La Commission saisit la Cour européenne de justice à l’encontre de la Belgique pour dispositions discriminatoires en matière de droits de succession
Auteur | Nicolas Themelin |
La Commission européenne a publié le 26 septembre 2013 un communiqué de presse annonçant sa décision de saisir la Cour européenne de justice à l’encontre de la Belgique à propos de certains aspects de la réglementation fiscale de la Région wallonne jugés discriminatoires et contraires aux règles de l’Union européenne sur la libre circulation des capitaux.
Aux fins du calcul de la base imposable des droits de succession, l’article 21 du Code des droits de succession applicable en Région wallonne prévoit, pour les actions, le choix entre plusieurs cours. Cette disposition permet aux héritiers d’opter pour le cours le plus favorable pour eux, qui est généralement le cours le plus bas.
La Commission reproche toutefois à la législation belge de n’offrir ce choix que pour les actions cotées sur un marché boursier belge. Les actions cotées sur les marchés boursiers des autres Etats membres de l’Union européenne ou de l’Espace économique européen ne peuvent être valorisées qu’au cours du moment du décès. Il n’est donc pas possible de choisir entre plusieurs cours pour ces actions.
Selon la Commission, cette situation pourrait avoir pour effet de dissuader les résidents fiscaux belges d’investir dans des actions étrangères, puisque leur héritage risquerait de s’en trouver taxé plus lourdement en application du Code des droits de succession applicable en Région wallonne.
L’absence de choix pour la valorisation des actions cotées sur les marchés boursiers hors de Belgique serait ainsi discriminatoire...
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