Renonciation au temps couru de la prescription: acte d’administration ou de disposition?
Auteur | Danièle Cohen |
Un récent arrêt de la Cour d’appel de Bruxelles s’est prononcé sur la question de savoir si la renonciation au temps couru de la prescription de l’action en payement des droits de succession est un acte d’administration ou un acte de disposition (31 mars 2010, RG n°2006/AR/79).
Les faits de la cause étaient les suivants :
Le père de l’intimé, bénéficiaire de la succession, avait signé une renonciation au temps couru de la prescription.
Le litige portait donc sur la question de savoir si la renonciation peut produire ses effets dans la mesure où seul le père l’avait signée, alors que l’autorité parentale était exercée conjointement par les père et mère.
L’Etat belge se prévalait du fait que la renonciation au temps couru de la prescription était un acte d’administration, et pouvait dès lors être valablement accompli par les père et mère agissant ensemble ou isolément.
Il renvoyait également à un arrêt de la Cour de cassation du 10 janvier 1992 qui énonce que la prescription extinctive à l’égard du créancier est valablement interrompue par la reconnaissance du droit de celui-ci faite par le représentant du débiteur qui a un pouvoir d’administration.
La Cour d’appel de Bruxelles a répondu qu’en l’espèce, « la renonciation est intervenue le dernier jour utile du délai de prescription et a conduit à l’obligation de payer une dette qui, à défaut n’aurait plus été exigible. »
La Cour en conclut donc que la renonciation au temps couru de la prescription est un acte de disposition et nécessite dès lors la capacité de disposer.
Cet arrêt doit être pleinement approuvé.
En effet, renoncer au temps couru de la prescription en matière fiscale, peut entraîner la disparition d’un élément du patrimoine, et va au-delà d’un acte de simple administration.
La jurisprudence précitée pourrait susciter la question suivante : un administrateur délégué pourrait-il renoncer au temps couru...
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