Société de leasing et secret bancaire
Auteur | Thierry Afschrift |
Fonction | Licencié en droit, avec grande distinction de l'Université Libre de Bruxelles |
Idefisc l'avait annoncÈ en 1999 : l'administration fiscale a procÈdÈ ‡ de larges investigations auprËs de sociÈtÈs de leasing dans le but de taxer les clients de celles-ci, qui avaient recouru au mÈcanisme suivant. La sociÈtÈ de leasing donnait un vÈhicule en location ‡ des sociÈtÈs.
A l'expiration du contrat de location, l'option d'achat Ètait exercÈe non pas par la sociÈtÈ, mais bien par une personne physique, ayant des intÈrÍts communs avec celle-ci, le plus souvent l'actionnaire principal, le gÈrant ou l'Èpouse de celui-ci.
Comme l'option d'achat peut en gÈnÈral Ítre exercÈe pour un prix beaucoup plus bas que la valeur vÈnale du vÈhicule, ‡ ce moment, l'administration a procÈdÈ, dans d'innombrables cas, ‡ une imposition de la diffÈrence en entre la valeur vÈnale et le prix d'exercice de l'option.
Certains contribuables ont introduit des recours en argumentant que l'administration fiscale ne pouvait, en raison du secret bancaire, enquÍter auprËs de sociÈtÈs de leasing pour en recueillir des renseignements concernant les clients de celles-ci. En effet, le secret bancaire s'applique non seulement aux banques, mais aussi ‡ tous les organismes de crÈdit...
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