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Fuite des capitaux, fraude et évasion fiscales en Méditerranée L’île de Malte, le nouveau «Panama Papers» ? - Algerie360
«Malte, le Panama de l’Europe ?» Treize médias internationaux du réseau d’investigation European Investigative Collaboration (EIC) ont publié, depuis le vendredi 19 mai, des révélations sur les pratiques fiscales de Malte, île en plein cœur de la Méditerranée, pas très loin des côtes algériennes. Malte préside l’Union européenne pendant le 1er semestre de l’année 2017, et ce, jusqu’au 30 juin prochain.
Il y a eu les «Luxleaks», les «Panama Papers», les «Football Leaks»… Il y a désormais les «Malta Files». Le but de cette enquête : mettre en lumière les «coulisses de ce paradis fiscal méconnu» qui «prive les autres pays de deux milliards d’euros de recettes fiscales par an», explique Mediapart. Les «Malta Files» sont constitués de deux ensembles de documents : «Le premier, obtenu par l’hebdomadaire allemand Der Spiegel, comprend des dizaines de milliers de documents internes (mails, contrats, relevés de compte…) d’un cabinet fiduciaire maltais spécialisé dans l’immatriculation et l’administration de sociétés. Le second, obtenu par le site d’information roumain The Black Sea, est un tableau Excel qui comporte l’ensemble des données du registre du commerce maltais, soit 53 247 sociétés au 20 septembre 2016.» On y trouve des noms de grands chefs d’entreprise, de multinationales (Bouygues, Total, BASF, Ikea…), de banques ou encore de proches de chefs d’Etat. Comme dans le cas des «Panama Papers», ces personnes ne sont pas forcément dans l’illégalité. Un «montage» offshore vise bien souvent à optimiser de manière légale une fiscalité en jouant sur les différences de règles entre pays. On sait depuis longtemps que Malte est un paradis fiscal, comme Jersey, Guernesey, Gibraltar, l’île de Man… Tous territoires faisant partie de l’Europe. Un autre point commun : ils sont tous membres du «Commonwealth», donc rattachés à la Grande-Bretagne, et surtout à la «City», place financière londonienne, là où se gère réellement tout cet argent.
4 300 yachts battent pavillon maltais
Pourquoi s’immatriculer à Malte ? L’île offre de nombreux avantages, dont le «leasing maltais», qui consiste à faire acheter le bateau par une société, qui le loue à une seconde avant de le revendre pour de bon au propriétaire quelques années plus tard. A Malte, cette pratique permet une grosse économie de TVA : un taux de 5,4% contre 10% avec le même système de «leasing» en Italie ou en France par exemple. Ces avantages font de l’île le second port de plaisance en Europe après le Royaume-Uni, avec 4 300 yachts battant son pavillon. Plusieurs propriétaires de navires interrogés par Mediapart ne cachent d’ailleurs pas l’intérêt essentiellement fiscal de ces montages. Plus largement, à l’instar du Luxembourg ou de Madère (île portugaise), Malte ressemble fort à un paradis fiscal niché au cœur de l’Europe, et qui offre une série d’avantages en matière de création de sociétés ou de domiciliation d’actifs. Mediapart évoque, citant des enquêtes européennes, un manque à gagner de plus de 2 milliards d’euros par an pour les fiscalités européennes du fait de capitaux placés dans l’île afin d’en optimiser la fiscalité. Ainsi, si le taux d’impôt sur les sociétés est théoriquement de 35%, en réalité, une société maltaise détenue par des étrangers peut se faire rembourser jusqu’à 85% de l’impôt sur les dividendes distribués à ses actionnaires, ce qui aboutit à un taux réel d’imposition de 5%.
Ce système devrait être modifié d’ici à 2021, l’île consentant quelques efforts en réponse aux pressions de ses partenaires européens.
Blanchiment d’argent et faits de corruption
Malte est d’ailleurs secoué depuis plusieurs semaines par un scandale lié à de l’évasion fiscale : le premier ministre actuel, fragilisé par des révélations sur le compte offshore de son épouse, a été contraint début mai de convoquer des élections législatives anticipées pour rasseoir sa légitimité. Selon l’hebdomadaire italien L’Espresso, Malte est la nouvelle terre promise pour ceux qui fraudent le fisc. 8 000 entreprises de Malte contrôlées par des actionnaires italiens ! Malte fait bien partie de l’Europe, mais demain on découvrira Chypre… Le ministre des Finances du Land allemand de Rhénanie-du-Nord-Westphalie a qualifié Malte comme le «Panama de l’Europe». Il a eu lieu aussi accès aux documents consultés par l’EIC. «Les données révèlent comment des entreprises et des individus utilisent cette île de Méditerranée pour échapper massivement à l’impôt. C’est fait en partie avec des astuces légales, mais aussi fréquemment via des sociétés offshore dont le seul objectif est de créer des montages d’évasion fiscale», a expliqué ce dernier.
Y a-t-il des entreprises ou des personnalités algériennes impliquées ?
Malte a le taux d’impôt sur les bénéfices des sociétés (IS) le plus bas d’Europe. Une enquête du journal Malta Today (en anglais), qui a participé à cette enquête, révèle que l’île méditerranéenne a remboursé 2 milliards d’euros d’impôts en 2015 aux sociétés détenues par des étrangers. Cette petite île européenne pratique l’optimisation et l’évasion fiscales, mais aussi du blanchiment d’argent et des faits de corruption.
Y a-t-il des entreprises ou des personnalités algériennes concernées par cette enquête et impliquées dans ces pratiques de fraude et d’évasion fiscales ? A ce jour, rien n’a encore filtré de l’exploitation de ces dizaines de milliers de documents. Mais si dans «Panama Papers» — le Panama est en Amérique centrale —, des Algériens, et pas n’importe lesquels, ont été cités, preuves à l’appui, il est plus que probable qu’il y en ait dans ce nouveau scandale apparu dans un pays pas du tout très loin, presque voisin, d’autant plus que des relations étroites existent entre Malte et l’Algérie. Il était même question, dès 2009, de signer un accord de non double imposition entre les deux pays. Affaire à suivre.
Synthèse médias par
Djilali Hadjadj
Un paradis fiscal méconnu
Paradis fiscal méconnu qui préside jusqu’en juin l’Union européenne, la petite île de Malte (430 000 habitants) prive les autres pays de 2 milliards d’euros de recettes fiscales par an.
Il y a eu la Suisse, le Panama, l’Irlande et le Luxembourg. C’est désormais au tour de Malte de voir ses pratiques fiscales déloyales exposées au grand jour.
La petite île méditerranéenne a l’honneur d’assurer, jusqu’au 30 juin, la présidence tournante de l’Union européenne pour la première fois de son histoire. Si le registre du commerce maltais est public, il reste néanmoins peu transparent, puisqu’il est impossible d’y faire des recherches par nom. Grâce au tableur des «Malta Files», les journalistes de l’EIC ont pu décortiquer la liste des 77 818 personnes et entreprises qui sont directrices ou actionnaires de sociétés maltaises. Sans compter ceux qui se cachent derrière des prête-noms. On y trouve de grands chefs d’entreprise, des multinationales (Bouygues, Total, BASF, Ikea…), des banques (Reyl, JP Morgan), un acteur célèbre, les fondateurs d’une grande maison de luxe, la famille d’un important chef d’état étranger, des mafieux en quête de discrétion, la fille du président angolais Isabella dos Santos, ou encore la sulfureuse compagnie pétrolière d’Etat de l’Azerbaïdjan.