{"id":33672,"date":"2023-02-22T18:33:46","date_gmt":"2023-02-22T16:33:46","guid":{"rendered":"https:\/\/www.fbf.fr\/fr\/?p=33672"},"modified":"2025-07-10T11:29:14","modified_gmt":"2025-07-10T09:29:14","slug":"application-de-la-retenue-a-la-source-3-questions-a-etienne-barel","status":"publish","type":"post","link":"https:\/\/fbf.fr\/fr\/application-de-la-retenue-a-la-source-3-questions-a-etienne-barel\/","title":{"rendered":"Application de la retenue \u00e0 la source : 3 questions \u00e0 Etienne Barel"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">L\u2019administration fiscale vient de publier trois documents dans le BOFIP relatifs \u00e0 l\u2019application de la retenue \u00e0 la source pr\u00e9vue \u00e0 l\u2019<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000037526673\/2018-12-01\" target=\"_blank\" rel=\"noreferrer noopener\">article 119 bis du code g\u00e9n\u00e9ral des imp\u00f4ts<\/a>&nbsp;par les \u00e9tablissements bancaires. Etienne Barel, Directeur g\u00e9n\u00e9ral d\u00e9l\u00e9gu\u00e9 de la FBF, revient sur cette publication et explique en quoi celle-ci est probl\u00e9matique pour le march\u00e9.<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Pouvez-vous nous dire sur quoi portent ces trois documents publi\u00e9s au BOFIP ?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Depuis plusieurs ann\u00e9es, le champ de la retenue \u00e0 la source est une question qui oppose les \u00e9tablissements bancaires et l\u2019administration fiscale. La publication r\u00e9cente dans le BOFIP \u00e9tait cens\u00e9e poser un cadre clair et coh\u00e9rent avec les r\u00e8gles l\u00e9gislatives existantes pour des op\u00e9rations d\u2019acquisition temporaire d\u2019actions fran\u00e7aises ou des op\u00e9rations sur d\u00e9riv\u00e9s dont le sous-jacent comporte des actions fran\u00e7aises.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Cette publication r\u00e9pond-elle aux attentes de la profession et des publics concern\u00e9s ?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Malheureusement non. Dans les documents qu\u2019elle a publi\u00e9s, l\u2019administration fiscale ne d\u00e9finit pas du tout ce cadre clair et op\u00e9rationnel, permettant \u00e0 tous les \u00e9tablissements financiers et \u00e0 leurs clients de disposer de la s\u00e9curit\u00e9 juridique et fiscale qu\u2019ils sont en droit d\u2019attendre pour leurs transactions. Au contraire elle accentue l\u2019incertitude \u00e0 laquelle vont \u00eatre confront\u00e9s les acteurs \u00e9conomiques, car l\u2019administration s\u2019\u00e9carte des r\u00e8gles l\u00e9gislatives existantes sans apporter de justification juridique \u00e0 sa position, ni aucune pr\u00e9cision sur la retenue \u00e0 la source qui serait selon elle applicable dans les situations qu\u2019elle vise. Ceci est extr\u00eamement pr\u00e9judiciable pour la place de Paris, qui avait su montrer sa capacit\u00e9 \u00e0 attirer les plus grands \u00e9tablissements post-Brexit.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Comment faire pour obtenir cette clart\u00e9 juridique et fiscale alors ?<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">La profession bancaire esp\u00e9rait que la publication de ces documents au BOFIP, qu&rsquo;elle appelait de ses v\u0153ux, \u00e9tablisse clairement le cadre permettant aux banques d\u2019exercer leur activit\u00e9. Faute d\u2019avoir eu une r\u00e9ponse en ligne avec le cadre l\u00e9gislatif existant, elle examine les voies de recours \u00e0 sa disposition pour que le juge puisse \u00ab dire le droit \u00bb en la mati\u00e8re et qu\u2019ainsi un dispositif op\u00e9rant et juridiquement certain puisse \u00eatre appliqu\u00e9 par l\u2019ensemble des acteurs du march\u00e9.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019administration fiscale vient de publier trois documents dans le BOFIP relatifs \u00e0 l\u2019application de la retenue \u00e0 la source pr\u00e9vue \u00e0 l\u2019article 119 bis du code g\u00e9n\u00e9ral des imp\u00f4ts&nbsp;par les \u00e9tablissements bancaires. Etienne Barel, Directeur g\u00e9n\u00e9ral d\u00e9l\u00e9gu\u00e9 de la FBF, revient sur cette publication et explique en quoi celle-ci est probl\u00e9matique pour le march\u00e9. Pouvez-vous [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":33671,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"","views":10873,"viewed_at":"1778494659"},"categories":[1585,3440,3348,3321,1582],"tags":[3338,3272],"class_list":["post-33672","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","category-fiscalite","category-industrie-bancaire-francaise","category-mots-cles","category-rubrique-newsroom","tag-fiscalite","tag-industrie-bancaire-francaise"],"yoast_head":"<title>Application de la retenue \u00e0 la source : 3 questions \u00e0 Etienne Barel - Actualit\u00e9s - F\u00e9d\u00e9ration bancaire fran\u00e7aise (FBF)<\/title>\n<meta name=\"description\" content=\"L\u2019administration fiscale vient de publier trois documents dans le BOFIP relatifs \u00e0 l\u2019application de la retenue \u00e0 la source pr\u00e9vue \u00e0 l\u2019article 119 bis du code g\u00e9n\u00e9ral des imp\u00f4ts par les \u00e9tablissements bancaires. Etienne Barel, Directeur g\u00e9n\u00e9ral d\u00e9l\u00e9gu\u00e9 de la FBF, revient sur cette publication et explique en quoi celle-ci est probl\u00e9matique pour le march\u00e9.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fbf.fr\/fr\/application-de-la-retenue-a-la-source-3-questions-a-etienne-barel\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Application de la retenue \u00e0 la source : 3 questions \u00e0 Etienne Barel - Actualit\u00e9s - F\u00e9d\u00e9ration bancaire fran\u00e7aise (FBF)\" \/>\n<meta property=\"og:description\" content=\"L\u2019administration fiscale vient de publier trois documents dans le BOFIP relatifs \u00e0 l\u2019application de la retenue \u00e0 la source pr\u00e9vue \u00e0 l\u2019article 119 bis du code g\u00e9n\u00e9ral des imp\u00f4ts par les \u00e9tablissements bancaires. Etienne Barel, Directeur g\u00e9n\u00e9ral d\u00e9l\u00e9gu\u00e9 de la FBF, revient sur cette publication et explique en quoi celle-ci est probl\u00e9matique pour le march\u00e9.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/fbf.fr\/fr\/application-de-la-retenue-a-la-source-3-questions-a-etienne-barel\/\" \/>\n<meta property=\"og:site_name\" content=\"F\u00e9d\u00e9ration bancaire fran\u00e7aise\" \/>\n<meta property=\"article:published_time\" content=\"2023-02-22T16:33:46+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-07-10T09:29:14+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/fbf.fr\/uploads\/2023\/02\/Etienne-Barel-Directeur-general-delegue-de-la-Federation-bancaire-francaise.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"500\" \/>\n\t<meta property=\"og:image:height\" content=\"538\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"ggenty\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"ggenty\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/fbf.fr\\\/fr\\\/application-de-la-retenue-a-la-source-3-questions-a-etienne-barel\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fbf.fr\\\/fr\\\/application-de-la-retenue-a-la-source-3-questions-a-etienne-barel\\\/\"},\"author\":{\"name\":\"ggenty\",\"@id\":\"https:\\\/\\\/fbf.fr\\\/fr\\\/#\\\/schema\\\/person\\\/ad83099e53833e6be48926e3ddb731e0\"},\"headline\":\"Application de la retenue \u00e0 la source : 3 questions \u00e0 Etienne Barel\",\"datePublished\":\"2023-02-22T16:33:46+00:00\",\"dateModified\":\"2025-07-10T09:29:14+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/fbf.fr\\\/fr\\\/application-de-la-retenue-a-la-source-3-questions-a-etienne-barel\\\/\"},\"wordCount\":397,\"publisher\":{\"@id\":\"https:\\\/\\\/fbf.fr\\\/fr\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/fbf.fr\\\/fr\\\/application-de-la-retenue-a-la-source-3-questions-a-etienne-barel\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fbf.fr\\\/uploads\\\/2023\\\/02\\\/Etienne-Barel-Directeur-general-delegue-de-la-Federation-bancaire-francaise.jpg\",\"keywords\":[\"Fiscalit\u00e9\",\"Industrie bancaire fran\u00e7aise\"],\"articleSection\":[\"Actualit\u00e9s\",\"Fiscalit\u00e9\",\"Industrie bancaire fran\u00e7aise\",\"Mots-cl\u00e9s\",\"Newsroom\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/fbf.fr\\\/fr\\\/application-de-la-retenue-a-la-source-3-questions-a-etienne-barel\\\/\",\"url\":\"https:\\\/\\\/fbf.fr\\\/fr\\\/application-de-la-retenue-a-la-source-3-questions-a-etienne-barel\\\/\",\"name\":\"Application de la retenue \u00e0 la source : 3 questions \u00e0 Etienne Barel - Actualit\u00e9s - F\u00e9d\u00e9ration bancaire fran\u00e7aise (FBF)\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/fbf.fr\\\/fr\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/fbf.fr\\\/fr\\\/application-de-la-retenue-a-la-source-3-questions-a-etienne-barel\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/fbf.fr\\\/fr\\\/application-de-la-retenue-a-la-source-3-questions-a-etienne-barel\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/fbf.fr\\\/uploads\\\/2023\\\/02\\\/Etienne-Barel-Directeur-general-delegue-de-la-Federation-bancaire-francaise.jpg\",\"datePublished\":\"2023-02-22T16:33:46+00:00\",\"dateModified\":\"2025-07-10T09:29:14+00:00\",\"description\":\"L\u2019administration fiscale vient de publier trois documents dans le BOFIP relatifs \u00e0 l\u2019application de la retenue \u00e0 la source pr\u00e9vue \u00e0 l\u2019article 119 bis du code g\u00e9n\u00e9ral des imp\u00f4ts par les \u00e9tablissements bancaires. 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