Assurance-vie: un contrat agréé au Luxembourg doit être exonéré en Belgique
Auteur | Pascale Hautfenne |
Il y a un an, nous faisions le point sur l’évolution de la jurisprudence en matière de contrats d’assurance-vie et évoquions en particulier la notion d’aléa (cf. IDEFISC de septembre 2009).
Le tribunal de première instance de Liège a rendu un jugement, lui aussi favorable au contribuable. Cette décision est particulièrement intéressante parce qu’elle pose la question de l’exonération fiscale des contrats d’assurance-vie sous l’angle du droit européen.
A nouveau, l’administration fiscale soutenait qu’un contrat d’assurance du type vie entière à versement libre dont chaque versement est considéré comme une prime unique pouvait être considéré comme constituant en réalité un bon d’épargne comportant un taux d’intérêt garanti, majoré d’un taux de répartition des participations bénéficiaires, revalorisé mensuellement.
L’administration se fondait sur le fait que l’épargne, intérêts et capital, serait disponible à tout moment moyennant un court préavis. L’administration estimait dès lors qu’elle pouvait taxer à titre de revenus mobiliers imposables distinctement les revenus annuels de l’épargne réalisés par le contribuable.
Le tribunal rejette les prétentions du fisc : pour ce faire, le tribunal se fonde particulièrement sur la circonstance que le contrat constitue un produit d’assurance-vie dont les conditions générales, les conditions particulières et la note technique ont été approuvées par le Commissariat aux Assurances pour le Ministre du Trésor du Grand-Duché du Luxembourg.
Par ailleurs, souligne le tribunal, selon le régime instauré par la troisième Directive européenne en matière d’assurance-vie, toute entreprise d’assurance-vie agréée...
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