Les frais de «catering» sont-ils des frais de réception?
Auteur | Pascale Hautfenne |
Les frais « de réception » sont déductibles à concurrence de 50 % de leur quotité professionnelle (article 53, 8° du CIR 92).
Dans un arrêt récent, la Cour d’appel de Bruxelles décide que les frais de catering, c’est-à-dire le frais de restauration engagés par les organisateurs d’événements (sportifs, culturels, etc.) pour les personnes qui participent à cet événement (artistes, sportifs, équipes techniques, etc.) sont des frais de réception, au sens de cette disposition, dont la déductibilité est donc limitée (arrêt de la Cour d’appel de Bruxelles du 16 novembre 2011, suivant en cela jurisprudence de la chambre flamande dans un arrêt antérieur du 14 novembre 2007).
Les Tribunaux de première instance de Bruxelles (le 8 avril 2008), de Liège (le 11 janvier 2007) et de Leuven (le 4 février 2005) ne sont pas de cet avis. Selon eux, les frais de catering sont des frais de production, c'est-à-dire des « frais inhérents à l’organisation des spectacles auxquels ils participent » (Trib. première instance Liège, 11 janvier 2007, op. cit.), par conséquent entièrement déductibles.
Littéralement, les frais de « réception » sont les frais que l’on expose pour « recevoir » quelqu’un, c’est-à-dire une personne tierce à l’entreprise, que l’on veut, pour une raison ou pour une autre, « accueillir » dans l’entreprise (et qui, par hypothèse, n’y travaille pas).
Ils font partie, à ce titre, de la catégorie des « frais de représentation » (c’est-à-dire les frais que l’on expose pour « se présenter » à l’extérieur de l’entreprise) au sens large (frais de restaurant, de...
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