La fin d’une cotisation excessive à 309%
Auteur | Dorian Vandensteen |
Pour rappel, le taux de la cotisation spéciale sur commissions secrètes s’élevait à 309%, conformément à l’article 219 du CIR.
Désormais, ce taux est révolu : la loi du 19 décembre 2014 vient de le réduire considérablement et de restreindre les cas où une cotisation spéciale peut être réclamée.
En effet, le taux est, dorénavant, fixé à 103%. Il est même ramené à 51,5% à condition qu’il puisse être établi que le bénéficiaire est une personne morale.
Le juge ne pourra, en revanche, plus diminuer ce taux, la cotisation perdant explicitement le caractère de sanction pénale. Il ressort explicitement de l’exposé des motifs de la loi que « cette cotisation distincte n’aura plus qu’un caractère compensatoire de la perte d’impôt sur les revenus belges».
Ce contrôle de pleine juridiction avait été clairement reconnu au juge suite à l’arrêt du 6 juin 2014 de la Cour constitutionnelle selon lequel une amende fiscale substantielle doit être considérée comme une sanction répressive.
Le taux de 309% comportait effectivement une fonction indemnitaire et sanctionnatrice. Désormais, le taux n’a plus, selon le législateur qu’une fonction réparatrice du préjudice subi par l’Etat belge. Cela pourra bien sûr être vérifié par la Cour constitutionnelle.
Cette cotisation, sur les dépenses et avantages de toute nature, ne pourra s’appliquer que si la société ne communique pas l’identité du bénéficiaire à l’administration endéans un délai de 2 ans et 6 mois, à partir du 1er janvier de l’exercice d’imposition concerné.
En qui concerne spécifiquement les bénéfices dissimulés, le contribuable a la possibilité de les réintégrer dans un exercice comptable postérieur à l’exercice comptable au cours duquel le bénéfice a été réalisé à...
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