La caution est- elle une charge déductible?
Auteur | Danièle Cohen |
Le Tribunal de première instance de Liège vient de donner une réponse positive à cette question (jugement du 1er mars 2010). Dans cette affaire une convention de caution avait été signée par un contribuable en 1991, au bénéfice d’une société dont il était administrateur-délégué.
En 1998, les contrats ont été exécutés et les sommes relatives à la caution ont été payées à la banque. Cette même année, l’administrateur délégué n’a reçu aucune rémunération de la société.
En 2001, la société est déclarée en faillite.
L’administration fiscale refuse la déduction par le contribuable des sommes qu’il a dû supporter en raison de son engagement de caution.
A cette occasion, elle prétend qu’ « en raison de la faillite, il n’était plus possible au demandeur de retirer des revenus professionnels de la société pour laquelle il s’était por té caution, ces virement ne constituaient pas des frais professionnels déductibles pour les exercices en cause ».
Elle appuie son argumentation en se référant à un arrêt de cas- sation du 14 juin 2002 qui pré- voyait que « dès lors que l’arrêt constate qu’après la faillite de la société dont il est administrateur, le demandeur n’a plus retiré de revenus professionnels de cette fonction, il en déduit légalement que les intérêts payés pendant les exercices litigieux...
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