Portugal : la loi d'amnistie fiscale remise en question par Bruxelles
| Auteur | Legal News |
La Commission européenne a décidé de poursuivre le Portugal devant la Cour de justice des communautés européennes (CJCE) en raison de la loi d'amnistie fiscale adoptée dans ce pays en 2005. Cette loi prévoyait une régularisation à un taux préférentiel de 2,5 % pour les investissements dans les obligations d'Etat portugaises (au lieu de 5 % pour les autres titres). Les personnes ayant choisi de bénéficier de l'amnistie ont ainsi été dissuadées de conserver leurs titres régularisés sous d'autres formes que les obligations d'Etat portugaises. Une telle différence de traitement constitue une restriction à la libre circulation des capitaux, garantie par l'article 56 du traité CE. Ainsi, la Commission rappelle que les règles du marché intérieur interdisent toute discrimination des investissements de particuliers effectués dans d'autres Etats membres. En conséquence, elle estime que les investissements dans les autres Etats membres doivent...
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