{"id":7470,"date":"2016-12-09T17:21:33","date_gmt":"2016-12-09T15:21:33","guid":{"rendered":"https:\/\/www.gereso.com\/actualites\/?p=7470"},"modified":"2016-12-09T17:21:33","modified_gmt":"2016-12-09T15:21:33","slug":"la-publication-du-reporting-pays-pays-censuree","status":"publish","type":"post","link":"https:\/\/www.gereso.com\/actualites\/2016\/12\/09\/la-publication-du-reporting-pays-pays-censuree\/","title":{"rendered":"La publication du reporting pays pays censur\u00e9e"},"content":{"rendered":"<p>Le <strong>Conseil constitutionnel<\/strong> a rendu hier sa d\u00e9cision sur la conformit\u00e9 de la loi relative \u00e0 la transparence, \u00e0 la lutte contre la corruption et \u00e0 la modernisation de la vie \u00e9conomique, dite \u00ab\u00a0<strong>loi Sapin 2<\/strong>\u00a0\u00bb (d\u00e9cision n\u00b02016-741 DC\u00a0du 8 d\u00e9cembre 2016). Les Sages ont consid\u00e9r\u00e9 comme contraire \u00e0 la Constitution, l&rsquo;une des mesures phares du texte, \u00e0 savoir la <strong>publication du reporting pays par pays<\/strong>.<\/p>\n<p>Cette nouvelle obligation, instaur\u00e9e par la loi de finances pour 2016, impose aux groupes dont le chiffre d&rsquo;affaires consolid\u00e9 est sup\u00e9rieur \u00e0 <strong>750 millions \u20ac<\/strong> de transmettre chaque ann\u00e9e \u00e0 l&rsquo;administration fiscale un certain nombre d&rsquo;informations (chiffre d&rsquo;affaires, b\u00e9n\u00e9fice, effectif, imp\u00f4t sur le b\u00e9n\u00e9fice, etc.) avec une r\u00e9partition pays par pays. Adopt\u00e9 selon la recommandation de l&rsquo;OCDE, ce dispositif doit permettre aux \u00c9tats de d\u00e9celer plus facilement les pratiques abusives d&rsquo;optimisation fiscale.<\/p>\n<p>L&rsquo;article 137 de la loi Sapin II :<\/p>\n<ul>\n<li>a report\u00e9 l&rsquo;entr\u00e9e en vigueur de cette obligation, initialement fix\u00e9e aux exercices ouverts au 1er janvier 2016 \u00e0 une date post\u00e9rieure \u00e0 l&rsquo;adoption d&rsquo;une directive europ\u00e9enne identique et au plus tard au <strong>1er janvier 2018<\/strong>,<\/li>\n<li>pr\u00e9voit la <strong>publication<\/strong> des donn\u00e9es du reporting pays par pays.<\/li>\n<\/ul>\n<p>Cette publication signifie que tout le monde, consommateurs et entreprises, peut avoir acc\u00e8s \u00e0 ces informations. C&rsquo;est pr\u00e9cis\u00e9ment sur cet aspect que les Sages ont justifi\u00e9 la censure. L&rsquo;acc\u00e8s libre \u00e0 ces donn\u00e9es aurait permis aux concurrents\u00a0 \u00ab\u00a0d&rsquo;identifier des \u00e9l\u00e9ments essentiels de la strat\u00e9gie industrielle et commerciale\u00a0\u00bb, ce qui porterait une <strong>atteinte disproportionn\u00e9e \u00e0 la libert\u00e9 d&rsquo;entreprendre<\/strong>.<\/p>\n<p>En revanche, le Conseil constitutionnel a d\u00e9clar\u00e9 conforme, l&rsquo;augmentation du plafond d&rsquo;amende (jusqu&rsquo;\u00e0 2 millions \u20ac) en cas de non-respect des r\u00e8gles en mati\u00e8re de <strong>d\u00e9lais de paiement<\/strong>, ainsi que la nouvelle proc\u00e9dure de convention judiciaire d&rsquo;int\u00e9r\u00eat public\u00a0\u00bb qui autorise les transactions financi\u00e8res en cas de corruption ou de blanchiment de fraude fiscale.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le Conseil constitutionnel a rendu hier sa d\u00e9cision sur la conformit\u00e9 de la loi relative \u00e0 la transparence, \u00e0 la lutte contre la corruption et \u00e0 la modernisation de la vie \u00e9conomique, dite \u00ab\u00a0loi Sapin 2\u00a0\u00bb (d\u00e9cision n\u00b02016-741 DC\u00a0du 8 d\u00e9cembre 2016). Les Sages ont consid\u00e9r\u00e9 comme contraire \u00e0 la Constitution, l&rsquo;une des mesures phares [&hellip;]<\/p>\n","protected":false},"author":45,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"quote","meta":{"_acf_changed":false,"_mi_skip_tracking":false,"footnotes":""},"categories":[12,3],"tags":[1060],"class_list":["post-7470","post","type-post","status-publish","format-quote","hentry","category-actualites","category-comptabilite-fiscalite-et-gestion-financiere","tag-reporting-pays-par-pays","post_format-post-format-quote"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La publication du reporting pays pays censur\u00e9e - Le Blog GERESO<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gereso.com\/actualites\/2016\/12\/09\/la-publication-du-reporting-pays-pays-censuree\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La publication du reporting pays pays censur\u00e9e - Le Blog GERESO\" \/>\n<meta property=\"og:description\" content=\"Le Conseil constitutionnel a rendu hier sa d\u00e9cision sur la conformit\u00e9 de la loi relative \u00e0 la transparence, \u00e0 la lutte contre la corruption et \u00e0 la modernisation de la vie \u00e9conomique, dite \u00ab\u00a0loi Sapin 2\u00a0\u00bb (d\u00e9cision n\u00b02016-741 DC\u00a0du 8 d\u00e9cembre 2016). 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