La cotisation spéciale de 300% sur les commissions secrètes aux articles 10 et 11 de la constitution?
Auteur | Antonia Block |
L'article 57 du CIR 1992 exige la production de fiches individuelles et de relevÈs rÈcapitulatifs pour que certaines dÈpenses soient admises comme frais professionnels dÈductibles. Cet article vise notamment les honoraires, ristournes commerciales, courtages, commissions, indemnitÈs, avantages en nature, etc. Le but de l'Ètablissement de ces documents est de permettre ‡ l'administration de contrÙler la rÈalitÈ du caractËre effectivement dÈductible des charges invoquÈes par le contribuable et de vÈrifier que les bÈnÈficiaires de ces "commissions" ont effectivement ÈtÈ imposÈs pour ces montants.
L'article 219 du CIR prÈvoit qu'‡ dÈfaut de l'Ètablissement de ces fiches individuelles et relevÈs rÈcapitulatifs, peu importe que ces commissions, honoraires, etc. correspondent ‡ des opÈrations rÈelles dont le contribuable peut apporter la preuve d'une autre maniËre que par la production de ces documents, le contribuable sera sanctionnÈ par une cotisation spÈciale distincte de 300% sur ces commissions qualifiÈes de secrËtes.
Cette sanction paraÓt injuste et sÈvËre pour les contribuables qui s'en voient frappÈs. En effet, la seule erreur commise par ceux-ci est souvent de ne pas avoir Ètabli les fiches et relevÈs imposÈs par le CIR 92. Cette sanction paraÓt alors tout ‡ fait disproportionnÈe.
Une congrÈgation religieuse a, ‡ l'occasion d'un recours devant la Cour d'Appel de LiËge, demandÈ ‡ celle-ci de soumettre ‡ la Cour d'Arbitrage une question prÈjudicielle relative ‡ la cotisation spÈciale de 300% sur les commissions secrËtes.
La Cour d'appel de LiËge a, dËs lors, interrogÈ la Cour d'arbitrage sur la violation Èventuelle par l'article 219 du CIR des articles 10 (ÈgalitÈ) et 11 (non-discrimination) de la Constitution.
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