{"id":12054,"date":"2007-07-01T00:00:00","date_gmt":"2007-06-30T22:00:00","guid":{"rendered":"https:\/\/libinst.detail-digital.ch\/denkanstoesse\/le-cartel-fiscal-europeen-et-le-role-de-la-suisse\/"},"modified":"2007-07-01T00:00:00","modified_gmt":"2007-06-30T22:00:00","slug":"le-cartel-fiscal-europeen-et-le-role-de-la-suisse","status":"publish","type":"denkanstoesse","link":"https:\/\/www.libinst.ch\/fr\/publications\/le-cartel-fiscal-europeen-et-le-role-de-la-suisse\/","title":{"rendered":"Le cartel fiscal europ\u00e9en et le r\u00f4le de la Suisse"},"content":{"rendered":"

La centralisation fiscale au niveau de l’UE progresse de fa\u00e7on plus nette qu’il n’est g\u00e9n\u00e9ralement per\u00e7u. L’UE use en outre de concepts hasardeux tels que la \u00ab\u00a0concurrence fiscale dommageable\u00a0\u00bb ou les \u00ab\u00a0aides d’\u00c9tat \u00e0 caract\u00e8re fiscal\u00a0\u00bb pour attaquer les r\u00e9gimes fiscaux moins p\u00e9nalisants, comme dans le cas du diff\u00e9rend qui l’oppose \u00e0 la Suisse.<\/p>\n

Les arguments en faveur de l’uniformisation fiscale reposent en g\u00e9n\u00e9ral sur une conception erron\u00e9e du fonctionnement des march\u00e9s et ignorent les effets n\u00e9gatifs du poids fiscal de l’\u00c9tat et le r\u00f4le de la planification fiscale dans l’allocation internationale du capital. La concurrence fiscale est une condition indispensable de l’innovation institutionnelle des \u00c9tats en permettant des comparaisons entre les juridictions et l’imitation des meilleures pratiques. La diversit\u00e9 fiscale est enfin un rempart indispensable pour les libert\u00e9s et les droits l\u00e9gitimes des individus en limitant le potentiel d’abus du monopole de la force intrins\u00e8que \u00e0 l’\u00c9tat en facilitant le \u00ab\u00a0vote avec les pieds\u00a0\u00bb.<\/p>\n

Face aux dangers impliqu\u00e9s par une cartellisation des fiscalit\u00e9s en Europe, la Suisse continue de jouer un r\u00f4le essentiel. La dissidence \u00e9clair\u00e9e de la Suisse contribue de fa\u00e7on sensible \u00e0 la pr\u00e9servation et \u00e0 l’augmentation de capital productif dans le respect des choix et des droits individuels, dans l’int\u00e9r\u00eat bien compris de tous les Europ\u00e9ens et de l’avenir de l’Europe.<\/p>\n

Lire l’\u00e9tude: Le cartel fiscal europ\u00e9en et le r\u00f4le de la Suisse<\/a>
\n(25 pages, PDF)<\/strong><\/p>\n

English version: The European Tax Cartel and Switzerland’s Role<\/a>
\n(25 pages, PDF)<\/strong><\/p>\n","protected":false},"featured_media":9109,"template":"","tag":[178,180,181],"class_list":["post-12054","denkanstoesse","type-denkanstoesse","status-publish","has-post-thumbnail","hentry","tags-europe","tags-fiscalite","tags-regulation"],"acf":[],"yoast_head":"\nLe cartel fiscal europ\u00e9en et le r\u00f4le de la Suisse - Institut Lib\u00e9ral<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.libinst.ch\/fr\/publications\/le-cartel-fiscal-europeen-et-le-role-de-la-suisse\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le cartel fiscal europ\u00e9en et le r\u00f4le de la Suisse - Institut Lib\u00e9ral\" \/>\n<meta property=\"og:description\" content=\"La centralisation fiscale au niveau de l’UE progresse de fa\u00e7on plus nette qu’il n’est g\u00e9n\u00e9ralement per\u00e7u. 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