L'indemnité réparant un dommage physique en éxécution d'un contrat d'assurance collectif est non-imposable
Auteur | Tristan Krstic |
Fonction | Licencié en droit à l'Université Libre de Bruxelles |
Un arrêt récent de la Cour d'arbitrage (30 avril 2003) met fin à une controverse relative à l'imposition des indemnités réparant un dommage physique perçues en exécution d'un contrat d'assurance collectif.
Pour rappel, l'indemnité perçue suite à un accident qui ne répare pas une perte de revenus n'est pas imposable si elle est payée en vertu d'un contrat d'assurance individuelle contre les accidents (art. 38, 8° CIR).
L'administration fiscale soutenait que l'indemnité payée en vertu d'un contrat d'assurance collective conclu par l'employeur d'un l'assuré contre les accidents survenus dans la vie professionnelle et privée était imposable au titre de l'article 34, § 1er, 1° CIR.
Interrogée par question préjudicielle, la Cour d'arbitrage a estimé qu'il n'y avait aucune justification au fait que l'indemnisation versée en exécution d'un contrat collectif d'assurance qui couvre l'incapacité physiologique et / ou économique, sans qu'il y ait perte de revenus, soit soumise à l'impôt, alors que celle qui est versée en vertu d'un contrat d'assurance individuel est exonérée (art. 38, 8° CIR).
L'article 34, §1er, 1° du CIR viole ainsi les articles 10 et 11 de la Constitution en ce qu'il rend imposable les montants versés en indemnisation d'une invalidité physiologique et/ou économique causée par un accident en exécution d'un contrat d'assurance collectif conclu par l'employeur de la victime, sans que celle-ci ait subi une...
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