Management fees: un arrêt favorable
Auteur | Sylvie Leyder |
Fonction | Licenciée en droit de l’Université Libre de Bruxelles en 1988, elle est également licenciée en droit |
La comptabilisation de management fees dans les comptes díune sociÈtÈ est gÈnÈralement vue díun mauvais oeil par líadministration fiscale.
Il faut dire que le mÈcanisme des management fees permet de rÈduire la charge fiscale globale de sociÈtÈs liÈes. Díune part, les management fees sont dÈduits de la base imposable au titre de frais professionnels par la sociÈtÈ qui paye les honoraires et, díautre part, ces management fees constituent dans le chef de la sociÈtÈ qui les perÁoit, des bÈnÈfices soumis le plus souvent au taux plus avantageux de líimpÙt des sociÈtÈs.
Lorsque líadministration rejette la dÈduction des management fees, elle affirme que les conditions prÈvues par líarticle 49 du Code des ImpÙts sur les Revenus (relatif ‡ la dÈduction des charges professionnelles) ne sont pas rencontrÈes.
Cependant, la position du fisc níest pas toujours avalisÈe par les Cours et Tribunaux. Ainsi en tÈmoigne un rÈcent arrÍt prononcÈ par la Cour díappel de Mons (arrÍt du 30 juin 2006).
Dans cette affaire, la sociÈtÈ qui dÈduisait les management fees avait pour gÈrant une personne qui Ètait Ègalement administrateur de la sociÈtÈ, effectuant les prestations de management.prestations de management devaient Ítre tenues pour fictives, le paiement des management fees constituerait alors des avantages anormaux ou bÈnÈvoles qui níentrent pas dans le champ díapplication de líarticle 26 CIR (aux termes duquel de tels avantages devraient Ítre ajoutÈs ‡ la base imposable de la sociÈtÈ qui les octroie) dËs lors que de tels avantages sont consentis ‡ une sociÈtÈ belge et quíils interviennent pour dÈterminer les revenus imposables de celle-ci.
Líadministration fiscale níadmettait pas la dÈduction des factures de management fees. Elle faisait valoir un des arguments le plus souvent invoquÈ en la matiËre, ‡ savoir que la rÈalitÈ des prestations de management níÈtait pas dÈmontrÈe et que partant, la sociÈtÈ qui dÈduisait les management fees ne faisait pas la preuve que ses paiements avaient ÈtÈ...
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