{"id":18404,"date":"2024-02-06T16:25:15","date_gmt":"2024-02-06T15:25:15","guid":{"rendered":"https:\/\/www.uel.lu\/?post_type=article&#038;p=18404"},"modified":"2024-03-06T15:42:12","modified_gmt":"2024-03-06T14:42:12","slug":"linitiative-befit-ou-les-defis-de-la-simplification-administrative-en-matiere-fiscale","status":"publish","type":"article","link":"https:\/\/uel.lu\/fr\/article\/linitiative-befit-ou-les-defis-de-la-simplification-administrative-en-matiere-fiscale\/","title":{"rendered":"L\u2019initiative \u00ab\u00a0BEFIT\u00a0\u00bb ou les d\u00e9fis de la simplification administrative en mati\u00e8re fiscale"},"content":{"rendered":"[vc_row type=\u00a0\u00bbin_container\u00a0\u00bb full_screen_row_position=\u00a0\u00bbmiddle\u00a0\u00bb column_margin=\u00a0\u00bbdefault\u00a0\u00bb column_direction=\u00a0\u00bbdefault\u00a0\u00bb column_direction_tablet=\u00a0\u00bbdefault\u00a0\u00bb column_direction_phone=\u00a0\u00bbdefault\u00a0\u00bb scene_position=\u00a0\u00bbcenter\u00a0\u00bb text_color=\u00a0\u00bbdark\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb row_border_radius=\u00a0\u00bbnone\u00a0\u00bb row_border_radius_applies=\u00a0\u00bbbg\u00a0\u00bb overflow=\u00a0\u00bbvisible\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb shape_divider_position=\u00a0\u00bbbottom\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb][vc_column column_padding=\u00a0\u00bbno-extra-padding\u00a0\u00bb column_padding_tablet=\u00a0\u00bbinherit\u00a0\u00bb column_padding_phone=\u00a0\u00bbinherit\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb column_element_direction_desktop=\u00a0\u00bbdefault\u00a0\u00bb column_element_spacing=\u00a0\u00bbdefault\u00a0\u00bb desktop_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb tablet_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb phone_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb background_color_opacity=\u00a0\u00bb1&Prime; background_hover_color_opacity=\u00a0\u00bb1&Prime; column_backdrop_filter=\u00a0\u00bbnone\u00a0\u00bb column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb column_link_target=\u00a0\u00bb_self\u00a0\u00bb column_position=\u00a0\u00bbdefault\u00a0\u00bb gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; width=\u00a0\u00bb1\/1&Prime; tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb animation_type=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][vc_custom_heading text=\u00a0\u00bbPosition et Opinion de l&rsquo;UEL\u00a0\u00bb font_container=\u00a0\u00bbtag:h2|text_align:left|color:%23dd3333&Prime; google_fonts=\u00a0\u00bbfont_family:Fira%20Sans%3A300%2C300italic%2C400%2C400italic%2C500%2C500italic%2C700%2C700italic|font_style:400%20regular%3A400%3Anormal\u00a0\u00bb][divider line_type=\u00a0\u00bbNo Line\u00a0\u00bb][vc_column_text]\n<h5>L\u2019UEL a publi\u00e9 une prise de position en r\u00e9ponse \u00e0 la consultation publique ouverte par la Commission europ\u00e9enne sur la proposition de directive fiscale \u00ab\u00a0Entreprises en Europe\u00a0: cadre pour l\u2019imposition des revenus\u00a0\u00bb (\u00ab\u00a0l\u2019initiative BEFIT\u00a0\u00bb).<\/h5>\n[\/vc_column_text][divider line_type=\u00a0\u00bbFull Width Line\u00a0\u00bb line_thickness=\u00a0\u00bb1&Prime; divider_color=\u00a0\u00bbaccent-color\u00a0\u00bb][\/vc_column][\/vc_row][vc_row type=\u00a0\u00bbin_container\u00a0\u00bb full_screen_row_position=\u00a0\u00bbmiddle\u00a0\u00bb column_margin=\u00a0\u00bbdefault\u00a0\u00bb column_direction=\u00a0\u00bbdefault\u00a0\u00bb column_direction_tablet=\u00a0\u00bbdefault\u00a0\u00bb column_direction_phone=\u00a0\u00bbdefault\u00a0\u00bb scene_position=\u00a0\u00bbcenter\u00a0\u00bb text_color=\u00a0\u00bbdark\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb row_border_radius=\u00a0\u00bbnone\u00a0\u00bb row_border_radius_applies=\u00a0\u00bbbg\u00a0\u00bb overflow=\u00a0\u00bbvisible\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb shape_divider_position=\u00a0\u00bbbottom\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb][vc_column column_padding=\u00a0\u00bbno-extra-padding\u00a0\u00bb column_padding_tablet=\u00a0\u00bbinherit\u00a0\u00bb column_padding_phone=\u00a0\u00bbinherit\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb column_element_direction_desktop=\u00a0\u00bbdefault\u00a0\u00bb column_element_spacing=\u00a0\u00bbdefault\u00a0\u00bb desktop_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb tablet_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb phone_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb background_color_opacity=\u00a0\u00bb1&Prime; background_hover_color_opacity=\u00a0\u00bb1&Prime; column_backdrop_filter=\u00a0\u00bbnone\u00a0\u00bb column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb column_link_target=\u00a0\u00bb_self\u00a0\u00bb column_position=\u00a0\u00bbdefault\u00a0\u00bb gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; width=\u00a0\u00bb1\/1&Prime; tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb animation_type=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][vc_column_text]Cette initiative vise \u00e0 introduire un cadre commun pour l\u2019imposition des revenus des groupes d\u2019entreprises dans l\u2019ensemble de l\u2019Union Europ\u00e9enne.<\/p>\n<p>L\u2019UEL et les secteurs d\u2019activit\u00e9 qu\u2019elle repr\u00e9sente saluent l\u2019objectif vis\u00e9 par cette initiative de simplifier les r\u00e8gles fiscales et stimuler la croissance et les investissements, en\u00a0:<\/p>\n<p>(i) r\u00e9duisant la charge administrative fiscale et les co\u00fbts de mise en conformit\u00e9 y aff\u00e9rents,<br \/>\n(ii) en simplifiant les op\u00e9rations dans le march\u00e9 unique pour les entreprises, et<br \/>\n(iii) en facilitant l\u2019activit\u00e9 transfrontali\u00e8re des entreprises r\u00e9sidant dans l\u2019UE.<\/p>\n<p>Cependant, nous pensons que cette initiative, dans sa mouture actuelle, pourrait ne pas atteindre ses objectifs de simplification du cadre fiscal et de r\u00e9duction des co\u00fbts de conformit\u00e9 au sein de l&rsquo;UE.<\/p>\n<p>En outre, en l\u2019\u00e9tat actuel, l\u2019initiative BEFIT ne fournit pas suffisamment de clart\u00e9 sur des aspects cl\u00e9s des r\u00e8gles envisag\u00e9es (en particulier sur la cl\u00e9 d&rsquo;allocation future), ce qui pourrait emp\u00eacher les \u00c9tats membres de prendre une d\u00e9cision \u00e9clair\u00e9e sur cette initiative.<\/p>\n<p>Nous pensons donc que :<\/p>\n<ul>\n<li>Le contenu de cette initiative devrait \u00eatre remani\u00e9 pour garantir qu&rsquo;elle soit un outil efficace et efficient pour r\u00e9duire les co\u00fbts de conformit\u00e9 pour les entreprises de l&rsquo;UE, en mettant tous les \u00c9tats membres sur un pied d&rsquo;\u00e9galit\u00e9 et en assurant la comp\u00e9titivit\u00e9 de l&rsquo;UE. Une caract\u00e9ristique cl\u00e9 de la proposition devrait \u00eatre son alignement complet avec les r\u00e8gles de la directive relative \u00e0 la mise en place d\u2019un niveau minimum d\u2019imposition mondial pour les groupes multinationaux dans l\u2019UE (dite \u2018Pilier 2\u2019)\u00a0;<\/li>\n<li>De plus, la Commission europ\u00e9enne devrait entamer des discussions avec l\u2019OCDE pour examiner la n\u00e9cessit\u00e9 d&rsquo;\u00e9largir le champ des incitatifs fiscaux \u00e9ligibles aux fins du Pilier 2 (en particulier dans le domaine des transitions num\u00e9rique et \u00e9cologique), avant de finaliser les r\u00e8gles BEFIT\u00a0;<\/li>\n<li>En outre, et compte tenu de sa complexit\u00e9 globale, il serait essentiel de garantir que la conception de l&rsquo;initiative BEFIT assure un niveau de s\u00e9curit\u00e9 juridique plus \u00e9lev\u00e9 pour les contribuables, en introduisant un programme de conformit\u00e9 coop\u00e9rative dans le cadre des r\u00e8gles BEFIT et des m\u00e9canismes de r\u00e9solution des diff\u00e9rends efficaces\u00a0;<\/li>\n<\/ul>\n<p>Enfin, la Commission europ\u00e9enne devrait pr\u00e9senter une \u00e9valuation actualis\u00e9e de l&rsquo;impact de la proposition BEFIT sur la r\u00e9duction des co\u00fbts de conformit\u00e9 pour les contribuables avant que toute autre discussion sur ce dossier n&rsquo;ait lieu au niveau de l&rsquo;UE. Cette \u00e9valuation devrait \u00e9galement tenir compte de la cl\u00e9 d&rsquo;allocation finale (qui est absente de la proposition BEFIT actuelle).<\/p>\n<p><strong>Retrouvez notre position compl\u00e8te (EN) ci-dessous et sur le site de la Commission europ\u00e9enne <a href=\"https:\/\/ec.europa.eu\/info\/law\/better-regulation\/have-your-say\/initiatives\/13463-Directive-sur-la-fixation-des-prix-de-transfert-Systeme-fiscal-fonde-sur-les-regles-de-lEtat-membre-du-siege-social-pour-les-PME-Entreprises-en-Europe-cadre-pour-limposition-des-revenus\/F3451376_fr\" target=\"_blank\" rel=\"noopener\">ici<\/a>.<\/strong>[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00a0\u00bbin_container\u00a0\u00bb full_screen_row_position=\u00a0\u00bbmiddle\u00a0\u00bb column_margin=\u00a0\u00bbdefault\u00a0\u00bb column_direction=\u00a0\u00bbdefault\u00a0\u00bb column_direction_tablet=\u00a0\u00bbdefault\u00a0\u00bb column_direction_phone=\u00a0\u00bbdefault\u00a0\u00bb scene_position=\u00a0\u00bbcenter\u00a0\u00bb text_color=\u00a0\u00bbdark\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb row_border_radius=\u00a0\u00bbnone\u00a0\u00bb row_border_radius_applies=\u00a0\u00bbbg\u00a0\u00bb overflow=\u00a0\u00bbvisible\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb shape_divider_position=\u00a0\u00bbbottom\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb][vc_column column_padding=\u00a0\u00bbno-extra-padding\u00a0\u00bb column_padding_tablet=\u00a0\u00bbinherit\u00a0\u00bb column_padding_phone=\u00a0\u00bbinherit\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb column_element_direction_desktop=\u00a0\u00bbdefault\u00a0\u00bb column_element_spacing=\u00a0\u00bbdefault\u00a0\u00bb desktop_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb tablet_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb phone_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb background_color_opacity=\u00a0\u00bb1&Prime; background_hover_color_opacity=\u00a0\u00bb1&Prime; column_backdrop_filter=\u00a0\u00bbnone\u00a0\u00bb column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb column_link_target=\u00a0\u00bb_self\u00a0\u00bb column_position=\u00a0\u00bbdefault\u00a0\u00bb gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; width=\u00a0\u00bb1\/1&Prime; tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb animation_type=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][nectar_btn size=\u00a0\u00bbjumbo\u00a0\u00bb open_new_tab=\u00a0\u00bbtrue\u00a0\u00bb button_style=\u00a0\u00bbregular\u00a0\u00bb button_color_2=\u00a0\u00bbAccent-Color\u00a0\u00bb icon_family=\u00a0\u00bbsteadysets\u00a0\u00bb text=\u00a0\u00bbRetrouvez notre position compl\u00e8te (PDF)\u00a0\u00bb url=\u00a0\u00bbhttps:\/\/www.uel.lu\/wp-content\/uploads\/2024\/02\/090166e50767ae03.pdf\u00a0\u00bb icon_steadysets=\u00a0\u00bbsteadysets-icon-files\u00a0\u00bb][divider line_type=\u00a0\u00bbNo Line\u00a0\u00bb][vc_column_text]Retrouvez \u00e9galement notre premi\u00e8re position sur cette initiative, datant du 27 janvier 2023, <a href=\"https:\/\/www.uel.lu\/fr\/article\/position-de-luel-sur-linitiative-befit\/\" target=\"_blank\" rel=\"noopener\">ici<\/a>.[\/vc_column_text][\/vc_column][\/vc_row]\n","protected":false},"featured_media":18413,"template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[24,93],"slidercat":[],"class_list":{"0":"post-18404","1":"article","2":"type-article","3":"status-publish","4":"has-post-thumbnail","6":"category-thematiques","7":"category-positions-et-opinions-de-luel"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - 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