Modifications des regles relatives a la cession de fonds de commerce
Auteur | Muriel Igalson |
Fonction | Licenciée de l'Université Libre de Bruxelles |
L'article 442bis, CIR 1992 dispose, suite aux modifications législatives du 22 décembre 1998, que «la cession, en propriété ou en usufruit, d'un ensemble de biens, composé entre autres d'éléments qui permettent de retenir la clientèle, ainsi que la constitution d'un usufruit sur les mêmes biens, n'est opposable au receveur des contributions qu'à l'expiration du mois qui suit celui au cours duquel une copie de l'acte translatif ou constitutif, certifiée conforme à l'original a été notifiée au receveur du domicile ou siège social du cédant. »
Cette nouvelle disposition est entrée en vigueur le 1er avril de cette année et remplace ainsi l'obligation d'enregistrement par une obligation de notifier la cession au receveur.
L'inopposabilité de la cession et la responsabilité solidaire pour les dettes fiscales du cédant peuvent être évitées lorsque le cédant est en possession d'un certificat délivré par le receveur attestant qu'il n'a pas de dette fiscale.
Une circulaire récente du 28 avril 1999 (Circ. n°Ci.RH.81/488.797) cite à titre d'exemple d'éléments susceptibles de retenir la clientèle, l'enseigne, le droit au bail, les stocks, les fichiers informatiques, les listings clients, les brevets, les marques, le pas-de-porte, ... Les éléments qui sont utiles à...
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