Réduction d’impôt et liberté d’établissement
| Auteur | Lida Achtari |
La Cour de Justice de l’Union européenne s’est prononcée le 6 septembre 2012 sur la légalité d’une législation fiscale imposant une condition de durée de résidence fiscale pour obtenir une réduction d’impôt.
La législation luxembourgeoise prévoit un impôt direct sur la fortune pour les sociétés dont le siège social est situé au Luxembourg.
Cependant, une réduction d’impôt sur la fortune peut être accordée à condition que les sociétés s’engagent à inscrire une réserve à leur bilan. Cette réserve doit alors être maintenue pendant les cinq années d’impositions suivantes.
La société DADV avait jusqu’en 2006 son siège social au Luxembourg, avant que celui-ci soit transféré en Italie.
Cette société avait bénéficié du régime de réduction de l’impôt sur la fortune prévu par le droit luxembourgeois.
La société DADV avait ensuite été absorbée par fusion par la société italienne DIVI.
La société DIVI demanda alors l’application de la réduction d’impôt pour la période durant laquelle DADV était assujettie à l’impôt luxembourgeois. Cette demande fut refusée au motif que le contribuable sollicitant la réduction de l’impôt doit, en vertu de la législation luxembourgeoise, être établi au Luxembourg au moment où il constitue la réserve et qu’il doit y demeurer pendant la durée du maintien de cette réserve, correspondant aux cinq années d’imposition suivantes. Cette période n’avait pas été entièrement respectée par DADV.
Par contre, si DADV avait maintenu son siège social au Luxembourg, elle aurait continué à bénéficier de la réduction d’impôt.
La législation luxembourgeoise fait ainsi dépendre le bénéfice de la réduction de l’impôt à l’obligation pour la société de rester assujettie à cet impôt pendant cette période de cinq ans.
Une question préjudicielle a été posée à ce sujet à la Cour de Justice de l’Union européenne afin de savoir si la législation luxembourgeoise en cause n’était pas contraire à l’article 49 du Traité relatif à la liberté d’établissement.
La Cour a décidé qu’il y a bien, dans ces circonstances, violation du Traité de la part...
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