{"id":211831,"date":"2021-07-14T11:45:29","date_gmt":"2021-07-14T11:45:29","guid":{"rendered":"https:\/\/moretto.eu\/?p=211831"},"modified":"2021-09-27T13:51:29","modified_gmt":"2021-09-27T13:51:29","slug":"tax-rulings-et-aides-detat%e2%80%a8","status":"publish","type":"post","link":"https:\/\/moretto.eu\/fr\/tax-rulings-et-aides-detat%e2%80%a8\/","title":{"rendered":"Tax rulings et aides d\u2019\u00c9tat"},"content":{"rendered":"[vc_row type=\u00a0\u00bbin_container\u00a0\u00bb full_screen_row_position=\u00a0\u00bbmiddle\u00a0\u00bb column_margin=\u00a0\u00bbdefault\u00a0\u00bb column_direction=\u00a0\u00bbdefault\u00a0\u00bb column_direction_tablet=\u00a0\u00bbdefault\u00a0\u00bb column_direction_phone=\u00a0\u00bbdefault\u00a0\u00bb scene_position=\u00a0\u00bbcenter\u00a0\u00bb text_color=\u00a0\u00bbdark\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb row_border_radius=\u00a0\u00bbnone\u00a0\u00bb row_border_radius_applies=\u00a0\u00bbbg\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb shape_divider_position=\u00a0\u00bbbottom\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb][vc_column column_padding=\u00a0\u00bbno-extra-padding\u00a0\u00bb column_padding_tablet=\u00a0\u00bbinherit\u00a0\u00bb column_padding_phone=\u00a0\u00bbinherit\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb column_element_spacing=\u00a0\u00bbdefault\u00a0\u00bb background_color_opacity=\u00a0\u00bb1&Prime; background_hover_color_opacity=\u00a0\u00bb1&Prime; column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb column_link_target=\u00a0\u00bb_self\u00a0\u00bb gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; width=\u00a0\u00bb1\/1&Prime; tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb tablet_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb phone_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][vc_column_text]\n<p class=\"p1\"><b><br \/>\n<\/b><span class=\"s1\"><b>Le Tribunal de l\u2019Union europ\u00e9enne rejette le recours form\u00e9 contre la d\u00e9cision de la Commission d\u2019ouvrir la proc\u00e9dure formelle d\u2019examen \u00e0 l\u2019encontre de certains <i>tax rulings<\/i> \u00e9mis par l\u2019administration fiscale n\u00e9erlandaise en faveur de Nike European Operations Netherlands et de Converse Netherlands.<\/b><\/span>[\/vc_column_text][divider line_type=\u00a0\u00bbFull Width Line\u00a0\u00bb line_thickness=\u00a0\u00bb1&Prime; divider_color=\u00a0\u00bbextra-color-3&Prime;][\/vc_column][\/vc_row][vc_row type=\u00a0\u00bbin_container\u00a0\u00bb full_screen_row_position=\u00a0\u00bbmiddle\u00a0\u00bb column_margin=\u00a0\u00bbdefault\u00a0\u00bb column_direction=\u00a0\u00bbdefault\u00a0\u00bb column_direction_tablet=\u00a0\u00bbdefault\u00a0\u00bb column_direction_phone=\u00a0\u00bbdefault\u00a0\u00bb scene_position=\u00a0\u00bbcenter\u00a0\u00bb text_color=\u00a0\u00bbdark\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb row_border_radius=\u00a0\u00bbnone\u00a0\u00bb row_border_radius_applies=\u00a0\u00bbbg\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb shape_divider_position=\u00a0\u00bbbottom\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb][vc_column column_padding=\u00a0\u00bbno-extra-padding\u00a0\u00bb column_padding_tablet=\u00a0\u00bbinherit\u00a0\u00bb column_padding_phone=\u00a0\u00bbinherit\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb column_element_spacing=\u00a0\u00bbdefault\u00a0\u00bb background_color_opacity=\u00a0\u00bb1&Prime; background_hover_color_opacity=\u00a0\u00bb1&Prime; column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb column_link_target=\u00a0\u00bb_self\u00a0\u00bb gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3&Prime; width=\u00a0\u00bb1\/1&Prime; tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb tablet_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb phone_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][vc_column_text]\n<p class=\"p1\">Par arr\u00eat du 14 juillet 2021, <i>Nike European Operations Netherlands et Converse Netherlands\/Commission<\/i>, T-648\/19, le Tribunal de l\u2019Union europ\u00e9enne a rejet\u00e9 le recours form\u00e9 contre la d\u00e9cision de la Commission d\u2019ouvrir en 2019 la proc\u00e9dure formelle d\u2019examen sur certaines d\u00e9cisions fiscales anticip\u00e9es (<i>tax rulings<\/i>) adopt\u00e9es par l\u2019administration fiscale n\u00e9erlandaise au b\u00e9n\u00e9fice de Nike European Operations Netherlands et de Converse Netherlands, deux filiales n\u00e9erlandaises du holding n\u00e9erlandais Nike Europe Holding, contr\u00f4l\u00e9e par Nike Inc., une soci\u00e9t\u00e9 bas\u00e9e aux \u00c9tats-Unis.<\/p>\n<p class=\"p1\">Les <i>tax rulings<\/i> en question valident sur le plan fiscal le montant des redevances dues (<i>royalties<\/i>) par les deux filiales \u00e0 d\u2019autres soci\u00e9t\u00e9s du groupe en contrepartie de l\u2019exploitation de droits de propri\u00e9t\u00e9 intellectuelle.<span class=\"s1\">\u00a0<\/span>Ces redevances sont fiscalement d\u00e9ductibles du revenu imposable aux Pays-Bas.<span class=\"s1\">\u00a0<\/span>Selon l\u2019\u00e9valuation provisoire de la Commission, ces <i>tax rulings<\/i> conf\u00e8rent un avantage s\u00e9lectif dans la mesure o\u00f9 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s est calcul\u00e9 sur une base fiscale inf\u00e9rieure \u00e0 celle qui r\u00e9sulterait si le montant des redevances dues par les deux filiales correspondait \u00e0 un montant convenu \u00e0 des conditions de march\u00e9 pour une transaction comparable entre soci\u00e9t\u00e9s ind\u00e9pendantes.<\/p>\n<p class=\"p2\">Selon le Tribunal de l\u2019Union, la d\u00e9cision par laquelle la Commission a ouvert la proc\u00e9dure formelle d\u2019examen ne contient pas d\u2019erreurs manifestes d\u2019appr\u00e9ciation et respecte l\u2019obligation de motivation.<\/p>\n<p class=\"p1\">Pour plus d\u2019informations, voir le communiqu\u00e9 de presse publi\u00e9 par le Tribunal de l\u2019Union et disponible au lien suivant: <span style=\"text-decoration: underline;\"><strong><a href=\"https:\/\/curia.europa.eu\/jcms\/upload\/docs\/application\/pdf\/2021-07\/cp210124fr.pdf\">https:\/\/curia.europa.eu<\/a><\/strong><\/span>;<span class=\"s1\">\u00a0<\/span>ou encore le texte de l\u2019arr\u00eat (en fran\u00e7ais ou en anglais), que vous pouvez lire en cliquant sur le lien suivant\u00a0: <a href=\"https:\/\/curia.europa.eu\/juris\/liste.jsf?oqp=&amp;for=&amp;mat=or&amp;lgrec=fr&amp;jge=&amp;td=%3BALL&amp;jur=C%2CT%2CF&amp;num=T-648%252F19&amp;page=1&amp;dates=&amp;pcs=Oor&amp;lg=&amp;pro=&amp;nat=or&amp;cit=none%252CC%252CCJ%252CR%252C2008E%252C%252C%252C%252C%252C%252C%252C%252C%252Ctrue%252Cfalse%252Cfalse%252Cfalse&amp;language=fr&amp;avg=&amp;cid=2352477\"><span style=\"text-decoration: underline;\"><strong>https:\/\/curia.europa.eu<\/strong><\/span>.<\/a><\/p>\n[\/vc_column_text][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"<p>Le Tribunal UE rejette le recours contre la d\u00e9cision de la Commission d\u2019ouvrir la proc\u00e9dure d\u2019enqu\u00eate sur certains tax rulings \u00e9mis par l\u2019administration fiscale n\u00e9erlandaise.<\/p>\n","protected":false},"author":29,"featured_media":211839,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1283],"tags":[],"yst_prominent_words":[],"class_list":["post-211831","post","type-post","status-publish","format-standard","has-post-thumbnail","category-en-evidence"],"_links":{"self":[{"href":"https:\/\/moretto.eu\/fr\/wp-json\/wp\/v2\/posts\/211831","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/moretto.eu\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/moretto.eu\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/moretto.eu\/fr\/wp-json\/wp\/v2\/users\/29"}],"replies":[{"embeddable":true,"href":"https:\/\/moretto.eu\/fr\/wp-json\/wp\/v2\/comments?post=211831"}],"version-history":[{"count":6,"href":"https:\/\/moretto.eu\/fr\/wp-json\/wp\/v2\/posts\/211831\/revisions"}],"predecessor-version":[{"id":212309,"href":"https:\/\/moretto.eu\/fr\/wp-json\/wp\/v2\/posts\/211831\/revisions\/212309"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/moretto.eu\/fr\/wp-json\/wp\/v2\/media\/211839"}],"wp:attachment":[{"href":"https:\/\/moretto.eu\/fr\/wp-json\/wp\/v2\/media?parent=211831"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/moretto.eu\/fr\/wp-json\/wp\/v2\/categories?post=211831"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/moretto.eu\/fr\/wp-json\/wp\/v2\/tags?post=211831"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/moretto.eu\/fr\/wp-json\/wp\/v2\/yst_prominent_words?post=211831"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}