Les conséquences fiscales des infractions au droit des sociétés
Auteur | Martin Van Beirs |
Fonction | Licencié en droit avec grande distinction de l'Université Libre de Bruxelles |
Depuis une dizaine d'annÈes, certains contrÙleurs de l'administration fiscale soutiennent que les opÈrations qui ne sont pas conformes au droit des sociÈtÈs sont simulÈes et donc inopposables ‡ l'administration. Ainsi, le seul fait de poser un acte en contradiction avec le prescrit des lois coordonnÈes sur les sociÈtÈs commerciales serait nÈcessairement constitutif de simulation, mÍme si les parties acceptent par ailleurs toutes les consÈquences juridiques de l'acte posÈ.
Comme on pouvait le craindre, cette pratique administrative a ÈtÈ suivie par diffÈrentes Cours d'appel de notre pays. Nous avions dÈnoncÈ ‡ l'Èpoque cette jurisprudence - heureusement assez isolÈe - qui dÈnature totalement la notion de simulation, laquelle implique nÈcessairement que les parties n'acceptent pas toutes les consÈquences juridiques de leurs actes.
La Cour d'appel d'Anvers a rendu rÈcemment un arrÍt qui constitue un revirement complet de la jurisprudence susvisÈe. Dans le cadre d'une cession de son fonds de commerce ‡ une sociÈtÈ nouvellement constituÈe, un commerÁant fait Ètablir un rapport par un rÈviseur d'entreprises et un rapport spÈcial par le gÈrant de la sociÈtÈ, mais il omet de dÈposer ces deux documents au greffe du tribunal de commerce, comme le prescrit l'article 120quater des lois coordonnÈes sur les sociÈtÈs commerciales. Le contrÙleur saute sur cet oubli pour considÈrer que la cession du fonds de commerce est simulÈe et que la vente des actifs lui est donc inopposable. Il taxe dËs lors la plus-value dÈgagÈe ‡ cette occasion non pas distinctement au taux rÈduit, mais bien comme une simple rÈmunÈration dans le chef du commerÁant.
Saisie du recours de ce dernier, la Cour d'appel d'Anvers observe que si l'administration entend se prÈvaloir d'une simulation, elle ne peut se contenter d'invoquer une infraction ‡ une loi quelconque. Elle doit en outre...
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