Nouveau régime de décisions anticipées en matière fiscale
Auteur | Valérie-Anne De Brauwere |
Fonction | Licenciée en droit avec grande distinction de l'Université Catholique de Louvain |
La loi réformant l'impôt des sociétés instaure un nouveau régime de décisions anticipées en matière fiscale.Le Service Public Fédéral Finances (SPF Finances) est désormais compétent pour se prononcer par voie de décision anticipée " sur toute demande relative à l'application des lois d'impôt qui relèvent de ses compétences ou dont il assure le service de la perception et du recouvrement ".
Cette décision " anticipée " ne peut, par définition, que déterminer " comment la loi s'appliquera à une situation ou à une opération particulière qui n'a pas encore produit d'effets sur le plan fiscal ". Par ailleurs, elle ne peut emporter exemption ou modération d'impôt.
La loi de réforme de l'impôt des sociétés énumère un certain nombre de situations où aucune décision ne peut être donnée.
Il s'agit notamment des cas où " l'octroi d'une décision anticipée serait inapproprié ou inopérant en raison de la nature des dispositions légales ou réglementaires invoquées dans la demande ".
L'arrêté royal du 17 janvier 2003 énumère ces matières et dispositions pour lesquelles le SPF Finances n'est pas habilité à donner une décision anticipée. Il s'agit notamment :
*des taux d'imposition et du calcul des impôts, le SPF Finances ne pouvant évidemment pas être amené à se prononcer de manière anticipée sur le montant de l'impôt finalement dû, et les taux étant déterminés par la loi.
*des matières et dispositions constituant la phase postérieure à l'établissement de l'impôt, tels que...
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