{"id":2197,"date":"2013-02-28T17:13:10","date_gmt":"2013-02-28T15:13:10","guid":{"rendered":"http:\/\/www.rhexpat.com\/blog\/?p=2197"},"modified":"2013-10-16T18:24:38","modified_gmt":"2013-10-16T16:24:38","slug":"le-code-europeen-du-contribuable-consultation-publique-comission-europeenne","status":"publish","type":"post","link":"https:\/\/www.rhexpat.com\/blog\/le-code-europeen-du-contribuable-consultation-publique-comission-europeenne\/","title":{"rendered":"Le code europ\u00e9en du contribuable &#8211; Consultation publique Comission Europ\u00e9enne"},"content":{"rendered":"<p style=\"text-align: justify;\">La Commission Europ\u00e9enne \u00e0 lanc\u00e9 une consultation publique ouverte du 25 f\u00e9vrier au 17 mai concernant le d\u00e9veloppement d&#8217;un Code europ\u00e9en du contribuable.<\/p>\n<p style=\"text-align: justify;\">Concr\u00e8tement l&#8217;objectif est le suivant: <i>&#8220;Pour am\u00e9liorer le respect des r\u00e8gles fiscales, la Commission recensera les bonnes pratiques administratives nationales pour \u00e9tablir un code du contribuable exposant les meilleures pratiques susceptibles de renforcer la coop\u00e9ration et la confiance entre les administrations fiscales et les contribuables, de mani\u00e8re \u00e0 assurer davantage de transparence en ce qui concerne les droits et obligations des contribuables et \u00e0 favoriser une approche ax\u00e9e sur les services.&#8221;<\/i><\/p>\n<p style=\"text-align: justify;\">Il y a deux grandes r\u00e9flexions :<\/p>\n<ul style=\"text-align: justify;\">\n<li>La premi\u00e8re porte sur l&#8217;\u00e9laboration d&#8217;un code europ\u00e9en du contribuable qui clarifierait les droits et obligations des contribuables comme des administrations fiscales.<\/li>\n<li>La deuxi\u00e8me concerne un num\u00e9ro d\u2019identification fiscal (TIN) europ\u00e9en, qui faciliterait l\u2019identification des contribuables dans l&#8217;Union.<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">A d\u00e9faut d&#8217;une fiscalit\u00e9 Europ\u00e9enne harmonis\u00e9e il faut noter la volont\u00e9 d\u2019\u00e9claircir les droits et obligations des contribuables dans l&#8217;union europ\u00e9enne mais aussi am\u00e9liorer le contr\u00f4le des contribuables surtout dans le cadre de la mobilit\u00e9.<\/p>\n<p>Il faudra donc suivre cette actualit\u00e9 avec attention !<\/p>\n<p><a href=\"http:\/\/ec.europa.eu\/taxation_customs\/common\/consultations\/tax\/2013_tpcode_fr.htm\" target=\"_blank\">Lien vers le site de la Commission Europ\u00e9enne et la consultation<\/a><\/p>\n<a class=\"synved-social-button synved-social-button-share synved-social-size-24 synved-social-resolution-normal synved-social-provider-facebook nolightbox\" data-provider=\"facebook\" target=\"_blank\" rel=\"nofollow\" title=\"Partagez sur facebook\" 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Concr\u00e8tement l&#8217;objectif est le suivant: &#8220;Pour am\u00e9liorer le respect des r\u00e8gles fiscales, la Commission recensera les bonnes pratiques administratives nationales pour \u00e9tablir un code du contribuable exposant les meilleures pratiques susceptibles de &#8230; <a title=\"Le code europ\u00e9en du contribuable &#8211; Consultation publique Comission Europ\u00e9enne\" class=\"read-more\" href=\"https:\/\/www.rhexpat.com\/blog\/le-code-europeen-du-contribuable-consultation-publique-comission-europeenne\/\" aria-label=\"Plus sur Le code europ\u00e9en du contribuable &#8211; Consultation publique Comission Europ\u00e9enne\">Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"generate_page_header":"","footnotes":""},"categories":[24],"tags":[135,118],"class_list":["post-2197","post","type-post","status-publish","format-standard","hentry","category-24","tag-ami","tag-fiscalite-europeenne"],"_links":{"self":[{"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/posts\/2197","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/comments?post=2197"}],"version-history":[{"count":4,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/posts\/2197\/revisions"}],"predecessor-version":[{"id":2284,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/posts\/2197\/revisions\/2284"}],"wp:attachment":[{"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/media?parent=2197"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/categories?post=2197"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.rhexpat.com\/blog\/wp-json\/wp\/v2\/tags?post=2197"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}