span></p> <p style="margin: 0cm 0cm 0pt; text-align: justify; mso-pagination: none; mso-layout-grid-align: none;" class="MsoNormal"><span style="font-family: Georgia; mso-bidi-font-family: Arial;"><span style="font-size: small;"> </span></span></p> <p style="margin: 0cm 0cm 0pt; text-align: center; mso-pagination: none; mso-layout-grid-align: none;" class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: Georgia; mso-bidi-font-family: Arial;"><a href="http://www.etudes-fiscales-internationales.com/archive/2008/02/26/la-loyaute-de-la-preuve.html"><span style="font-size: small;">De la loyauté de la preuve</span></a></span></b></p> <p style="margin: 0cm 0cm 0pt; text-align: justify; mso-pagination: none; mso-layout-grid-align: none;" class="MsoNormal"><span style="font-family: Georgia; mso-bidi-font-family: Arial;"><span style="font-size: small;"> </span></span></p> <p style="margin: 0cm 0cm 0pt; text-align: justify; mso-pagination: none; mso-layout-grid-align: none;" class="MsoNormal"><span style="font-family: Georgia; mso-bidi-font-family: Arial;"><span style="font-size: small;"> </span></span></p> <p style="margin: 0cm 0cm 0pt; text-align: center; mso-pagination: none; mso-layout-grid-align: none;" class="MsoNormal"><span style="font-family: Georgia; mso-bidi-font-family: Arial;"><a href="http://www.legifrance.gouv.fr/affichJuriJudi.do?oldAction=rechJuriJudi&idTexte=JURITEXT000019781351&fastReqId=1472765500&fastPos=1"><span style="font-size: small;"><strong>Cass Com 18 novembre 2008 N° 07-19762</strong></span></a></span><span style="font-family: Georgia; mso-bidi-font-family: Arial;"><span style="font-size: small;"> </span></span></p> <p style="margin: 0cm 0cm 0pt; text-align: justify; mso-pagination: none; mso-layout-grid-align: none;" class="MsoNormal"> </p> <p style="margin: 0cm 0cm 0pt; text-align: justify; mso-pagination: none; mso-layout-grid-align: none;" class="MsoNormal"><span style="font-family: Georgia; mso-bidi-font-family: Arial;"><span style="font-size: small;"> </span></span></p> <p style="margin: 0cm 0cm 0pt; text-align: center; mso-pagination: none; mso-layout-grid-align: none;" class="MsoNormal"><span style="font-family: Georgia; mso-bidi-font-family: Arial;"><span style="font-size: small; color: #ff0000;"><strong>Il s’agit d’un revirement de jurisprudence</strong></span></span></p> <p style="margin: 0cm 0cm 0pt; text-align: justify; mso-pagination: none; mso-layout-grid-align: none;" class="MsoNormal"><span style="font-family: Georgia; mso-bidi-font-family: Arial;"><span style="font-size: small;"> </span></span></p> <p style="margin: 0cm 0cm 0pt; text-align: justify; mso-pagination: none; mso-layout-grid-align: none;" class="MsoNormal"><span style="font-family: Georgia; mso-bidi-font-family: Arial;"><span style="font-size: small;">La cour de cassation fonde son dispositif sur la nécessité de la loyauté des débat</span></span></p> <p style="margin: 0cm 0cm 0pt; text-align: justify; mso-pagination: none; mso-layout-grid-align: none;" class="MsoNormal"><span style="font-family: Georgia; mso-bidi-font-family: Arial;"><span style="font-size: small;"> </span></span></p> <p style="margin: 0cm 0cm 0pt; text-align: justify; mso-pagination: none; mso-layout-grid-align: none;" class="MsoNormal"><span style="font-family: Georgia; mso-bidi-font-family: Arial;"><span style="font-size: small;">"si l’administration fiscale peut choisir de notifier les redressements à l’un seulement des redevables solidaires de la dette fiscale, la procédure doit être contradictoire et que la loyauté des débats oblige l’administration à notifier, <span style="color: #ff0000;"><span style="text-decoration: underline;">en cours de procédure,</span></span> à l’ensemble des personnes qui peuvent être poursuivies, les actes de la procédure les concernant"</span></span></p> <p style="margin: 0cm 0cm 0pt; text-align: justify; mso-pagination: none; mso-layout-grid-align: none;" class="MsoNormal"> </p> <p style="margin: 0cm 0cm 0pt; text-align: center; mso-pagination: none; mso-layout-grid-align: none;" class="MsoNormal"><span style="font-size: small; color: #ff0000; font-family: Georgia; background-color: #ffff99;"><strong>Jurisprudence antérieure</strong></span></p> <p style="margin: 0cm 0cm 0pt; text-align: justify; mso-pagination: none; mso-layout-grid-align: none;" class="MsoNormal"> </p> <p align="center" style="margin: 0cm 0cm 0pt; text-align: center; mso-pagination: none; mso-layout-grid-align: none;" class="MsoNormal"><span style="font-size: small; font-family: Georgia;"><span><a href="http://www.legifrance.gouv.fr/affichJuriJudi.do?idTexte=JURITEXT000007018164&fastReqId=1404520198&fastPos=2&oldAction=rechJuriJudi"><span xml:lang="FR" style="mso-ansi-language: FR;" lang="FR"><span style="color: #800080;"><strong>C Cass ch com<span style="mso-spacerun: yes;"> </span> 23 juin 1987 N° 85-17774</strong></span></span></a></span></span></p> <p align="center" style="margin: 0cm 0cm 0pt; text-align: center; mso-pagination: none; mso-layout-grid-align: none;" class="MsoNormal"> </p> <p align="center" style="margin: 0cm 0cm 0pt; text-align: center; mso-pagination: none; mso-layout-grid-align: none;" class="MsoNormal"><span style="font-size: small; font-family: Georgia;"><span><span style="font-size: 12pt; color: #000000; font-family: "Times New Roman"; mso-ansi-language: FR; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: FR; mso-bidi-language: AR-SA;"><a target="_blank" href="http://www.etudes-fiscales-internationales.com/media/00/01/139385.pdf"><strong>BO 13 L-3-89</strong></a></span></span></span></p> <p align="center" style="margin: 0cm 0cm 0pt; text-align: center; mso-pagination: none; mso-layout-grid-align: none;" class="MsoNormal"> </p> <p style="margin: 0cm 0cm 0pt; mso-pagination: none; mso-layout-grid-align: none;" class="MsoNormal"><span style="font-size: small; font-family: Georgia;"><span style="font-family: Georgia; mso-bidi-font-family: Arial;"> </span></span></p> <p style="margin: 0cm 0cm 0pt; text-align: justify; mso-pagination: none; mso-layout-grid-align: none;" class="MsoNormal"><span style="font-size: 14pt; font-family: Georgia; mso-bidi-font-family: Arial;">1° L’administration des Impôts n’est pas tenue de notifier un redressement à tous les débiteurs solidaires de la dette fiscale, chacun d’entre eux pouvant opposer à cette Administration, outre les exceptions qui lui sont personnelles, toutes celles qui résultent de la nature de l’obligation ainsi que celles qui sont communes à tous les débiteurs.</span></p> <p style="margin: 0cm 0cm 0pt; text-align: justify; mso-pagination: none; mso-layout-grid-align: none;" class="MsoNormal"><span style="font-family: Georgia; mso-bidi-font-family: Arial;"> </span></p> <p align="center" style="margin: 0cm 0cm 0pt; text-align: center; mso-pagination: none; mso-layout-grid-align: none;" class="MsoNormal"> </p>
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Protection de l'entreprise en difficulté
tag:www.etudes-fiscales-internationales.com,2008-12-24:1685826
2009-01-02T08:47:11+01:00
2009-01-05T05:58:00+01:00
LA NOUVELLE ORDONNANCE SUR LES ENTREPRISES EN DIFFICULTE...
<p align="center" style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><span style="font-size: small;"><span style="font-family: Garamond;"><span style="color: #000000;"><span style="font-size: 11pt; color: #ff0000; font-family: Garamond; mso-ansi-language: FR-CH; mso-bidi-font-family: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: FR-CH; mso-bidi-language: AR-SA;"> <img name="media-296667" src="http://www.etudes-fiscales-internationales.com/media/02/01/2029179679.jpg" alt="credit crunch.jpg" style="border-width: 0; float: left; margin: 0.2em 1.4em 0.7em 0;" id="media-296667" /></span><strong>LA NOUVELLE ORDONNANCE SUR LES ENTREPRISES EN DIFFICULTE<br /></strong></span></span></span></p> <p style="background: white; margin: 5pt 7.5pt 5pt 36pt; vertical-align: top; text-indent: -18pt; text-align: justify; tab-stops: list 36.0pt; mso-list: l0 level1 lfo1;"> </p> <p style="background: white; margin: 5pt 7.5pt 5pt 36pt; vertical-align: top; text-indent: -18pt; text-align: justify; tab-stops: list 36.0pt; mso-list: l0 level1 lfo1;"><span style="font-size: 10pt; color: #000000; font-family: Symbol; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>·</span><span style="font-size: 10pt; color: #000000; font-family: ""Times New Roman""; mso-bidi-font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"> </span></span> <span style="font-size: small;"><span style="color: #000000; font-family: Georgia; mso-bidi-font-family: Arial;"><a target="_blank" href="http://www.legifrance.gouv.fr/affichTexte.do;jsessionid=?cidTexte=JORFTEXT000019951122&dateTexte=&oldAction=rechJO&categorieLien=id"><span style="color: #800080;">Rapport</span></a> au Président de la République relatif à l'ordonnance n° 2008-1345 du 18 décembre 2008 portant réforme du droit des entreprises en difficulté</span></span></p> <p style="background: white; margin: 5pt 7.5pt 5pt 36pt; vertical-align: top; text-indent: -18pt; text-align: justify; tab-stops: list 36.0pt; mso-list: l0 level1 lfo1;"><span style="font-size: small;"><span style="color: #000000; font-family: Georgia; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span>· </span></span> <span style="color: #000000; font-family: Georgia; mso-bidi-font-family: Arial;"><a target="_blank" href="http://www.legifrance.gouv.fr/affichTexte.do;jsessionid=?cidTexte=JORFTEXT000019951175&dateTexte=&oldAction=rechJO&categorieLien=id"><span style="color: #800080;">Ordonnance n° 2008-1345</span></a> du 18 décembre 2008 portant réforme du droit des entreprises en difficulté</span></span></p> <p style="background: white; margin: 5pt 7.5pt 5pt 36pt; vertical-align: top; text-indent: -18pt; text-align: justify; tab-stops: list 36.0pt; mso-list: l0 level1 lfo1;"><span style="font-size: small; font-family: Georgia;"> <a target="_blank" href="http://www.etudes-fiscales-internationales.com/media/02/01/1662272191.pdf">L'ordonnance en pdf</a> </span><span style="font-size: 8.5pt; color: #000000; font-family: Verdana;"> </span></p> <p align="center" style="margin: 0cm 0cm 12pt; line-height: 150%; text-align: center;" class="MsoNormal"> </p> <p align="center" style="margin: 0cm 0cm 12pt; line-height: 150%; text-align: center;" class="MsoNormal"><strong><span style="font-weight: normal; font-size: 14pt; color: #000000; line-height: 150%; font-family: Georgia;">UNE REPONSE JURIDIQUE PRATIQUE ET SIMPLE :</span></strong></p> <p align="center" style="margin: 0cm 0cm 12pt; line-height: 150%; text-align: center;" class="MsoNormal"><strong><span style="font-weight: normal; font-size: 14pt; color: #000000; line-height: 150%; font-family: Georgia;">LA <span style="mso-spacerun: yes;"> </span>PREVENTION ou LA SAUVEGARDE ???</span></strong></p> <p align="center" style="margin: 0cm 0cm 12pt; line-height: 150%; text-align: center;" class="MsoNormal"> </p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><span style="font-weight: normal; font-size: 12pt; color: #000000; font-family: Georgia; font-variant: small-caps; mso-bidi-font-family: Arial;"><a target="_blank" href="http://www.etudes-fiscales-internationales.com/media/02/01/1561793228.pdf">LA PROCEDURE SUR LA CONCILIATION</a><br /> (</span> <span style="font-weight: normal; font-size: 12pt; color: #000000; font-family: Georgia; mso-bidi-font-family: Arial;">à partir du 15 février 2009 )</span> </p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"> </p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"> </p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><span style="font-weight: normal; font-size: 12pt; color: #000000; font-family: Georgia; font-variant: small-caps; mso-bidi-font-family: Arial;"> </span></p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><span style="font-weight: normal; font-size: 12pt; color: #000000; font-family: Georgia; font-variant: small-caps; mso-bidi-font-family: Arial;"><a target="_blank" href="http://www.etudes-fiscales-internationales.com/media/00/00/2112534951.pdf">LA PROCEDURE DE LA SAUVEGARDE<span style="mso-spacerun: yes;"> </span><br /></a>(</span> <span style="font-weight: normal; font-size: 12pt; color: #000000; font-family: Georgia; mso-bidi-font-family: Arial;">à partir du 15 février 2009 )</span><span style="font-weight: normal; font-size: 12pt; color: #000000; font-family: Georgia; mso-bidi-font-family: Arial;"> </span></p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"> </p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"> </p> <p align="center" style="margin: 0cm 0cm 12pt; line-height: 150%; text-align: center;" class="MsoNormal"><a href="http://www.entrepriseprevention.com/Menu-Gauche/La-base-documentaire/Pr%25C3%25A9vention-Traitement-si-vous-connaissez-des-difficult%25C3%25A9s-d%25C3%25A9couvrez-comment-les-traiter/Fiche-N%25C2%25B0-3-4-4-Comment-appr%25C3%25A9cier-l'%25C3%25A9tat-de-cessation-des-paiements"><span style="font-size: small; font-family: Georgia;">COMMENT APPRÉCIER L'ÉTAT DE CESSATION DES PAIEMENTS</span></a><span style="font-family: Georgia;"><span style="font-size: 12pt; font-variant: small-caps;"><span style="color: #0000ff;"><strong> </strong></span></span><span style="font-size: 12pt; font-variant: small-caps;"><span style="color: #0000ff;"><strong> ???</strong></span></span></span> cliquer</p> <p><span style="font-size: 11pt; font-family: Georgia; mso-ansi-language: FR;"><a href="http://www.legifrance.gouv.fr/affichCodeArticle.do;jsessionid=60BC29BC8BB27747D2032C0BB30567DC.tpdjo05v_2?cidTexte=LEGITEXT000005634379&idArticle=LEGIARTI000019984167&dateTexte=20081228&categorieLien=id"><span style="color: #800080;"><strong>Une nouvelle précision :article L631-1 Nouveau du code commerce</strong></span></a></span></p> <p style="margin: 0cm 0cm 12pt; line-height: 150%; text-align: justify;" class="MsoNormal"><b><span style="font-size: 11pt; color: #0000ff; font-family: Georgia; mso-ansi-language: FR; mso-bidi-font-family: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: FR-CH; mso-bidi-language: AR-SA;">« Le débiteur qui établit que les réserves de crédit ou les moratoires dont il bénéficie de la part de ses créanciers lui permettent de faire face au passif exigible avec son actif disponible n'est pas en cessation des paiements. "</span></b></p> <p style="margin: 0cm 0cm 12pt; line-height: 150%; text-align: left;" class="MsoNormal"><span style="font-size: small; font-family: Georgia;">La notion de cessation de paiement donne lieu à une certaine marge d'appréciation ....la suite</span></p>
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THE WORLD REPORT
tag:www.etudes-fiscales-internationales.com,2008-10-08:1644527
2008-12-29T12:40:36+01:00
2008-12-29T17:33:00+01:00
The Global Competitiveness Report 2008-2009 ...
<p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><span class="heading1"><span style="font-size: small;"><span style="color: #000066;"><strong><span style="font-family: Arial;"><a target="_blank" href="http://www.weforum.org/en/initiatives/gcp/Global%20Competitiveness%20Report/index.htm"><img name="media-259524" src="http://www.etudes-fiscales-internationales.com/media/01/01/1462510858.jpg" alt="WORLD REPORT.jpg" style="border-width: 0; float: left; margin: 0.2em 1.4em 0.7em 0;" id="media-259524" />The Global Competitiveness Report 2008-2009</a></span></strong></span></span></span><span class="heading1"><strong><span style="font-size: small; color: #000066; font-family: Arial;"> </span></strong></span></p> <p style="margin: 0cm 0cm 0pt;" class="MsoNormal"><a href="http://www.weforum.org/en/initiatives/gcp/Global%20Competitiveness%20Report/index.htm"></a></p> <p style="margin: 0cm 0cm 0pt;" class="MsoNormal"><span style="font-size: small; font-family: Times New Roman;"> </span></p> <p style="margin: 0cm 0cm 0pt;" class="MsoNormal"><span style="font-size: small; font-family: Times New Roman;"> </span></p> <p style="margin: 0cm 0cm 0pt; text-align: justify;" class="MsoNormal"><span style="font-size: small;"><span style="font-family: Georgia; mso-ansi-language: EN-GB;">The United States tops the overall ranking in</span> <span style="font-family: Georgia;"><a target="_blank" href="http://www.weforum.org/GCR0809_Browser"><span xml:lang="EN-GB" style="mso-ansi-language: EN-GB;" lang="EN-GB">The Global Competitiveness Report 2008-2009</span></a></span><span style="font-family: Georgia; mso-ansi-language: EN-GB;">. Switzerland is in second position followed by Denmark, Sweden and Singapore. European economies continue to prevail in the top 10 with Finland, Germany and the Netherlands following suit. The United Kingdom, while remaining very competitive, has dropped by three places and out of the top 10, mainly attributable to a weakening of its financial markets</span></span><span style="font-family: Georgia; mso-ansi-language: EN-GB;"><span style="font-size: small;"> </span></span></p> <p style="margin: 0cm 0cm 0pt;" class="MsoNormal"><span xml:lang="EN-GB" style="mso-ansi-language: EN-GB;" lang="EN-GB"><span style="font-size: small; font-family: Times New Roman;"> </span></span></p> <p style="margin: 0cm 0cm 0pt;" class="MsoNormal"><span xml:lang="EN-GB" style="mso-ansi-language: EN-GB;" lang="EN-GB"><span style="font-size: small; font-family: Times New Roman;"> </span></span></p> <p style="margin: 0cm 0cm 0pt;" class="MsoNormal"><span xml:lang="EN-GB" style="mso-ansi-language: EN-GB;" lang="EN-GB"><span style="font-size: small; font-family: Times New Roman;"> </span></span></p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><span style="font-size: small; font-family: Times New Roman;"><a target="_blank" href="http://www.weforum.org/pdf/gcr/2008/rankings.xls">LE CLASSEMENT</a></span><span style="font-size: small; font-family: Times New Roman;"> </span></p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><span style="font-size: small; font-family: Times New Roman;"> </span></p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><span style="font-size: small; font-family: Times New Roman;"> </span></p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><span style="font-size: small; font-family: Times New Roman;"><a target="_blank" href="http://www.weforum.org/documents/gcr0809/index.html">LE RAPPORT</a></span></p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"> </p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><span style="font-size: small; font-family: Times New Roman;"><a target="_blank" href="http://www.etudes-fiscales-internationales.com/archive/2008/09/11/doing-business-2009.html">DOING BUSINESS 2009</a></span></p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><span style="font-size: small; font-family: Times New Roman;"> </span></p> <p style="margin: 0cm 0cm 0pt;" class="MsoNormal"><a href="http://www.weforum.org/documents/gcr0809/index.html"></a></p> <p style="margin: 0cm 0cm 0pt;" class="MsoNormal"><span style="font-size: small; font-family: Times New Roman;"> </span></p> <p style="margin: 0cm 0cm 0pt;" class="MsoNormal"><span style="font-size: small; font-family: Times New Roman;"> </span></p>
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BUDGETS FISCAUX ET SOCIAUX - 2 Sem 08
tag:www.etudes-fiscales-internationales.com,2007-06-05:1295966
2009-01-04T10:21:32+01:00
2008-12-29T08:40:00+01:00
Les t ribunes EFI sur les dossiers budgétaires ...
<p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><span><b><span style="font-family: Georgia;"><a target="_blank" href="http://www.etudes-fiscales-internationales.com/archives/category/dossiers_budg%C3%A9taires.html"><span style="font-size: small; color: #800080;">Les t<img name="media-287654" src="http://www.etudes-fiscales-internationales.com/media/00/02/599685214.jpg" alt="legion.jpg" style="border-width: 0; float: left; margin: 0.2em 1.4em 0.7em 0;" id="media-287654" />ribunes EFI sur les dossiers budgétaires</span></a></span></b></span></p> <p style="margin: 0cm 0cm 0pt 48pt; text-align: center;" class="MsoNormal"><strong> </strong></p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"> </p> <p style="margin: 0cm 0cm 0pt 48pt; text-align: center;" class="MsoNormal"> </p> <p style="margin: 0cm 0cm 0pt 48pt; text-align: center;" class="MsoNormal"><span style="font-weight: normal; font-size: 12pt"><span style="color: #0000ff;"><strong><span style="background-color: #ffff99;">LA LOI DE FINANCES POUR 2009</span><br /> <br /></strong> <strong><a target="_blank" href="http://www.senat.fr/dossierleg/pjlf2009.html">Le dossier parlementaire</a></strong></span></span></p> <p style="margin: 0cm 0cm 0pt 48pt; text-align: center;" class="MsoNormal"> </p> <p style="margin: 0cm 0cm 0pt 48pt; text-align: center;" class="MsoNormal"><span style="font-weight: normal; font-size: 12pt"><strong><span style="color: #0000ff;"><a target="_blank" href="http://ameli.senat.fr/publication_pl/2008-2009/138.html"></a></span></strong></span></p> <p style="margin: 0cm 0cm 0pt 48pt; text-align: center;" class="MsoNormal"><span style="font-weight: normal; font-size: 12pt"><strong><span style="color: #0000ff;"><span><strong><span style="color: #000000;"><a target="_blank" href="http://www.legifrance.gouv.fr/affichTexte.do;jsessionid=?cidTexte=JORFTEXT000019995721&dateTexte=&oldAction=rechJO&categorieLien=id">LOI n° 2008-1425 du 27 décembre 2008 de finances pour 2009</a></span></strong></span></span></strong></span></p> <p style="margin: 0cm 0cm 0pt 48pt; text-align: center;" class="MsoNormal"> </p> <p style="margin: 0cm 0cm 0pt 48pt; text-align: center;" class="MsoNormal"><span style="font-weight: normal; font-size: 12pt"><strong><span style="color: #0000ff;"><a target="_blank" href="http://www.legifrance.gouv.fr/affichTexte.do;jsessionid=?cidTexte=JORFTEXT000019995721&dateTexte=&oldAction=rechJO&categorieLien=id#JORFARTI000019995919">pour le nouveau bouclier fiscal lire article 38</a></span></strong></span> </p> <p style="margin: 0cm 0cm 0pt 48pt; text-align: center;" class="MsoNormal"> </p> <p style="margin: 0cm 0cm 0pt 48pt; text-align: center;" class="MsoNormal"> </p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"> </p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"> </p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><span style="color: #0000ff;"> <span style="font-weight: normal; font-size: 12pt"><strong><span style="font-weight: normal; font-size: 12pt"><span style="background-color: #ffff99;"><strong>LA LOI DE FINANCES RECTIFICATIVE POUR 2008</strong></span></span></strong></span></span></p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"> </p> <div style="margin: 0cm 0cm 0pt 48pt; text-align: center;" class="MsoNormal"> <p style="margin: 0cm 0cm 0pt;" class="MsoNormal"><span style="font-weight: normal; font-size: 12pt"><span style="color: #000000; font-family: Georgia;"><strong><a target="_blank" href="http://www.assemblee-nationale.fr/13/dossiers/plfr_2008.asp"><span style="background-color: #ffff00;">Le dossier parlementaire</span></a></strong><span style="background-color: #ffff00;"> </span></span></span></p> <p style="margin: 0cm 0cm 0pt;" class="MsoNormal"> </p> <p style="margin: 0cm 0cm 0pt;" class="MsoNormal"><span style="font-weight: normal; font-size: 12pt"><span style="color: #000000; font-family: Georgia;"><span style="background-color: #ffff00;"><span><strong><a target="_blank" href="http://www.legifrance.gouv.fr/affichTexte.do;jsessionid=?cidTexte=JORFTEXT000020014790&dateTexte=&oldAction=rechJO&categorieLien=id">LOI n° 2008-1443 du 30 décembre 2008 de finances rectificative pour 2008</a></strong></span></span></span></span></p> <p style="margin: 0cm 0cm 0pt;" class="MsoNormal"> </p> <p style="margin: 0cm 0cm 0pt;" class="MsoNormal"><a href="http://www.legifrance.gouv.fr/affichTexte.do;jsessionid=?cidTexte=JORFTEXT000020014790&dateTexte=&oldAction=rechJO&categorieLien=id"></a></p> <p style="margin: 0cm 0cm 0pt;" class="MsoNormal"> </p> <p style="margin: 0cm 0cm 0pt;" class="MsoNormal"><span style="font-size: 14pt; font-family: Georgia;"><a href="http://ameli.senat.fr/publication_pl/2008-2009/149.html"></a></span></p> <p style="margin: 0cm 0cm 0pt;" class="MsoNormal"> </p> <p style="margin: 0cm 0cm 0pt;" class="MsoNormal"><span><strong><span style="color: #000000; font-family: Georgia;"><a target="_blank" href="http://www.etudes-fiscales-internationales.com/archive/2008/07/01/le-rapporrt-fouquet-accroitre-la-securite-juridique-en-matie.html"><span style="font-size: small; color: #800080;">Le rapport Fouquet : Accroître la sécurité juridique en matière fiscale</span></a></span></strong></span> </p> <p style="margin: 0cm 0cm 0pt;" class="MsoNormal"> </p> <p style="margin: 0cm 0cm 0pt;" class="MsoNormal"><span><b style="mso-bidi-font-weight: normal;"><span style="color: #000000; font-family: Georgia;"><span><b style="mso-bidi-font-weight: normal;"><span style="color: #000000; font-family: Georgia;"><a target="_blank" href="http://www.senat.fr/rap/r08-075/r08-075.html"><span style="font-size: small; color: #800080;">Le rapport Marini 2008 sur les prélèvemen</span></a></span></b></span><a target="_blank" href="http://www.senat.fr/rap/r08-075/r08-075.html"><span style="font-size: small; color: #800080;">ts obligatoires</span></a></span></b></span> </p> <p style="margin: 0cm 0cm 0pt;" class="MsoNormal"> </p> <p style="margin: 0cm 0cm 0pt;" class="MsoNormal"><span><b><span style="font-family: Georgia;"><a target="_blank" href="http://www.etudes-fiscales-internationales.com/archive/2008/07/25/de-la-politique-fiscale.html"><span style="font-size: small; color: #800080;">Un vrai cours de Politique fiscale - à lire -</span></a></span></b></span> </p> </div> <ul> <li> <div style="margin: 0cm 0cm 0pt 48pt; text-align: center;" class="MsoNormal"><span style="font-weight: normal; font-size: 12pt"><strong><span style="color: #ff0000;"><a target="_blank" href="http://www.etudes-fiscales-internationales.com/media/01/00/237440968.pdf">RAPPORT SUR LES PRELEVEMENTS OBLIGATOIRES 2009</a></span></strong></span><span style="font-weight: normal; font-size: 12pt"><strong><span style="color: #0000ff;"><br /> <br /></span></strong></span><br /> <b><span style="font-size: 14pt; font-family: Georgia; font-variant: small-caps;"><span style="color: #0000ff; background-color: #ffff99;">sécurité sociale : loi de financement pour 2009</span><br /></span></b><br /> <strong><span style="font-size: small;"><a target="_blank" href="http://www.assemblee-nationale.fr/13/dossiers/plfss_2009.asp">Le dossier parlementaire</a><br /> <br /> <span><strong><a target="_blank" href="http://www.legifrance.gouv.fr/affichTexte.do?cidTexte=JORFTEXT000019942966&dateTexte=">LOI n° 2008-1330 du 17 décembre 2008 de financement de la sécurité sociale pour 2009</a></strong></span><br /> <br /> <br /></span></strong></div> </li> <li> <div style="margin: 0cm 0cm 0pt 48pt; text-align: center;" class="MsoNormal"><strong><span style="font-size: small;"><span class="txtsstitre1"><span style="font-size: 11pt; font-family: Georgia;">Ra<a target="_blank" href="http://www.securite-sociale.fr/CHIFFRES/CCSS/2008/CCSS2008.HTM"><span style="font-weight: normal; font-size: 12pt;"><strong>pports à la Commission des comptes de la sécurité sociale 2008</strong></span></a></span></span></span></strong></div> </li> </ul> <ul> <li> <div align="center" style="margin: 0cm 0cm 0pt 48pt" class="MsoNormal"> <p align="center" style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><span class="txtsstitre1"><span style="font-size: 11pt; font-family: Georgia;"><a target="_blank" href="http://www.securite-sociale.fr/CHIFFRES/CCSS/2008/CCSS2008.HTM"></a></span></span></p> <p align="center" style="margin: 0cm 0cm 0pt 48pt" class="MsoNormal"> </p> </div> </li> <li> <div align="center" style="margin: 0cm 0cm 0pt 48pt" class="MsoNormal"> <p style="margin: 0cm 0cm 0pt;" class="MsoNormal"><span style="font-size: 14pt; font-family: Georgia; font-variant: small-caps;"><strong><a target="_blank" href="http://www.etudes-fiscales-internationales.com/archives/category/dossiers_budg%C3%A9taires.html">les tribunes efi : dossiers budgetaires</a></strong></span> </p> </div> </li> </ul> <p style="margin: 0cm 0cm 0pt; line-height: 150%; text-align: justify; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;" class="MsoNormal"> </p>
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NOUVEAUTES FISCALES 2009
tag:www.etudes-fiscales-internationales.com,2008-12-18:1682952
2008-12-29T07:07:46+01:00
2008-12-29T07:07:46+01:00
Nouveautés fiscales pour 2009 Lois de finances...
<div style="text-align: center"><img name="media-294046" src="http://www.etudes-fiscales-internationales.com/media/02/02/2077935466.jpg" alt="nouveautes-fiscales-2009-programme090112_Page_1.jpg" style="border-width: 0; margin: 0.7em 0;" id="media-294046" /></div> <div style="text-align: center"> <p align="center" style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><span style="font-size: small; font-family: Times New Roman;"> </span></p> <p align="center" style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><span style="color: #0000ff; font-family: Georgia;"><span style="font-size: small;"><strong>Nouveautés fiscales pour 2009</strong></span></span></p> <p align="center" style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><span style="color: #0000ff; font-family: Georgia;"><span style="font-size: small;"><strong>Lois de finances et autres actualités</strong></span></span></p> <p align="center" style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><span style="color: #0000ff; font-family: Georgia;"><span style="font-size: small;"> </span></span></p> <p align="center" style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><span style="color: #0000ff; font-family: Georgia;"><span style="font-size: small;"><strong>Lundi 12 janvier 2009 - 13 h 30</strong></span></span></p> <p align="center" style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><span style="color: #0000ff; font-family: Georgia;"><span style="font-size: small;"><strong> </strong></span></span></p> <p align="center" style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><span style="color: #0000ff; font-family: Georgia;"><span style="font-size: small;"><strong>Chambre de commerce et d'industrie de Paris</strong></span></span></p> <p align="center" style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><span style="color: #0000ff; font-family: Georgia;"><span style="font-size: small;"><strong>27 Avenue de Friedland 75008 Paris</strong></span></span></p> <p style="margin: 0cm 0cm 0pt;" class="MsoNormal"><span style="color: #0000ff; font-family: Georgia;"><span style="font-size: small;"> </span></span></p> <p><span style="font-family: Georgia;"><span style="font-size: 12pt; font-family: Georgia;"><a target="_blank" href="http://www.etudes.ccip.fr/archcoll/coll09/nouveautes-fiscales-2009-programme090112.pdf"><span style="mso-bidi-font-size: 12.0pt; mso-ansi-font-size: 12.0pt; mso-ascii-font-family: Georgia; mso-hansi-font-family: Georgia;"><strong>Programme du colloque Nouveautés fiscales 2009</strong></span></a> [PDF - 805 Ko]</span></span></p> <p><span style="font-size: 12pt; font-family: Georgia;"><strong><span style="font-family: Georgia;">Colloque payant</span></strong> validé au titre de la formation continue des avocats avec le concours de l’EFB.</span></p> <p><a target="_blank" href="http://www.etudes.ccip.fr/archcoll/coll09/nouveautes-fiscales-2009-coupon-090112.pdf"><span style="mso-bidi-font-size: 12.0pt; mso-ansi-font-size: 12.0pt; mso-ascii-font-family: Georgia; mso-hansi-font-family: Georgia;"><span style="color: #000000; font-family: Verdana;"><strong>Téléchargez le coupon-réponse</strong></span></span></a> [709 Ko - PDF]</p> <p><span style="font-size: 12pt; font-family: Georgia;"><a target="_blank" href="http://www.etudes.ccip.fr/inscription/autre/form_autre.asp"></a>Inscription gratuite <strong><span style="font-family: Georgia;">réservée aux étudiants, membre des administrations et collaborateurs des chambres de commerce</span></strong><br /> <a href="http://www.etudes.ccip.fr/inscription/autre-2/form_autre-2.asp"><span style="mso-bidi-font-size: 12.0pt; mso-ansi-font-size: 12.0pt; mso-ascii-font-family: Georgia; mso-hansi-font-family: Georgia;"><span style="color: #000000; font-family: Verdana;"><strong>Inscrivez-vous en ligne</strong></span></span></a></span></p> </div>
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Les tribunes de novembre 08
tag:www.etudes-fiscales-internationales.com,2008-11-29:1672762
2008-12-27T12:44:50+01:00
2008-12-27T12:44:50+01:00
HISTORIQUE DES TRIBUNES LES TRIBUNES...
<p> </p> <p style="text-align: center;"><img name="media-274657" src="http://www.etudes-fiscales-internationales.com/media/02/01/1013729092.2.jpg" alt="etudes fiscales interantionales1 (2).jpg" style="margin: 0.2em 1.4em 0.7em 0px; border-width: 0px;" id="media-274657" /></p> <p style="text-align: left;"> </p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="font-family: Georgia;"> <a target="_blank" href="http://www.etudes-fiscales-internationales.com/a-historique/">HISTORIQUE DES TRIBUNES</a></span></b></p> <p style="text-align: center;"><span style="font-size: 22pt; color: #000080; font-family: Georgia;"><a target="_blank" href="http://www.etudes-fiscales-internationales.com/archives/date/200811.html">LES TRIBUNES EFI</a></span></p> <p align="center" style="text-align: center;"><span style="font-size: 22pt; color: #000080; font-family: Georgia;"><a target="_blank" href="http://www.etudes-fiscales-internationales.com/archives/date/200811.html">De NOVEMBRE 2008</a></span></p>
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La réglementation de l’activité des hedge fund par Nina Mitz*
tag:www.etudes-fiscales-internationales.com,2007-07-03:1319335
2008-12-25T21:01:43+01:00
2008-12-26T07:07:00+01:00
1ère diffusion le 11 aout 2007 L’art de la guerre face à...
<p align="justify" style="margin: 0pt; text-align: justify" class="MsoNormal"><span style="font-size: 14pt; color: #0000ff; font-family: Garamond;"> <strong>1ère diffusion le 11 aout 2007</strong></span></p> <p style="margin: 0pt; text-align: center;" class="MsoNormal"><span style="font-size: 14pt; color: #0000ff; font-family: Garamond;"><strong><img name="media-5134" src="http://www.etudes-fiscales-internationales.com/media/02/00/406f45c463a2d66c14fd1d124d95d067.jpg" alt="8c6ccc423f25e061da2db927f0a05516.jpg" style="float: left; margin: 0.2em 1.4em 0.7em 0px; border-width: 0px" id="media-5134" />L’art de la guerre face à l’activisme des fonds</strong></span></p> <p style="margin: 0pt; text-align: center;" class="MsoNormal"> </p> <p align="center" style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><span style="color: #0000ff; font-family: Garamond;"><span style="color: #0000ff; font-family: Georgia;"><span style="font-size: small;"><a target="_blank" href="http://www.etudes-fiscales-internationales.com/media/01/02/1411556047.pdf">Pour imprimer cliquer</a></span></span></span></p> <p align="center" style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"> </p> <p align="center" style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"> </p> <p align="justify"> <span style="font-size: 14pt; color: #0000ff; font-family: Garamond;">* Présidente de Financial Dynamics France</span> <span style="font-size: 8.5pt; color: #000000; font-family: Arial;"><a target="_blank" href="http://www.fd.com/"><strong><span style="font-size: 10pt; color: #f26631; font-family: Arial;">www.fd.com</span></strong></a></span></p> <p align="justify"><span style="font-size: 14pt; color: #0000ff; font-family: Garamond;">* Présidente d'Honneur du <a target="_blank" href="http://www.capefrance.com/">CAPE (Centre d'accueil de la Presse Internationale</a></span><a target="_blank" href="http://www.capefrance.com/"> </a></p> <p align="justify"> </p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><span style="font-size: 14pt; color: #0000ff; font-family: Garamond;"><b style="mso-bidi-font-weight: normal;"><span style="color: #0000ff; font-family: Georgia;"><span style="font-size: small;">La Commission a mis en consultation jusqu'au 31 janvier 2009, ses propositions en vue de l'encadrement des hedge funds</span></span></b></span></p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="color: #0000ff; font-family: Georgia;"><span style="font-size: small;"> </span></span></b></p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="color: #990000; font-family: Georgia; mso-bidi-font-family: Arial;"><a target="_blank" href="http://europa.eu/rapid/pressReleasesAction.do?reference=IP/08/2028&format=HTML&aged=0&language=FR&guiLanguage=fr"><span style="font-size: small; color: #800080;">Communiqué de presse</span></a></span></b> <i><span style="font-family: Georgia; mso-bidi-font-family: Arial;"><span style="font-size: small; color: #000000;"> </span></span></i></p> <p style="margin: 0cm 0cm 0pt;" class="MsoNormal"><i><span style="font-family: Georgia; mso-bidi-font-family: Arial;"><span style="font-size: small; color: #000000;"> </span></span></i></p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><b style="mso-bidi-font-weight: normal;"><span style="color: #990000; font-family: Georgia; mso-bidi-font-family: Arial;"><a target="_blank" href="http://ec.europa.eu/internal_market/consultations/2008/hedge_funds_en.htm"><span style="font-size: small; color: #800080;">Accès à la consultatio</span></a>n</span></b></p> <p style="margin: 0cm 0cm 0pt; text-align: left;" class="MsoNormal"><span style="font-size: 14pt; color: #0000ff; font-family: Garamond;"><br /> <i>L’activité des fonds spéculatifs est devenue un rouage essentiel de la finance mondiale. En l’absence d’une réglementation renforcée, les entreprises ont intérêt à choisir une stratégie active les protégeant de l’intrusion de ces acteurs, voire les transformant en partenaires.</i></span><span style="font-size: 14pt; color: #0000ff; font-family: Garamond;"><span> </span></span></p> <p align="justify"><span style="font-size: 14pt; color: #0000ff; font-family: Garamond;"><span>Les dés sont jetés sur la table politique, mais ils n’ont pas fini de rouler</span></span></p> <p align="justify"> </p>
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BON NOEL
tag:www.etudes-fiscales-internationales.com,2008-12-24:1686133
2008-12-24T23:03:11+01:00
2008-12-24T23:03:11+01:00
BON NOEL
<div style="text-align: center"><img name="media-296951" src="http://www.etudes-fiscales-internationales.com/media/00/01/1429821367.jpg" alt="BON NOEL.jpg" style="border-width: 0; margin: 0.7em 0;" id="media-296951" /></div> <div style="text-align: center"></div> <div style="text-align: center"> <p style="margin: 0cm 0cm 0pt;" class="MsoNormal"><span style="font-size: 20pt; font-family: Georgia; mso-ansi-language: FR;"><strong><span style="color: #0000ff;"><a target="_blank" href="http://www.youtube.com/v/O2MFducncsg&hl=fr&fs=1"%3E%3C/param%3E%3Cparam">BON NOEL</a></span></strong></span></p> </div>
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Sécurité juridique versus fraude fiscale
tag:www.etudes-fiscales-internationales.com,2008-12-24:1685847
2008-12-29T19:37:40+01:00
2008-12-24T09:34:00+01:00
Textes votés dans le cadre de la loi de finances rectificative pour 2008...
<p align="center" style="margin: 24pt 51pt 12pt 0cm; text-align: center; tab-stops: right dotted 13.0cm; mso-layout-grid-align: none; punctuation-wrap: simple;" class="MsoNormal"><span style="font-size: 14pt; color: windowtext; font-family: "Times New Roman"; mso-ansi-language: FR; mso-bidi-font-size: 12.0pt;"><strong><img name="media-296681" src="http://www.etudes-fiscales-internationales.com/media/02/00/520624566.jpg" alt="charte1.jpg" style="border-width: 0; float: left; margin: 0.2em 1.4em 0.7em 0;" id="media-296681" />Textes votés dans le cadre de la loi de finances rectificative pour 2008</strong></span></p> <p align="center" style="margin: 24pt 51pt 12pt 0cm; text-align: center; tab-stops: right dotted 13.0cm; mso-layout-grid-align: none; punctuation-wrap: simple;" class="MsoNormal"><span style="font-size: 14pt; color: windowtext; font-family: "Times New Roman"; mso-ansi-language: FR; mso-bidi-font-size: 12.0pt;"><strong><a target="_blank" href="http://www.etudes-fiscales-internationales.com/media/02/01/1880330493.doc">Sécurité juridique</a></strong></span> La petite loi</p> <p style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><strong><span style="font-family: Times New Roman;"><span style="font-family: Times New Roman;"><span style="font-size: 12pt; font-family: Georgia;"><a target="_blank" href="http://www.senat.fr/rap/l08-135-11/l08-135-1125.html#toc252"><span style="color: #800080;">Sécurité juridique : les travaux du Sénat</span></a></span></span></span></strong></p> <p style="margin: 0cm 0cm 0pt; line-height: 150%; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto;" class="MsoNormal"><strong><span style="font-size: small; font-family: Georgia;"><span xml:lang="FR" style="mso-ansi-language: FR;" lang="FR"><span style="color: #0000ff; font-family: Garamond;"> </span></span></span></strong> </p> <ul> <li style="margin: 0cm 0cm 0pt; line-height: 150%; tab-stops: list 72.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level2 lfo1;" class="MsoNormal"><span xml:lang="FR" style="mso-ansi-language: FR;" lang="FR"><a target="_blank" href="http://www.senat.fr/rap/l08-135-11/l08-135-1125.html#toc253"><!--nav--><span style="color: #800080; font-family: Garamond;">ARTICLE 20 - Refonte de la procédure d'abus de droit</span></a></span></li> <li style="margin: 0cm 0cm 0pt; line-height: 150%; tab-stops: list 72.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level2 lfo1;" class="MsoNormal"><span xml:lang="FR" style="mso-ansi-language: FR;" lang="FR"><a target="_blank" href="http://www.senat.fr/rap/l08-135-11/l08-135-1125.html#toc254"><span style="font-family: Garamond;">ARTICLE 21 - Contrôle sur demande en matière de donation et de succession</span></a></span></li> <li style="margin: 0cm 0cm 0pt; line-height: 150%; tab-stops: list 72.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level2 lfo1;" class="MsoNormal"><span xml:lang="FR" style="mso-ansi-language: FR;" lang="FR"><a target="_blank" href="http://www.senat.fr/rap/l08-135-11/l08-135-1125.html#toc255"><span style="font-family: Garamond;">ARTICLE 21 bis (nouveau) - Exonération d'impôt sur le revenu des gains réalisés par les associés personnes physiques dits « passifs » de sociétés de personnes lors de la cession de leurs parts ou droits dans ces sociétés</span></a></span></li> <li style="margin: 0cm 0cm 0pt; line-height: 150%; tab-stops: list 72.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level2 lfo1;" class="MsoNormal"><span xml:lang="FR" style="mso-ansi-language: FR;" lang="FR"><a target="_blank" href="http://www.senat.fr/rap/l08-135-11/l08-135-1125.html#toc256"><span style="font-family: Garamond;">ARTICLE 21 ter (nouveau) - Dispositif de report d'imposition des plus-values professionnelles</span></a></span></li> <li style="margin: 0cm 0cm 0pt; line-height: 150%; tab-stops: list 72.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level2 lfo1;" class="MsoNormal"><span xml:lang="FR" style="mso-ansi-language: FR;" lang="FR"><a target="_blank" href="http://www.senat.fr/rap/l08-135-11/l08-135-1125.html#toc257"><span style="font-family: Garamond;">ARTICLE 21 quater (nouveau) - Relèvement du montant de la fraction de groupement foncier agricole ou de bail agricole à long terme bénéficiant d'une exonération partielle de droits de mutation à titre gratuit</span></a></span></li> <li style="margin: 0cm 0cm 0pt; line-height: 150%; tab-stops: list 72.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level2 lfo1;" class="MsoNormal"><span xml:lang="FR" style="mso-ansi-language: FR;" lang="FR"><a target="_blank" href="http://www.senat.fr/rap/l08-135-11/l08-135-1125.html#toc259"><span style="font-family: Garamond;">ARTICLE 21 quinquies (nouveau) - Restriction du champ d'investissement des holdings éligibles à la réduction d'impôt de solidarité sur la fortune au titre des souscriptions au capital des PME</span></a></span></li> <li style="margin: 0cm 0cm 0pt; line-height: 150%; tab-stops: list 72.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level2 lfo1;" class="MsoNormal"><span xml:lang="FR" style="mso-ansi-language: FR;" lang="FR"><a target="_blank" href="http://www.senat.fr/rap/l08-135-11/l08-135-1125.html#toc261"><span style="font-family: Garamond;">ARTICLE 22 - Légalisation de la procédure de rescrit valeur</span></a></span></li> <li style="margin: 0cm 0cm 0pt; line-height: 150%; tab-stops: list 72.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level2 lfo1;" class="MsoNormal"><span xml:lang="FR" style="mso-ansi-language: FR;" lang="FR"><a target="_blank" href="http://www.senat.fr/rap/l08-135-11/l08-135-1125.html#toc262"><span style="font-family: Garamond;">ARTICLE 23 - Extension de l'opposabilité des prises de position formelles publiées au recouvrement de l'impôt et aux pénalités de retard</span></a></span></li> <li style="margin: 0cm 0cm 0pt; line-height: 150%; tab-stops: list 72.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level2 lfo1;" class="MsoNormal"><span xml:lang="FR" style="mso-ansi-language: FR;" lang="FR"><a target="_blank" href="http://www.senat.fr/rap/l08-135-11/l08-135-1125.html#toc263"><span style="font-family: Garamond;">ARTICLE 24 - Extension du régime d'approbation implicite pour la définition catégorielle des revenus professionnels</span></a></span></li> <li style="margin: 0cm 0cm 0pt; line-height: 150%; tab-stops: list 72.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level2 lfo1;" class="MsoNormal"><span xml:lang="FR" style="mso-ansi-language: FR;" lang="FR"><a target="_blank" href="http://www.senat.fr/rap/l08-135-11/l08-135-1125.html#toc265"><span style="font-family: Garamond;">ARTICLE 25 - Non application de l'intérêt de retard en cas de difficulté d'interprétation d'une loi nouvelle ou de détermination des incidences fiscales d'une règle comptable</span></a></span></li> <li><strong><span style="font-size: small; font-family: Georgia;"><b><span style="font-size: 11pt; color: #0000ff; font-family: Garamond; mso-ansi-language: FR; mso-bidi-font-family: 'Times New Roman'; mso-fareast-font-family: 'Times New Roman'; mso-fareast-language: FR-CH; mso-bidi-language: AR-SA;"><a target="_blank" href="http://www.senat.fr/rap/l08-135-11/l08-135-1125.html#toc266">ARTICLE 26 - Création d'un recours en matière de rescrit</a></span></b></span></strong><strong><span style="font-size: small; font-family: Georgia;"> </span></strong></li> </ul> <p style="margin: 24pt 51pt 12pt 0cm; text-align: center; tab-stops: right dotted 13.0cm; mso-layout-grid-align: none; punctuation-wrap: simple;" class="MsoNormal"><span style="font-size: 14pt; color: windowtext; font-family: "Times New Roman"; mso-ansi-language: FR; mso-bidi-font-size: 12.0pt;"><strong><a target="_blank" href="http://www.etudes-fiscales-internationales.com/media/02/00/1324601074.doc">Lutte contre la fraude fiscale</a></strong></span> La petite loi</p> <p style="margin: 24pt 51pt 12pt 0cm; text-align: center; tab-stops: right dotted 13.0cm; mso-layout-grid-align: none; punctuation-wrap: simple;" class="MsoNormal"><span style="font-size: 12pt; font-family: Georgia;"><a target="_blank" href="http://www.senat.fr/rap/l08-135-11/l08-135-1126.html#toc268"></a></span></p> <p style="margin: 6pt 0cm 12pt; text-align: center; tab-stops: right dotted 13.0cm; mso-layout-grid-align: none; punctuation-wrap: simple;" class="MsoNormal">textes votés le 23 décembre</p> <p align="center" style="margin: 6pt 0cm 12pt; text-align: center; tab-stops: right dotted 13.0cm; mso-layout-grid-align: none; punctuation-wrap: simple;" class="MsoNormal"> </p> <p align="center" style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><span style="font-size: 13pt; color: #0000ff; font-family: Georgia;"><span style="font-size: 16pt; color: #0000ff;"><span style="font-family: Times New Roman;"><strong><a target="_blank" href="http://www.etudes-fiscales-internationales.com/archive/2008/12/14/convention-d-assistance-administrative-permettant-l-acces-au.html"><img name="media-293143" src="http://www.etudes-fiscales-internationales.com/media/02/02/61400721.jpg" alt="coffre fort.jpg" style="border-width: 0; float: left; margin: 0.2em 1.4em 0.7em 0;" id="media-293143" /></a><a target="_blank" href="http://www.etudes-fiscales-internationales.com/archive/2008/12/14/convention-d-assistance-administrative-permettant-l-acces-au.html">Une nouveauté à la française :</a></strong></span></span></span></p> <p align="center" style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><span style="font-size: 13pt; color: #0000ff; font-family: Georgia;"><span style="font-size: 16pt; color: #0000ff;"><span style="font-family: Times New Roman;"><strong><a target="_blank" href="http://www.etudes-fiscales-internationales.com/archive/2008/12/14/convention-d-assistance-administrative-permettant-l-acces-au.html"> la <span style="mso-spacerun: yes;"> </span>convention d’assistance administrative<br /> permettant l’accès aux renseignements bancaires</a></strong></span></span></span> </p> <p align="center" style="margin: 6pt 0cm 12pt; text-align: center; tab-stops: right dotted 13.0cm; mso-layout-grid-align: none; punctuation-wrap: simple;" class="MsoNormal"> </p> <p align="center" style="margin: 6pt 0cm 12pt; text-align: center; tab-stops: right dotted 13.0cm; mso-layout-grid-align: none; punctuation-wrap: simple;" class="MsoNormal"><a target="_blank" href="http://www.senat.fr/rap/l08-135-11/l08-135-1126.html#toc268"><span style="font-size: small; color: #800080; font-family: Georgia;"><strong>Lutte contre la fraude fiscale : les travaux du Sénat</strong></span></a> </p> <ul> <li> <ul type="circle"> <li style="margin: 0cm 0cm 0pt; line-height: 150%; tab-stops: list 72.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level2 lfo1;" class="MsoNormal"><span xml:lang="FR" style="mso-ansi-language: FR;" lang="FR"><a target="_blank" href="http://www.senat.fr/rap/l08-135-11/l08-135-1126.html#toc269"><span style="font-size: small; color: #800080; font-family: Garamond;"><strong>ARTICLE 27 - Présomption de revenus des transferts physiques de sommes, titres ou valeurs non déclarées en provenance ou vers des pays non membres de l'Union européenne</strong></span></a></span></li> <li style="margin: 0cm 0cm 0pt; line-height: 150%; tab-stops: list 72.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level2 lfo1;" class="MsoNormal"><span xml:lang="FR" style="mso-ansi-language: FR;" lang="FR"><a target="_blank" href="http://www.senat.fr/rap/l08-135-11/l08-135-1126.html#toc270"><span style="font-size: small; font-family: Garamond;"><strong>ARTICLE 28 - Dispositif de lutte contre la fraude fiscale via les paradis fiscaux</strong></span></a></span></li> <li style="margin: 0cm 0cm 0pt; line-height: 150%; tab-stops: list 72.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level2 lfo1;" class="MsoNormal"><span xml:lang="FR" style="mso-ansi-language: FR;" lang="FR"><a target="_blank" href="http://www.senat.fr/rap/l08-135-11/l08-135-1126.html#toc271"><span style="font-size: small; font-family: Garamond;"><strong>ARTICLE 28 bis (nouveau) - Rapport sur l'application du dispositif permettant de suspendre les flux financiers avec les paradis fiscaux</strong></span></a></span></li> <li style="margin: 0cm 0cm 0pt; line-height: 150%; tab-stops: list 72.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level2 lfo1;" class="MsoNormal"><span xml:lang="FR" style="mso-ansi-language: FR;" lang="FR"><a target="_blank" href="http://www.senat.fr/rap/l08-135-11/l08-135-1126.html#toc273"><span style="font-size: small; font-family: Garamond;"><strong>ARTICLE 29 - Modification de la procédure de visite et de saisie</strong></span></a></span></li> <li style="margin: 0cm 0cm 0pt; line-height: 150%; tab-stops: list 72.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level2 lfo1;" class="MsoNormal"><span xml:lang="FR" style="mso-ansi-language: FR;" lang="FR"><a target="_blank" href="http://www.senat.fr/rap/l08-135-11/l08-135-1126.html#toc276"><span style="font-size: small; font-family: Garamond;"><strong>ARTICLE 30 - Lutte contre la fraude via Internet</strong></span></a></span></li> <li style="margin: 0cm 0cm 0pt; line-height: 150%; tab-stops: list 72.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level2 lfo1;" class="MsoNormal"><span xml:lang="FR" style="mso-ansi-language: FR;" lang="FR"><a target="_blank" href="http://www.senat.fr/rap/l08-135-11/l08-135-1126.html#toc278"><span style="font-size: small; font-family: Garamond;"><strong>ARTICLE 31 - Modification de la procédure de contrôle de la taxe de l'aviation civile</strong></span></a></span></li> <li style="margin: 0cm 0cm 0pt; line-height: 150%; tab-stops: list 72.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level2 lfo1;" class="MsoNormal"><span xml:lang="FR" style="mso-ansi-language: FR;" lang="FR"><a target="_blank" href="http://www.senat.fr/rap/l08-135-11/l08-135-1126.html#toc280"><span style="font-size: small; font-family: Garamond;"><strong>ARTICLE 31 bis (nouveau) - Procédure de remise et de remboursement de droits et taxes perçues par l'administration des douanes</strong></span></a></span></li> <li style="margin: 0cm 0cm 0pt; line-height: 150%; tab-stops: list 72.0pt; mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-list: l0 level2 lfo1;" class="MsoNormal"><span xml:lang="FR" style="mso-ansi-language: FR;" lang="FR"><a target="_blank" href="http://www.senat.fr/rap/l08-135-11/l08-135-1126.html#toc281"><strong><span style="font-size: small; color: #800080; font-family: Garamond;">ARTICLE 31 ter (nouveau) - Publicité des privilèges du Trésor et des Unions de recouvrement des cotisations de sécurité sociale et d'allocations familiales (URSSAF)</span></strong></a></span></li> </ul> </li> </ul>
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L’accès aux renseignements bancaires par le fisc
tag:www.etudes-fiscales-internationales.com,2008-12-14:1681062
2009-01-04T10:31:39+01:00
2008-12-24T07:39:00+01:00
Une nouveauté à la française : la ...
<p align="center" style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><span style="font-size: 13pt; color: #0000ff; font-family: Georgia;"><span style="font-size: 16pt; color: #0000ff;"><span style="font-family: Times New Roman;"><strong><img name="media-293143" src="http://www.etudes-fiscales-internationales.com/media/02/02/61400721.jpg" alt="coffre fort.jpg" style="border-width: 0; float: left; margin: 0.2em 1.4em 0.7em 0;" id="media-293143" />Une nouveauté à la française :</strong></span></span></span></p> <p align="center" style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><span style="font-size: 13pt; color: #0000ff; font-family: Georgia;"><span style="font-size: 16pt; color: #0000ff;"><span style="font-family: Times New Roman;"><strong> la <span style="mso-spacerun: yes;"> </span>convention d’assistance administrative<br /> permettant l’accès aux renseignements bancaires</strong></span></span></span></p> <p align="center" style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"> </p> <p style="margin: 0cm 0cm 0pt; text-align: justify;" class="MsoNormal"><span style="font-size: 13pt; color: #0000ff; font-family: Georgia;">La loi de finances rectificative pour 2008 (article 52) insère un nouvel alinéa à <a target="_blank" href="http://www.legifrance.gouv.fr/affichCodeArticle.do?idArticle=LEGIARTI000018014130&cidTexte=LEGITEXT000006069583&dateTexte=20081216&fastPos=2&fastReqId=1332329493&oldAction=rechCodeArticle"><strong>l’article L. 169 du livre des procédures fiscales</strong></a> énonçant que le délai de reprise de l’administration fiscale <span style="color: #ff0000;">est porté à DIX ans</span> - (et non 6 comme prévu dans le projet ) en cas de non-respect des obligations déclaratives relatives aux articles 123 <span style="mso-bidi-font-style: italic;">bis</span>, 209 B et 1649 A du code général des impôts, lorsque ces obligations concernent un État ou un territoire qui n’a pas conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales permettant l’accès aux renseignements bancaires.</span></p> <p style="margin: 0cm 0cm 0pt; text-align: justify;" class="MsoNormal"><span style="font-size: 13pt; color: #0000ff; font-family: Georgia;">Déjà, certains Etats membres de l'UE , notamment la belgique,le luxembourg, l'autriche , s'étonnent de leur absence de la liste ci dessous et vont décider de saisir la commission en manquement contre la France .</span></p> <p style="margin: 0cm 0cm 0pt; text-align: justify;" class="MsoNormal"> </p> <p style="margin: 0cm 0cm 0pt; text-align: justify;" class="MsoNormal"><span style="color: #0000ff; font-family: Georgia;">TEXTE VOTE LE 22.12.08</span></p> <p style="margin: 0cm 0cm 0pt; text-align: justify;" class="MsoNormal"> </p> <p style="margin: 0cm 0cm 0pt; text-align: justify;" class="MsoNormal">« Le droit de reprise de l’administration s’exerce jusqu’à la fin de la dixième année qui suit celle au titre de laquelle l’imposition est due, lorsque les obligations déclaratives prévues aux articles 123 <i>bis</i>, 209 B, 1649 A et 1649 AA du même code n’ont pas été respectées et concernent un État ou un territoire qui n’a pas conclu avec la France une convention d’assistance administrative en vue de lutter contre la fraude et l’évasion fiscales <span style="color: #0000ff;">permettant l’accès aux renseignements bancaires</span>. Ce droit de reprise concerne les seuls revenus ou bénéfices afférents aux obligations déclaratives qui n’ont pas été respectées. » ;</p> <p style="margin: 0cm 0cm 0pt; text-align: justify;" class="MsoNormal">Ce texte s'applique aux délais venant à expiration postérieurement au 31 décembre 2008. </p> <p style="margin: 0cm 0cm 0pt; text-align: justify;" class="MsoNormal"> </p> <p style="margin: 0cm 0cm 0pt; text-align: justify;" class="MsoNormal"><span style="color: #ff0000;"><strong> Note EFI : Le délai commence donc à courrit à partir du 1er janvier 2007 , le délai de droit commun de trois ans -sauf exceptions - pourra s'appliquer en cas d'accord d'accès aux documents bancaires.....simple is n't it !!!</strong></span></p> <p style="margin: 0cm 0cm 0pt; text-align: justify;" class="MsoNormal"><span style="color: #ff0000;"> </span></p> <p align="center" style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><strong><span style="font-size: 14pt; color: #000000; font-family: Georgia;"> </span></strong></p> <p align="center" style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><strong><span style="font-size: 14pt; color: #0000ff; font-family: Georgia;">L<a target="_blank" href="http://www.etudes-fiscales-internationales.com/archives/category/trait%C3%A9s_fiscaux.html"><span style="color: #800080;">ES TRIBUNES EFI : TRAITES FISCAUX ET COOPERATION</span></a></span></strong> </p> <p align="center" style="text-align: center;"><strong> <span style="font-size: 12pt; font-family: Garamond;"><a href="http://browse.oecdbookshop.org/oecd/pdfs/browseit/2308062E.PDF"><span style="color: #800080;">LE RAPPORT OCDE DE COOPERATION FISCALE</span></a> </span></strong></p> <p align="center" style="text-align: center;"><strong><span style="font-size: 12pt; font-family: Garamond;">lire page 15 sur les différents définitions de l'accès</span></strong></p> <p align="center" style="text-align: center;"><strong><span style="font-size: small; font-family: Garamond;"><a target="_blank" href="http://www.oecdbookshop.org/oecd/display.asp?K=5KZJTRZZ836K&lang=EN&sort=sort_date%2Fd&sf1=Title&sf3=SubjectCode&st3=45&st4=not+E4+or+E5+or+P5&sf4=SubVersionCode&ds=%3B+Taxation%3B+&m=5&dc=398&plang=fr">pour commander l'ouvrage</a></span></strong></p> <p align="center" style="text-align: center;"> </p> <p align="center" style="text-align: center;"><b><span style="color: #000000; font-family: Georgia;"><a target="_blank" href="http://www.etudes-fiscales-internationales.com/media/00/02/1134950342.pdf"><span style="font-size: small; color: #800080;">LISTE DES PAYS AYANT CONCLU UNE CONVENTION D’ASSISTANCE ADMINISTRATIVE QUI PERMET L’ACCÈS AUX RENSEIGNEMENTS BANCAIRES EN VUE DE LUTTER CONTRE LA FRAUDE ET L’ÉVASION FISCALE (AU 25/11/2008)</span></a></span></b></p> <p align="center" style="text-align: center;"> </p> <p align="center" style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><span style="font-family: Georgia;"><strong><span style="color: #000000; font-family: Georgia;"><span style="font-size: small;"><span style="color: #800080;">Dispositif de lutte contre la fraude fiscale <em>via</em> les paradis fiscaux</span></span></span></strong></span></p> <p align="center" style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"> </p> <p align="center" style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"> </p> <p align="center" style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"><a target="_blank" href="http://www.legifrance.gouv.fr/affichTexte.do;jsessionid=?cidTexte=JORFTEXT000020014790&dateTexte=&oldAction=rechJO&categorieLien=id#JORFARTI000020015095"><em><span style="font-size: medium; font-family: Georgia;">Article 52 de la loi de finances rectificative pour 2008</span></em></a><em><span style="font-size: medium; font-family: Georgia;"> </span></em> </p> <h6 style="text-align: justify;"><span style="font-size: 12pt; font-family: Georgia;"><a target="_blank" href="http://www.etudes-fiscales-internationales.com/media/02/00/1988471303.pdf">Rapport n°1297 <span style="mso-spacerun: yes;"> </span>de Mr Carrez,député, à la commission des finances de l’assemblée nationale</a></span></h6> <p align="center" style="margin: 0cm 0cm 0pt; text-align: center;" class="MsoNormal"> </p> <h6 style="margin: 6pt 0cm; line-height: 150%; text-align: center;"><span style="font-size: 12pt; line-height: 150%; font-family: Georgia;"><a target="_blank" href="http://www.senat.fr/rap/l08-135-11/l08-135-1126.html#toc270">Rapport n° 135 du sénateur Marini à la commission des finances du sénat</a></span></h6> <p style="margin: 6pt 0cm; line-height: 150%; text-align: center;"> </p> <p style="margin: 6pt 0cm; line-height: 150%; text-align: center;"><a target="_blank" href="http://www.etudes-fiscales-internationales.com/media/00/02/403435836.pdf"><strong>LE RAPPORT MARINI EN PDF</strong></a></p> <p style="margin: 6pt 0cm; line-height: 150%; text-align: center;"> </p>