Résumé

We still do not possess the means for deliberations and the data enabling us to " think " in a European way on savings. On the subject of taxation of savings, more than a decade after the first European harmonisation efforts, the state of ignorance is all the more serious since the Commission, the Council and the European Parliament might adopt from 2002 onwards a directive on savings taxation. Therefore the least one can say is than the pioneer work carried out at the request of the European Savings Institute (OEE) by Thierry Laurent and Yannick L'Horty is welcome. Certainly, it is a first attempt; perhaps the authors have not sufficiently emphasised its very real limits and " academic " character, but it is extremely useful and opens the way for further indispensable work.

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