L’Europe juge discriminatoire le régime fiscal appliqué en Belgique aux sociétés d’investissement étrangères
Auteur | Nicolas Themelin |
Par un arrêt du 25 octobre 2012 (affaire C-387/11), la Cour européenne de justice a jugé contraire à la libre circulation des capitaux ainsi qu’à la liberté d’établissement au niveau européen les dispositions fiscales belges portant sur les sociétés d’investissement. Nous examinons ci-dessous le développement de la Cour ainsi que la mesure dans laquelle la législation belge se voit sanctionnée.
La législation belge soumet au précompte mobilier les dividendes et intérêts distribués par une société établie en Belgique tant aux sociétés d’investissement résidentes belges qu’à celles ayant leur siège dans un autre Etat membre.
Toutefois, les dividendes et intérêts distribués aux sociétés d’investissement belges sont exonérés de l’impôt des sociétés en tant que revenus de capitaux et de biens mobiliers, conformément à l’article 185 bis du Code des impôts sur les revenus 1992. En outre, l’article 304, paragraphe 2, deuxième alinéa, du Code permet d’imputer le précompte mobilier sur l’impôt des sociétés dû par ces sociétés d’investissement, voire de percevoir la différence entre le montant du précompte retenu à la source et l’impôt effectivement dû. Il en va de même, en vertu du cinquième alinéa de l’article 304, paragraphe 2, en ce qui concerne les sociétés d’investissement non-résidentes, mais soumises à l’impôt des non-résidents conformément à l’article 233 du Code, à savoir celles qui disposent d’un établissement stable en Belgique.
Cette législation vise à juste titre à éviter la surimposition des revenus des sociétés d’investissement eu égard à leur qualité d’intermédiaire entre les sociétés dans lesquelles elles investissent et les porteurs de parts de ces sociétés d’investissement.
La Cour constate néanmoins que, quand bien même il est soumis à conditions, un tel droit à exonération et à imputation n’est pas reconnu aux sociétés d’investissement...
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