Quand le législateur vient au secours du fisc
Auteur | Valerie-Anne de Brauwere |
Fonction | Licenciée en droit avec grande distinction de l’Université Catholique de Louvain |
Être imposé deux fois sur le même revenu, un concept inacceptable dans un Etat de droit? La Chambre, sous la pression de l’administration fiscale, en a (une nouvelle fois) décidé autrement.
La loi-programme du 27 avril 2007 modifie le régime des avantages anormaux ou bénévoles régi par l’article 26 du CIR, en prévoyant que cette disposition s’applique désormais «sans préjudice de l’article 49 du CIR».
En vertu de l’article 26 du CIR, les avantages anormaux ou bénévoles qu’une entreprise accorde sont réincorporés à ses bénéfices, sauf si les avantages interviennent pour déterminer les revenus imposables des bénéficiaires. Tel est notamment le cas lorsque l’entreprise accorde des avantages à une société belge.
Cette disposition avait permis à une jurisprudence devenue majoritaire de refuser le rejet dans le chef d’une société de frais déclarés, par le fisc, non professionnels au sens de l’article 49 du CIR, si ces avantages correspondant à ces frais sont imposés dans le chef de la société qui en est bénéficiaire. Cette jurisprudence concerne jurisprudence concerne principalement les managements fees accordés par une société à une autre société belge, qui ne peuvent pas être réintégrés dans le chef de la société qui accorde ces avantages anormaux, car l’article 26, instaurant la règle d’interdiction de double imposition, il...
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