Une succursale belge ne peut être discriminée par rapport à une société belge
Auteur | Martin Van Beirs |
Fonction | Licencié en droit avec grande distinction de l'Université Libre de Bruxelles |
Un intéressant jugement a été rendu récemment par le tribunal de première instance de Bruxelles dans une affaire opposant l'administration fiscale a une société indienne disposant d'un établissement stable en Belgique.
La société indienne sollicitait l'imputation d'une quotité forfaitaire d'impôt étranger (QFIE) se rapportant à des revenus mobiliers de source indienne, qui n'avaient fait l'objet d'aucune imposition effective en Inde.
Pour rappel, l'article 287 du Code des impôts sur les revenus limite la QFIE en fonction de l'impôt effectivement perçu à la source, de sorte qu'en l'espèce l'imputation de la QFIE n'était pas envisageable sur base du droit interne. Par contre, la Convention préventive de double imposition (CDPI) conclue entre la Belgique et l'Inde prévoit expressément que "lorsqu'un résident de la Belgique reçoit (...) des intérêts visés à l'article 11 (...) de la Convention, la Belgique accorde sur l'impôt dont elle frappe ces revenus, une déduction tenant compte de l'impôt dû en Inde sur les mêmes revenus, qu'il ait été ou non réellement payé ...".
Se fondant sur la primauté des dispositions de droit conventionnel, le tribunal en déduit que les résidents de la Belgique peuvent imputer sur l'impôt une QFIE se rapportant aux revenus de source indienne, même si ces revenus n'ont pas été réellement imposés en Inde. Mais le tribunal constate par ailleurs que la société indienne n'est pas un résident de la Belgique, de sorte qu'elle ne peut se fonder directement sur la disposition conventionnelle susvisée.
Néanmoins, la société indienne revendique le bénéfice de l'imputation de la QFIE en se fondant sur le principe de...
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