Sociétés de liquidités: nouveau développements
Auteur | Sophie Vanhaelst |
La problématique des sociétés de liquidités est connue et a déjà fait couler beaucoup d'encre dans le milieu judiciaire.
Rappelons brièvement de quoi il s'agit: une société a réalisé les actifs dont elle était propriétaire. Elle dispose donc uniquement de liquidités et a une dette d'impôt à payer. Le cas échéant, elle en reporte le paiement selon la procédure de taxation étalée moyennant remploi institué par l'article 47 du Code.
Dans cette situation, les actionnaires de la société trouvent un acquéreur pour reprendre les titres de celle-ci, acquéreur se faisant fort de réduire ou de mettre à néant la base imposable de la société que ce soit par un investissement en remplissant les conditions de l'article 47 du Code ou par une déduction massive d'intérêts.
La problématique est née de l'existence d'acquéreurs indélicats c'est-à-dire d'acquéreurs qui, après avoir acheté les actions de la société cible, ne procédaient pas aux investissements envisagés, ne déposaient pas les comptes annuels, ne souscrivaient pas à la déclaration à l'impôt des sociétés et finalement, ne payaient pas l'impôt dû.
Confrontée à cette problématique, l'Inspection Spéciale des Impôts s'est alors tournée vers les vendeurs, en général actionnaires depuis de longues années, de la société cédée pour prétendre dans leur chef à un comportement qui s'écarterait de la gestion normale d'un patrimoine privé et ce pour taxer au taux de 33% la plus-value réalisée. Comme dans le cadre de la lutte contre les carrousels TVA, l'administration, confrontée à cette escroquerie, s'attaque alors au contribuable de bonne foi pour tenter de récupérer à sa charge tout ou partie des impôts dus.
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