La CE entend supprimer les discriminations fiscales à l’encontre des dividendes étrangers

La Commission européenne a adopté une communication destinée à fournir des orientations aux États membres de l’UE et aux États adhérents sur la façon de rendre leurs systèmes d'imposition des dividendes perçus par les particuliers compatibles avec le traité CE. Une analyse de la jurisprudence de la Cour de justice des Communautés européennes fait clairement apparaître que les systèmes fiscaux des États membres de l’UE ne doivent pas empêcher les particuliers d’investir dans des actions étrangères. Les États membres ne sont pas autorisés à soumettre les dividendes des sociétés établies dans d’autres États membres à une imposition plus lourde que celle grevant les dividendes domestiques ni à imposer les dividendes sortants plus lourdement que les dividendes domestiques. La Commission invite les États membres à coopérer afin de traiter rapidement les problèmes examinés dans la communication, sans que cela implique une harmonisation de leurs systèmes respectifs. Si les États membres ne trouvent pas de solutions en la matière, la Commission se verra obligée d’engager des actions en justice à l’encontre de ceux dont les règles fiscales applicables aux dividendes ne sont pas compatibles avec le Traité. La communication s’inscrit dans le cadre de la stratégie pour la future politique fiscale de l’UE annoncée par la Commission en mai 2001.

«Les citoyens qui investissent dans des sociétés étrangères ont droit au même traitement fiscal que celui appliqué aux citoyens investissant dans leur pays et les dividendes versés à des non-résidents ne doivent pas être soumis à une imposition plus lourde que celle grevant les dividendes versés aux résidents», a déclaré le commissaire chargé de la fiscalité, Frits Bolkestein.

Approche coordonnée
La communication fournit une analyse des arrêts rendus par la Cour de justice des Communautés européennes en matière d'imposition des dividendes. En substance, la Cour a clairement établi que le fait d'imposer plus lourdement les dividendes entrants ou sortants que les dividendes domestiques constitue une restriction à la libre circulation des capitaux contraire à l’article 56 du traité CE.

La communication porte essentiellement sur l'imposition des actionnaires ayant le statut de personne physique, ce cas de figure étant celui qui pose le plus de problèmes dans la pratique.
L'imposition des dividendes perçus par les sociétés est pour une large part couverte par une directive existante (la directive «mères-filiales» - 90/435/CEE), qui prévoit une exonération de retenue à la source sur le paiement de dividendes entrant dans son champ d'application et un crédit ou une exonération d’impôt entre les mains de la société qui les perçoit).

La Commission propose d’examiner les résultats de son analyse avec les États membres et suggère à ces derniers d'adopter une approche coordonnée pour veiller à ce que leur législation en matière d’imposition des dividendes soit conforme au droit communautaire. L’objectif est de parvenir à supprimer rapidement toute entrave fiscale éventuelle aux investissements transfrontaliers. Cependant, il ne s’agit pas d’harmoniser les législations fiscales nationales, les États membres devant rester libres de choisir le type d'impôt qu’ils prélèvent sur les dividendes ainsi que le type de système d’imposition qu’ils leur appliquent.

Si les États membres ne parviennent pas à trouver des solutions appropriées, la Commission examinera les règles nationales applicables en la matière et prendra les mesures nécessaires pour veiller à ce qu’elles respectent les libertés fondamentales prévues par le Traité, notamment en saisissant la Cour de justice, le cas échéant.

CE to tackle tax discrimination against foreign dividends

The European Commission has adopted a Communication aimed at providing guidance for EU Member States and Accession States on how to render their systems for taxing dividends received by private individuals compatible with the EC Treaty. An analysis of the case law of the European Court of Justice makes it clear that EU Member States' tax systems should not hinder individuals from investing in foreign shares. Member States cannot levy higher taxes on dividends from companies in other Member States than on domestic dividends and, similarly, they cannot levy higher taxes on outbound dividends than on domestic dividends.

The Commission calls on the Member States to co-operate in order to deal quickly with the issues examined in the Communication but this would not involve harmonisation of their systems. If Member States cannot agree on solutions, the Commission will be obliged to initiate legal action against those Member States whose dividend tax rules do not comply with the Treaty.

The Communication is an element of the strategy for the EU's future tax policy that the Commission announced in May 2001.
"Citizens investing in foreign companies are entitled to the same tax treatment as citizens investing in their own country and, likewise, dividends paid to non-residents cannot be taxed at a higher level than dividends paid to residents" said Taxation Commissioner Frits Bolkestein.

Co-ordinated action
The Communication analyses the decisions of the European Court of Justice concerning taxation of dividends. Essentially, the Court has made clear that subjecting inbound or outbound dividends to higher taxation than domestic dividends constitutes a restriction on the free movement of capital in violation of Article 56 of the EC Treaty.

The Communication focuses on the taxation of individual shareholders because this is the area that is most problematic in practice. The taxation of dividends received by companies is to a large extent covered by an existing Directive (the Parent-Subsidiary Directive - 90/435/EEC) which provides for exemption of withholding taxes on the payment of qualifying dividends and credit or exemption in the hands of the company receiving them).

The Commission proposes to discuss its findings with Member States and to suggest co-ordinated action to ensure alignment of their dividend taxation legislation with Community law. The purpose would be to ensure rapid removal of any existing tax obstacles to cross-border investment.

The purpose would not be to harmonise national tax laws, as Member States are and should continue to be free to determine what tax they levy on dividends as well as the type of dividend tax system.Where Member States do not agree on appropriate solutions, the Commission intends to examine the relevant national rules and take the necessary steps to ensure their compliance with the fundamental freedoms of the Treaty, including, where necessary, bringing cases before the Court of Justice.

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