Capitalisation des intérêts moratoires?
Auteur | Pitou Van Hissenhoven |
A défaut de paiement des impôts dans les délais fixés par la loi, les sommes produisent des intérêts de retard au profit du Trésor pour la durée du retard.
A l’inverse, il est également possible que l’administration fiscale ait encaissé une somme à titre d’impôt, dont il s’avère ultérieurement qu’elle n’était pas due par le contribuable. Cette situation donne également lieu à la débition d’intérêts. On parle alors d’intérêts moratoires.
L’article 418 du Code des impôts sur les revenus prévoit en effet qu’en cas de remboursement d'impôts, de précomptes, de versements anticipés, d'intérêts de retard, d'accroissements d'impôts ou d'amendes administratives, un intérêt moratoire est alloué au taux de l'intérêt légal, calculé par mois civil. Le taux de l’intérêt légal est de 7%, sauf si les dispositions fiscales y dérogent expressément.
Le Tribunal de première instance de Bruxelles vient de rendre un jugement intéressant à ce sujet : une société avait contesté une imposition sur une plus-value réalisée à l’occasion d’une cession d’actions par la société.
Le Tribunal a fait droit à la demande de la société et a ordonné le dégrèvement de la cotisation litigieuse.
La société avait, dans l’intervalle, déjà payé la cotisation supplémentaire, de sorte que le Tribunal a condamné l’administration à restituer toutes sommes indûment perçues, majorées des intérêts moratoires.
La société avait toutefois, dans ses conclusions, demandé la capitalisation de ces intérêts. En cas de capitalisation, les intérêts échus des capitaux peuvent produire des intérêts : les intérêts sont ajoutés au capital, ce qui augmente la base de calcul...
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