J’ai été nommé au Parlement européen rapporteur fictif (négociateur) pour le groupe Social-Démocrate sur la proposition de la Commission européenne d’instaurer le reporting pays par pays des multinationales.

La Commission européenne vient en effet de rendre public son « paquet » anti-évasion fiscale. La rapidité avec laquelle la Commission a réagi dans la suite des travaux de l’OCDE et des rapports du Parlement européen en 2015 prouve l’efficacité de la pression politique en matière d’équité et de transparence fiscales. Trois textes ont été communiqués par la Commission. Sur chacun d’entre eux, il faudra veiller à en étendre la portée, car ils ont été conçus à partir des normes internationales a minima, et s’assurer que la pression politique est constante, car ni le Parlement européen, ni la Commission européenne, n’auront le dernier mot : le Conseil, c’est-à-dire les Etats membres, sont seuls législateurs en matière de fiscalité et ils statuent … à l’unanimité.

Les textes sont : une directive qui met en œuvre un certain nombre de règles anti-évasion fiscales, permettant de taxer des profits qui ne seraient pas ou très peu taxés dans d’autres pays, une très timide approche sur les paradis fiscaux, et, enfin, une directive (DAC4) obligeant les administrations fiscales à collecter des déclarations des multinationales pays par pays, détaillant leurs activités, leur effectif, leurs profits avant et après impôts, etc. Les Etats européens devront ensuite d’échanger entre eux les déclarations reçues par chacun d’eux.

En tant que négociateur pour le socialistes, deux convictions m’animent : la transparence fiscale n’est pas un obstacle à la compétitivité des entreprises, elle participe au contraire à renforcer leur responsabilité sociale, et donc leur réputation ; et cette transparence n’est efficace que lorsqu’elle est complète et publique, permettant un contrôle démocratique de l’impôt.

A cet égard, je ferai tout ce qui est en mon pouvoir au cours des négociations avec le rapporteur de la droite européenne au Parlement pour obtenir que le reporting pays par pays s’applique à toutes les multinationales (seules environ 15% sont concernées par la proposition de la Commission qui limite l’obligation à celles réalisant un chiffre d’affaires de plus de 750 millions d’euros) ; et pour que cette première étape débouche sur une reporting pays par pays public, qui permette l’examen démocratique, et aux journalistes et aux lanceurs d’alerte d’exercer leur tâche sans craindre des poursuites.

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