Régulariser, oui, …. mais ensuite?
Auteur | Severine Segier |
Faire amende honorable en régularisant sa situation fiscale ne garantit pas au contribuable la paix de l’esprit pour les revenus de même nature perçus au cours des exercices ultérieurs.
Les cours et tribunaux connaissent pour l’instant des premiers dossiers de contribuables qui, ayant effectué spontanément une déclaration de régularisation, sous l’un ou l’autre des régimes successifs que nous avons connus, s’opposent au traitement fiscal incohérent réservé ensuite, par l’administration fiscale, aux mêmes revenus, recueillis au cours des exercices ultérieurs.
L’une de ces décisions, rendue par la Cour d’appel de Bruxelles ce 21 janvier 2016, illustre particulièrement bien l’incohérence de la position administrative.
Un contribuable avait effectué une régularisation fiscale amiable pour les revenus perçus d’une société offshore, dont il avait avoué le caractère simulé. Cette régularisation portait sur les revenus échus à la société simulée jusqu’en 2006. La procédure de régularisation fut acceptée par l’administration, et clôturée par le paiement du montant du prélèvement décidé par celle-ci, au bénéfice de l’Etat belge.
Dans la mesure où les revenus perçus aux Iles Caïmans par la société offshore ne firent pas fait l’objet, pour l’année 2007, d’un précompte mobilier belge libératoire, le contribuable a repris ceux-ci directement dans sa propre déclaration fiscale, au titre de revenus mobiliers personnels, en respectant donc parfaitement ses obligations fiscales belges.
Le contribuable choisit ensuite de rapatrier les fonds en Belgique, sur un compte ouvert à son nom personnel, pour un total de plus de 9.000.000 €.
Quelle ne fut pas sa surprise de recevoir ensuite, pour ce même exercice, un avis de rectification reprenant, au titre de dividendes de liquidation étrangers non déclarés (et taxables) provenant de la société off shore – dès lors présumée liquidée et dissoute -, cette même somme de plus de...
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