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Le ministre de l'Economie Bruno Le Maire a répondu à Donald Trump ce samedi, suite à ses menaces sur le vin français en rétorsion à la taxe Gafa voulue par Emmanuel Macron. Inscrivez-vous gratuitement à notre Newsletter The content of this article is intended to provide a general guide to the subject matter.

Le projet de taxe GAFA en France. The Governement is continuing to work towards an international agreement on the subject. La taxe est déclarée et liquidée en même temps que la TVA. But it is common knowledge that when it comes to tax matters, the short-term can easily become long-term….Jones Day publications should not be construed as legal advice on any specific facts or circumstances.

La France a proposé aux États-Unis de suspendre le prélèvement de la taxe Gafa en 2020 afin de trouver un accord sur la questionLes recettes fiscales attendues par le Gouvernement sont de 400 millions d’euros en 2019 puis 550 millions en 2020 et au-delà si la taxe est maintenue dans la durée. "There is a legal instrument for that and clearly there is the political will. Grâce aux techniques d’optimisation fiscale et l’installation de leurs filiales dans des pays où leur taux d’imposition est plus léger, ils supportent 14 points d’impôts de moins sur leurs bénéfices que les PME européennes (9,5% contre 23,2%)De ce fait, l’Union Européenne discute d’une « taxe GAFA » qui vise en priorité les géants Google, Apple, Facebook et Amazon. "Even before the final vote by French lawmakers, the US announced it was opening a so-called Section 301 investigation into the measure.A Section 301 investigation was used by the Trump administration to justify its tariffs on China.But Le Maire said: "France will not back down on the introduction of its national tax. "We don't always agree on all issues, but we do agree on many and it's always important to listen to each other," Le Maire tweeted.The move has infuriated President Donald Trump and the US has announced an In comments to France Inter radio, Le Maire said France would not back down on its plans to impose the three-percent tax on revenue.He said he would make clear that the French parliament had agreed the tax and this could only be withdrawn if there was an international agreement. A défaut d'accord européen, la France a décidé unilatéralement, le 11 juillet 2019, de mettre en place sa "taxe GAFA", une première du genre en Europe. French Parliament Passes GAFA Tax On July 11, 2019, the French Parliament adopted the bill creating a tax on digital services, applicable as from January 1, 2019. "A company that puts its own products on sale on its website will not be subject to the tax", Bruno Le Maire specifies. Google avait, en 2017, transféré près de 20 milliards d’euros vers le paradis fiscal des BermudesL’Allemagne, appréhendant des mesures de rétorsion américaine contre son industrie automobile a « Seront ainsi taxées, à hauteur de 3 %, les recettes tirées des prestations de ciblage publicitaire, qui s’appuient sur les données collectées auprès des internautes, notamment via les moteurs de recherche et les réseaux sociaux, et des prestations de mise en relation entre internautes, en particulier les places de marché.

"Concerns (were) expressed by all the participants about the current situation and the need to act quickly," the official added.Scholz said the ministers and central bankers present had "serious concerns" about the implications. Deux seuils d’assujettissement sont ainsi prévus : 750 millions d’euros de services numériques taxables au niveau mondial et 25 millions d’euros de services numériques taxables au niveau français. France on Wednesday said it would push ahead with its law to tax tech giants that has sparked a row with the United States, saying that an international accord was the only way to solve the dispute.

However, the legislative procedure has been paralyzed by the veto of some Member States, and unanimity is required on European tax matters in the name of national sovereignty.It is precisely on such sovereignistic ground that France and other European countries are justifying their attempt to impose taxes on GAFA at the national level.The tax will consist of a 3% flat rate directed at:The national revenue from digital activities will be based on companies' reports, taking into account a digital presence coefficient calculated on the basis of the company's worldwide revenue.This French initiative appears to be part of a growing national trend toward the regulation of digital taxation (now underway in Spain, Great Britain, and Italy) and could contribute to a European tax system. Le point dans cet extrait d'Alertes et Conseils paie. The mailing of this publication is not intended to create, and receipt of it does not constitute, an attorney-client relationship.