Vendredi 15 décembre, le fisc italien a annoncé la signature d’un accord avec le géant du web Amazon dans le cadre d’une enquête pour fraude fiscale.

Cet accord prévoit le versement de 100 millions d’euros afin d’éviter de « potentielles controverses relatives aux enquêtes fiscales menées par la police financière et coordonnées par le procureur de Milan, relatives à la période 2011-2015 ».

L’affaire avait été mise en lumière par la presse italienne en avril. Les enquêteurs avaient découvert un mécanisme mis en place par Amazon pour déclarer ses bénéfices au Luxembourg, où le taux d’imposition est nettement plus avantageux.

La somme en question serait, d’après les enquêteurs italiens, de 130 millions d’euros sur les bénéfices de la firme.

Ainsi, le fisc italien et Amazon ont mis en place « des accords préventifs sur la taxation correcte à l’avenir en Italie des activités rattachables à notre pays ».

Après l’accord en mai avec Google pour un montant de 306 millions d’euros et celui avec Apple en 2015, pour un montant de 300 millions d’euros au motif de fraude fiscale, cette dernière condamnation « confirme son engagement à mener une politique de contrôle fiscal relatif aux opérations en Italie des multinationales du Web ».

Cependant, le Luxembourg a fait appel d’une décision de la Commission européenne du mois d’octobre par laquelle l’institution européenne avait imposé à Amazon le remboursement de 250 millions d’euros d’« avantage fiscaux indus » au Luxembourg.

Cette décision faisait suite à une enquête ouverte en 2014 à propos d’un accord fiscal avec Amazon.

SOURCE

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