Taxation en commissions secretes:nouvelle arme au profit du fisc
Fonction | Sophie Vanhaelst |
La multiplication des lois fiscales dans notre pays n'est un mystère pour personne.
L'on sait que bon nombre d'entre elles ont pour effet de corriger les imperfections de textes antérieurs adoptés dans la précipitation.
Les citoyens sont peut-être moins conscients de l'influence considérable qu'exerce l'administration des finances émanation du pouvoir exécutif sur le pouvoir législatif lorsque le pouvoir judiciaire ne partage pas son point de vue et le dit haut et fort à de multiples reprises.
Le projet de loi n° 1949 portant des dispositions fiscales diverses l'illustre à merveille lorsqu'il traite de la problématique de la taxation des commissions secrètes. Qu'en est-il?
Il était fréquent en pratique que l'administration après avoir corrigé la base imposable d'une société par présomption présumait ensuite que le montant du bénéfice ainsi reconstitué avait été attribué à des bénéficiaires non identifiés et le soumettait à la cotisation spéciale sur commissions secrètes au taux de 300 %.
La jurisprudence a sanctionné à plusieurs reprises ce raisonnement en se fondant sur le principe selon lequel présomption sur présomption ne vaut. L'administration peut établir dans un premier temps le bénéfice sur base de présomption mais ne peut ensuite considérer sur base de cette présomption que le montant du bénéfice ainsi reconstitué a quitté les comptes de la société au profit de bénéficiaires inconnus.
Comme l'administration n'est pas parvenue à faire entendre raison par les Cours et tribunaux, elle s'est employée à faire...
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