{"id":389,"date":"2023-02-15T15:00:22","date_gmt":"2023-02-15T14:00:22","guid":{"rendered":"https:\/\/www.tribunal-nature.org\/blog\/op-ed-bail-fiscal-espagnol-affaire-classee-pas-vraiment-espagne-commission-lico-leasing-et-pequenos-y-medianos-astilleros-sociedad-de-reconversion-commission-caixabank-e-a-commissi\/"},"modified":"2023-02-15T15:00:22","modified_gmt":"2023-02-15T14:00:22","slug":"op-ed-bail-fiscal-espagnol-affaire-classee-pas-vraiment-espagne-commission-lico-leasing-et-pequenos-y-medianos-astilleros-sociedad-de-reconversion-commission-caixabank-e-a-commissi","status":"publish","type":"post","link":"https:\/\/www.tribunal-nature.org\/blog\/op-ed-bail-fiscal-espagnol-affaire-classee-pas-vraiment-espagne-commission-lico-leasing-et-pequenos-y-medianos-astilleros-sociedad-de-reconversion-commission-caixabank-e-a-commissi\/","title":{"rendered":"Op-Ed: \u00ab\u00a0Bail fiscal espagnol: affaire class\u00e9e?  Pas vraiment (Espagne\/Commission, Lico Leasing et Peque\u00f1os y Medianos Astilleros Sociedad de Reconversi\u00f3n\/Commission, Caixabank e.a.\/Commission, C-649\/20 P, C-658\/20, C-662\/20 P) \u00bb par Alexandre Pic\u00f3n"},"content":{"rendered":"<div>\n<p>Op-Ed: \u00ab\u00a0Bail fiscal espagnol: affaire class\u00e9e?  Pas vraiment (<em>Espagne contre Commission, Lico Leasing et Peque\u00f1os y Medianos Astilleros Sociedad de Reconversi\u00f3n contre Commission, Caixabank e.a. contre Commission<\/em>C-649\/20 P, C-658\/20, C-662\/20 P) \u00bb par Alexandre Pic\u00f3n<\/p>\n<div>\n<div class=\"no-pointer\">\n<p>Le 2 f\u00e9vrier 2023, la Cour de justice a rendu son arr\u00eat d\u00e9finitif dans l\u2019affaire dite du \u00ab\u00a0bail fiscal espagnol\u00a0\u00bb (affaires jointes C-649\/20 P, C-658\/20, C-662\/20 P) annulant partiellement l\u2019arr\u00eat du Tribunal et annulant la d\u00e9cision de la Commission.<\/p>\n<p>L\u2019arr\u00eat porte sur un r\u00e9gime fiscal complexe qui permettait d\u2019accorder des remises aux compagnies maritimes pour l\u2019achat de nouveaux navires.  Via le r\u00e9gime espagnol du bail fiscal (STL), les groupements d\u2019int\u00e9r\u00eat \u00e9conomique (GIE) et les investisseurs y participant b\u00e9n\u00e9ficiaient d\u2019avantages fiscaux, qui \u00e9taient ensuite partiellement transf\u00e9r\u00e9s aux compagnies maritimes qui achetaient un nouveau navire.<\/p>\n<p>Apr\u00e8s une tr\u00e8s longue bataille juridique qui a dur\u00e9 pr\u00e8s de 10 ans et impliqu\u00e9 quatre arr\u00eats des tribunaux de l\u2019UE, la<\/p>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Op-Ed: \u00ab\u00a0Bail fiscal espagnol: affaire class\u00e9e? Pas vraiment (Espagne contre Commission, Lico Leasing et Peque\u00f1os y Medianos Astilleros Sociedad de&#8230;<\/p>\n","protected":false},"author":3,"featured_media":421,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-389","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-droit-de-lenvironnement","wpcat-2-id"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Op-Ed: \u00ab\u00a0Bail fiscal espagnol: affaire class\u00e9e? Pas vraiment (Espagne\/Commission, Lico Leasing et Peque\u00f1os y Medianos Astilleros Sociedad de Reconversi\u00f3n\/Commission, Caixabank e.a.\/Commission, C-649\/20 P, C-658\/20, C-662\/20 P) \u00bb par Alexandre Pic\u00f3n - TRIBUNAL-NATURE<\/title>\n<meta name=\"description\" content=\"Op-Ed: \u00ab\u00a0Bail fiscal espagnol: affaire class\u00e9e? Pas vraiment (Espagne\/Commission, Lico Leasing et Peque\u00f1os y Medianos Astilleros Sociedad de Reconversi\u00f3n\/Commission, Caixabank e.a.\/Commission, C-649\/20 P, C-658\/20, C-662\/20 P) \u00bb par Alexandre Pic\u00f3n article de TRIBUNAL-NATURE\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tribunal-nature.org\/blog\/op-ed-bail-fiscal-espagnol-affaire-classee-pas-vraiment-espagne-commission-lico-leasing-et-pequenos-y-medianos-astilleros-sociedad-de-reconversion-commission-caixabank-e-a-commissi\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Op-Ed: \u00ab\u00a0Bail fiscal espagnol: affaire class\u00e9e? Pas vraiment (Espagne\/Commission, Lico Leasing et Peque\u00f1os y Medianos Astilleros Sociedad de Reconversi\u00f3n\/Commission, Caixabank e.a.\/Commission, C-649\/20 P, C-658\/20, C-662\/20 P) \u00bb par Alexandre Pic\u00f3n - TRIBUNAL-NATURE\" \/>\n<meta property=\"og:description\" content=\"Op-Ed: \u00ab\u00a0Bail fiscal espagnol: affaire class\u00e9e? 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