Requalification et application du délai prolongé d'imposition
Auteur | Pascale Hautfenne |
Fonction | Licenciée en droit (1994) avec grande distinction de l’Université Catholique de Louvain, elle est également licenciée en droit fiscal de l’Université Libre de Bruxelles |
La Cour de cassation a rendu le 11 mai 2006 un arrêt (F04.0043. N, non encore publié) confirmantn l’inapplicabilité du délai spécial d’imposition prévu par nl’article 358, § 1er du CIR 92 en cas d’application de la disposition anti-abus prévue à l’article 344, § 1er, du CIR 92.
Quant au fond, l’administration fiscale estimait pouvoir requalifier une augmentation de capital par incorporation de réserves suivie d’une réduction de capital de la société en une distribution de dividendes sur pied de l’article 344, § 1er, du CIR 92. Le bienfondé de cette requalification n’a pas été analysé par la Cour de cassation, puisque l’imposition aété jugée tardive sur le plan procédural.
L’administration ne pouvait en effet faire application du délai normal de trois ans qui était expiré et avait estimé pouvoir recourir à l’article 358, § 1er, qui prévoit que le fisc peut établir une cotisation au précompte mobilier, même lorsque le délai normal est dépassé, lorsqu’un contrôle fiscal fait apparaître que le contribuable a contrevenu aux dispositions du Code ou des arrêtés pris pour son exécution en matière de précompte...
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