{"id":18392,"date":"2021-07-13T15:05:52","date_gmt":"2021-07-13T14:05:52","guid":{"rendered":"http:\/\/www.kaufholdreveillaud.lu\/?p=3273"},"modified":"2023-11-15T07:02:22","modified_gmt":"2023-11-15T06:02:22","slug":"tax-rulings-state-aids-ec-vs-grand-duche-de-luxembourg-amazon-engie","status":"publish","type":"post","link":"https:\/\/www.kaufholdreveillaud.lu\/fr\/tax-rulings-state-aids-ec-vs-grand-duche-de-luxembourg-amazon-engie\/","title":{"rendered":"Le m\u00e9canisme de &#8220;tax rulings&#8221; commentaire de la d\u00e9cision de la CJUE du 12 mai 2021"},"content":{"rendered":"<p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\">La CJUE a rendu le 12 mai 2021 deux arr\u00eats dans le cadre des \u00ab Tax rulings \u00bb accord\u00e9s par le Luxembourg. Le verdict des d\u00e9cisions rendues n\u2019a pas \u00e9t\u00e9 similaire. Le tax ruling accord\u00e9 par le Luxembourg \u00e0 Engie a \u00e9t\u00e9 jug\u00e9 incompatible avec le droit europ\u00e9en, tandis que celui accord\u00e9 \u00e0 Amazon n\u2019a pas \u00e9t\u00e9 consid\u00e9r\u00e9 comme une aide d\u2019Etat. <\/span><\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\">Un ruling fiscal, aussi appel\u00e9 d\u00e9cision fiscale anticipative (DFA), est un accord donn\u00e9 par l\u2019administration \u00e0 une structuration fiscale propos\u00e9e, analys\u00e9e et interpr\u00e9t\u00e9e \u00e0 la lumi\u00e8re du droit national et europ\u00e9en, avant une d\u00e9claration fiscale. La proc\u00e9dure du rescrit fiscal permet d\u2019obtenir une prise de position de l\u2019administration sur l\u2019application d\u2019un texte fiscal au regard d\u2019une situation particuli\u00e8re afin d\u2019apporter une s\u00e9curit\u00e9 juridique. <\/span><\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\">Le probl\u00e8me soulev\u00e9 dans la d\u00e9cision concernant Engie est que les DFA accord\u00e9es ont \u00e9t\u00e9 imposables uniquement au niveau de la filiale sur une marge convenue avec l\u2019administration fiscale. La Commission europ\u00e9enne a constat\u00e9 qu\u2019au Luxembourg la quasi-totalit\u00e9 des b\u00e9n\u00e9fices des filiales n\u2019a pas \u00e9t\u00e9 impos\u00e9e alors que cela constituait des aides d\u2019Etat qui doivent \u00eatre rembours\u00e9es. Le tribunal estime que la Commission europ\u00e9enne \u00e9tait bien dans son r\u00f4le en menant un contr\u00f4le, et n\u2019a proc\u00e9d\u00e9 qu\u2019\u00e0 une appr\u00e9ciation \u00abde l\u2019imposition dite \u2018normale\u2019, d\u00e9finie par le droit fiscal luxembourgeois tel qu\u2019appliqu\u00e9 par les autorit\u00e9s fiscales luxembourgeoises. Il estime correcte l\u2019appr\u00e9ciation de la Commission qui estime que \u00ab <\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><i>l\u2019exon\u00e9ration au niveau d\u2019une soci\u00e9t\u00e9 m\u00e8re des revenus de participations est tributaire de l\u2019imposition au niveau de sa filiale des b\u00e9n\u00e9fices distribu\u00e9s par cette derni\u00e8re <\/i><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\">\u00bb. Il est clair que \u00ab <\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"><i>l\u2019administration fiscale luxembourgeoise a d\u00e9rog\u00e9 au cadre de r\u00e9f\u00e9rence par la confirmation de l\u2019exon\u00e9ration au niveau des soci\u00e9t\u00e9s holdings de revenus de participations qui correspondent, d\u2019un point de vue \u00e9conomique, \u00e0 un montant qui a \u00e9t\u00e9 d\u00e9duit, dans le cadre d\u2019un montage soci\u00e9taire et financier, \u00e0 titre de charges au niveau des filiales<\/i><\/span><\/span><\/span><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\"> \u00bb.<\/span><\/span><\/span><\/p>\n<p align=\"justify\"><span style=\"color: #000000;\"><span style=\"font-family: Times New Roman, serif;\"><span style=\"font-size: medium;\">Tandis que pour Amazon, en 2017, la Commission europ\u00e9enne estimait que cette DFA constituait une aide d\u2019\u00c9tat. En effet, elle estimait que la redevance due par LuxOpCo \u00e0 LuxSCS via la m\u00e9thode de calcul ayant re\u00e7u l\u2019approbation de l\u2019administration \u00e9tait trop \u00e9lev\u00e9e, la base imposable \u00e9tant du coup artificiellement abaiss\u00e9e. Le tribunal conclut que les \u00e9l\u00e9ments avanc\u00e9s par la Commission \u00e0 titre principal ne permettaient pas d\u2019\u00e9tablir que la charge fiscale de LuxOpCo avait \u00e9t\u00e9 diminu\u00e9e de mani\u00e8re artificielle du fait d\u2019une sur\u00e9valuation de la redevance. La d\u00e9cision est donc qu\u2019aucun des constats expos\u00e9s par la Commission dans la d\u00e9cision attaqu\u00e9e ne suffit \u00e0 d\u00e9montrer l\u2019existence d\u2019un avantage au sens de l\u2019article 107, paragraphe 1 du Trait\u00e9 sur le fonctionnement de l\u2019Union europ\u00e9enne (TFUE), de sorte qu\u2019il y a lieu de l\u2019annuler dans son ensemble.<\/span><\/span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>La CJUE a rendu le 12 mai 2021 deux arr\u00eats dans le cadre des \u00ab Tax rulings \u00bb accord\u00e9s par le Luxembourg. Le verdict des d\u00e9cisions rendues n\u2019a pas \u00e9t\u00e9 similaire. Le tax ruling accord\u00e9 par le Luxembourg \u00e0 Engie a \u00e9t\u00e9 jug\u00e9 incompatible avec le droit europ\u00e9en, tandis que celui accord\u00e9 \u00e0 Amazon n\u2019a &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/www.kaufholdreveillaud.lu\/fr\/tax-rulings-state-aids-ec-vs-grand-duche-de-luxembourg-amazon-engie\/\" class=\"more-link\">Continuer la lecture <span class=\"screen-reader-text\"> \u00ab\u00a0Le m\u00e9canisme de &#8220;tax rulings&#8221; commentaire de la d\u00e9cision de la CJUE du 12 mai 2021\u00a0\u00bb<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":18525,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[204],"tags":[],"class_list":["post-18392","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-apercu","entry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le m\u00e9canisme de &quot;tax rulings&quot; commentaire de la d\u00e9cision de la CJUE du 12 mai 2021 - Kaufhold et Reveillaud Avocats<\/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.kaufholdreveillaud.lu\/fr\/tax-rulings-state-aids-ec-vs-grand-duche-de-luxembourg-amazon-engie\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le m\u00e9canisme de &quot;tax rulings&quot; commentaire de la d\u00e9cision de la CJUE du 12 mai 2021 - Kaufhold et Reveillaud Avocats\" \/>\n<meta property=\"og:description\" content=\"La CJUE a rendu le 12 mai 2021 deux arr\u00eats dans le cadre des \u00ab Tax rulings \u00bb accord\u00e9s par le Luxembourg. 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Le tax ruling accord\u00e9 par le Luxembourg \u00e0 Engie a \u00e9t\u00e9 jug\u00e9 incompatible avec le droit europ\u00e9en, tandis que celui accord\u00e9 \u00e0 Amazon n\u2019a &hellip; Continuer la lecture \u00ab\u00a0Le m\u00e9canisme de &#8220;tax rulings&#8221; commentaire de la d\u00e9cision de la CJUE du 12 mai 2021\u00a0\u00bb\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.kaufholdreveillaud.lu\/fr\/tax-rulings-state-aids-ec-vs-grand-duche-de-luxembourg-amazon-engie\/\" \/>\n<meta property=\"og:site_name\" content=\"Kaufhold et Reveillaud Avocats\" \/>\n<meta property=\"article:published_time\" content=\"2021-07-13T14:05:52+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-11-15T06:02:22+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.kaufholdreveillaud.lu\/wp-content\/uploads\/tax-ruling.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"652\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"dominocommunication\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"dominocommunication\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.kaufholdreveillaud.lu\/fr\/tax-rulings-state-aids-ec-vs-grand-duche-de-luxembourg-amazon-engie\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.kaufholdreveillaud.lu\/fr\/tax-rulings-state-aids-ec-vs-grand-duche-de-luxembourg-amazon-engie\/\"},\"author\":{\"name\":\"dominocommunication\",\"@id\":\"https:\/\/www.kaufholdreveillaud.lu\/fr\/#\/schema\/person\/ebd09ee45fb11871fb000e8dca1c069f\"},\"headline\":\"Le m\u00e9canisme de &#8220;tax rulings&#8221; 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