{"id":9791,"date":"2019-06-02T05:34:16","date_gmt":"2019-06-02T04:34:16","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=9791"},"modified":"2019-06-02T05:34:16","modified_gmt":"2019-06-02T04:34:16","slug":"comment-taxer-les-activites-numeriques-en-2019-en-europe-ecueils-et-perspectives","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/comment-taxer-les-activites-numeriques-en-2019-en-europe-ecueils-et-perspectives\/","title":{"rendered":"Comment taxer les activit\u00e9s num\u00e9riques en 2019 en Europe? Ecueils et perspectives"},"content":{"rendered":"<p><strong>La question de la taxation des activit\u00e9s num\u00e9riques rev\u00eat une importance primordiale dans les \u00e9conomies contemporaines. C\u2019est tout un mod\u00e8le \u00e9conomique qui se trouve boulevers\u00e9 avec des effets disruptifs sur le march\u00e9 du travail (ch\u00f4mage, n\u00e9cessit\u00e9 d\u2019une main-d\u2019\u0153uvre toujours plus qualifi\u00e9e) et sur la fiscalit\u00e9 (\u00e9rosion des recettes de l\u2019Etat). Il s\u2019agit l\u00e0 de facteurs majeurs d\u2019instabilit\u00e9 politique.<\/strong><\/p>\n<p>Plusieurs Etats r\u00e9fl\u00e9chissent \u00e0 la mani\u00e8re dont les activit\u00e9s num\u00e9riques pourraient \u00eatre tax\u00e9es afin de contenir ces effets disruptifs en investissant l\u00e0 o\u00f9 il est n\u00e9cessaire de le faire. Cette t\u00e2che n\u2019est pas simple.<\/p>\n<p>En effet, contrairement \u00e0 la situation existant lors des autres r\u00e9volutions industrielles, la souverainet\u00e9 des actuels \u00c9tats membres de l\u2019Union europ\u00e9enne leur permettant de l\u00e9gif\u00e9rer face \u00e0 ces nouveaux d\u00e9fis est limit\u00e9e par des trait\u00e9s et des conventions que ce soit \u00e0 l\u2019\u00e9chelle mondiale (dans le cadre de l\u2019OMC et de l\u2019OCDE), \u00e0 l\u2019\u00e9chelle europ\u00e9enne (droit de l\u2019Union europ\u00e9enne) ou \u00e0 l\u2019\u00e9chelle nationale (trait\u00e9s bilat\u00e9raux).<\/p>\n<p>Paul Verhaeghe, avocat \u00e0 l\u2019Ordre n\u00e9erlandais du barreau de Bruxelles et membre du cabinet Lauwers, a r\u00e9dig\u00e9 r\u00e9cemment un article sur le sujet : \u00ab L\u2019\u00e9tablissement stable num\u00e9rique : admis entre \u00c9tats aux \u00c9tats-Unis depuis l\u2019arr\u00eat du 21 juin 2018 de la Cour supr\u00eame des \u00c9tats-Unis dans l\u2019affaire de l\u2019\u00c9tat de Dakota du Sud contre Wayfair Inc. Et en Europe ? \u00bb, R.G.C.F., 2019\/2, p. 87-119.<\/p>\n<p>Il y d\u00e9veloppe, dans un premier temps, les principales restrictions rencontr\u00e9es actuellement par un \u00c9tat membre de l\u2019Union europ\u00e9enne pour taxer des activit\u00e9s num\u00e9riques sur son territoire. Ensuite, il examine la situation aux Etats-Unis o\u00f9 l\u2019\u00c9tat du Dakota du Sud a adopt\u00e9 en 2016 une taxe sur les activit\u00e9s num\u00e9riques r\u00e9alis\u00e9es sur son territoire en dehors de toute pr\u00e9sence physique du fournisseur. Par son arr\u00eat du 21 juin 2018 dans l\u2019affaire de l\u2019\u00c9tat de Dakota du Sud contre Wayfair Inc., la Cour supr\u00eame des \u00c9tats-Unis a confirm\u00e9 la l\u00e9galit\u00e9 de cette taxe. Enfin, il termine par le commentaire de deux propositions de loi belges du 23 janvier 2019.<\/p>\n<p>Pour en savoir plus sur les derni\u00e8res \u00e9volutions en cette mati\u00e8re, nous vous renvoyons vers nos pages web en langue anglaise <a href=\"https:\/\/lauwers-law.be\/fr\/centre-de-connaissance\/livres-blancs\/\">o\u00f9 vous trouverez le livre blanc de Me Verhaeghe<\/a>.<\/p>\n<p><a href=\"https:\/\/www.linkedin.com\/company\/lauwers-seutin\">Suivez Lauwers Avocats en droit fiscal sur LinkedIn<\/a> et restez au courant de l\u2019actualit\u00e9 fiscale et de la l\u00e9gislation la plus r\u00e9cente en la mati\u00e8re.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La question de la taxation des activit\u00e9s num\u00e9riques rev\u00eat une importance primordiale dans les \u00e9conomies contemporaines. C\u2019est tout un mod\u00e8le \u00e9conomique qui se trouve boulevers\u00e9&#8230;<\/p>\n","protected":false},"author":7,"featured_media":9793,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[152],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Comment taxer les activit\u00e9s num\u00e9riques en 2019 en Europe? Ecueils et perspectives | Lauwers Law<\/title>\n<meta name=\"description\" content=\"Comment taxer les activit\u00e9s num\u00e9riques en 2019 en Europe? 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