Fiches d'attribution des revenus
Auteur | Thierry Afschrift |
Fonction | Licencié en droit, avec grande distinction de l’Université Libre de Bruxelles (1976), licencié en droit économique (1977) et en sciences fiscales |
Les personnes physiques comme les sociÈtÈs, doivent Ètablir des fiches lorsquíelles attribuent des rÈmunÈrations, mais aussi des commissions, des honoraires ‡ des tiers. Cette forme de dÈnonciation imposÈe síaccompagne de sanctions. Celles-ci se limitent au refus de dÈduction de la charge pour les personnes physiques, tandis que pour les sociÈtÈs, il y a en outre líimposition du montant níayant pas fait líobjet de fiche ‡ la cotisation spÈciale sur les commissions secrËtes, au taux ´modiqueª de 309%.
Ces sanctions trËs lourdes níÈtaient prÈvues jusquí‡ prÈsent que pour les revenus qui constituent pour les bÈnÈficiaires des revenus professionnels. Le fisc avait exigÈ, sans succËs, des contribuables quíils Ètablissent de telles fiches pour les bÈnÈficiaires non-rÈsidents, mais la Cour de cassation lui avait donnÈ tort par un arrÍt rÈcent.Comme cíest souvent le cas, il síest montrÈ mauvais perdant et a changÈ les rËgles du jeu, en faisant voter, subrepticement, par le...
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