Un établissement stable fiscal est-il nécessairement un siège d'opération comptable ?
Auteur | Pascale Hautfenne |
La Cour de cassation a rendu récemment un intéressant arrêt en matière de succursale au sens comptable (Cass., 30 avril 2009).
Une société de droit suisse donne à bail en 1991 une villa qu'elle a acquise en vue de sa location ; le loyer est fixé au montant forfaitaire de quinze millions de francs, que la société suisse a immédiatement reçu. L'administration fiscale entend taxer intégralement ce montant comme un revenu de l'année 1991.
La société suisse revendique le droit au fractionnement du loyer perçu anticipativement sur toute la durée du bail (en l'occurrence trente ans).
La Cour d'appel rejette la demande de la société en raison de la méconnaissance des règles comptables belges.
La question est de déterminer si la société suisse était réellement tenue par la loi comptable belge.
Selon la loi relative à la comptabilité et aux comptes annuels des entreprises, les entreprises de droit étranger ne sont soumises aux dispositions du chapitre premier de la loi qu'en ce qui concerne les succursales et sièges d'opération qu'elles ont établis en Belgique.
Pour qu'une société étrangère ait en Belgique une succursale ou un siège d'opération au sens comptable, il est nécessaire qu'elle y accomplisse régulièrement des actes rentrant dans le cadre de son activité sociale et qu'elle y soit représentée par un mandataire capable de l'engager envers les tiers.
Dans un premier temps, la Cour d'appel de Bruxelles a constaté que la société suisse « disposait bien d'un établissement stable au sens du Code des impôts sur les revenus, par le seul fait d'être propriétaire d'un bien immeuble situé en Belgique et de le donner en location », mais elle n'a cependant pas constaté que l'établissement dont ladite société disposait en Belgique réunissait les conditions pour être une succursale ou un siège d'opération au sens comptable.
La Cour d'appel a considéré néanmoins que la société était...
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