Le fisc et les réseaux sociaux sur Internet...
Auteur | Ronny Favel |
La Cour d’Appel d’Anvers a rendu le 22 février dernier un arrêt fort intéressant portant sur des éléments de preuve recueillis sur des sites de réseaux sociaux de type « Facebook ».
Dans cette affaire, la Cour devait se prononcer sur la déductibilité de frais qu’un contribuable avait qualifiés de dépenses professionnelles. Il s’agissait, entre autres, de frais relatifs à une arme à feu, un chien, des chaînes pour voiture, des chaînes pour vélo, ainsi que 85% de ses frais liés à son véhicule Land Rover Defender.
L’administration avait, jugé ces dépenses comme étant exagérées et avait ainsi rejeté leur déduction à titre de frais professionnel.
En ce qui concerne plus particulièrement les frais liés au véhicule, l’administration les avait admis à concurrence de 70% seulement et non de 85% comme le postulait le contribuable. Le contrôleur en charge de ce dossier, qui avait au préalable fait un petit tour le compte du réseau social dont le contribuable était membre, avait pu y découvrir un « chat » duquel il ressortait qu’en réalité le véhicule était utilisé assez régulièrement pour les loisirs du contribuable en question, notamment pour des activités d’alpinisme et de plongée ou encore pour des voyages à l’étranger…
La Cour d’Appel d’Anvers suivit la position du fisc en rejetant la déduction des premiers frais dans la mesure où, selon la Cour, le caractère professionnel de ceux-ci n’était pas prouvé par le contribuable.
Il en fut de même pour la déduction des frais liés au véhicule. Tout comme l’administration, la Cour d’Appel d’Anvers n’admit que 70% de ces frais à titre de dépenses professionnelles, au lieu des 85% sollicités par le contribuable. Pour en arriver à cette décision, la Cour d’Appel d’Anvers se servit également du « chat » du contribuable, et en déduisit que le Land Rover Defender était bel et bien utilisé pour parcourir un nombre important de kilomètres privés, de sorte qu’il ne pouvait être admis que seuls 85% des frais qui s’y rapportaient revêtaient bien un caractère professionnel.
Cet arrêt de la Cour d’Appel...
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