La Cour de cassation confirme le principe du libre choix de la voie la moins imposée
Auteur | Pascale Hautfenne |
Fonction | Licenciée en droit (1994) avec grande distinction de l'Université Catholique de Louvain, elle est également licenciée en droit fiscal de l'Université Libre de Bruxelles |
La Cour de cassation vient de confirmer la licéité du choix de la voie la moins imposée, dans l'affaire suivante : quelques jours après la mise en liquidation d'une société, ses anciens actionnaires en avaient constitué une nouvelle qui avait repris les éléments essentiels de la première (dénomination, siège social, membres du personnel, créances et dettes, clientèle). L'administration fiscale considérait que les opérations étaient simulées et elle réclamait le précompte mobilier sur la distribution des réserves effectuée par la société liquidée.
La Cour d'appel de Liège avait considéré qu'il y avait lieu de reconnaître l'existence d'une simulation organisée en vue d'éviter la perception du précompte mobilier, parce que la liquidation de la société originaire n'avait pas été réellement voulue avec toutes les conséquences qu'elle impliquait. La simulation portait, selon la Cour d'appel de Liège, non seulement sur la liquidation de la première société, mais encore sur la constitution de la société nouvelle (Liège, 11 février 2005).
La Cour d'appel de Liège se fondait notamment sur l'absence de justification économique à la mise en liquidation de la première société et sur la reprise quasi simultanée des activités de celle-ci par la seconde.
Ceci ne permet pas, selon la Cour de cassation, de conclure à la simulation :
Ni les considérations que la mise en liquidation de la demanderesse n'était pas justifiée par sa situation financière ou par un manque de collaboration entre les associés, tel qu'il eût rendu impossible la poursuite de l'activité sociale, mais par...
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