Deux amendements principaux ont été adoptés dans le cadre de l’examen en 1re lecture de la 2e partie du projet de loi de finances pour 2014 par les députés qui s’est terminé le 19 novembre dernier. Tous deux concernent la lutte contre l’optimisation fiscale abusive.
L’abus de droit plus facilement invocable
La définition de l’abus de droit fiscal lui-même, permettant à l’administration fiscale de mettre en œuvre une procédure spécifique assortie de lourdes sanctions (intérêt de retard et majoration pouvant aller jusqu’à 80 %), a été assouplie par les députés. L’abus de droit fiscal se caractérise actuellement de deux façons :
– soit l’acte en cause est fictif ;
– soit le ou les actes ont été mis en œuvre en méconnaissance de l’esprit de la loi dans le but exclusif d’échapper à tout ou partie de l’impôt.
C’est ce dernier volet de la définition de l’abus de droit qui a été modifié par les députés, les actes répréhensibles devant désormais avoir été mis en œuvre dans un but principalement fiscal et non plus exclusivement fiscal.
Précision : cet amendement vise à empêcher les contribuables d’échapper à l’abus de droit en invoquant un motif secondaire à l’acte, notamment économique.
À noter que cette nouvelle définition ne devrait s’appliquer qu’aux rectifications notifiées à compter du 1er janvier 2016.
La communication préalable des schémas d’optimisation fiscale
Petite révolution pour les conseils fiscaux, ces derniers devraient, à compter du 1er janvier 2015, déclarer, préalablement à leur commercialisation, les schémas d’optimisation fiscale qu’ils élaborent. L’irrespect de ce formalisme étant sanctionné par une amende d’un montant de 5 % du montant des revenus perçus au titre de la commercialisation du schéma d’optimisation fiscale.
Précision : par schéma d’optimisation fiscale, le législateur entend toute combinaison de procédés et instruments juridiques, fiscaux, comptables et financiers :
– dont l’objet principal est de minorer la charge fiscale d’un contribuable, d’en reporter l’exigibilité ou le paiement ou d’obtenir le remboursement d’impôts, taxes ou contributions ;
– et qui remplit les critères prévus par décret en Conseil d’État.
Et plus concernant pour les entreprises, celles qui élaboreraient et mettraient en œuvre elles-mêmes ce même type de schéma devraient également, à compter du 1er janvier 2015, les déclarer préalablement à leur mise en œuvre sauf à encourir une amende de 5 % du montant de l’avantage fiscal procuré par le schéma d’optimisation fiscale. L’avantage fiscal étant déterminé par la différence entre le montant effectivement dû par la personne et le montant de l’impôt que cette personne aurait supporté si elle n’avait pas mis en œuvre le schéma d’optimisation fiscale.
À noter : les députés ont adopté en l’état les assouplissements relatifs au crédit d’impôt recherche présents dans le projet de loi de finances initialement déposé (cf. notre article « projet de loi de finances pour 2014 : les mesures qui concernent les entreprises »).
Projet de loi n° 239, adopté en 1re lecture par l’Assemblée nationale le 19 novembre 2013
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