Taxation des revenus immobiliers étrangers et discrimination
Auteur | Martin Van Beirs |
Les Conventions préventives de double imposition reconnaissent en général le pouvoir d'imposition sur les revenus immobiliers au seul Etat dans lequel l'immeuble est situé, tout en assortissant la règle d'une "clause de réserve de progressivité" qui permet à l'Etat de résidence d'inclure le revenu immobilier étranger non pas dans les revenus imposables du résident, mais exclusivement dans le calcul du taux de l'impôt de celui-ci.
La double imposition du même revenu est ainsi évitée, tout en respectant l'égalité des contribuables dans l'Etat de résidence, puisque celui-ci peut percevoir l'impôt au taux applicable à l'ensemble des revenus de son résident, même si une partie de ses revenus sont d'origine étrangère.
Mais en matière d'immeubles non loués à des tiers, le droit interne belge prévoit toutefois une règle différente de détermination du revenu immobilier imposable selon que l'immeuble est situé en Belgique ou à l'étranger : dans le premier cas, le revenu est déterminé sur base du revenu cadastral, tandis que dans le second cas, il est égal à la "valeur locative" du bien, qui est généralement nettement supérieure au revenu cadastral, et qui est à la base de nombreuses discussions entre les contribuables et l'administration.
Le cumul des ces règles conventionnelles et internes aboutit à ce qu'un résident belge voit ses biens immobiliers étrangers, qui ne sont pas donnés en location, taxés sur une base supérieure aux mêmes biens situés en Belgique.
La Cour d'appel d'Anvers a posé à la CJUE la question de savoir s'il n'y avait pas là une violation du principe de libre circulation des capitaux, consacré par...
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