La deuxième mort de la théorie de la «réalité économique»
Auteur | Thierry Afschrift |
Fonction | Licencié en droit, avec grande distinction de l’Université Libre de Bruxelles (1976), licencié en droit économique (1977) et en sciences fiscales |
On se souvient qu'au début des années 1990, et suite à la confirmation par la Cour de cassation de sa jurisprudence traditionnelle «Brepols», notamment par l'arrêt «Vieux Saint-Martin», l'administration fiscale avait obtenu le vote, en 1992, d'une «mesure générale anti-abus».
Ce texte visait à réduire, dans des cas bien précis, la possibilité pour le contribuable, de «choisir la voie la moins imposée» en accomplissant des actes volontairement dans le but d'éviter l'impôt.
La rédaction de ce texte, objet d'un compromis politique, ne permet toutefois à l'administration que d'invoquer l'inopposabilité de la qualification d'un acte accompli par le contribuable, et non de cet acte lui-même. La doctrine majoritaire avait, d'emblée, fait remarquer que cela ne permettait pas de faire revivre la théorie de la réalité économique, seule la réalité juridique étant prise en compte, puisque la loi obligeait l'administration, si elle voulait invoquer une autre qualification d'un acte, à se fonder sur une qualification respectant les effets juridiques (et non économiques) de l'acte.
Une partie de la doctrine, surtout néerlandophone, avait tenté de faire revivre la théorie de la fraude à la loi, suivant laquelle l'administration aurait pu imposer un acte ayant le même objet économique que l'acte accompli par le contribuable. Certains avaient à cette occasion invoqué sous une autre forme la théorie ancienne de la réalité économique, rejetée par la Cour de cassation.
Par un arrêt de principe important, rendu le 4 novembre 2005, la Cour de...
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