Capitalisation des intérêts moratoires en matière d’impôts sur les revenus : la Cour de cassation tranche la question
Auteur | Danièle Cohen |
Dans l’hypothèse où le fisc est tenu au remboursement d’un impôt, il est contraint de payer des intérêts moratoires.
Ce principe est prévu par l’article 418 CIR/92 qui dispose qu’un intérêt moratoire, calculé au taux d’intérêt légal est dû par l’administration lorsqu’il rembourse un impôt, un précompte, un versement anticipé etc…
La jurisprudence est néanmoins partagée sur la question de savoir si en matière d’impôts sur les revenus on peut recourir à la capitalisation de ces intérêts.
L’anatocisme (capitalisation des intérêts) est défini comme l’incorporation des intérêts échus au capital. En d’autres termes, cela signifie que les intérêts qui ont été capitalisés produisent à leur tour des intérêts.
Ce principe de droit civil se retrouve à l’article 1154 Cc qui prévoit que : « les intérêts échus des capitaux peuvent produire des intérêts, ou par une sommation judiciaire, ou par une convention spéciale, pourvu que, soit dans la sommation, soit dans la convention, il s’agisse d’intérêts dus au moins pour une année entière. »
Les différentes juridictions de l’ordre judiciaire ont des positions différentes sur cette question.
La Cour d’appel de Mons décide que les intérêts moratoires ne peuvent faire l’objet d’une capitalisation des intérêts alors que la Cour d’appel de Gand y apporte une réponse positive.
Récemment, la Cour de cassation a tranché la question dans un arrêt du 18 juin 2010 en décidant que : « L’article 418 CIR/92 soumet bien les remboursements qu’elle vise à un régime...
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