Dépenses déductibles : le pot de terre contre le pot de fer ?
Auteur | Anne Rayet |
On connaît la jurisprudence SALVINVEST, selon laquelle - contrairement à ce que les meilleures universités du Royaume ont enseigné à des générations d'étudiants - il ne suffirait pas que les frais d'une société soient exposés en vue « d'acquérir ou de conserver des revenus imposables » (comme le dit l'article 49 du CIR 92), encore faudrait-il que ces frais soient inhérents à l'exercice de sa profession (Cass., 9 novembre 2007, arrêt SALVINVEST), ou encore, comme la Cour de cassation le décidait déjà dans un arrêt du 18 janvier 2001 (en matière d'opérations put et call), qu'ils soient « nécessités par l'exercice de son activité sociale telle que celle-ci est définie dans ses statuts » (Cass., 18 janvier 2001).
Dans un jugement du 16 novembre 2007, le tribunal de première instance de Bruxelles décide pourtant de rendre hommage à nos enseignements « fondateurs » : « tous les revenus d'une société sont nécessairement des revenus professionnels » ; « tous les frais des...
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