Droit de superficie et acquisition gratuite
Auteur | Thierry Afschrift |
Fonction | Licencié en droit, avec grande distinction de l'Université Libre de Bruxelles |
Un récent appel de la Cour d'appel d'Anvers risque de provoquer de nombreux litiges, si l'administration fiscale décide de l'invoquer à titre de jurisprudence. Cet arrêt concerne l'hypothèse, relativement classique, où une société propriétaire d'un terrain, avait consenti un droit de superficie sur ce terrain au profit d'une autre société. A l'issue de ce droit de superficie, le contrat prévoyait que les constructions érigées par la seconde société, revenaient comme c'est logique, à la première, et ce sans indemnité. La société propriétaire du terrain avait dès lors considéré, sur la base de l'article 20 de l'arrêté royal comptable, que la valeur d'acquisition des constructions était nulle, et elle s'était abstenue de comptabiliser les constructions ainsi acquises, à l'actif de son bilan.
L'administration avait au contraire considéré que la valeur réelle du bien ainsi acquis devait figurer à l'actif du bilan, et générait par là même un bénéfice taxable dans le chef de la société propriétaire du terrain. D'une manière très surprenante, la Cour d'appel d'Anvers a donné raison à l'administration, en se fondant sur l'article 16 de l'arrêté royal comptable, selon lequel, dans le cas exceptionnel de l'application des règles d'évaluation prévues au présent chapitre ne conduirait pas au respect du principe de l'article 3, il y a lieu d'y déroger par application dudit article 3. Pour rappel, l'article 3 de l'arrêté royal comptable impose, d'une manière très générale, aux comptes annuels de reproduire une image fidèle du patrimoine de la société.
Cet arrêt est sujet à critique. L'article 20 de l'arrêté comptable prescrit de tenir compte de la valeur d'acquisition d'un bien; il ne distingue pas suivant que cette valeur est ou non égale à la valeur réelle du bien, et ne fait aucune exception lorsque la valeur d'acquisition est nulle.
Certes, l'article 16 permet, dans des cas qu'il qualifie lui-même d'exceptionnels, une dérogation sur la base du principe de l'image fidèle...
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