La construction emphytéose : un abus fiscal?
Auteur | Marie Bentley |
Le 19 juillet 2012, l’administration fiscale a publié une circulaire afin de commenter le nouvel article 18 du C. Enr, nouvelle disposition anti-abus en matière fiscale.
Elle y établit ainsi une liste non limitative d’opérations juridiques d’une part qui ne peuvent pas, en elles-mêmes, être cataloguées comme des abus fiscaux, et d’autre part qui seront considérées comme abus fiscal par l’administration, à moins que le contribuable prouve que le choix de l’opération juridique ou de l’ensemble des opérations juridiques répond à des motifs autres que fiscaux.
L’administration fiscale range ainsi la construction emphytéose définie comme une acquisition scindée d’un bien immeuble par des sociétés liées parmi les hypothèses d’abus fiscal.
En pratique, une telle construction consiste en l’acquisition d’un droit d’emphytéose sur un immeuble par une société X et l’acquisition du droit de tréfonds de ce même immeuble par une société Y « sœur » de la société X. r peut aller jusqu’à 95 % de la valeur totale du bien. S’agissant d’un bail, la société X payera alors un droit d’enregistrement de 0,2 % de la valeur du droit d’emphytéose pouvant aller jusqu’à 95 % de la valeur totale du bien et la société Y payera quant à elle un droit d’enregistrement de 12,5 % sur la valeur peu élevée du tréfonds.
Dans sa circulaire, l’administration se contente d’affirmer que cette construction serait constitutive d’un abus fiscal, uniquement parce qu’elle porterait atteinte à l’article 44 C. Enr. établissant un droit d’enregistrement de 12.5 % sur les ventes.
L’abus fiscal implique cependant soit qu’un contribuable se place en dehors du champ d’application d’une disposition en violation des objectifs de cette disposition, soit l’obtention d’un avantage fiscal prévu par une disposition en contrariété avec les objectifs de cette disposition. Or, dans sa circulaire, l’administration ne...
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