Responsabilité solidaire des dirigeants pour les dettes TVA de leur société faillie: un jugement étonnant
Auteur | Olivier Neirynck |
Comme on le sait, une loi de juillet 2006 a mis en place un système de responsabilité solidaire des dirigeants de sociétés (chargés de la gestion journalière), en cas de manquement à l’obligation de payer au Trésor, la TVA que leur société a recueillie auprès de ses clients. En tous cas, cette solidarité existe-t-elle lorsque ces dirigeants ont commis une faute, au sens du droit civil, dans la gestion de cette société.
Une seconde règle complète la première : la faute des dirigeants est présumée en cas de manquements répétés à l’obligation de reverser à l’Etat la taxe perçue lors de prestations de services ou de livraisons de biens. Dans cette hypothèse, il appartient aux dirigeants concernés de renverser la présomption en cause.
Le texte légal qui établit ladite présomption précise toutefois que celle-ci ne s’applique pas « lorsque le non-paiement provient de difficultés financières qui ont donné lieu à l’ouverture de la procédure de (…) faillite ».
Lors de l’élaboration de la loi de 2006, l’on a clairement laissé entendre – sur la base du texte qui précède – qu’une telle procédure de faillite ferait automatiquement tomber la présomption de faute des dirigeants.
Ce n’est pas ce qu’a récemment décidé le Tribunal de première instance de Hasselt, par un jugement du 22 novembre 2010.
D’après ce jugement, la présomption de faute qu’a instaurée la loi demeurerait applicable lors d’une faillite, en manière telle que les dirigeants de la société faillie devraient...
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