En définitive, le juge fiscal peut-il, ou non, réduire la cotisation spéciale sur commissions secrètes?
Auteur | Severine Segier |
Toute société qui a fait l’objet un jour d’un contrôle fiscal, a connu le spectre de la menace de la cotisation distincte sur commissions secrètes ; cette cotisation, égale à 309 % du montant de la dépense considérée comme non justifiée, représentait un coût économique considérable pour les sociétés qui en étaient frappées. Depuis de nombreuses années, la jurisprudence décidait que ces cotisations spéciales sur commissions secrètes présentaient un caractère pénal (elles étaient disproportionnées par rapport à l’infraction commise, et ne représentaient pas une juste indemnisation du Trésor pour le préjudice subi suite à une perte d’impôt ; de plus, elles présentaient un caractère dissuasif évident, et étaient clairement envisagées par le législateur comme une sanction d’un comportement qu’il jugeait inapproprié).
Comme conséquence de cette jurisprudence, l’on pouvait attendre du juge fiscal qu’il se prononce sur le montant de la cotisation spéciale sur commissions secrètes et le cas échéant, qu’il le réduise, puisqu’une peine pénale doit pouvoir être réduite par le juge qui est saisi de l’examen de la situation de la personne qui est susceptible de devoir s’acquitter de cette peine.
La cotisation spéciale sur commissions secrètes a fait l’objet d’une telle opposition, qu’elle a été réduite, il y a peu, à un montant maximal légal de 103 %, avec différentes possibilités d’y faire totalement échec.
Dans ce contexte plutôt favorable, un arrêt de la Cour de cassation prononcé ce 12 février 2016 jette le trouble.
La Cour d’appel de Liège, dans un arrêt du 22 octobre 2014, avait décidé de rompre avec la jurisprudence dominante, et de considérer que même si la cotisation distincte sur commissions secrètes d’à l’époque 309 % présentait un caractère pénal, elle n’impliquait pas le pouvoir, pour le juge fiscal, de modérer la sanction.
Face à un tel arrêt dissident, c’est probablement assez confiant que le...
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