Frais accessoires : fin de l'histoire ...
Auteur | Sophie Vanhaelst |
Il y a des sujets sur lesquels l'on préférerait ne pas devoir revenir sans cesse. Le débat entre l'administration et le contribuable sur la déductibilité des frais accessoires sur terrain en est un.
La problématique est désormais connue : une société acquiert un bien immeuble et expose des frais accessoires c'est-à-dire des frais de notaire portant sur la partie terrain et sur la partie construction de cette acquisition.
La controverse porte sur la déductibilité des frais accessoires payés par le contribuable pour l'acquisition de la parcelle de terrain.
Les cours d'appel ont consacré la thèse selon laquelle le paiement de ces frais accessoires ne confère aucune valeur particulière à l'actif sous-jacent et peut donc faire l'objet d'une réduction de valeur à la fin de l'exercice comptable au cours duquel ils ont été exposés.
Le 22 juin 2000, la Cour de cassation a rendu des arrêts consacrant la déductibilité de ces frais accessoires. L'administration a, nonobstant ces arrêts, poursuivi un combat d'arrière-garde entraînant évidemment de nouvelles procédures judiciaires en obligeant les contribuables à se défendre sur une question qui paraissait définitivement tranchée par la Cour de cassation.
La Cour de cassation a encore rendu deux arrêts récents : l'un le 12 juin 2003 et l'autre le 12 septembre 2003 rejetant des pourvois...
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