Sous-traiter des prestations à une société liée luxembourgeoise, pas à n’importe quelles conditions
Auteur | Pauline Maufort |
Compte tenu du taux élevé (par rapport à la moyenne européenne) de l’impôt belge des sociétés, la tentation est parfois grande pour une société disposant d’une société liée dans un Etat à fiscalité plus favorable de déplacer sa base imposable vers cette dernière.
C’est ainsi que de nombreux contribuables se sont laissé tenter par la création d’une société de management à l’étranger (et notamment au Luxembourg) ou recourent régulièrement à des contrats de sous-traitance conclus avec de telles sociétés liées.
Les conventions préventives de la double imposition limitent souvent ce déplacement organisé de la base imposable vers un Etat à fiscalité plus favorable.
C’est notamment le cas des rémunérations versées aux sociétés de management qui assument la gestion journalière d’une société belge. Les règles distributives du pouvoir d’imposition sont, en effet, dans ce cas, clairement déterminées par les CPDI.
En outre, pour être fiscalement efficaces, ces transferts doivent être justifiés, dans les faits, par des prestations effectives et réellement exercées par la société étrangère.
C’est ce que vient de rappeler la Cour d’appel de Mons à l’occasion d’un arrêt du 10 juin 2016.
Dans l’affaire soumise à la Cour, une société belge, active dans le secteur de l’électricité industrielle, de l’électronique et de l’automatisation, sous-traitait toute une série de prestations à ses sociétés sœurs luxembourgeoises.
En se basant sur de nombreuses constatations, la Cour a considéré que les prestations sous-traitées ne sont matériellement pas effectuées par les sociétés luxembourgeoises.
La Cour a notamment eu égard au fait que les sociétés luxembourgeoises ne disposent pas d’un local suffisamment grand ou d’un entrepôt pour...
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