eprintid: 46608 rev_number: 9 eprint_status: archive userid: 195 dir: disk0/00/04/66/08 datestamp: 2023-01-09 13:48:43 lastmod: 2023-01-09 13:48:43 status_changed: 2023-01-09 13:48:43 type: article metadata_visibility: show creators_name: Bin, Fabrice creators_id: Fabrice.Bin@ut-capitole.fr creators_idrefppn: 094179018 creators_halaffid: 480304 title: Les sociétés d’artistes, sportifs ou de services (CGI, art. 155 A) ispublished: pub subjects: subjects_DROIT44 abstract: Destiné initialement à contrer l’évasion fiscale d’artistes et de sportifs créant à l’étranger des sociétés fictives pour y transférer leurs revenus, l’article 155 A du Code général des impôts (CGI) repose sur un mécanisme de présomption juridique redoutable pour les contribuables visés car il dispense sans beaucoup de limites l’administration fiscale de prouver l’évasion fiscale. Même si sa constitutionnalité a été reconnue, sous condition, par le Conseil constitutionnel, le respect du droit de l’Union européenne, affirmé par le Conseil d’État, reste discuté en doctrine, faute d’expression de la Cour de justice de l’Union européenne. La question de la suppression de cette présomption fiscale spécifique se pose donc. / Initially created against tax evasion of artists and sportsmen creating fictitious companies abroad to transfer their income there, the article 155 A of the French Tax Code is based on a tough legal presumption mechanism for the taxpayers concerned. Actually these article exempts without many limits the tax administration from proving the tax evasion. Even if its constitutionality has been recognized, with conditions, by the Conseil constitutionnel, respect for European Union law, affirmed by the Conseil d’État (the French administrative supreme Court), remains discussed by Academics and Lawyers because the Court of Justice of the European Union has not had the opportunity to examine the matter until today. The question of the abolition of this specific tax presumption therefore arises. date: 2022-05-05 date_type: published publisher: Larcier faculty: droit divisions: IRDEIC keywords: Tax Law keywords: Legal Presumption keywords: Tax Avoidance french_keywords: droit fiscal french_keywords: présomption french_keywords: évasion fiscale language: fr has_fulltext: TRUE view_date_year: 2022 full_text_status: public publication: Revue européenne et internationale de droit fiscal number: n°2022-2 place_of_pub: Bruxelles pagerange: 55-63 refereed: TRUE issn: 2295-9416 harvester_local_overwrite: eprintid harvester_local_overwrite: userid harvester_local_overwrite: faculty harvester_local_overwrite: dir harvester_local_overwrite: site harvester_local_overwrite: type harvester_local_overwrite: number harvester_local_overwrite: date harvester_local_overwrite: keywords harvester_local_overwrite: pagerange harvester_local_overwrite: date_type harvester_local_overwrite: creators_name harvester_local_overwrite: language harvester_local_overwrite: french_keywords harvester_local_overwrite: refereed harvester_local_overwrite: divisions harvester_local_overwrite: abstract harvester_local_overwrite: title harvester_local_overwrite: publication harvester_local_overwrite: creators_id harvester_local_overwrite: publish_to_hal harvester_local_overwrite: subjects harvester_local_overwrite: issn harvester_local_overwrite: pending harvester_local_overwrite: creators_idrefppn harvester_local_overwrite: creators_halaffid harvester_local_overwrite: publisher harvester_local_overwrite: place_of_pub harvester_local_overwrite: ispublished site: ut1 publish_to_hal: FALSE citation: Bin, Fabrice (2022) Les sociétés d’artistes, sportifs ou de services (CGI, art. 155 A). Revue européenne et internationale de droit fiscal (n°2022-2). pp. 55-63. document_url: https://publications.ut-capitole.fr/id/eprint/46608/1/BIN_Pre%CC%81somptions_art%20155%20A%20CGI_REIDF%202022.pdf