La Région flamande se met en conformité avec le droit européen pour les droits de succession.
Auteur | Pascale Hautfenne |
Fonction | Licenciée en droit avec grande distinction de l'Université Catholique de Louvain |
Dans le numéro précédent, nous relations que la Cour européenne de justice avait déclaré l'article 60bis du Code flamand des droits de succession contraire au Traité CE.
Le gouvernement flamand n'a pas tardé à remédier à la situation:l'article 20 du Décret flamand du 21 décembre 2007 contenant diverses mesures d'accompagnement du budget 2008 (M.B. 31 décembre 2007) remplace l'ancien paragraphe 5 de l'article 60bis du Code, avec effet au 1er novembre 2007.
L'exonération de droits de succession ne sera dorénavant accordée que si l'entreprise ou la société a versé au moins 500.000 euros de charges salariales aux travailleurs occupés dans l'Espace économique européen dans les douze trimestres précédant le décès.
Par dérogation à l'alinéa 1er, l'exonération ne sera appliquée que proportionnellement si l'entreprise ou la société a payé moins de 500.000 euros de charges salariales aux travailleurs occupés dans l'Espace économique européen dans les trois ans précédant le décès.
Les charges salariales couvrent le traitement ou salaire de base ou minimum et tout autre avantage en espèces ou en nature que le travailleur perçoit directement ou indirectement de son employeur du chef de son emploi, ainsi que toutes les cotisations de sécurité sociale qui grèvent ce salaire.
L'exonération n'est maintenue que si l'entreprise...
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