Fusions et scissions : un motif propre aux actionnaires peut justifier l’exonération
Auteur | Idefisc |
Depuis 2009, les fusions et scissions de sociétés peuvent bénéficier d’un régime de neutralité fiscale pour autant qu’elles n’aient pas comme objectif principal la fraude ou l’évasion fiscale. Auparavant, elles devaient répondre à des « besoins légitimes de caractère financier ou économique ».
Cette notion de « besoins légitimes », qui n’est pas propre à la matière des fusions/scissions, signifie, en substance, que l’opération ne peut être motivée par de seules considérations fiscales.
Depuis longtemps, l’administration fiscale adopte une vision très restrictive de cette condition.
Le SDA (l’ancienne Commission des rulings) a ainsi fait savoir que le critère des besoins légitimes ne pouvait, selon lui, s’apprécier que dans le chef de la personne qui revendiquait le bénéfice de la neutralité : s’agissant de fusions et scissions, seuls les besoins des sociétés fusionnées ou scindées pourraient donc entrer en ligne de compte.
Cette exigence ne repose sur aucun fondement légal.
Statuant sur renvoi après cassation, la Cour d’appel de Gand a eu l’occasion de le confirmer récemment. Par son arrêt du 27 janvier 2009, la Cour d’appel énonce qu’un motif légitime propre aux actionnaires des sociétés scindées peut suffire à justifier l’application du régime de neutralité des scissions.
A titre de besoins légitimes, la Cour valide plus précisément la circonstance que le patrimoine et les activités de la société scindée seront mieux adaptées aux intérêts respectifs des deux groupes d’actionnaires. La précision est d’importance.
L’arrêt du 27 janvier 2009 est également important en ce qu’il confirme, après l’arrêt de la Cour de cassation du 13 décembre 2007, que c’est à l’administration fiscale de prouver que l’opération a comme objectif principal la fraude ou l’évasion fiscale et que, donc, le régime de neutralité prévu par la loi...
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