Taxe sur la conversion des titres au porteur: invalidée par la Cour de Justice européenne
Auteur | Sylvie Leyder |
Suite à la loi du 14 janvier 2005 portant suppression des titres au porteur, les actions au porteur ont dû être converties en titres nominatifs ou en titres dématérialisés pour le 31 décembre 2013 au plus tard.
On se souvient qu’une loi budgétaire de 2011 avait quelque peu précipité cette conversion, dès lors que cette loi instaurait une taxe sur la conversion des titres au porteur dont le taux s’élevait à 1 % de l’actif net pour les conversions effectuées en 2012 et 2 % pour les conversions effectuées en 2013.
Pour ceux qui n’ont pas pu effectuer la conversion avant 2012 et ont dû payer la taxe sur la conversion, voici que la légalité de cette taxe au regard du droit européen est mise en cause par un récent arrêt de la Cour européenne de justice.
Saisie d’une question préjudicielle posée par la Cour constitutionnelle, la Cour de justice confirme que la taxe sur la conversion est contraire à la Directive 2008/7/CE concernant les impôts indirects frappant les rassemblements de capitaux.
Cette Directive, dont le but est de promouvoir la concurrence et la libre circulation des capitaux au sein de l’Union européenne, interdit tout impôt indirect sur les apports en capital dans une société et sur l’émission d’actions, parts ou autres titres, de même que sur les émissions d’obligations ou autres titres négociables.
Dans son arrêt du 9 octobre 2014, la Cour de justice confirme que c’est l’opération globale de rassemblement des capitaux qui doit être examinée au regard de la Directive et non uniquement l’émission en tant que telle des titres comme le soutenait l’Etat belge.
La conversion des titres au porteur étant devenue en Belgique obligatoire, cette conversion fait partie des opérations globales de...
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