Stock option: condamnation de la these de l'administration par la cour de cassation
Auteur | Pascale Hautfenne |
Fonction | Licenciée en droit avec grande distinction de l'Université Catholique de Louvain |
Un arrêt du 16 janvier 2003 de la Cour de cassation met fin définitivement à la controverse qui existait entre la doctrine majoritaire et l'administration fiscale en matière d'anciennes options (cfr. les précédents articles parus dans Idefisc).
La Cour décide qu'il résulte des travaux préparatoires que le législateur de 1984 (législation relative aux " anciennes options ") n'a pas entendu se prononcer sur la question de savoir si l'avantage découlant de la levée de l'option était ou non taxable mais qu'il a seulement défini les conditions auxquelles l'avantage obtenu par un salarié en raison ou à l'occasion de la levée de l'option serait exonéré d'impôt. La Cour confirme que pour déterminer si le salarié reçoit un avantage de toute nature imposable, il y a lieu de se placer au moment de l'attribution de l'option.
Les gains éventuels obtenus par le salarié au moment où il lève l'option sont la conséquence des fluctuations de la valeur des actions, et non le produit du travail au service de son employeur ou un avantage acquis en vertu du contrat de travail. La Cour en conclut que l'arrêt ne décide pas légalement que la plus-value réalisée par le demandeur à...
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