La France condamnée par la Cour de justice pour ses prélèvements sociaux sur les revenus des non-résidents
Auteur | Martin Van Beirs |
La Cour de justice de l'Union européenne a rendu ce 26 février 2015 une décision qui intéressera au premier plan les résidents belges qui disposent d'une résidence secondaire en France.
On sait que le régime d'imposition français des revenus du patrimoine se caractérise par le fait que le contribuable est soumis non seulement à l'impôt, mais également à des "cotisations de sécurité sociale" (dénommées CSG et CRDS) qui s'élèvent actuellement à plus de 15 % du revenu. Ainsi, en matière immobilière par exemple, le contribuable français qui réalise une plus-value se voit réclamer un impôt de 19 %, auquel il faut ajouter une quinzaine de pour cent à titre de cotisations sociales, soit un taux global d'imposition de 34 %.
Jusqu'en 2012, ces cotisations de sécurité sociale n'étaient pas réclamées aux non-résidents qui disposaient de revenus immobiliers d'origine française, mais la loi de finances rectificative de juillet 2012 a mis fin à ce régime de faveur, plongeant ainsi bon nombre de belges dans un certain désarroi : non seulement ils voyaient les revenus locatifs de leurs immeubles situés en France imposés beaucoup plus lourdement, mais en outre ils subissaient un impôt nettement plus conséquent s'ils décidaient de s'en défaire et réalisaient à cette occasion une plus-value !
C'était sans compter sur la ténacité d'un ressortissant ... néerlandais !
Ce ressortissant néerlandais, qui vivait en France mais était employé par une société néerlandaise, avait perçu de compagnies d'assurances néerlandaises des rentes viagères qui furent considérées par l'administration française comme des revenus du patrimoine, et donc assujetties à la CSG et à la CRDS. Le ressortissant néerlandais, qui était assujetti au régime de sécurité sociale dans son pays d'origine, a fait valoir que...
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