Français – Page 41

Le 15 décembre dernier s’est tenue l’assemblée des membres d’Accountancy Europe. Lors de cette assemblée les membres ont été appelés à désigner un successeur à Christine Cloquet, membre ITAA active, dont le mandat touchait à sa fin.

Conformément aux dispositions du protocole relatif à la représentation internationale des professionnels belges signé entre l’ITAA et l’IRE, l’ITAA soutenait la candidature de l’actuel Président de l’IRE, Tom Meuleman, bien que le règlement interne ne permette pas aux instituts belges de voter pour un candidat belge.

Tom Meuleman a été élu à l’unanimité des membres ! L’ITAA tient à le féliciter chaleureusement !

Le conseil de l’ITAA tient aussi à remercier particulièrement Christine pour son engagement au service de la profession et des professionnels belges lors de son mandat au Board! Christine poursuit son engagement au sein de la CFE – Tax Advisers Europe, dans la commission revue qualité et les jurys d’examens de l’ITAA. Un tout grand merci !

Il y a 4 ans Unifiedpost et l’ITAA lançaient un projet ambitieux : mettre à disposition de tous les entrepreneurs et leurs experts-comptables ou conseillers fiscaux en Belgique une « Billtobox », boite de facturation électronique.

Ce partenariat permet aussi de s’assurer que la plateforme conviendra toujours aux besoins des membres ITAA et de leurs clients : les retours des utilisateurs sont pris très aux sérieux, un groupe de travail mixte membres ITAA et équipe Unifiedpost se penche régulièrement sur les priorités dans l’évolutions des outils.

Cette année, cela se matérialise notamment par une mise à jour importante de l’interface de Billtobox le 22 décembre 2021. Vous retrouverez les détails via ce lien : https://help.billtobox.com/hc/fr-be/articles/4412542532626.

Concrètement la «console Billtobox » nouvelle interface pour les experts-comptables est à présent disponible.
Rappelons aussi que Billtobox est gratuit pour les membres ITAA et est proposé au prix le plus bas du marché par dossier client.

À plus long terme ce partenariat entre l’ITAA et un acteur solide de la fintech belge et européenne est une assurance que les données des entreprises utilisées par les experts-comptables soient traitées conformément aux valeurs des professions d’expert-comptable et de conseiller fiscal.

Depuis la mi-novembre 2021,de nombreux membres ont signalé au servicedesk de l’ITAA la disparition des données de contact de différents services de l’administration fiscale. L’ITAA a également reçu de nombreuses plaintes concernant l’indisponibilité téléphonique du SPF Finances et des temps d’attente disproportionnés.

L’ITAA a donc interrogé l’administration à ce sujet. Le SPF Finances a lancé début décembre 2021un projet de refonte de leur téléphonie ayant pour objectif de faciliter la communication avec les agents des administrations, des PME et des grandes entreprises ayant les compétences pour répondre aux questions. L’administration IPP (personnes physiques) devrait suivre le même chemin au cours de l’année 2022.

Malgré l’objectif ambitieux du SPF Finances de faciliter les communications, ce qu’il faut encourager, l’ITAA constate que, depuis le changement début décembre 2021, les membres éprouvent au contraire davantage de difficultés qu’auparavant à obtenir des réponses à leurs questions téléphoniques. Les membres nous rapportent un temps d’attente extrêmement long et qui ne débouche souvent pas sur une réponse à la question posée.

Position de l’ITAA

L’ITAA s’est d’abord insurgé contre le manque de communication de la part du SPF Finances sur un tel changement impactant les professionnels : il n’est pas admissible que ce changement ne soit pas annoncé largement à l’avance et ne se fasse pas par phases afin d’habituer les contribuables, les professionnels et les agents du fisc à la nouvelle méthode !

En outre,l’ITAA plaide pour que le SPF Finances affine la nouvelle méthode mise en place afin de réellement garantir un contact téléphonique qui favorise effectivement une réponse pertinente et plus rapide aux questions posées. Sur le terrain, nous constatons malheureusement que le contact ne s’est pas amélioré, malgré la volonté de mieux faire.

Enfin, l’ITAA demande que les membres puissent disposer d’un moyen direct de contacter un agent de l’administration ayant accès aux dossiers lorsqu’ils font face à un souci urgent pour leur clientèle. Par exemple, via une ligne directe par type d’impôt et qui serait réservée aux professionnels.

EU Commission Adopts Directive on Minimum Tax & OECD Model Rules Published

The European Commission adopted yesterday the proposal for an EU directive on global minimum level of taxation for multinational groups. The directive intends to implement the OECD Pillar 2 agreement into the European Union, and will become EU law once adopted with unanimous vote of all Member states. The College approval follows the publication of the OECD Pillar 2 Model three days ago, which contains detailed rules to assist governments in the implementation of minimum 15% tax rate as of 2023.

“The model rules are a significant building-block in the development of a two-pillar solution, converting the foundations of a political agreement reached in October into enforceable rules. The fact that Inclusive Framework members have managed to reach a consensus on this detailed and comprehensive set of technical rules demonstrates their commitment to a co-ordinated solution to addressing the challenges raised by an increasingly digitalised and globalised economy.”, said Pascal Saint-Amans, Director of the OECD Centre for Tax Policy and Administration. Further detail on the implementation rules (ie. the commentary) is expected in January 2022.

The EU Directive implementation Pillar 2 directive into EU law follows the OECD model rules to ensure consistency, with one notable departure: in addition to cross-border operating MNEs, the EU directive is intended to apply to domestic groups reaching the threshold of €750 million revenue (combined financial revenues per year), with either a parent or a subsidiary situated in an EU Member State. The provision on application of the directive to domestic entities is unlikely to have significant impact and is intended to ensure consistency with EU law principles, notably the principle of equal treatment (non-discrimination). As consequence, the Under-Taxed Payments Rule will only apply to external transactions, and not on intra-EU level.

The implementation of the Pillar 2 directive affects existing EU tax law provisions (ATAD), specifically for the Controlled Foreign Company (CFC) rules, which could interact with the Income Inclusion Rule, the primary rule of Pillar 2, which merits amendments of ATAD. In practice, ATAD CFC rules will take precedence and any additional taxes paid by a parent company under a CFC legislation in a given fiscal year will be taken into consideration by attributing those to the relevant low-taxed entity for the purpose of computing its (jurisdictional) effective tax rate.

Some Member states like Estonia have expressed their reservations, with the file now in the hands of the upcoming French presidency of the EU. Additional hurdles include problems with US implementation, where the Build Better Act (which passed the House) has been effectively blocked in the Senate by Democratic Senator Joe Munchin, citing fears of rising inflation and the effect of the bill on the US federal deficit. The White House specifically named Senator Munchin as putting in jeopardy not only the minimum tax provisions but also President Biden’s flagship $1.75 trillion social spending bill.

EU Commissioner Paolo Gentiloni, responsible for Economy, said that he is confident the bill would pass the US Senate, and the Commission is already looking towards the new framework for business taxation in the EU (BEFIT), aimed to streamline corporate taxation rules and create a more business-friendly environment in the Single Market. Commissioner Gentiloni also added: “In October of this year, 137 countries supported a historic multilateral agreement to transform global corporate taxation, addressing longstanding injustices while preserving competitiveness. Just two months later, we are taking the first step to put an end to the tax race to the bottom that harms the European Union and its economies. The directive we are putting forward will ensure that the new 15% minimum effective tax rate for large companies will be applied in a way that is fully compatible with EU law. We will follow up with a second directive next summer to implement the other pillar of the agreement, on the reallocation of taxing rights, once the related multilateral convention has been signed. The European Commission worked hard to facilitate this deal and I am proud that today we are at the vanguard of its global rollout.”

EU Commission Vice-President Dombrovski added: “By moving quickly to align with the far-reaching OECD agreement, Europe is playing its full part in creating a fairer global system for corporate taxation. This is particularly important at a time when we need to increase public financing for fair sustainable growth and investment and meet public financing needs too – both for tackling the pandemic’s aftermath and driving forward the green and digital transitions. Putting the OECD agreement on minimum effective taxation into EU law will be vital for fighting tax avoidance and evasion while preventing a ‘race to the bottom’ with unhealthy tax competition between countries. It is a major step forward for our fair taxation agenda.”, Mr Dombrovski said.

EU Adopts Shell Entities Directive

The European Commission yesterday adopted a proposal for a directive on the misuse of shell entities, or unshell legislation in the EU-bubble jargon. The directive aims to enable more tools for tax authorities to detect the misuse of shell entities, by requiring reporting (relevant disclosure) in tax returns and consequently denying benefits of tax treaties and EU tax law.

The Directive does not define shell entities, but requires certain criteria to be fulfilled (gateway principle and substance requirements), to allow the tax administrations to designate an entity as a shell. In practice, the gateway principle will look into activities of the entities based on the income where 75% of an entity’s overall revenue in the previous two tax years does not come from the entity’s trading activity or if more than 75% of its assets are real estate property or other private property of particularly high value. The second gateway element looks at the cross-border element and it is satisfied where the relevant income is received through cross-border transactions or it is passed on to other entities abroad. The final gateway indicator is linked to the corporate management and is aimed to asses whether the administrative operations of the entity are in-house or outsourced. With some exceptions, a company which ticks the boxes for these three indicators will be required to disclose in its tax return information concerning the premises of the company, bank accounts, tax residency of its directors and its employees. If an entity fails at least one of the substance indicators, it will be presumed to be a shell.

As a consequence, where a company is considered to be a shell entity, it will be denied tax treaty and EU tax law benefits, notably arising from the Parent-Subsidiary and Interest and Royalties Directives. The Member State of residence of such company can either deny to issue a tax residence certificate or the certificate shall state that the entity is a shell company. In addition, payments to third countries will be subject to withholding tax and will not be seen as passing-through the shell for tax purposes, with inbound payments taxed in the state of the shell’s shareholder as a result of this targeted tax treatment.

Commission’s impact assessment and public consultation comments from professional associations note that it remains challenging to define what constitutes a shell entity and that assessing lack of substance depends on the facts and circumstances of each specific entity and transaction. Public consultation comments also highlight that taxpayers should always have an effective right to provide evidence of their specific circumstances, particularly concerning structures that are not put in place to obtain tax advantage but for valid commercial reasons, in accordance with settled ECJ case-law. To address some of these concerns, the Commission proposal includes a ‘rebuttal of the presumption’ provisions, where tax administrations are obliged to allow companies deemed to be a shell to rebut this presumption by providing further evidence of the commercial rationale behind their business activity.

Penalties for non-compliance with the reporting requirements of this directive include administrative sanction of at least 5% of the undertaking’s turnover in the relevant tax year, if the undertaking fails to disclose relevant information or if it makes a false declaration in the tax return.

This Directive also requires unanimous support of Member states to be enacted into EU law.

EU Targets Portion of Carbon Tax Revenues & OECD Pillar 1 To Finance Post-Pandemic Recovery

The European Commission is proposing to Member states that part of the revenue generated by the July 2021 proposal for a carbon border adjustment mechanism and the emissions trading scheme (ETS) goes direct into the EU budget, in order to finance the post-pandemic recovery of the European continent. In addition, EU’s own additional resources would come as portion of the residual profits of MNEs within scope of Pillar 1, once the Multilateral Convention negotiated by the BEPS Inclusive Framework and the related EU Directive are both in force, as follows:

25% of the revenues generated by EU emissions trading become an own resource for the EU budget,
75% of the revenues generated by a carbon border adjustment mechanism become an own resource for the EU budget,
15% of the share of the residual profits of the MNEs under Pillar 1.

It is estimated that the package would be worth 17 billion Euros from 2026, as part of the new multi-annual financial framework for the EU. The Commission also aims to create a carbon market for cars and buildings which is opposed at present by France and Spain, as well as a more general opposition towards certain carbon tax measures from the Eastern European Member states who fear these policies are driving energy prices higher up.

ECJ Advocate-General Opinions in Fiat/ Ireland v Commission (State Aid)

Advocate General Pikamäe issued Opinions in Cases C-885/19 P Fiat Chrysler Finance Europe v Commission and Case C-898/19 P Ireland v Commission, proposing that the Court allows the appeal brought by Ireland and annul the Commission’s decision declaring aid which Luxembourg granted to Fiat as being incompatible with the Single Market, and to dismiss the appeal brought by Fiat Chrysler Finance Europe against the said Commission decision.

The Advocate General suggests that Ireland’s appeal should be declared acceptable in so far as the Commission’s use of the arm’s length principle is not a rule which is expressly codified in national law, therefore in breach of the Treaty provisions governing the division of competences between the European Union and the Member States and providing for a prohibition of harmonisation in the field of direct taxation.

Regarding Fiat’s appeal, the Advocate-General suggests that the Court dismisses the appeal in its entirety. The General Court correctly held that the Commission was not required to take account of the intra-group and cross-border elements of the effects of the tax ruling when determining whether that ruling conferred an advantage, in accordance with applicable provisions of Article 107(1) of the Treaty, the Advocate General notes.

The opinions of EU Advocates General are of advisory character and are not binding for the European Court of Justice.

Annual Report 2021 – CFE Tax Advisers Europe

We are very pleased to inform you that CFE Tax Advisers Europe, in cooperation with IBFD, has published its Annual Report for 2021.CFE President Piergiorgio Valente said of the occasion: “In 2021, the CFE Executive Board together with the Technical Committees and CFE Team continued to work on existing projects and focus on relevant new technical publications and policy developments, in close conjunction with the Member Organisations and in synergy with the work of the EU institutions and the OECD. Spurred on by the limitations on meeting in-person due to the pandemic, CFE also accelerated the implementation of our Digital Strategy, a key part of which is the creation of digital, online content for our members. The silver lining of this crisis has been the opportunity to transfer and deliver content online, allowing us to provide the best experts and speakers, for the benefit of our joint membership. We have been able to deliver content on international and European tax law and policy to all our members. CFE is proud to be a relatively small organisation with a significant impact. With a small technical team but very dedicated volunteers from our Member Organisations and advisers who volunteer to assist the CFE Executive Board, we have made and continue to make significant impact on the development of the tax profession. We work with our members and gather the best professionals across Europe to share their expertise, exchange views, learn from each other, and most importantly, agree on a common European view on tax policy which is then conveyed to the EU, the OECD, UN and the Platform for Collaboration on Tax. The focus on international tax policy continues to evolve and CFE will continue to support our Member Organisations in their educational endeavours for their members. In doing this CFE continues to give continuous, high-level participation at EU, OECD, UN level and, thus, ensure that tax professionals have a voice that is heard in matters of international tax policy.”

On behalf of the CFE Executive Board, we wish all our members, partners and colleagues a very joyful holiday season and a successful New Year.

Des contrôles exécutés par le SPF Finances montrent que certaines entreprises ne versent pas de précompte professionnel pour les rémunérations qu’elles payent à leurs dirigeants d’entreprise, ou en versent trop peu.

Les entreprises concernées sont invitées à régulariser leur situation et à verser le précompte professionnel manquant. Dans le courant de l’année 2022, l’Administration effectuera une action de contrôle du précompte professionnel non payé ou insuffisamment payé et appliquera systématiquement les sanctions légalement prévues.

Pour votre information, voici un rappel des règles légales.

Personnes physiques qui exercent la fonction de dirigeant d’entreprise

Pour les rémunérations (y compris les avantages de toute nature) payées ou attribuées par une entreprise à un dirigeant d’entreprise – personne physique, le précompte professionnel doit être versé dans les 15 jours qui suivent la fin du mois/du trimestre au cours duquel les rémunérations ont été payées ou attribuées. Le fait que le dirigeant d’entreprise effectue des versements anticipés ne dispense pas l’entreprise de cette obligation.

Ces rémunérations doivent en outre être reprises sur une fiche 281.20 de l’année au cours de laquelle le paiement ou l’attribution a eu lieu. Cette fiche doit être introduite via Belcotax-on-web avant le 1er mars de l’année qui suit celle du paiement ou de l’attribution de ces revenus.

Les sommes prélevées sur les bénéfices et accordées par l’assemblée générale en faveur des dirigeants d’entreprise, sont considérées comme payées ou attribuées à la date à laquelle les montants sont mis à disposition du dirigeant d’entreprise. Le précompte professionnel relatif à ces sommes doit être versé dans les quinze jours qui suivent la fin du mois au cours duquel ladite mise à disposition a eu lieu. Une fiche 281.20 doit également être établie pour l’année de cette mise à disposition, et non donc pour l’exercice comptable auquel se rapporte le résultat.

Personnes morales qui exercent la fonction de dirigeant d’entreprise

Les revenus alloués aux personnes morales belges ou aux non-résidents avec une forme juridique similaire qui exercent, dans une entreprise, la fonction de dirigeant d’entreprise sont souvent mentionnés à tort dans une fiche 281.20, qui est destinée uniquement aux personnes physiques.

Pour les revenus alloués aux personnes morales belges qui exercent une fonction de dirigeant d’entreprise, l’entreprise doit, à défaut de facture, établir une fiche 281.50. Dans ce cas, aucun précompte professionnel ne doit être versé.

EUROPEAN COMMISSION CONSIDERING AN EU-WIDE REGULATION OF TAX ADVISERS

The European Commission is reportedly considering to introduce a regulation of professional tax advisers in the EU, in response to the Pandora Papers. Its Directorate-General for Taxation (DG TAXUD) would be investigating the possibility of creating an EU-wide framework and enforcement mechanism if a professional tax adviser has breached professional ethics, because the transparency measures taken as responses to previous tax leaks have another target and don’t focus on the profession itself.

THE OECD MODEL RULES ON PILLAR II TO BE RELEASED ON MONDAY 20 DECEMBER

The OECD mode rules, designed to help participating countries to implement the OECD tax deal on Pillar II, will be released on Monday 20 December at 11:00 a.m. First drafts leaked in the press last week show the details around how companies will have to calculate the newly agreed global minimum tax. The model rules also give details on key open questions, including defining what kind of payroll and tangible asset costs are eligible for a carve-out from the rule, and how the rules will deal with timing differences between when profits are recorded and when taxes are paid. A draft of the OECD model rules dated November 20 is available here.

EUROPEAN COMMISSION TO PROPOSE THREE NEW EU OWN RESOURCES

The European Commission will reportedly propose on 22 December a basket of three new EU own resources, to help pay back the €750 billion ‘Next Generation EU’ economic recovery plan. According to a draft communication, the Commission should propose a resource based on the EU Emissions Trading System (ETS), a Carbon Border Adjustment Mechanism (CBAM) and “an own resource equivalent to [X]% of a share of the residual profits of the largest and most profitable multinational enterprises that are reallocated to EU Member States under the agreement on a reform of the international tax framework”. Concretely, Member States would have to provide a national contribution to the EU budget based on the share of the taxable profits of multinational enterprises re-allocated to each Member State under Pillar One. This own resource would be introduced once the Multilateral Convention negotiated by the OECD and the related EU Directive, would both be in force and effectively apply. The draft communication also recalls that the Commission will propose additional new own resources, which could include a Financial Transaction Tax and an own resource linked to the corporate sector. This second package would build on the upcoming ’Business in Europe: Framework for Income Taxation’ (BEFIT) proposal.

FIAT STATE AID CASE: ADVOCATE GENERAL PRIIT PIKAMÄE SUBMITS HIS OPINION

On Thursday 16 December, Advocate General Priit Pikamäe proposed, in a non-binding opinion, that the European Court of Justice (ECJ) set aside the EU General Court’s judgment from 2019 in the cases Luxembourg and Fiat Chrysler Finance Europe v Commission (T-755/15 and T-759/15), allow the appeal brought by Ireland and annul Commission Decision (EU) 2016/2326 declaring aid which Luxembourg granted to Fiat as being incompatible with the internal market. Ireland intervened in the court procedure because the country was ordered by the European Commission, in a similar case, to recover €13 billion plus interest from Apple and won its appeal against this decision. Ireland argued that instead of relying on Luxembourg law, the Commission came up with its own version of the “arm’s length principle”. Mr Pikamäe suggests that the ECJ gives final judgment in the matter and hold that the General Court “infringed the provisions governing the division of competences between the European Union and its Member States”. He proposes, however, that the appeal brought separately by Fiat Chrysler Finance Europe against the same judgment should be dismissed.

EUROPEAN COMMISSION REGISTERS EUROPEAN CITIZENS’ INITIATIVE FOR ‘GREEN VAT’

The European Commission announced on Wednesday 15 December that it had registered a European Citizens’ Initiative which aims to introduce a ‘green VAT’ to stimulate sustainable products and services. Concretely, the organisers of the initiative call for a reduction of the VAT rate for green products and incentives for businesses to produce in a resource and environmentally-friendly way. They now have six months to collect signatures (1 million statements of support from seven Member States) in order to force the Commission to act.

CLAES BENGTSSON APPOINTED PRINCIPAL ADVISER AT DG TAXUD

The European Commission appointed on Tuesday 14 December Claes Bengtsson as Principal Adviser for Strategy and Economic Analysis Coordination in its Directorate-General for Taxation and Customs Union (DG TAXUD). Claes Bengtsson, a Danish official, is currently Head of Unit in the Chief Economist Team of the Directorate-General for Competition (DG COMP). Previously, he was also Deputy Head of Unit and Deputy Chief Economist in DG COMP and served as Head of Section at the Danish Ministry of Finance. In his new position, Mr Bengtsson will provide leadership and guidance on cross cutting economic analysis issues linked to DG TAXUD policies.

Save the date to join Accountancy Europe’s Green Recovery Counts online event.

The COVID-19 crisis has demonstrated the strong interconnection between economic, environmental, and social issues. Building a sustainable economic environment should remain on top of the worldwide policy agendas.

GENERAL INFO

Time and Date: 10:00-13:30 CET 27 January
Location: Webinar

OUR EVENT

We’ll debate the legislative framework for a fair, green and digital recovery exploring topics such as:

SMEs resilience and risk management
corporate governance and the EC expected proposals
the role of public sector in green transition

SPEAKERS

Luc Hendrickx, SME United
Burçak Inel, European Banking Federation
Anne-Helene Monsellato, ecoDA
Julia Otten, Frank Bold
Aleksandra Palinska, Finance Watch
more speakers to come…

La Commission des normes comptables publie un addendum à l’avis CNC 2019/06 – Transfert intra-groupe. Elle y précise un cas de figure qui n’avait pas été abordé dans l’avis, à savoir la comptabilisation de la compensation pour le transfert intra-groupe dans le chef de la société transférante en cas d’absence ou d’insuffisance d’impôts belges sur le résultat au compte 4500.

Les articles concernant la revue qualité ont été revus à fond et étendus. Ces articles adaptés sont désormais disponible sur BeExcellent. En outre, deux articles ont été ajoutés autour du changement d’objet. Voici l’aperçu complet :

Les questionnaires adaptés de la revue qualité. Vous pouvez les trouver à l’endroit suivant :
Ma revue qualité > Questionnaires revue qualité
Le manuel de procédures internes a été révisé. Les différents chapitres du manuel peuvent être consultés à l’adresse suivante :
Prévention du blanchiment > Manuel de procédures internes 2020
Deux rapports modèles sur le changement d’objet ont été ajoutés. Vous pouvez les trouver ici :
Modèles > PV et rapports > Modification objet
La traduction française de la norme internationale ISRS 4410 a été ajoutée. Vous la trouverez ici:
Réglementation > Normes internationales > ISRS 4410

Si vous avez des questions concernant BeExcellent, contactez le servicedesk@itaa.be.

A la demande du ministre des Finances Vincent Van Peteghem, le SPF Finances organise une enquête pour les conseillers fiscaux et autres professionnels de la comptabilité sur les différents aspects de la déclaration fiscale.

Les délais et les périodes de déclaration constituent une partie particulièrement importante du travail quotidien tant du SPF Finances que des titulaires de professions économiques.

Étant donné le grand nombre de déclarations soumises par les mandataires, ils représentent un maillon important du processus de déclaration. L’introduction des plateformes électroniques de déclaration et des déclarations préremplies vise à faciliter le dépôt d’une déclaration par les contribuables et leurs prestataires de services fiscaux. Outre la méthode pratique, le moment de la déclaration est également un point d’attention important tant pour les contribuables que pour le SPF Finances et les conseillers fiscaux.
Nous considérons qu’il est extrêmement important de pouvoir compter sur la contribution de ces groupes cibles.

Afin de recueillir suffisamment d’informations, le SPF Finances, à la demande de Vincent Van Peteghem, organise une enquête publique afin de sonder l’opinion des mandataires sur les points suivants

Les délais de dépôt ;
Le soutien apporté lors du remplissage de la déclaration tel que la mise à disposition à temps des modifications législatives ;
La maintenance des applications électroniques pour le dépôt d’une déclaration ;
D’autres facteurs liés aux délais de déclaration tels que les situations de force majeure.

Remplir ce questionnaire peut être d’une grande aide pour optimiser la période et le délai de déclaration. L’enquête se déroulera jusqu’au 25 janvier 2022.

Vers la consultation publique