Conditions à la déductibilité des frais payés à des sociétés établies dans des paradis fiscaux
Auteur | Ronny Favel |
Le point 10° de l’article 198 du CIR 92, introduit par la loi-programme du 23 décembre 2009, impose aux contribuables assujettis à l’impôt des sociétés ou à l’impôt des non-résidents/société de déclarer tout paiement atteignant le montant de 100.000 EUR minimum lorsqu’il est effectué directement ou indirectement au profit de personnes établies dans des paradis fiscaux.
Une fois cette déclaration établie, le contribuable visé par cette disposition devra encore prouver, par toutes les voies du droit, que les paiements ainsi effectués entrent « dans le cadre d’opérations réelles et sincères » et ont lieu « avec des personnes autres que des constructions artificielles » (article 198, 10°du CIR 92).
A défaut de pouvoir apporter une telle preuve, lesdites dépenses ne seront non seulement pas déductibles mais en outre, la cotisation distincte de 309% prévue à l’article 219 du CIR 92 risquera d’être appliquée.
La lettre de l’article 198. 10° laisse toutefois à désirer et l’interprétation qui en découle semble pour le moins contestable.
En effet, les termes « constructions artificielles » semblent devoir être compris comme des opérations qui sont réalisées dans le seul but d’éluder l’impôt sans qu’elles ne soient assorties d’aucun motif économique légitime.
Quant aux termes « paradis fiscal » il faut comprendre tous les pays considérés par le Forum mondial de l’OCDE comme n’ayant pas mis en œuvre de manière suffisamment substantielle et effective le standard OCDE relatif à la transparence ou à l’échange d’information. Sont également visés, les pays présentant une fiscalité notablement plus avantageuse que celle pratiquée en Belgique, à savoir, les Etats dont le taux nominal à l’impôt des sociétés est inférieur à 10%.
On remarquera par ailleurs que l’introduction du point 10° à l’article 198 du CIR 92 conduit en réalité à renverser la charge de la preuve et à créer une distinction...
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