Des "junk bonds" à la belge
Certains contribuables éprouvent des grandes difficultés de financement pour certains projets, que ce soit dans le domaine immobilier ou celui des affaires.
Souvent les banques leur refusent tout accès au crédit pour des projets déterminés.
Il peut alors arriver que ces entrepreneurs trouvent d'autres formes de financement comme des prêts à très hauts taux d'intérêt consentis par des investisseurs privés.
Dans ce cas le très haut taux d'intérêt se justifie par le risque inhérent à l'opération.
Même si le taux est très élevé, il correspond à notre avis au taux du marché, puisque précisément le risque justifie de tels taux ; le prêteur accepte un risque plus important de ne pas être remboursé, et demande en contrepartie un taux d'intérêts plus élevé. C'est le mécanisme bien connu aux Etats-Unis des "junk bonds".
L'article 55 du Code des Impôts sur les Revenus soumet la déduction des intérêts à leur caractère conforme au marché, dans de telles conditions, où la...
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