Editorial: Le vrai danger de «l’abus fiscal»
Auteur | Thierry Afschrift |
Comme on le sait, la loi-programme vient de remplacer la mesure anti-abus, totalement inefficace, votée en 1992, par une nouvelle disposition.
Nous reviendrons bien sûr ultérieurement sur les détails d’application du nouveau texte. Il est en tout cas déjà certain que celui-ci maintient le principe du choix licite de la voie la moins imposée, mais se borne à prévoir une exception, qui sera nécessairement d’interprétation restrictive.
Cette exception ne consacre pas la théorie de la fraude à la loi, ni celle de l’abus de droit, mais instaure une nouvelle notion, celle d’ « abus fiscal ».
Malgré la rédaction plus que perfectible du texte, il en ressort que les cas d’application de la notion d’abus fiscal seront à nouveau assez rares, en raison du cumul d’exigences requises. Soit il s’agira de cas d’obtention d’avantages fiscaux (donc nécessairement d’exceptions à un régime de droit commun) obtenus en violation du but poursuivi par le législateur, soit il sera question du fait de se placer volontairement en-dehors du champ d’application d’une disposition spécifique, et ce à nouveau en violation de l’objectif propre de cette disposition.
De telles hypothèses seront rares, notamment parce qu’il n’est pas fréquent que l’on puisse distinguer une intention spécifique du législateur, relative à une disposition déterminée, ce que requiert le texte. Il ne suffira pas, pour le fisc, d’affirmer que...
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