Un étrange notion
| Auteur | Muriel Igalson |
| Fonction | Licenciée de l?Université Libre de Bruxelles avec grande distinction |
Un récent jugement du tribunal correctionnel de Bruxelles suscite certaines inquiétudes.
Ce jugement concerne une personne habitant Monaco, et qui possédait des actions de sociétés, elles-mêmes propriétaires au titre de seuls actifs de biens immeubles situés en Belgique.
Pour condamner le prévenu du chef de fraude fiscale, en raison de la non déclaration de revenus, le tribunal correctionnel retient comme élément justifiant que le siège de la fortune de l'intéressé se trouvait en Belgique, le fait qu'indirectement il possèderait des biens se trouvant dans ce pays.
Il se rattache ainsi à la notion de "siège de la fortune" qui, en matière d'impôts sur les revenus, justifie qu'une personne même non-résidente, puisse être taxable en Belgique.
Il semble toutefois que la conception du juge correctionnel de la notion fiscale de "siège de la fortune" soit en l'occurrence gravement erronée. Tout d'abord, suivant la jurisprudence constante, ce n'est pas l'endroit de situation de la fortune qui définit le siège de la fortune, mais bien celui d'où elle est gérée. Quand bien même le contribuable aurait possédé des biens immeubles se trouvant en Belgique, cela n'aurait nullement impliqué qu'il fût un habitant du Royaume, dès lors que la gestion de ces...
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