Sociétés unipersonnelles dans le collimateur du fisc
Auteur | Sophie Vanhaelst |
Les sociétés unipersonnelles c'est-à-dire les sociétés généralement constituées par des titulaires de profession libérale pour exercer la profession en cause (médecin, réviseur d'entreprises, notaire, avocat, ...) ont depuis toujours suscité l'irritation des autorités fiscales qui les considèrent comme un instrument de fraude fiscale.
Or, si la constitution et le transfert de l'activité professionnelle se font dans le respect strict des règles légales, il ne s'agit jamais que du choix licite de la voie la moins imposée. L'avocat, le médecin cessant alors d'exercer leur activité à titre personnel, la société reprenant celle-ci et facturant les clients. Les honoraires constituent le bénéfice imposable de la société taxable à un taux certes plus intéressant que le taux de l'impôt des personnes physiques.
Cependant, le bénéfice de ce taux réduit de l'impôt des sociétés suppose la réalisation de certaines conditions dont celle de ne pas distribuer des dividendes représentant plus de 13% du capital libéré et celle d'attribuer une rémunération de l'ordre de 25.000 euros à charge du résultat de la période imposable.
Ces deux dernières règles ont été adoptées pour contrecarrer ce schéma tout à fait classique de choix licite de la voie la moins imposée, l'administration n'étant en réalité jamais parvenue à faire admettre par la jurisprudence le caractère simulé de ce type d'opération. Rappelons à ce propos qu'elle a soutenu l'impossibilité pour une société d'exercer l'art de guérir, la profession d'avocat ou la profession de notaire, au mépris de la théorie de la représentation par l'organe.
Elle a dû, vu la doctrine et la jurisprudence, changer son fusil d'épaule et elle est parvenue ponctuellement à faire voter par le législateur des mesures qui visent à limiter ou rendre plus contraignantes les règles de l'impôt des sociétés pour les...
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