Créances douteuses: des perspectives intéressantes
Un arrêté royal du 20 décembre 1995 publié au Moniteur Belge du 28 décembre dernier a abrogé les limites prévues à l'article 22 du C.I.R. suivant lesquelles les provisions fiscalement immunisée des créances douteuses ne pouvaient excéder 5 % du bénéfice de l'année de l'entreprise ou 2 pour 1000 des créances impayées. Cette suppression ne joue qu'à dater de l'exercice d'imposition 1996. Elle vaut donc pour les revenus 1995 des exploitations commerciales, industrielles et agricoles et pour les sociétés dont l'exercice comptable se clôture le 31 décembre 1995.
Attention ! Il ne faut pas déduire de cette modification que les réductions de valeurs sur créances douteuses comptabilisées précédemment, mais dont la déduction n'avait pu intervenir, en raison du dépassement des deux limites quantitatives évoquées plus haut, en deviendraient pour autant déductibles à compter de l'exercice d'imposition 1996. Tout effet rétroactif est en effet exclu et leur déduction ne sera possible que durant l'exercice comptable au cours duquel la perte de cette créance aura acquis un caractère définitif.
Il ne faut pas en déduire non plus que les réductions de valeur actées sur créances douteuses seront admises d'office par...
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