Sociétés de liquidités : le fisc perd encore
Auteur | Idefisc |
Alors que certains de ses fonctionnaires continuent à raconter partout que toutes les personnes impliquées dans des affaires dites de « sociétés de liquidités » sont des fraudeurs, l’administration vient de perdre un nouveau procès devant la Cour de cassation.
Dans l’affaire d’un couple qui avait vendu les actions de sa société, contrôlée depuis une longue période, à des acquéreurs qui n’étaient intéressés que par les liquidités détenues par la société, la Cour d’appel de Bruxelles avait décidé que la plus-value n’était pas imposable. Elle se basait sur le célèbre arrêt de la Cour de cassation du 30 novembre 2006, suivant lequel, dans ce cas, seul le surprix éventuel, correspondant à la différence entre le prix obtenu et le prix du marché, peut éventuellement être imposé à titre de revenus divers, et ce uniquement si l’opération sort de la gestion normale d’un patrimoine privé. En d’autres termes, c’est à tort que le fisc...
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