Conséquences fiscales du nouvel arrêté d'exécution du code des sociétés
Auteur | Martin Van Beirs |
Fonction | Licencié en droit avec grande distinction de l'Université Libre de Bruxelles |
Le nouvel arrÍtÈ d'exÈcution du Code des sociÈtÈs reprend notamment la rÈglementation des comptes annuels des entreprises, qui faisait l'objet jusqu'alors de l'arrÍtÈ royal du 8 octobre 1976, en y apportant des modifications qui ne sont pas sans consÈquences au point de vue fiscal.
Ainsi, l'ancien article 36quinquies de l'arrÍtÈ de 1976 soumettait au principe de continuitÈ comptable les apports d'universalitÈ ou de branches d'activitÈ rÈalisÈs conformÈment ‡ l'article 46 du Code des impÙts sur les revenus. Pour rappel, cette derniËre disposition exempte de l'impÙt les plus-values rÈalisÈes par l'apporteur, pour autant que la sociÈtÈ bÈnÈficiaire ait son siËge au sein de l'Union europÈenne, que l'opÈration rÈponde ‡ des besoins lÈgitimes de caractËre financier ou Èconomique et que la condition d'intangibilitÈ prÈvue par l'article 190 du mÍme Code soit respectÈe.
L'article 81 de l'arrÍtÈ d'exÈcution du Code des sociÈtÈs reprend le mÍme principe de continuitÈ comptable, mais sans plus faire allusion ‡ l'article 46 du Code des impÙts sur les revenus. Il en rÈsulte que tout apport d'universalitÈ ou de branche d'activitÈ est dÈsormais soumis au principe de continuitÈ comptable, mÍme s'il n'est pas rÈalisÈ dans des conditions qui permettent de bÈnÈficier de l'immunitÈ fiscale.
Le rÈgime d'immunitÈ fiscale des apports d'universalitÈ et de branches d'activitÈ a toujours ÈtÈ considÈrÈ comme facultatif, et dans certains cas il peut Ítre intÈressant de soumettre...
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