Dépenses non justifiées et cotisation spéciale
Auteur | Sophie Vanhaelst |
Le Tribunal de 1Ëre instance de Bruxelles a rendu un jugement relatif ‡ líapplication de líarticle 219 du Code relatif ‡ la cotisation spÈciale sur commissions secrËtes.
Cette disposition prÈvoit une cotisation distincte de 300 % Ètablie ‡ raison des dÈpenses visÈes ‡ líarticle 57 qui ne sont pas justifiÈes par la production de fiches et de relevÈs rÈcapitulatifs.
Líadministration des contributions invoque rÈguliËrement cette disposition lorsque, par exemple, un avantage en nature nía pas ÈtÈ calculÈ correctement selon elle, et ne figure pas pour la totalitÈ du montant sur une fiche fiscale. Elle taxe alors cette diffÈrence au titre de commissions secrËtes au taux de 300 %.
Taxation ‡ la cotisation spÈciale sur commissions secrËtes: soyez attentifs ‡ la base de celle-ci.
Elle avait fait application de cette disposition dans le dossier soumis au Tribunal de 1Ëre instance. Il síagissait díune sociÈtÈ qui avait achetÈ du mobilier et líavait amorti sur cinq an. Elle ne contestait pas que les meubles ainsi commandÈs et payÈs avaient ÈtÈ livrÈs chez son gÈrant.
Partant de cette constatation, líEtat avait considÈrÈ que la sociÈtÈ avait mis ‡ disposition gratuite les meubles ‡ son gÈrant, quíil en rÈsultait un avantage en...
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