La fiscalite des groupes de societes

Group taxation

• Auteur / Autrice : NICOLE CHARLOT
• Direction : Christian Louit
• Type : Thèse de doctorat
• Discipline(s) : Droit privé
• Date : Soutenance en 1995
• Etablissement(s) : Aix-Marseille 3

Résumé

Le developpement significatif des groupements dans un contexte economique caracterise par la mondialisation des relations et la mobilite des structures met en evidence l'utilite d'une fiscalite des groupes de societes les principales difficultes reposent sur l'absence de definition des groupements et sur l'evolution constante des mesures les concernant. Dans un premier temps, les pouvoirs publics interpretent les principes du droit fiscal, et en particulier l'independance des personnes morales et la neutralite, de maniere plus large, tout en conservant la possibilite d'exercer leur controle. Une telle attitude concerne les soutiens accordes a titre habituel ou exceptionnel et les transferts indirects de benefices a l'etranger, pour lesquels les modalites de preuve sont assouplies, et les doubles impositions allegees. En second lieu, des dispositifs specifiques sont instaures, telle l'integration fiscale, regime de droit interne progressivement amenage, qui a connu un grand succes, malgre sa complexite. De plus, les instances communautaires, apres de longues negociations, ont adopte des directives pour faciliter la circulation des dividendes et les restructurations effectuees entre des entreprises installees dans l'union europeenne cependant, l'evolution de la fiscalite des groupes de societes demeure limitee, en l'absence de veritable systeme juridique d'ensemble.

The significant development of groups of companies in an economy characterized by world-wide relation ships and by mobility underlines the use fulness of group taxation. The main problems are based upon the lack of a clear definition of the groups and on the continual changes in taxation measures applicable to them. First of all, the authorities give a more flexible meaning to the principles of tax law, and particularly the independence of artificial persons and neutrality, at the same time keeping the option of controlling firms. This approach concerns the supports usually or exceptionally granted to companies. It also applies to indirect transfers of profits abroad for which it is easier to give proof, and for which double taxation is lower secondly, special systems are adopted, suchas fiscal integration, a measure of internal law which has been progressively improved, and which has been very success ful, despite its complexity. Moreover, the el authorities, after long negociations, adopted directives to make dividend distribution and restructuring easier for firms which have been set up in the european union. However, group taxation is not well developed, because a global legal system does not exist yet.