Proratisation de l'annuité d'amortissement: nouveau critère
Auteur | Sabrina Scarna |
La loi du 24 décembre 2002 modifiant le régime des sociétés en matière d'impôts sur les revenus et instituant un système de décision anticipée en matière fiscale a, rappelons-le, eu pour effet, notamment, de réduire l'impôt des sociétés (l'ISOC) mais, parallèlement, de prévoir des mesures dites 'compensatoires'.
Parmi ces mesures, le législateur a modifié les règles d'amortissement : à partir de l'entrée en vigueur de la réforme, les amortissements à effectuer sur des immobilisations acquises ou constituées lors d'un exercice ne peuvent plus être pris en compte, à titre de frais professionnels, en ce qui concerne cette première annuité, que pro rata temporis (article 196, §2 du CIR).
La loi du 24 décembre 2002 avait cependant introduit une exception: les sociétés bénéficiant du taux réduit de l'ISOC tel que fixé conformément à l'article 215, alinéa 2 du CIR.
Le but du législateur, prévoyant cette différence de traitement, était de privilégier les PME en vue de stimuler l'investissement sur fonds propres vu que ces sociétés ont des difficultés plus importantes en matière d'autofinancement. Cette différenciation de traitement était donc justifiée.
Si la Cour d'arbitrage a accepté le but de cette différenciation elle a cependant, dans son arrêt du 31 mars 2004 décidé d'écarter le critère de distinction choisi par le législateur (bénéficier de l'impôt réduit ou pas) et ce, à dater de l'exercice d'imposition 2005.
La Cour a en effet, à juste titre, constaté que le critère choisi pouvait conduire à l'exclusion desdites PME des mesures plus favorables contrairement au but que s'était fixé le législateur. La Cour d'arbitrage a donc dit pour droit que le critère de distinction retenu violait les articles 10 et 11 de la Constitution soit les principes d'égalité et de non-discrimination. Le but étant de favoriser, sur certains points, les PME par rapport aux autres sociétés qui ont plus de...
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