Fin de leasing et avantage non taxable
Auteur | Tristan Krstic |
Fonction | Licencié en droit à l’Université Libre de Bruxelles (1997), il a également obtenu un diplôme d’études spécialisées en droit international à la même université avec grande distinction. |
Il y a quelque temps, líadministration síÈtait attaquÈe aux opÈrations de fin de leasing de vÈhicule de sociÈtÈ par lesquelles une personne physique levait líoption en fin de leasing, consentie initialement ‡ une sociÈtÈ dont cette personne Ètait proche (administrateur, associÈ ...).
Líadministration a ainsi imposÈ, dans le chef de la personne qui levait líoption en fin de leasing, la diffÈrence entre le prix payÈ et la cÙtÈ ´ officielle ª ‡ laquelle elle Èvaluait le vÈhicule en question (sur base des diffÈrentes revues qui comparent les prix des vÈhicules de seconde main).
Une des possibilitÈs díÈviter cette taxation est de dÈmontrer que líadministration a obtenu les informations nÈcessaires par le biais díune violation de líarticle 318 du Code des impÙts sur les revenus, imposant aux Ètablissement de crÈdit le secret bancaire.
Une partie importante de la jurisprudence estime, en effet, que les sociÈtÈs de leasing sont des Ètablissements de crÈdit et que líadministration níest pas en droit de solliciter pareilles informations de la part díun tel Ètablissement.
Díautre part, líadministration doit dÈmontrer que la personne qui a levÈ líoption en question a obtenu un avantage imposable. Il faut ainsi quíil y ait un avantage et que celui-ci trouve sa cause dans líexercice des activitÈs professionnelles de celui qui lía reÁu.
Il est difficile de soutenir que la sociÈtÈ en question accorde un avantage par la cession du droit de lever líoption, car ceci voudrait dire quíelle bÈnÈficiait...
Pour continuer la lecture
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