Mise à disposition d’un logement par une personne morale : l’administration se conforme à la jurisprudence
| Auteur | Pascale Hautfenne |
Lorsqu'un employeur met gratuitement une habitation à la disposition d'un travailleur, celui-ci bénéficie d'un avantage fiscalement imposable au titre de rémunération. La valeur de cet avantage est déterminée différemment selon que le bien est mis à sa disposition par une personne physique ou par une personne morale. Sans justification, l'avantage taxable fixé par arrêté royal est quatre fois plus élevé lorsqu'il est accordé par une personne morale.
Cette discrimination a été censurée par la jurisprudence.
L’administration vient de publier une circulaire concernant l’évaluation forfaitaire...
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