Police et intérêts notionnels
| Auteur | Thierry Afschrift |
Diverses publications ont fait part d'une circulaire interne de l'Office central de lutte contre la délinquance économique et financière organisée, organisme policier spécialisé, relatives à l'usage des intérêts notionnels.
Selon les renseignements transmis, il s'agirait de lutter contre l'inclusion artificielle dans le cadre de la planification patrimoniale, du bénéfice des intérêts notionnels. Il y est affirmé qu'il s'agirait particulièrement d'enquêter sur les cas où des « patrimoines familiaux sont apportés dans des sociétés de patrimoine. Ainsi, des patrimoines privés profitent abusivement de l'avantage fiscal qui est attribué seulement aux entreprises ».
Le raisonnement de base sur lequel se fonde cette affirmation paraît dépourvu de la moindre apparence de sérieux.
Les intérêts notionnels sont prévus à l'impôt des sociétés, sans qu'il y ait lieu de distinguer suivant l'activité de celles-ci (article...
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