The reaction was not long overdue. “”The order of accountants and tax advisers (OECCBB) firmly opposes the new declarative obligations of the intermediaries within the framework of this new taxation “specifies the professional order. And cite five arguments that make this measure “would undermine the foundations of the rule of tax law “.
The last good and unpleasant surprises of the capital gains
One: Figure professionals cannot be state auxiliaries to the detriment of their customers, according to the OECCBB. “”A chartered accountant or a tax advisor is never a good professional when it is forced to serve the interests of the state as a priority, to the detriment of those of his client. It acts within the framework of a mandate based on loyalty, competence and confidence. Imposing it a function of tax watch or denunciator would be deeply distorting this essential bond of confidence in the proper functioning of tax law in a democracy “.
Twist
Two: the existence of professional secrecy, essential to preserve the bond of trust with its customers. “Often entrepreneurs, self -employed or families who strive to respect their obligations in a system that has become extremely complex. To twist this secret in favor of a purely budgetary objective would only increase the feeling of legal insecurity, while weakening the entrepreneurial dynamics”estimate the chartered accountants and tax advisers.
Imposing (on the chartered accountant and the tax advisor, editor’s note) a function of tax watcter or denunciator would be deeply distorting this essential bond of the proper functioning of tax law in a democracy. “
Three: the administrative burden: “The charge of intermediaries of an obligation to declare or denunciation constitutes one more layer in an already unbearable regulatory millefeuille”said the OECCBB.
Four: the project “goes against the current government’s commitment to rehabilitate the rights of the taxpayer and his advisor because he is committed to rebuilding tax law on healthier bases, where the rights of the taxpayer would find their place “.
What are the products targeted by the new capital gains tax?
Finally, more generally, the order denounces the new attacks against the principles of legal certainty, simplification and respect for taxpayers. “After a Vivaldi government whose assessment in this security matter was deplorable, our profession awaits the new government a clear and coherent inflection”demand professionals in the figure.
It remains to be seen whether they will be able to make their voices heard about a project passed to Forceps and whose slightest comma has been discussed …