Societes patrimoniales: assujetties a l'impot des personnes morales?
Auteur | Sophie Vanhaelst |
Le Tribunal de première instance de Bruges et la Cour d'appel de Gand ont eu à connaître récemment du cas de sociétés civiles constituées sous forme de sociétés anonymes, propriétaires d'immeubles. Leur objet exclusif était, selon les statuts, la gestion desdits immeubles. Aucun immeuble ne pouvait être acquis dans un but de revente et lorsqu'un bien immeuble était cédé, le prix devait être réinvesti dans un autre immeuble. Ces biens immeubles étaient soit loués à des particuliers à des fins privées, soit donnés en bail à ferme à des agriculteurs.
Les sociétés souscrivaient des déclarations à l'impôt des personnes morales. Dans cette logique, elles ne déduisaient évidemment aucun amortissement sur les biens immeubles concernés et ne distribuaient aucun dividende.
Selon le fisc, ces sociétés seraient imposables à l'impôt des sociétés au motif que la perception de revenus locatifs périodiques devait être considérée comme une opération à caractère lucratif. Le fisc stigmatisait également la clause statutaire prévoyant la distribution de dividendes prouvant, selon lui, la recherche d'un profit.
Ces deux juridictions ont relevé que la société concernée ne se livrait à aucune exploitation commerciale au sens du Code des Impôts sur les Revenus au motif qu'elle n'utilisait pas de méthodes commerciales, ne contractait pas de prêts, ne prenait aucun risque commercial et ne cherchait pas à s'attirer une clientèle. Dans la mesure où la société se contente de gérer des immeubles et ne les vend pas sauf avec intention de remploi, n'emploie pas de personnel, ne...
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