La seule conséquence des effets d’annonce sur les intérêts notionnels: l’insécurité juridique
Auteur | Nicolas Themelin |
Le régime de la déduction des intérêts notionnels est certainement l’un des sujets les plus prisés à l’approche de chaque échéance électorale. Ce mécanisme fiscal est en effet considéré par certains de constituer un véritable « cadeau » offert par les contribuables aux seules grandes entreprises qui éviteraient ainsi de payer l’impôt.
Or, la mise en place de la déduction des intérêts notionnels avaient justement pour objectifs avoués de rendre la Belgique fiscalement attrayante pour les investisseurs étrangers et de mettre en place une alternative crédible et concurrentielle pour les centres de coordinations, dont le régime avait été condamné par les autorités européennes.
Le Service Public Fédéral Finances vante lui-même les effets positifs de la déduction des intérêts notionnels, dont « une réduction générale du taux d’imposition effectif de l’impôt des sociétés pour toutes les sociétés, ainsi qu’une rentabilité plus élevée de l’investissement après impôt » et « l’encouragement d’investissements intensifs de capitaux en Belgique, et une incitation pour les multinationales à examiner la possibilité d’attribuer des activités telles que le financement au sein du groupe, les achats et le factoring centralisés, à l’entité belge d’un groupe »
Il est dès lors vrai que la déduction des intérêts notionnels a permis à de nombreuses sociétés de réduire leurs résultats imposables mais il ne s’agit là que de l’objectif poursuivi, en pleine connaissance de cause, par les partis politiques qui sont à l’origine du mécanisme et dont certains n’hésitent pas à le critiquer vertement aujourd’hui.
Il est pour autant erroné d’affirmer que les contribuables participent directement de leur poche aux montages, certes singuliers, mis en place par certaines entreprises...
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