Taxation des indemnités de fin de mandat
Auteur | Florence Cappuyns |
La Cour d’appel de Mons a été saisie d’un litige concernant des indemnités de fin de mandat par un agent indépendant d’une banque. La question débattue est relative au caractère forcé ou non de la cessation d’une activité.
En l’espèce, il s’agit d’une société anonyme qui a décidé dans le cadre de la réorganisation de son réseau d’agences de mettre fin au mandat de différents mandataires.
Suite à cela, les mandataires ont reçu des indemnités.
L’un des contribuables a repris ces indemnités, dans sa déclaration pour les exercices d’imposition 2001 et 2002, sous le code prévu pour les plus-values imposables distinctement au taux de 16,5 %. En revanche, il a utilisé dans sa déclaration relative à l’exercice d’imposition 2000 le code propre aux plus-values imposables distinctement au taux de 33 %.
L’administration a procédé à une rectification de ses déclarations. Elle a décidé d’imposer l’ensemble de ces indemnités au taux de 43,3 %.
Elle a ainsi fait application de l’article 171, 5°, c) du CIR 92 qui précise que les bénéfices ou profits d’une activité professionnelle antérieure visés à l’article 29, alinéa 1er, 2° et 3°, a) sont soumis au taux moyen afférent à l’ensemble des revenus imposables de la dernière année antérieure pendant laquelle le contribuable a eu une activité professionnelle normale.
Le tribunal de première instance de Mons a donné gain de cause au contribuable en déclarant sa demande fondée (Civ. Mons, 15 décembre 2011). Il a dit pour droit que les indemnités de fin de mandat étaient constitutives de plus-values de cessation sur immobilisations incorporelles versées à l’occasion de la cessation définitive forcée de son activité et donc taxées distinctement au taux de 16,5 % (article 171, 4°, b) du CIR 92).
L’Etat belge a fait appel de cette décision. Selon lui, la...
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