Clôture de liquidation et dettes fiscales
Auteur | Sylvie Leyder |
Fonction | Licenciée en droit de l’Université Libre de Bruxelles en 1988, elle est également licenciée en droit économique avec distinction de la même Université |
Peut-on clÙturer la liquidation díune sociÈtÈ alors que le bilan de celle-ci prÈsente des impositions fiscales contestÈes?
Cette question se pose frÈquemment aux liquidateurs de sociÈtÈs alors que selon les dispositions du Code des sociÈtÈs (article 190, ß 2), ils ne peuvent procÈder au partage des actifs entre les actionnaires quíaprËs avoir payÈ la totalitÈ des dettes de la sociÈtÈ en liquidation ou avoir consignÈ les sommes nÈcessaires.
La clÙture prÈmaturÈe díune liquidation est sanctionnÈe par la responsabilitÈ du liquidateur ´en cette qualitȪ DËs lors, le liquidateur díune sociÈtÈ commet-il une faute et peut-il Ítre tenu responsable des dettes fiscales de la sociÈtÈ liquidÈe en cas de clÙture de liquidation anticipÈe?
Pas nÈcessairement, ainsi que vient de le rappeler le tribunal de commerce de Mons (jugement du 5 octobre 2005). Dans cette espËce, le tribunal a constatÈ quíil appartenait au fisc díÈtablir que la sociÈtÈ liquidÈe disposait lors de la liquidation díactifs suffisants pour apurer les dettes fiscales en litige. A dÈfaut, líEtat belge ne pourra justifier díun dommage.
Ce faisant, le tribunal síen rÈfËre ‡ la jurisprudence de la Cour de cassation aux termes de laquelle une liquidation peut Ítre clÙturÈe avant le paiement de toutes les dettes sociales dËs lors que líactif est insuffisant pour permettre le dÈsintÈressement complet voire mÍme partiel.
AprËs un examen de la comptabilitÈ de la sociÈtÈ liquidÈe et des Ècritures comptables passÈes au cours de la liquidation, le tribunal de commerce de Mons a constatÈ que le rang du privilËge de líEtat belge nía pas ÈtÈ mÈconnu puisque, en...
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