Le report de taxation ou lart de reparer
Auteur | Martin Van Beirs |
Fonction | Licencié en droit avec grande distinction de l'Université Libre de Bruxelles |
On connaÓt le systËme de report de taxation, ou encore d'immunitÈ temporaire, prÈvu par l'article 47 du Code des impÙts sur les revenus en faveur des plus-values rÈalisÈes sur certaines immobilisations corporelles ou incorporelles : moyennant le remploi de la totalitÈ du prix de rÈalisation de l'immobilisation en immobilisations corporelles ou incorporelles amortissables utilisÈes en Belgique pour l'exercice de l'activitÈ professionnelle, le montant de la plus-value rÈalisÈe n'est pas immÈdiatement imposable, mais est incorporÈ dans les bÈnÈfices imposables des exercices suivants et ce proportionnellement aux amortissements pratiquÈs sur les biens acquis en remploi.
Mis ‡ part les plus-values forcÈes (sinistre, expropriation, ...), le rÈgime de l'article 47 Ètait rÈservÈ jusqu'ici aux plus-values rÈalisÈes ´ ‡ l'occasion de la vente ª d'immobilisations. Il ne s'appliquait donc pas aux opÈrations d'Èchange ou d'apport ‡ une sociÈtÈ, ce qui, de l'aveu mÍme du Ministre, n'Ètait pas logique.
La loi dite de rÈparation du 22 dÈcembre 1998 tente de remÈdier ‡ cette situation : dÈsormais, l'article 47, (section) 1er, ne vise plus la ´ vente ª et le ´ prix ª de rÈalisation, mais bien...
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