Le bénéfice d'une exploitation commerciale ne peut être taxé à titre de revenu divers
Auteur | Martin Van Beirs |
Fonction | Licencié en droit avec grande distinction de l'Université Libre de Bruxelles |
Notre système fiscal repose sur une distinction entre quatre catégories de revenus, soumis à des régimes de taxation distincts:les revenus immobiliers, les revenus mobiliers, les revenus professionnels et les revenus divers.
Selon une jurisprudence constante de la Cour de cassation, les revenus professionnels sont ceux qui résultent de l'exercice d'une activité professionnelle, qui suppose l'organisation d'opérations fréquentes et suffisamment liées entre elles.
Par opposition à ces revenus, les revenus divers visés à l'article 90, 1°, du Code des impôts sur les revenus se définissent comme "les bénéfices ou profits, quelle que soit leur qualification, qui résultent, même occasionnellement ou fortuitement, de prestations, opérations ou spéculations quelconques ou de services rendus à des tiers, en dehors de l'exercice d'une activité professionnelle, à l'exclusion des opérations de gestion normale d'un patrimoine privé consistant en biens immobiliers, valeurs de portefeuille et objets mobiliers".
Ces revenus n'étaient pas passibles de l'impôt sur le revenu avant la réforme de 1962, précisément en l'absence de tout rattachement à l'exercice d'une réelle activité professionnelle. C'est ce qui a conduit le législateur de 1962 à introduire dans le Code la quatrième catégorie de revenus imposables:les revenus divers.
Il en résulte qu'un revenu divers ne peut être taxé à titre de revenu professionnel, et inversement.
La Cour d'appel de Liège a manifestement perdu de vue ce principe dans une affaire dans laquelle l'administration a taxé, à titre de revenus divers, la plus-value réalisée par des actionnaires personnes...
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