{"id":2655,"date":"2023-11-30T11:28:27","date_gmt":"2023-11-30T10:28:27","guid":{"rendered":"https:\/\/moov.law\/?p=2655"},"modified":"2024-02-14T12:04:32","modified_gmt":"2024-02-14T11:04:32","slug":"directive-europeenne-relative-a-la-communication-par-certaines-entreprises-et-succursales-dinformations-relatives-a-limpot-sur-les-revenus-des-societes-transposition-en-d","status":"publish","type":"post","link":"https:\/\/moov.law\/en\/directive-europeenne-relative-a-la-communication-par-certaines-entreprises-et-succursales-dinformations-relatives-a-limpot-sur-les-revenus-des-societes-transposition-en-d\/","title":{"rendered":"Directive europ\u00e9enne relative \u00e0 la communication, par certaines entreprises et succursales, d\u2019informations relatives \u00e0 l\u2019imp\u00f4t sur les revenus des soci\u00e9t\u00e9s \u2013 Transposition en droit belge en cours."},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">La directive (UE) 2021\/2101 du Parlement europ\u00e9en et du Conseil du 24 novembre 2021 modifiant la directive 2013\/34\/EU en ce qui concerne la communication, par certaines entreprises et succursales, d\u2019informations relatives \u00e0 l\u2019imp\u00f4t sur les revenus des soci\u00e9t\u00e9s (la \u00ab&nbsp;<strong>Directive<\/strong>&nbsp;\u00bb) a pour principale ambition d\u2019accro\u00eetre la transparence des imp\u00f4ts sur les revenus des soci\u00e9t\u00e9s et ainsi lutter tant contre l\u2019\u00e9vasion fiscale que contre la planification fiscale agressive.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La Directive impose aux Etats-membres de veiller \u00e0 sa transposition avant le 22 juin 2023.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La Commission europ\u00e9enne, charg\u00e9e de v\u00e9rifier la transposition compl\u00e8te et en temps voulu de la Directive, a d\u00fb rappeler \u00e0 l\u2019ordre 17 Etats membres. La Belgique notamment a \u00e9t\u00e9 mise en demeure par la Commission le 20 juillet dernier,&nbsp;d\u00e8s lors qu\u2019elle n\u2019avait pas communiqu\u00e9 de mesures nationales transposant int\u00e9gralement la Directive avant la date ultime.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Depuis, sur proposition du ministre de l\u2019\u00c9conomie Pierre-Yves Dermagne, le Conseil des ministres a approuv\u00e9 un avant-projet de loi. Ce dernier a \u00e9t\u00e9 valid\u00e9 en deuxi\u00e8me lecture par le Conseil des ministres le 13 octobre dernier.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019objectif du projet de loi actuel est de transposer la Directive en droit belge et ainsi de proposer des modifications au Code des soci\u00e9t\u00e9s et des associations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Il y est stipul\u00e9 qu\u2019une obligation d\u2019\u00e9tablir et de publier une d\u00e9claration d\u2019informations relatives \u00e0 l\u2019imp\u00f4t sur les revenus s\u2019impose, compte tenu de la limite du chiffre d\u2019affaires de plus de 750 millions d\u2019euros, aux&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>entreprises qui ne font pas partie d\u2019un groupe mais qui exercent des activit\u00e9s \u00e9conomiques transfrontali\u00e8res dans l\u2019UE, ces entreprises \u00e9tant soumises \u00e0 diff\u00e9rentes juridictions fiscales pour le paiement de l\u2019imp\u00f4t sur les revenus des soci\u00e9t\u00e9s;<\/li>\n\n\n\n<li>grandes et moyennes filiales europ\u00e9ennes d\u2019un groupe dont le si\u00e8ge de l\u2019entreprise m\u00e8re ultime est \u00e9tabli en dehors de l\u2019UE;<\/li>\n\n\n\n<li>succursales europ\u00e9ennes cr\u00e9\u00e9es par une entreprise faisant partie d\u2019un groupe dont le si\u00e8ge de l\u2019entreprise m\u00e8re ultime est situ\u00e9 en dehors de l\u2019UE; et enfin<\/li>\n\n\n\n<li>entreprises m\u00e8res ultimes europ\u00e9ennes d\u2019un groupe exer\u00e7ant des activit\u00e9s \u00e9conomiques transfrontali\u00e8res dans l\u2019UE, ces entreprises \u00e9tant soumises \u00e0 diff\u00e9rentes juridictions fiscales pour le paiement de l\u2019imp\u00f4t sur les revenus des soci\u00e9t\u00e9s.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Il convient de pr\u00e9ciser que les r\u00e8gles de transparence pr\u00e9vues par la Directive ne s\u2019appliquent pas aux&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>entreprises qui sont assujetties \u00e0 une seule juridiction fiscale;<\/li>\n\n\n\n<li>entreprises du secteur bancaire qui font d\u00e9j\u00e0 une d\u00e9claration de l\u2019imp\u00f4t sur les revenus en application de l\u2019article 89 de la directive 2013\/36\/UE du Parlement europ\u00e9en et du Conseil du 26 juin 2013 concernant l\u2019acc\u00e8s \u00e0 l\u2019activit\u00e9 des \u00e9tablissements de cr\u00e9dit et la surveillance prudentielle des \u00e9tablissements de cr\u00e9dit, modifiant la directive 2002\/87\/CE et abrogeant les directives 2006\/48\/ CE et 2006\/49\/CE transpos\u00e9e en droit national; et<\/li>\n\n\n\n<li>petites filiales et petites succursales d\u2019entreprises m\u00e8res ultimes non-europ\u00e9ennes.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Plus pr\u00e9cis\u00e9ment, la d\u00e9claration d\u2019informations relatives \u00e0 l\u2019imp\u00f4t sur les revenus des soci\u00e9t\u00e9s doit contenir les informations suivantes&nbsp;:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Nom de l\u2019entreprise ;<\/li>\n\n\n\n<li>L\u2019exercice financier concern\u00e9&nbsp;;<\/li>\n\n\n\n<li>La devise utilis\u00e9e pour la pr\u00e9sentation de la d\u00e9claration&nbsp;;<\/li>\n\n\n\n<li>Une liste de toutes les entreprises filiales figurant dans les \u00e9tats financiers consolid\u00e9s de l\u2019entreprise m\u00e8re ultime, pour ce qui est de l\u2019exercice financier concern\u00e9, \u00e9tablies dans l\u2019Union ou dans des juridictions fiscales \u00e9num\u00e9r\u00e9es aux annexes I et II des conclusions du Conseil sur la liste r\u00e9vis\u00e9e des juridictions non coop\u00e9ratives ainsi que les pays et territoires repris dans la liste belge des \u00c9tats \u00e0 fiscalit\u00e9 inexistante ou peu \u00e9lev\u00e9e&nbsp;;<\/li>\n\n\n\n<li>une br\u00e8ve description de la nature de leurs activit\u00e9s;<\/li>\n\n\n\n<li>le nombre de salari\u00e9s employ\u00e9s en \u00e9quivalent temps plein;<\/li>\n\n\n\n<li>le chiffre d\u2019affaires&nbsp;;<\/li>\n\n\n\n<li>le montant du b\u00e9n\u00e9fice ou des pertes avant imp\u00f4t sur les revenus des soci\u00e9t\u00e9s&nbsp;;<\/li>\n\n\n\n<li>le montant de l\u2019imp\u00f4t sur les revenus des soci\u00e9t\u00e9s d\u00fb au cours de l\u2019exercice financier concern\u00e9, qui doit \u00eatre calcul\u00e9 comme \u00e9tant la charge d\u2019imp\u00f4t exigible au titre des b\u00e9n\u00e9fices imposables ou des pertes de l\u2019exercice financier comptabilis\u00e9e par les entreprises et succursales dans la juridiction fiscale concern\u00e9e;<\/li>\n\n\n\n<li>le montant de l\u2019imp\u00f4t sur les revenus des soci\u00e9t\u00e9s acquitt\u00e9 sur la base des r\u00e8glements effectifs, qui doit \u00eatre calcul\u00e9 comme \u00e9tant le montant de l\u2019imp\u00f4t sur les revenus des soci\u00e9t\u00e9s pay\u00e9 au cours de l\u2019exercice concern\u00e9 par les entreprises et succursales dans la juridiction fiscale concern\u00e9e; et<\/li>\n\n\n\n<li>le montant des b\u00e9n\u00e9fices non distribu\u00e9s \u00e0 la fin de l\u2019exercice financier concern\u00e9.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Ces informations permettront aux actionnaires ainsi qu\u2019aux investisseurs des entreprises concern\u00e9es d\u2019\u00e9valuer de mani\u00e8re plus efficace les risques pris par le conseil d\u2019administration et la direction de l\u2019entreprise concern\u00e9e. Il va de soi que ces informations seront \u00e9galement utiles aux travailleurs et consommateurs. L&#8217;avant-projet, adapt\u00e9 \u00e0 la suite de l&#8217;avis du Conseil d&#8217;Etat, a \u00e9t\u00e9 soumis \u00e0 la signature du Roi en vue de son d\u00e9p\u00f4t \u00e0 la Chambre des repr\u00e9sentants.<\/p>\n\n\n\n<div style=\"height:34px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-text-align-right wp-block-paragraph\"><strong>Evelyne Li\u00e9geois<\/strong>, Avocate (&#x65;&#x76;&#x65;&#x6c;&#121;&#110;&#101;&#46;l&#x69;&#x65;&#x67;&#x65;&#x6f;&#105;&#115;&#64;mo&#x6f;&#x76;&#x2e;&#x6c;&#x61;&#119;)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La directive (UE) 2021\/2101 du Parlement europ\u00e9en et du Conseil du 24 novembre 2021 modifiant la directive 2013\/34\/EU en ce qui concerne la communication, par certaines entreprises et succursales, d\u2019informations relatives \u00e0 l\u2019imp\u00f4t sur les revenus des soci\u00e9t\u00e9s (la \u00ab\u00a0Directive\u00a0\u00bb) a pour principale ambition d\u2019accro\u00eetre la transparence des imp\u00f4ts sur les revenus des soci\u00e9t\u00e9s et ainsi lutter tant contre l\u2019\u00e9vasion fiscale que contre la planification fiscale agressive.<\/p>\n","protected":false},"author":2,"featured_media":2653,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[37,428,429],"tags":[398,101,430,392,229,431,432,433,434],"class_list":["post-2655","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business-law","category-droit-europeen-en","category-droit-fiscal-en","tag-directive-en","tag-entreprise-en","tag-evasion-fiscale-en","tag-fiscal-en","tag-impots-en","tag-informations-en","tag-investisseur-en","tag-revenu-en","tag-succursale-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Directive europ\u00e9enne relative \u00e0 la communication, 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