La fairness tax non conforme au droit européen?
Auteur | Pascale Hautfenne |
Les conclusions de l'avocat général à la cour européenne de justice présentées le 17 novembre dernier considèrent que la fairness tax belge est incompatible avec la directive directive mère-filiale.
La fairness tax instaurée en 2013 s’applique lorsqu’une société qui distribue des dividendes a, au cours de la même période imposable, réduit effectivement son revenu imposable en procédant à la déduction de pertes ou à la déduction pour capital à risque.
En clair, le montant imposable à la fairness tax repose sur le montant des dividendes distribués qui dépassent le résultat imposable. Ce montant est multiplié, avant application du taux d’imposition, par un facteur dit de proportionnalité qui permet de déterminer dans quelle mesure le résultat a été réduit par l’application de la déduction des pertes et de la déduction pour capital à risques.
L’objet du litige est un recours formé par la filiale belge d'une société finlandaise devant...
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