{"id":1636,"date":"2018-06-12T20:32:43","date_gmt":"2018-06-12T18:32:43","guid":{"rendered":"http:\/\/joelgirauddepute.fr\/?p=1636"},"modified":"2018-06-13T11:55:29","modified_gmt":"2018-06-13T09:55:29","slug":"questions-relatives-a-suppression-de-lexit-tax","status":"publish","type":"post","link":"http:\/\/joelgirauddepute.fr\/index.php\/2018\/06\/12\/questions-relatives-a-suppression-de-lexit-tax\/","title":{"rendered":"Questions relatives \u00e0 la suppression de l&rsquo;exit tax"},"content":{"rendered":"<p>La suppression de l&rsquo;exit tax a \u00e9t\u00e9 annonc\u00e9e par le Pr\u00e9sident de la R\u00e9publique en mai 2018, au titre que cet imp\u00f4t constitue un <em>\u00ab message n\u00e9gatif aux entrepreneurs, plus qu\u2019aux investisseurs \u00bb<\/em> car il signifie <em>\u00ab qu\u2019au-del\u00e0 d\u2019un certain seuil, vous \u00eates p\u00e9nalis\u00e9 si vous quittez la France \u00bb<\/em>, n\u2019encourageant donc pas l\u2019installation des start-up. De plus, l\u2019exit tax n\u00e9cessiterait de lourdes obligations d\u00e9claratives, et rencontrerait des probl\u00e8mes de recouvrement international, l\u2019administration fiscale devant s\u2019appuyer sur les conventions fiscales internationales pour pouvoir y proc\u00e9der.<\/p>\n<p>A ce titre, la commission des Finances a d\u00e9cid\u00e9 d\u2019organiser l\u2019audition le 12 juin des directeurs de la DGFiP et de la DLF. J\u2019ai eu l\u2019occasion de les interroger notamment sur\u00a0:<\/p>\n<ul>\n<li>le rendement de l\u2019<em>exit tax (<\/em>d\u00e9tail du dernier rendement connu \u00e0 l\u2019IR et aux pr\u00e9l\u00e8vements sociaux)<\/li>\n<li>les modalit\u00e9s de suppression de l\u2019<em>exit tax (<\/em>les travaux actuels s\u2019orientent-ils vers une suppression pure et simple\u00a0? ou vers son remplacement par des dispositifs plus simples\u00a0?)<\/li>\n<li>le rapport du CPO de janvier 2018 sur la fiscalit\u00e9 du capital\u00a0qui indique que les pays \u00e9trangers ont des modalit\u00e9s diff\u00e9rentes d\u2019imposition des plus-values lorsqu\u2019un redevable change de r\u00e9sidence fiscale<\/li>\n<li>les modalit\u00e9s de la suppression de l\u2019<em>exit tax <\/em>(totale et r\u00e9troactive, ou bien si elle ne vaudra que pour l\u2019avenir)<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<div style=\"width: 854px;\" class=\"wp-video\"><video class=\"wp-video-shortcode\" id=\"video-1636-1\" width=\"854\" height=\"480\" preload=\"metadata\" controls=\"controls\"><source type=\"video\/mp4\" src=\"http:\/\/joelgirauddepute.fr\/wp-content\/uploads\/2018\/06\/exit-tax.mp4?_=1\" \/><a href=\"http:\/\/joelgirauddepute.fr\/wp-content\/uploads\/2018\/06\/exit-tax.mp4\">http:\/\/joelgirauddepute.fr\/wp-content\/uploads\/2018\/06\/exit-tax.mp4<\/a><\/video><\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"mh-excerpt\"><p>La suppression de l&rsquo;exit tax a \u00e9t\u00e9 annonc\u00e9e par le Pr\u00e9sident de la R\u00e9publique en mai 2018, au titre que cet imp\u00f4t constitue un \u00ab <a class=\"mh-excerpt-more\" href=\"http:\/\/joelgirauddepute.fr\/index.php\/2018\/06\/12\/questions-relatives-a-suppression-de-lexit-tax\/\" title=\"Questions relatives \u00e0 la suppression de l&rsquo;exit tax\">[&#8230;]<\/a><\/p>\n<\/div>","protected":false},"author":1,"featured_media":1639,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,33,20,31,10],"tags":[],"class_list":["post-1636","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-commission","category-europe","category-finances","category-travaux-legislatifs","category-videos"],"jetpack_featured_media_url":"http:\/\/joelgirauddepute.fr\/wp-content\/uploads\/2018\/06\/exit-tax.jpg","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/pabfdt-qo","_links":{"self":[{"href":"http:\/\/joelgirauddepute.fr\/index.php\/wp-json\/wp\/v2\/posts\/1636","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/joelgirauddepute.fr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/joelgirauddepute.fr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/joelgirauddepute.fr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/joelgirauddepute.fr\/index.php\/wp-json\/wp\/v2\/comments?post=1636"}],"version-history":[{"count":1,"href":"http:\/\/joelgirauddepute.fr\/index.php\/wp-json\/wp\/v2\/posts\/1636\/revisions"}],"predecessor-version":[{"id":1638,"href":"http:\/\/joelgirauddepute.fr\/index.php\/wp-json\/wp\/v2\/posts\/1636\/revisions\/1638"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/joelgirauddepute.fr\/index.php\/wp-json\/wp\/v2\/media\/1639"}],"wp:attachment":[{"href":"http:\/\/joelgirauddepute.fr\/index.php\/wp-json\/wp\/v2\/media?parent=1636"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/joelgirauddepute.fr\/index.php\/wp-json\/wp\/v2\/categories?post=1636"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/joelgirauddepute.fr\/index.php\/wp-json\/wp\/v2\/tags?post=1636"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}