Emphytéose:une nouvelle bévue du Service des Décisions Anticipées
Auteur | Thierry Afschrift |
Fonction | Licencié en droit, de l'Université Libre de Bruxelles |
Un contribuable a eu l'idÈe saugrenue de poser la question suivante au Service des DÈcisions AnticipÈes. PlutÙt que d'acquÈrir la pleine propriÈtÈ d'un bien immeuble, peut-on imaginer qu'une sociÈtÈ acquiËre le droit d'emphytÈose et qu'ensuite une autre sociÈtÈ acquiËre le trÈfonds de la propriÈtÈ?
Cette question ne pose en rÈalitÈ aucune difficultÈ, et est rÈglÈe depuis longtemps par la pratique : la rÈponse est Èvidemment positive, pour autant qu'au moment de l'acquisition des deux ÈlÈments du droit de propriÈtÈ, l'intention ne soit pas de les rÈunir ‡ bref dÈlai.
Pour rÈpondre ‡ cette question simple, qui relËve du choix licite de la voie la moins imposÈe, le service des dÈcisions anticipÈes (SDA) a cru utile d'Ènoncer que l'opÈration n'Ètait licite que moyennant toute une sÈrie de conditions. Il fallait un engagement Ècrit des deux sociÈtÈs acquÈreuses de ne pas reconstituer la pleine propriÈtÈ pendant toute la durÈe du droit d'emphytÈose (sic ; c'est-‡-dire pendant 99 ans). Bien plus, il fallait que les deux sociÈtÈs ne soient pas contrÙlÈes par les mÍmes personnes, et qu'elles s'engagent ‡ ne pas faire l'objet d'un changement de contrÙle pendant 5 ans (pourquoi 5 ans ?) et, en outre, que le canon unique ne dÈpasse pas 95% de la valeur de la pleine propriÈtÈ du bien (alors que pour une emphytÈose de 99 ans, le canon unique, calculÈ...
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