Apport dun bien immeuble en société suivi de la revente des actions: pas de simulation
Auteur | Sophie Vanhaelst |
Dans la pratique, certains s'inquiètent lors de la vente des actions d'une société immobilière de la possibilité éventuelle pour le fisc d'invoquer la théorie de la simulation.
La vente d'une société immobilière est cependant fondamentalement différente de la vente de l'immeuble, les conséquences juridiques sont différentes. On ne peut raisonnablement soutenir qu'en cédant les actions de la société immobilière, les parties se retrouvent dans la même situation juridique que si elles avaient cédé l'immeuble.
En revanche, l'administration peut critiquer l'opération et invoquer l'absence d'affectio societatis si elle est en mesure de démontrer que dès l'acte d'apport de l'immeuble à la société, l'apportant avait déjà l'intention de revendre les actions de la société.
Il s'agit d'établir l'absence d'affectio societatis dans le chef du prétendu apportant et donc que, dès l'origine, le but de l'opération était de réaliser une vente d'immeuble pure et simple.
La simulation peut ainsi résulter notamment de la concomitance de l'acte d'apport et de la cession des actions attribuées en rémunération de cet apport.
Notons que même lorsque la cession des actions intervient à très bref délai après l'apport de l'immeuble, l'administration n'aboutit pas nécessairement à établir la simulation.
Un arrêt de la Cour d'appel de Bruxelles du 1er décembre 2000 confirmant une décision du Tribunal de première instance de Bruxelles en fournit une illustration intéressante.
Ainsi, le 15 mai 1979, une dame apporte à une SARL de droit luxembourgeois ses droits indivis dans un immeuble situé à Uccle. Son apport est rémunéré par 1000 parts sociales. L'acte est enregistré à Luxembourg, les droits d'apport de 1% sont payés au Grand-Duché et un droit fixe en Belgique.
Par convention sous seing privé intervenue moins de deux mois après l'apport, l'apportante cède ses 1000 parts sociales moyennant une rente viagère mensuelle de 10.000 BEF payable à compter du 1er juin...
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