Article 167bis du code français: contraire à la liberté d'établissement
Auteur | Sophie Vanhaelst |
La disposition sanctionnée par la Cour de justice des Communautés européennes le 11 mars 2004 ne dira probablement rien aux contribuables belges. En revanche, elle est lourde de signification pour nos voisins français et plus particulièrement, pour ceux qui ont, à un moment donné, entamé une procédure d'expatriation pour des raisons économiques vers les cieux belges plus cléments au niveau de la taxation des plus-values sur actions.
En effet, le Code général des impôts français contient une disposition qui prévoit à la différence de la loi belge une taxation des plus-values sur titres mobiliers. Dans ce cadre, nombreux sont les Français qui ont transféré effectivement leur domicile fiscal vers la Belgique avant de réaliser une opération portant sur une cession de titres.
Pour contrecarrer cet exode économique, le gouvernement français a inséré par une loi du 30 décembre 1998 un article 167bis prévoyant l'imposition à la date du transfert du domicile des contribuables français hors de France au titre des plus-values constatées sur les droits sociaux. La plus-value n'est pas réalisée, elle est simplement constatée et elle est imposable au moment où le contribuable français installe son domicile hors de France.
Un contribuable français avait quitté la France le 12 septembre 1998 pour s'installer en Belgique et avait été soumis à l'impôt sur les plus-values constatées sur des titres rentrant dans les conditions légales d'application du texte de l'article 167bis du Code général des , impôts. Le Conseil d'Etat était saisi d'une demande d'annulation...
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