Sociétés de liquidités: un logiciel célèbre mais aveugle
Auteur | Sophie Vanhaelst |
Les cessions de base taxable ont ÈtÈ abondamment commentÈes dans la presse.
On a tout dit ‡ propos de ces opÈrations et souvent n'importe quoi. Rappelons-le, il s'agit d'opÈrations qui n'enfreignent pas de dispositions du Code des ImpÙts sur les Revenus sauf lorsque l'acquÈreur des titres de la sociÈtÈ ne souscrit pas de dÈclaration ‡ l'impÙt des sociÈtÈs.
Ceci Ètant, l'administration s'est fÈlicitÈe de la mise en place et de l'utilisation d'un logiciel particuliËrement performant qui aurait permis de dÈceler 420 sociÈtÈs de liquiditÈs suspectes ayant fraudÈ le fisc pour des dizaines de milliards. Manifestement, l'administration fait un usage aveugle des conclusions de ce logiciel. Elle a ainsi tentÈ de rectifier les dÈclarations fiscales de personnes physiques ayant cÈdÈ la totalitÈ de leurs actions dans une sociÈtÈ belge ‡ une entreprise belge ou ÈtrangËre, active dans le mÍme secteur d'activitÈ et souhaitant prendre une part de marchÈ plus importante. Les nouveaux actionnaires de la sociÈtÈ cÈdÈes sont, ‡ la...
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