Une jurisprudence raisonnée sur la déductibilité des frais professionnels des sociétés
Auteur | Nicolas Themelin |
Le 10 novembre 2011, le Tribunal de première instance de Liège a rendu une décision intéressante sur l’application de l’article 49 du Code des impôts sur les revenus 1992 dans le chef des sociétés. Celle-ci mérite d’être relevée.
Cette affaire opposait l’administration à une société qui a pour objet social l’exploitation d’une bijouterie-horlogerie ainsi qu’une activité immobilière. La société acquiert un immeuble et y établit son siège social, l’activité de bijouterie-horlogerie étant toutefois exercée ailleurs. Par la suite, le gérant s’y domicilie avec sa famille, sans que la société ne lui réclame aucun loyer.
La société postule la déduction en charges professionnelles des amortissements relatifs à l’acquisition et aux frais d’aménagement afférents à cet immeuble, ce que l’administration refuse, arguant que l’achat de l’immeuble et sa rénovation n’ont aucun lien spécifique avec l’activité professionnelle habituelle de la société et que les conditions de déductibilité d’une charge professionnelle requises par l’article 49 du Code ne sont pas rencontrées.
L’administration fonde sa position sur une jurisprudence de la Cour de cassation, critiquée par la doctrine, selon laquelle une dépense n’est déductible à titre professionnel que si elle est « inhérente à l’exercice de la profession », c’est-à-dire si elle se rattache « nécessairement » à l’activité de la société.
Le tribunal fit droit à la position du contribuable. Il relève tout d’abord, au regard de la jurisprudence de la Cour de cassation, que l’achat de l’immeuble a permis la réalisation de l’objet social de la société puisqu’il vise, fût-ce à titre accessoire, des opérations immobilières.
Il ajoute toutefois que, « plus fondamentalement », il y a lieu de déterminer la portée exacte de l’article 49 du Code et, eu égard à leur fonctionnement, sa signification particulière dans le chef des personnes morales. Cet article consacre en effet une condition de finalité : une dépense est déductible si elle est exposée en vue...
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