La solidarité des dirigeants pour les dettes de précompte professionnel et de TVA
| Auteur | Thierry Afschrift |
| Fonction | Licencié en droit, avec grande distinction de l’Université Libre de Bruxelles (1976), licencié en droit économique (1977) et en sciences fiscales |
La loi programme du 20 juillet 2006 a considÈrablement accru les risques encourus par les dirigeants des sociÈtÈs.
DorÈnavant, les dirigeants chargÈs de la gestion journaliËre pourront Ítre tenus pour solidairement responsables des dettes de prÈcompte professionnel et de TVA dues par une sociÈtÈ, en cas de simple faute de gestion.
Bien plus, cette faute de gestion est prÈsumÈe si plus de deux trimestres ou plus de trois mensualitÈs sont dus. Dans ce cas, il appartiendra au dirigeant chargÈ de la gestion journaliËre díÈtablir lui-mÍme quíil nía commis aucune faute.
Cette responsabilitÈ peut síavÈrer trËs lourde, notamment pour des sociÈtÈs en litige avec le fisc pour des dettes en matiËre de prÈcompte professionnel ou de TVA.
Une exception níest prÈvue que dans le cas des sociÈtÈs ayant connu des difficultÈs financiËres qui ont entraÓnÈ la faillite ou le dÈpÙt díune demande de concordat.
Paradoxalement, ces dispositions peuvent souvent avoir...
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