Rachat d'actions propres : pas de requalification possible
Auteur | Pascale Hautfenne |
Fonction | Licenciée en droit avec grande distinction de l'Université Catholique de Louvain |
Le jugement de Mons commentÈ ci-aprËs censure ‡ bon droit la requalification par l'administration fiscale d'un rachat exonÈrÈ d'actions propres en distribution taxable de dividendes.
Le tribunal constate avec pragmatisme qu'un rachat d'actions est dÈj‡ requalifiÈ par le Code lui-mÍme (art. 186) en distribution de dividendes (certes exonÈrÈe).
Partant, dire qu'une distribution exonÈrÈe de dividendes est en rÈalitÈ une distribution taxÈe des dividendes n'est pas une requalification, puisque l'on conserve ‡ l'acte la mÍme qualification juridique, soit une distribution de dividendes, mais que l'on se borne ‡ en changer le traitement fiscal (l'on passe d'une distribution exonÈrÈe de dividendes ‡ une distribution taxÈe de dividendes).
Or, l'article 344 CIR permet uniquement ‡ l'administration de retenir une autre qualification juridique que celle choisie par le contribuable. Tel n'est pas le cas en l'occurrence, puisque l'administration ne requalifie pas l'opÈration, mais modifie son rÈgime d'imposition.
Le tribunal relËve que l'intention des auteurs de l'article 344 n'Ètait pas d'Èriger cette norme en rËgle gÈnÈrale destinÈe ‡ permettre qu'il soit recouru " ‡ tout bout de champ ‡ la facultÈ de requalifier " et que cet article " ne peut Ítre utilisÈ pour remÈdier aux consÈquences d'un systËme Ètabli par la loi qui se rÈvÈlerait aux yeux de la partie...
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