La taxation des «avantages anormaux ou bénévoles» est-elle compatible avec le droit européen?
Auteur | Anne Rayet |
Fonction | Licenciée en droit, avec grande distinction de l'Université Libre de Bruxelles |
On connaÓt bien l'article 26 du Code des ImpÙts sur les Revenus qui prÈvoit que lorsqu'une entreprise accorde ‡ une tierce personne des ´avantages anormaux ou bÈnÈvolesª, le montant de ces avantages doit Ítre ajoutÈ ‡ sa propre base imposable, sauf si ces ´avantages interviennent pour dÈterminer les revenus imposables du bÈnÈficiaireª.
Lorsque le bÈnÈficiaire est une sociÈtÈ belge, l'application de l'article 26 est donc presque toujours ÈcartÈe (le bÈnÈfice de cet avantage influenÁant, presque toujours, la dÈtermination de sa base imposable).
En revanche, lorsque le bÈnÈficiaire de l'avantage n'est pas belge, mais qu'il a des ´intÈrÍts communsª avec la sociÈtÈ belge, l'article 26 devrait toujours s'appliquer.
Cependant, s'il s'agit d'une sociÈtÈ rÈsidente d'un Etat membre de l'Union europÈenne, l'application de cet article 26 aboutit alors ‡ une double imposition incompatible avec la libertÈ de mouvements garantie par le traitÈ CEE.
Le droit europÈen ne permet pas, en effet, qu'une mÍme opÈration ait des consÈquences fiscales plus onÈreuses...
Pour continuer la lecture
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