Frais accessoires sur terrain: l'administration renonce enfin
Auteur | Sophie Vanhaelst |
La problématique des frais accessoires sur terrain a déjà fait l'objet d'abondants commentaires.
Ceux-ci représentent une non-valeur de sorte qu'il est légitime pour le contribuable d'acter à la fin de l'exercice au cours duquel le bien a été acquis, une réduction de valeur sur la valeur d'acquisition de celui-ci à concurrence des frais accessoires.
Cette réduction de valeur est déductible.
L'administration, cependant, ne voyait pas les choses de la même manière et a mené pendant de très nombreuses années un combat pour rejeter la déduction des frais accessoires au titre de frais professionnels. Pour l'administration, il fallait en effet démontrer la dépréciation effective du bien immobilisé à la clôture de l'exercice pour admettre la déduction de ces frais.
Finalement, deux décisions du 22 juin 2000 de la Cour de cassation ont admis la possibilité de déduction de ces frais accessoires mais il aura fallu plus de quatre ans à l'administration fiscale, pour accepter et se conformer à cette jurisprudence. Curieuse attitude dans un Etat de droit...
En effet, pendant ces 4 années, les litiges ont continué à se développer pour une cause qui paraissait, à tout praticien raisonnable, perdue d'avance.
Il semble finalement que ce soit un arrêt de la Cour de cassation du 21 novembre 2003 qui ait emporté la conviction de...
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