Rachat d’actions propres :étonnante décision de la Cour d’appel de Liège
Auteur | Sophie Vanhaelst |
L'administration a tenté, à plusieurs reprises, de requalifier, en vertu de l'article 344 CIR, le rachat d'actions propres en distribution de dividendes.
Nous avons déjà eu l'occasion de commenter les différents échecs judiciaires du fisc à ce propos. L'arrêt rendu par la Cour d'appel de Liège le 5 octobre dernier étonne à plus d'un titre.
Il s'agissait d'une SPRLU ayant procédé à un rachat d'actions propres que l'administration requalifiait en une distribution de dividendes.
Le contribuable faisait d'abord valoir un argument fondé sur la prescription, l'article 358, § 1er CIR invoqué par le fisc, et donc le délai extraordinaire d'imposition qu'il implique, ne pouvant s'appliquer à défaut d'infraction.
Allant à l'encontre d'une jurisprudence constante, la Cour d'appel de Liège estime que cette disposition n'implique pas que l'on recherche l'existence d'une intention frauduleuse, mais qu'il suffit de contrôler s'il a été contrevenu aux dispositions de l'arrêté d'exécution en matière de précompte mobilier.
La cour d'appel de Liège donne à l'article 344 CIR une portée inconciliable avec la jurisprudence récente de la Cour de cassation.
Or, la jurisprudence et la doctrine considèrent classiquement que l'article 344 CIR ne s'applique qu'en cas d'évitement et que cet élément n'emporte pas la constatation d'une infraction aux dispositions du Code.
L'article 358 CIR ne pouvait donc être appliqué en l'espèce et la cotisation aurait dû être déclarée prescrite.
Dans cette décision, la Cour d'appel de Liège affirme également que la...
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