Clause de rétroactivité: opposabilité au fisc confirmée
Auteur | Sylvie Leyder |
Fonction | Licenciée en droit de l’Université Libre de Bruxelles en 1988, elle est également licenciée en droit économique avec distinction de la même Université |
En matière de passage en société et de réorganisation d'entreprise, il existe une pratique largement repandue qui consiste à donner à ces opérations un effet rétroactif, en sorte que ces opérations sont réputées avoir lieu à une date antérieure à celle de l'acte notarié.
Les clauses de rétroactivité sont-elles opposables au fisc? L'administration fiscale doit-elle tenir compte de ces clauses lorsqu'elle établit l'impôt?
Le fisc considère traditionnellement que la rétroactivité ne lui est pas opposable, sauf lorsque la rétroactivité correspond à la réalité, qu'elle porte sur une courte durée et que cette rétroactivité n'empêche pas une juste application de la loi fiscale. L'administration considère en effet que puisque la loi fiscale est d'ordre public, le contribuable ne peut échapper à son application par le biais d'une disposition conventionnelle reprise dans un acte de société.
Le point de vue adopté par l'administration fiscale - et suivi par une partie de la jurisprudence - est critiquable. Il ne tient pas compte de la jurisprudence, bien établie pourtant, de la Cour de cassation selon laquelle l'impôt se fonde sur la réalité juridique c'est-à-dire sur la convention des parties pour autant que cette convention ne soit pas emprunte de simulation et ce, même si l'acte envisagé n'a été accompli qu'à la seule fin de réduire la charge fiscale.
Un arrêt prononcé par la Cour d'appel de Bruxelles a récemment refusé de suivre la thèse défendue par l'administration fiscale et a confirmé l'opposabilité de principe des clauses de rétroactivité (arrêt du 20 septembre 2002).
Il s'agissait d'une espèce où un contribuable avait cédé son activité d'ingénieur conseil exercée en...
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