Fraude fiscale et vente d’immeubles
Auteur | Danièle Cohen |
Il est de jurisprudence constante que lorsqu’un immeuble est vendu et que les parties ont convenu de dissimuler une partie du prix en vue d’éluder l’impôt, la convention est contraire à l’ordre public et donc nulle, mais la vente ne peut pas être déclarée nulle pour cette raison.
La Cour de cassation avait marqué sa position dans un arrêt du 18 mars 1988. Cette décision est suivie aujourd’hui par les juges du fond.
Un arrêt de la Cour d’appel de Liège a d’ailleurs décidé que « seule la convention conclue à l’occasion de la vente et qui consistait à s’engager à taire dans l’acte écrit de vente le prix réellement convenu est nulle ; (…) en revanche tant la convention de vente « officielle » que la contre-lettre ne sont pas atteintes de nullité dès lors que le mobile déterminant consistait à transférer la propriété d’un immeuble pour un prix déterminé au sujet duquel les parties étaient d’accord et non pas à procéder à une fraude fiscale ». (Liège, 30 novembre 2006, RG n°2006/RG/626)
Selon la doctrine, la contrariété à l’ordre public ne réside pas dans l’accord sur la fixation du prix – qui est décidé librement entre les parties - mais bien dans la dissimulation de la réalité du prix envers le fisc.
Cette tromperie ne présente donc aucune influence sur la validité du contrat de vente qui persiste.
Un récent arrêt de la Cour d’appel de Mons en décide autrement (26 janvier 2010).
En effet, pour la Cour, la fraude fiscale est le mobile...
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