Les sociétés de leasing sont des établissements de crédit:suite et fin?
Auteur | Muriel Igalson |
Fonction | Licenciée de l' Université Libre de Bruxelles |
La question de savoir si les investigations faites auprËs des organismes de leasing Ètaient valables afin de taxer le contribuable qui avait levÈ l'option, lui permettant d'acquÈrir une voiture ‡ une valeur infÈrieure ‡ sa valeur vÈnale selon l'administration, a dÈj‡ agitÈ tout le pays depuis prËs de 10 ans.
Pour rappel, l'administration avait procÈdÈ auprËs des organismes de leasing, ‡ des contrÙles gÈnÈralisÈs, visant ‡ obtenir la liste pour une pÈriode dÈterminÈe, de toutes les personnes ayant levÈ l'option pour acquÈrir un vÈhicule, diffÈrentes du preneur de leasing initial.
Ces personnes ayant acquis le vÈhicule ‡ la valeur de l'option, celle-ci Ètait gÈnÈralement infÈrieure ‡ la valeur rÈsiduelle du vÈhicule au moment de la cession. Chaque tribunal et chaque cour semblait ‡ prÈsent avoir dÈfini sa propre jurisprudence, et nous restions tous dans l'attente d'un Èventuel recours en cassation.
C'est ‡ prÈsent chose faite.
En effet, la Cour de cassation, chambre nÈerlandophone, s'est prononcÈe le 16 mars 2007.
Comme nous l'avions toujours soutenu, la Cour de cassation confirme que ´le terme ´Ètablissement de crÈditª mentionnÈ ‡ l'article 318 du CIR 1992 (instaurant un ´secret bancaireª) vise les ´Ètablissements financiersª en gÈnÈral et pas uniquement les Ètablissements dont les activitÈs consistent en la rÈception de dÈpÙts d'argent ou en la fourniture de...
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