Action du fisc contre les administrateurs
Auteur | Valerie-Anne de Brauwere |
Fonction | Licenciée en droit avec grande distinction de l'Université Catholique de Louvain |
L'administration fiscale tente désormais de réclamer, dans certains cas, aux administrateurs de sociétés les impôts et taxes non acquittées par leur société, en arguant une faute dans leur chef.
Le Code des sociétés prévoit en effet que les administrateurs sont solidairement responsables, soit envers la société, soit envers les tiers, de tous dommages et intérêts résultant d'infractions au Code des sociétés ou aux statuts de la société.
Les demandes du fisc sont pour la plupart sans fondement, et ont pour seul but de faire pression sur les administrateurs pour qu'ils remboursent les impôts de la société à la place de cette dernière qui ne dispose pas d'actifs suffisants.
La demande de l'administration fiscale peut cependant être déclarée fondée si les administrateurs ont effectivement violé une disposition du Code des sociétés ou les statuts de la société, si l'Etat belge a subi un dommage et qu'il existe un lien causal entre la faute et le dommage.
Si les administrateurs n'ont, par exemple, pas sollicité la libération du capital social, alors que la société ne disposait pas de moyens financiers suffisants, leur responsabilité peut être mise en cause si un administrateur normal et prudent aurait demandé la libération des actions. Le lien causal sera établi si l'administration fiscale peut démontrer que la libération de l'entièreté du capital aurait permis à la société d'apurer sa dette à l'égard de l'Etat belge.
Le tribunal de première instance de Mons a ainsi estimé, dans son jugement du 29 avril 2003, que la responsabilité des administrateurs était engagée à ce titre.
Une autre faute peut être le non-dépôt des comptes annuels. Dans ce cas, le Code des sociétés renverse la charge de la preuve, exigeant des administrateurs la preuve contraire. Le jugement du 29 avril 2003 a...
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