Avantage anormal ou bénévole : une «possibilité» de taxation suffit
Auteur | Danièle Cohen |
L’article 26, al.1er C.I.R. prévoit que lorsqu’une entreprise établie en Belgique accorde des avantages anormaux ou bénévoles ceux-ci sont ajoutés à ses bénéfices propres, « sauf si les avantages interviennent pour déterminer les revenus imposables des bénéficiaires ».
Cette disposition contient une règle de base (ajout des avanta-ges anormaux ou bénévoles aux bénéfices propres) et une excep- tion (pas d’ajout si les avantages inter viennent pour déterminer les revenus imposables des bénéficiaires).
L’administration a souvent tendance à interpréter l’exception de manière extensive en lui donnant le sens suivant : il doit y avoir eu taxation effective dans le chef du bénéficiaire pour qu’on puisse faire application de l’exception contenue à l’article 26, al.1er C.I.R. in fine.
La doctrine rejette cette interprétation et considère qu’il ne faut pas de taxation effective pour qu’on applique l’exception - appelée clause échappatoire - mais qu’une simple possibilité de taxation suffit.
La jurisprudence partage également cette position. Elle a eu l’occasion de le rappeler dans un jugement du 14 février 2011 (Civ. Gand, 14 février 2011).
En l’espèce, il était question d’une cession d’actions dont le prix avait été qualifié d’anormal ou bénévole au sens de l’ar ticle 26 C.I.R.
L’administration justifiait la taxation en prétendant qu’il n’existait aucune possibilité de taxer les contribuables sur l’avantage ob- tenu dans la mesure où « la vente cadrait avec la gestion normale de leur patrimoine privé au sens de l’article 90, 1° C.I.R . »
Le Tribunal de première instance de Gand a rejeté la position de l’administration et a statué dans les termes suivants :
Si l’on s’en tient à une lecture littérale de l’article 26, premier alinéa du C.I.R. 1992, une taxation n’est permise que si l’administration n’est pas en mesure de prendre en compte les prétendus avantages pour déterminer les revenus imposables des bénéficiaires (...). Dès lors que...
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