Saturday, December 31, 2016

Taxation : Google can say thank you – Boursorama

Taxation : Google can say thank you

Taxation : Google can say thank you

For the levy at source, the leading measure of the budget in 2017, it goes. A priori. But it breaks for the Google tax. The constitutional Council, called to decide on some points of the finance bill 2017, has retoqué this device, the purpose of which was to counteract the practices of tax optimization of multinationals, such as Google. Built-in extremis to the budget in 2017 by an amendment to the socialist deputy Yann Galut, the Google tax was inspired by a 25% tax put in place in the Uk for 2015 on the ” profits diverted “.

Why the constitutional Council has-t-he censored a provision that would have reported a fortune estimated between 500 MILLION and 1 billion eur per year to the State ? The Sages argue that the tax administration may not have ” the power to choose the taxpayers who should or should not fall within the scope of application of the tax on companies “.

which may Include… ” As always, it is dressed a bit complicated, but in tax matters, it is always complicated “, plays Didier Maus, professor of constitutional law at the university of Aix-Marseille (Bouches-du-Rhône). Who deciphers : “The argument of the constitutional Council is that of equality : the law can not say, some companies have the plan 1 ( editor’s NOTE : the tax on societies a classical, 33 % ), other plan 2 ( the Google tax, a rate penalty (38 % ), and the transition from 1 to 2 will depend on the good or the bad will of the tax administration. Legally, it is unstoppable… “

A bitter pill

Not enough to convince Yann Galut. “I’m angry, because it is a decision that is incomprehensible ! That keeps in the state a scandal tax : the multinationals pay only 3 % corporate tax through complex arrangements when our SMES pay 30 % ! “

The government had initially shown …

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