EmmanuelMaureTISAVoici deux communiqués de presse rédigés en ma qualité de porte-parole national du groupe S&D pour la commission TAXE (commission spéciale /fiscalité).

“Il faut en finir avec le « deux poids, deux mesures » de la Commission européenne sur les aides d’État »

« La Commission dispose d’une arme pour lutter contre les rescrits fiscaux qui permettent l’optimisation fiscale des entreprises : le droit de la concurrence. Nous demandons qu’elle s’en saisisse. Elle n’est pas avare d’enquêtes et de sanctions sur les aides que les États apportent à certaines grandes entreprises industrielles dont l’activité est vitale pour l’économie réelle, le minimum serait qu’elle soit au moins aussi active concernant les aides fiscales accordées à des holdings créées par des multinationales pour échapper à l’impôt », a déclaré Emmanuel Maurel, porte-parole national du groupe S&D pour la commission spéciale sur les rescrits fiscaux (TAXE).

À la suite de leur échange avec la commissaire à la concurrence, Margrethe Vestager, le 5 mai à Bruxelles, les eurodéputés socialistes ont appelé la Commission européenne à faire preuve de cohérence et à s’appuyer sur les plein usage des règles européennes en matière d’aides d’État pour mieux lutter contre l’évitement fiscal. Ils ont également appelé la Commission à définir quels régimes fiscaux sont compatibles avec les règles européennes.

Porte-parole français du groupe S&D pour la commission spéciale sur les rescrits fiscaux (TAXE), Emmanuel Maurel estime que :

« Dans d’autres domaines, comme dans celui du financement par les États de services d’intérêt général, la Commission s’arroge la possibilité de légiférer sur les plus petits détails à travers des recommandations détaillées. Pourquoi ne pourrait-elle pas faire la même chose dans le champ des régimes fiscaux préférentiels ? Tant du point de vue juridique que pratique, la Commission est tout à fait capable d’élaborer des règles suffisamment strictes dans le domaine de la fiscalité des entreprises, et de fixer des standards élevés pour lutter contre les stratégies d’évitement fiscal orchestrées par les États. La Commission dispose d’un large éventail de mesures à sa disposition. Il ne s’agit aucunement d’une question de capacité, mais uniquement de bonne volonté.

« La responsabilité de la Commission est de formuler des recommandations aussi vite que possible. Agir immédiatement constitue le seul moyen d’envoyer un message clair aux États membres, aux entreprises multinationales et aux grandes agences de conseil : tolérance zéro pour les aides fiscales illégales. À cette fin, le groupe S&D continuera de se battre pour que la Commission adopte une posture offensive sur le sujet. »

Parallèlement, le groupe S&D demande au Conseil des efforts accrus et des engagements fermes de réforme. Comme l’a confirmée l’audition du Dr. Wolfgang Nolz, président du Groupe du Conseil sur le code de bonne conduite en matière de fiscalité des entreprises, la « soft law » ne suffit plus.

En définitive, selon Emmanuel Maurel :

« Si nous voulons véritablement mettre un terme, une fois pour toutes, au bricolage fiscal en Europe, alors le Groupe du Conseil sur le code de bonne conduite a un rôle décisif à jouer. Quand il a été mis sur pied, le Groupe a constitué une véritable innovation – il a notamment listé une série de pratiques fiscales potentiellement nocives pour les États-membres, et leurs territoires associés. Mais les dernières années ont vu les prérogatives, la réputation et l’efficacité du Groupe se faire gravement amputer.

« Je souhaite que le statut du Groupe soit restauré, afin qu’il puisse jouer un rôle central dans notre bataille contre la fraude fiscale, l’évasion fiscale et l’optimisation fiscale agressive. C’est la raison pour laquelle nous appelons les États membres à réviser le code de bonne conduite, afin qu’il dispose de pouvoirs accrus et contraignants. »

« Les lanceurs d’alerte doivent être protégés »

« Les lanceurs d’alerte et les journalistes d’investigation, puisqu’ils agissent dans l’intérêt général, doivent être protégés dans toute l’Union européenne », a déclaré Emmanuel Maurel, porte-parole national du groupe S&D pour la commission spéciale sur les rescrits fiscaux (TAXE).

Cet appel des socialistes et démocrates est intervenu à la suite d’un échange de vues, organisé dans le cadre de la commission spéciale TAXE du Parlement européen, avec les lanceurs d’alerte et les journalistes d’investigation qui ont révélé l’affaire LuxLeaks. Pour avoir rendu publics plusieurs scandales fiscaux, certains d’entre eux ont été accusés d’avoir volé des informations confidentielles et ont été poursuivis par la justice, notamment luxembourgeoise.

Porte-parole français du groupe S&D pour la commission spéciale sur les rescrits fiscaux (TAXE), Emmanuel Maurel estime que :

« Le traitement réservé par les États à ces lanceurs d’alerte et journalistes est préoccupant. Une personne qui dénonce des dysfonctionnements démocratiques dans l’intérêt général, et sans motivation personnelle, doit être protégée de manière inconditionnelle contre toute poursuite judiciaire. La Commission européenne devra présenter un cadre juridique à l’échelle européenne pour protéger ces individus et, à travers eux, la liberté d’informer. La directive « secret des affaires », actuellement en discussion au Parlement européen, devra également garantir cette protection sans aucune ambiguïté. »

Emmanuel Maurel conclut :

« Où en serions-nous dans notre lutte contre l’optimisation fiscale agressive sans ces lanceurs d’alerte ? Nulle part. »

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