{"id":149004,"date":"2016-03-01T09:03:42","date_gmt":"2016-03-01T09:03:42","guid":{"rendered":"https:\/\/aranzazu-abogados.com\/?p=149004"},"modified":"2026-10-01T12:37:41","modified_gmt":"2026-10-01T12:37:41","slug":"cour-de-justice-ue-declare-illegal-impot-espagnol-successions-donations","status":"publish","type":"post","link":"https:\/\/aranzazu-abogados.com\/fr\/cour-de-justice-ue-declare-illegal-impot-espagnol-successions-donations\/","title":{"rendered":"La Cour de justice de l\u2019UE d\u00e9clare ill\u00e9gal l\u2019imp\u00f4t espagnol sur les successions et donations"},"content":{"rendered":"<ul>\n<li>\n<p style=\"text-align: justify;\">Elle \u00e9tablit des diff\u00e9rences de traitement injustifi\u00e9es entre r\u00e9sidents et non-r\u00e9sidents<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify;\">La conception de l\u2019imp\u00f4t constitue une restriction \u00e0 la libre circulation des capitaux<\/p>\n<\/li>\n<li>\n<p style=\"text-align: justify;\">Le fisc affirme qu\u2019il est encore trop t\u00f4t pour avancer sur d\u2019\u00e9ventuelles actions futures<\/p>\n<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">La Cour de justice de l\u2019Union europ\u00e9enne (UE) a jug\u00e9, dans un arr\u00eat, que l\u2019imp\u00f4t sur les successions et donations en Espagne viole la l\u00e9gislation communautaire en \u00e9tablissant une diff\u00e9rence de traitement entre r\u00e9sidents et non-r\u00e9sidents lors de l\u2019application de r\u00e9ductions fiscales.<\/p>\n<p style=\"text-align: justify;\"><!--more-->L\u2019arr\u00eat condamne l\u2019Espagne aux d\u00e9pens et r\u00e9pond \u00e0 un recours introduit contre l\u2019Espagne en mars 2012 par la Commission europ\u00e9enne (CE), qui estimait que certains aspects de la l\u00e9gislation \u00e9tatique relative \u00e0 l\u2019imp\u00f4t sur les donations et successions \u00e9taient incompatibles avec le trait\u00e9 sur le fonctionnement de l\u2019UE en ce qui concerne la libre circulation des personnes et des capitaux et avec l\u2019accord sur l\u2019Espace \u00e9conomique europ\u00e9en.<\/p>\n<p style=\"text-align: justify;\">La Cour de justice accepte les arguments de l\u2019Espagne concernant la libre circulation des personnes, car la CE n\u2019a pas d\u00e9montr\u00e9 en quoi la l\u00e9gislation espagnole peut affecter cette libert\u00e9, mais confirme que celle-ci \u00ab constitue une restriction \u00e0 la libre circulation des capitaux \u00bb.<\/p>\n<div>\n<h3 style=\"text-align: justify;\">Le fisc analyse l\u2019arr\u00eat<\/h3>\n<p style=\"text-align: justify;\">Des sources du minist\u00e8re des Finances ont indiqu\u00e9 \u00e0 RTVE.es qu\u2019elles \u00ab analysent l\u2019arr\u00eat \u00bb et qu\u2019il est trop t\u00f4t pour avancer sur d\u2019\u00e9ventuelles actions futures, bien que l\u2019on envisage la possibilit\u00e9 de demander un rapport technique \u00e0 l\u2019Avocature de l\u2019\u00c9tat.<\/p>\n<p style=\"text-align: justify;\">Apr\u00e8s l\u2019arr\u00eat, le pr\u00e9sident du syndicat des techniciens du fisc (Gestha), Carlos Cruzado, a indiqu\u00e9 \u00e0 RTVE.es que le minist\u00e8re \u00ab doit prendre une d\u00e9cision \u00bb pour adapter la l\u00e9gislation et que \u00ab le plus raisonnable serait d\u2019en profiter pour modifier la loi sur les successions et donations dans son ensemble \u00bb.<\/p>\n<p style=\"text-align: justify;\">Il ajoute que la concurrence entre communaut\u00e9s autonomes a conduit \u00e0 des \u00ab diff\u00e9rences tr\u00e8s \u00e9lev\u00e9es \u00bb entre r\u00e9sidents de diff\u00e9rents territoires et qu\u2019une \u00ab nouvelle r\u00e9glementation \u00e9tatique \u00bb devrait \u00e9liminer les discriminations, comme l\u2019avait recommand\u00e9 en son temps le comit\u00e9 d\u2019experts dans son rapport sur la r\u00e9forme fiscale.<\/p>\n<\/div>\n<div>\n<h3 style=\"text-align: justify;\">Imp\u00f4t c\u00e9d\u00e9 aux communaut\u00e9s autonomes<\/h3>\n<p style=\"text-align: justify;\">En Espagne, l\u2019imp\u00f4t sur les successions et donations est un imp\u00f4t \u00e9tatique, applicable sur tout le territoire national, sauf au Pays basque et en Navarre, qui ont leur propre r\u00e9gime fiscal, mais il est c\u00e9d\u00e9 aux communaut\u00e9s autonomes, qui peuvent adopter leurs propres normes, compl\u00e9tant ou rempla\u00e7ant celles de l\u2019\u00c9tat.<\/p>\n<p style=\"text-align: justify;\">Les normes des communaut\u00e9s autonomes ne peuvent affecter que les \u00e9l\u00e9ments de la liquidation de l\u2019imp\u00f4t post\u00e9rieurs \u00e0 la d\u00e9termination de la base imposable. La CE soutient que les communaut\u00e9s peuvent \u00e9tablir diverses r\u00e9ductions fiscales, qui ne s\u2019appliquent qu\u2019en cas de rattachement exclusif \u00e0 leur territoire.<\/p>\n<p style=\"text-align: justify;\">Par cons\u00e9quent, la succession ou la donation \u00e0 laquelle participe une personne non r\u00e9sidente sur le territoire espagnol, ou qui a pour objet un bien immeuble situ\u00e9 hors du territoire espagnol, ne peut b\u00e9n\u00e9ficier de ces r\u00e9ductions fiscales. Selon la Commission, cette diff\u00e9rence de traitement est contraire \u00e0 la libre circulation des personnes et des capitaux.<\/p>\n<p style=\"text-align: justify;\">\u00c9tant donn\u00e9 que toutes les communaut\u00e9s ont exerc\u00e9 leur comp\u00e9tence en la mati\u00e8re, la CE soutient que la charge fiscale support\u00e9e par le contribuable r\u00e9sidant dans celles-ci est consid\u00e9rablement inf\u00e9rieure \u00e0 celle impos\u00e9e par la l\u00e9gislation \u00e9tatique. Celle-ci ne s\u2019applique que dans les cas d\u2019obligation r\u00e9elle de contribuer (celle d\u00e9coulant de l\u2019acquisition de biens et de droits) et dans les cas o\u00f9 les communaut\u00e9s autonomes n\u2019ont pas ou n\u2019ont pas exerc\u00e9 leurs comp\u00e9tences.<\/p>\n<p style=\"text-align: justify;\">Selon la Commission, la discrimination se produit lorsque le d\u00e9funt ou donateur, l\u2019h\u00e9ritier ou donataire ne sont pas r\u00e9sidents sur le territoire espagnol et lorsqu\u2019il s\u2019agit de donations dans lesquelles les biens immeubles transmis sont situ\u00e9s \u00e0 l\u2019\u00e9tranger, quel que soit le lieu de r\u00e9sidence du redevable.<\/p>\n<\/div>\n<div>\n<h3 style=\"text-align: justify;\">Restriction \u00e0 la libre circulation des capitaux<\/h3>\n<p style=\"text-align: justify;\">La Cour de l\u2019UE affirme que, \u00ab ne pouvant b\u00e9n\u00e9ficier desdits avantages fiscaux, la valeur de cette succession ou de cette donation sera r\u00e9duite \u00bb et que \u00ab cette r\u00e9duction constitue une restriction \u00e0 la libre circulation des capitaux \u00bb.<\/p>\n<p style=\"text-align: justify;\">Elle rappelle en outre que constituent \u00e9galement des mesures interdites, car contraires \u00e0 la libre circulation des capitaux, celles qui peuvent dissuader les non-r\u00e9sidents d\u2019effectuer des investissements dans un \u00c9tat membre ou de maintenir de tels investissements.<\/p>\n<p style=\"text-align: justify;\">Pour \u00eatre accept\u00e9e, la diff\u00e9rence de traitement doit concerner des situations qui ne sont pas objectivement comparables ou \u00eatre justifi\u00e9e par des raisons imp\u00e9rieuses d\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral. Dans le cas espagnol, la Cour consid\u00e8re qu\u2019il n\u2019existe aucune diff\u00e9rence entre la situation objective d\u2019un r\u00e9sident et celle d\u2019un non-r\u00e9sident pouvant fonder une diff\u00e9rence de traitement ; toute diff\u00e9rence de traitement relative aux r\u00e9ductions donnera lieu \u00e0 une discrimination.<\/p>\n<p style=\"text-align: justify;\">La Cour n\u2019accepte pas les arguments de l\u2019Espagne relatifs \u00e0 la poursuite de l\u2019objectif l\u00e9gitime de garantir l\u2019efficacit\u00e9 des contr\u00f4les fiscaux et la lutte contre la fraude fiscale au sein de l\u2019Espace \u00e9conomique europ\u00e9en, car il n\u2019a pas \u00e9t\u00e9 d\u00e9montr\u00e9 en quoi l\u2019absence d\u2019un accord d\u2019assistance mutuelle en ce sens pourrait justifier la l\u00e9gislation attaqu\u00e9e par la CE.<\/p>\n<\/div>\n<blockquote><p>Extrait de :&nbsp;<a href=\"http:\/\/www.rtve.es\/noticias\/20140903\/tribunal-justicia-ue-declara-ilegal-impuesto-espanol-sucesiones-donaciones\/1004780.shtml\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">http:\/\/www.rtve.es\/noticias\/20140903\/tribunal-justicia-ue-declara-ilegal-impuesto-espanol-sucesiones-donaciones\/1004780.shtml<\/a><\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>Elle \u00e9tablit des diff\u00e9rences de traitement injustifi\u00e9es entre r\u00e9sidents et non-r\u00e9sidents<\/p>\n","protected":false},"author":29,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[180],"tags":[],"class_list":["post-149004","post","type-post","status-publish","format-standard","hentry","category-uncategorized-fr"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - 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