Carnets d'épargne: La Belgique condamnée par la Cour de Justice de l'Union européenne
Auteur | Pascale Hautfenne |
Dans la précédente édition, nous rappelions que la Belgique avait été citée en 2010 devant la Cour de justice de l’Union européenne par la Commission européenne (affaire C-383/10) au motif qu’en instaurant et maintenant un régime établissant l’imposition discriminatoire des intérêts payés par les banques non résidentes par l’application d’une exonération fiscale uniquement aux intérêts payés par les banques belges, la Belgique aurait manqué aux obligations qui lui incombent en vertu des dispositions des articles 56 et 63 du TFUE et des articles 36 et 41 de l’Accord sur l’Espace économique européen.
La mesure litigieuse est l’exonération de précompte mobilier, à concurrence d’un plafond d’intérêts de 1.880 euros, dont bénéficient les comptes d’épargne en Belgique.
Sans surprise, la Cour de justice de l’Union européenne a condamné la Belgique le 6 juin dernier: « En instaurant et en maintenant un régime établissant une imposition discriminatoire des intérêts payés par les banques non-résidentes, résultant de l’application d’une exonération fiscale réservée uniquement aux intérêts payés par les banques résidentes, le Royaume de Belgique a manqué aux obligations qui lui incombent ».
Son raisonnement est le suivant.
La Cour rappelle que dans l’optique d’un marché unique, et pour permettre de réaliser les objectifs de celui-ci, l’article 56 du Traité européen s’oppose à l’application de toute réglementation nationale ayant pour effet de rendre la prestation de services entre États membres plus difficile que la prestation de services purement interne à un État membre .
En l’espèce, la Cour observe que la législation en cause établit un régime fiscal différent pour les intérêts résultant d’un dépôt d’épargne selon qu’ils sont payés par des banques établies en Belgique ou non.
La Cour relève par ailleurs que la législation belge litigieuse a, d’une part, pour effet de dissuader les...
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