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(
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)
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[5] => Array
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[name] => Internet, Media
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[0] => Array
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[link] => https://book.coe.int/en/199-internet
[name] => Internet
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[1] => Array
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[id] => 200
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[2] => Array
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[link] => https://book.coe.int/en/201-media-freedom
[name] => Media freedom
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(
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[link] => https://book.coe.int/en/202-cybercrime
[name] => Cybercrime
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)
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[name] => Bioethics
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[name] => Pharmaceutical and healthcare Europe
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)
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[2] => Array
(
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[name] => Health protection
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(
)
)
)
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[7] => Array
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[id] => 208
[link] => https://book.coe.int/en/208-culture-heritage-nature
[name] => Culture, Heritage, Nature
[desc] =>
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[0] => Array
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[id] => 210
[link] => https://book.coe.int/en/210-european-cultural-convention
[name] => European Cultural Convention
[desc] =>
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(
)
)
[1] => Array
(
[id] => 211
[link] => https://book.coe.int/en/211-intercultural-and-interreligious-dialogue
[name] => Intercultural and interreligious dialogue
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(
)
)
[2] => Array
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[link] => https://book.coe.int/en/212-biological-diversity-bern-convention
[name] => Biological diversity - Bern Convention
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(
)
)
[3] => Array
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[link] => https://book.coe.int/en/214-climate-change
[name] => Climate change
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[link] => https://book.coe.int/en/216-council-of-europe-and-european-union-different-roles-shared-values
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[link] => https://book.coe.int/en/226-teaching-history
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1
Catalog
PDF - Les incitations fiscales et la protection de la biodiversité en Europe (Sauvegarde de la nature n° 143) (2005)
Ce rapport analyse des options permettant d'exploiter les incitations fiscales dans la promotion de la sauvegarde de la diversité biologique et paysagère en Europe. Il examine comment les incitations fiscales s'articulent avec d'autres options envisageables dans les politiques de sauvegarde de la nature (Partie I) avant de décrire d'autres mesures mises en oeuvre en Europe et ailleurs et qui profitent directement aux propriétaires fonciers (Partie II) ou créent un climat favorable au secteur de la conservation (Partie III). La Partie IV fournit quelques idées utiles dans la conception de mesures fiscales. La Partie V formule des conclusions et énonce des projets d'éléments pour une future recommandation aux Etats membres du Conseil de I'Europe sur le développement de mesures d'incitation fiscale pour étayer les mesures de protection de la diversité biologique.
Introduction : objectifs et méthodologie
I. Synthèse des options en matière de politique de sauvegarde
A. Mesures de nature réglementaire
B. Mesures non réglementaires: I'essor des mesures incitatives
C. Quelle place donner aux incitations fiscales?
II. Incitations fiscales qui soutiennent directement les propriétaires fonciers
A. Taxes foncières
1. Impôts sur les mutations (droits d'enregistrement et droits de timbre)
2. Taxes foncières locales (impôts)
a. Taux préférentiels pour la sauvegarde de la nature
b. Impact sur les recettes des collectives locales
B. Fiscalité personnelle et générale
1. Impôt sur le revenu
a. Allégements fiscaux accordes pour des pratiques de gestion des sols
b. Allégements en cas de cession d'intérêts fonciers (servitudes environnementales)
2. Impôt sur la fortune
3. Taxe sur la valeur ajoutée sur les dépenses liées a la sauvegarde de la nature
4. Impôt sur les plus-values
5. Taxe sur les héritages (droits de succession)
6. Succession ab intestat
III. Des cadres fiscaux favorables au secteur de la conservation
A. Le statut fiscal des organisations privées de défense de I'environnement
B. Mesures pour encourager les dons
C. Initiatives visant à simplifier les dons
1. Orientation et information
2. Démarches administratives
3. Dons internationaux
D. Affecter des recettes fiscales a la sauvegarde de la nature
E. allégements fiscaux sur les investissements respectueux de I'environnement
IV. Indicateurs pratiques pour la conception d'incitations fiscales
A. Objectifs
B. Mécanismes d'assurance qualité
1. Critères de sélection
2. Estimation du prix des terres obtenues à titre gratuit
3. Organisations habilitées a recevoir des dons
4. Sanctions et garanties
V. Conclusion et Recommandations
A. Freins actuels aux politiques fiscales favorables a la diversité biologique
B. Opportunités identifiées
C. Recommandations
Annexe : Questionnaire diffusé auprès des Parties contractantes
Ce rapport analyse des options permettant d'exploiter les incitations fiscales dans la promotion de la sauvegarde de la diversité biologique et paysagère en Europe. Il examine comment les incitations fiscales s'articulent avec d'autres options envisageables dans les politiques de sauvegarde de la nature (Partie I) avant de décrire d'autres mesures mises en oeuvre en Europe et ailleurs et qui profitent directement aux propriétaires fonciers (Partie II) ou créent un climat favorable au secteur de la conservation (Partie III). La Partie IV fournit quelques idées utiles dans la conception de mesures fiscales. La Partie V formule des conclusions et énonce des projets d'éléments pour une future recommandation aux Etats membres du Conseil de I'Europe sur le développement de mesures d'incitation fiscale pour étayer les mesures de protection de la diversité biologique.
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