Requalification de revenus divers en profits: arrêt de la cour d'appel de Bruxelles
Auteur | Sophie Vanhaelst |
La Cour d'appel de Bruxelles a eu l'occasion de se prononcer par un arrêt du 11 mai sur le problème suivant : un contribuable est le gérant d'une société coopérative à laquelle il a octroyé la concession du droit d'exploiter et de commercialiser un programme informatique mis au point par ses soins et dont il est propriétaire. L'administration requalifie les redevances perçues par le contribuable en profits, c'est-à-dire en revenus professionnels. La Cour d'appel de Bruxelles a donné raison à l'administration en se fondant sur les éléments de fait suivants : le contribuable a conçu le programme informatique alors qu'il était enseignant. Au moment où il a voulu exploiter le programme, il a créé deux sociétés chargées de la maintenance et de la commercialisation du programme informatique. Le contribuable a abandonné ses activités d'enseignant pour se consacrer entièrement à ses activités au sein de ces deux sociétés dont il est gérant.
Selon la Cour d'appel, ces revenus « constituent en réalité des profits étant donné que l'activité du requérant donnant lieu à l'attribution de ces revenus s'intègre entièrement dans le cadre de son activité professionnelle et constitue une occupation continue et habituelle qui excède la gestion normale du patrimoine privé ».
Le point de vue défendu par l'administration et avalisé par la Cour d'appel nous semble sujet à caution de même que l'attitude du contribuable dans ce dossier.
En effet, ce dernier avait déclaré les revenus provenant des redevances au titre de revenus divers. Or, il n'avait fait que concéder ses droits à la société et en principe, les revenus de la concession de biens mobiliers (les...
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