Sociétés de liquidités: pas de recours fondé sur l'action paulienne
Auteur | Sophie Vanhaelst |
La problÈmatique des sociÈtÈs de liquiditÈs concerne donc des sociÈtÈs dont les actifs ont ÈtÈ cÈdÈs ‡ une autre sociÈtÈ avec rÈalisation de plus-value et dont, forcÈment, impÙt ‡ payer. Ensuite, au cours du mÍme exercice, les actions de la sociÈtÈ sont cÈdÈes ‡ un tiers, se faisant fort de gommer la base imposable de la sociÈtÈ au moyen d'investissements. L'administration n'admet pas ces opÈrations et a donc tentÈ, ‡ la fois, de taxer avec un succËs mitigÈ les vendeurs des actions de la sociÈtÈ devenue liquide, au motif que leur comportement s'Ècarterait de la gestion normale d'un patrimoine privÈ. Dans d'autres cas, des plaintes pÈnales ont ÈtÈ dÈposÈes et de nombreux dossiers sont ouverts auprËs de la plupart des parquets du Royaume. Parfois, l'administration a critiquÈ les investissements rÈalisÈs par la sociÈtÈ devenue liquide, investissements qui rÈduisent ‡ nÈant sa base taxable. Elle a ÈchouÈ.
Enfin, une cellule particuliËre a ÈtÈ crÈÈe dont l'objectif est de recouvrer l'impÙt impayÈ par la sociÈtÈ devenue liquide. Il ne faut en effet pas se voiler la face. Dans ce domaine d'activitÈ, des acquÈreurs peu scrupuleux ont envahi le marchÈ et ont achetÈ les actions de sociÈtÈs devenues liquides avec des plans d'investissement qui n'Ètaient que du vent. Leur seul objectif Ètait de partir avec les liquiditÈs de l'entreprise, de sorte que les bilans et dÈclarations ‡ l'impÙt des sociÈtÈs n'ont jamais ÈtÈ dÈposÈs. L'impÙt des sociÈtÈs n'a jamais ÈtÈ payÈ non plus.
ConfrontÈe ‡ cette problÈmatique, l'administration a tentÈ dans certains cas d'agir...
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