La taxation des revenus d’une SCI : échec et mat
Auteur | Marie Bentley |
Nous évoquions dans un précédent article la jurisprudence de la Cour de Cassation du 2 décembre 2004 en vertu de laquelle les revenus qu’un contribuable perçoit d’une « société civile immobilière » (SCI) française ne peuvent être considérés comme des revenus de titres sociaux visés à l’article 15 de la convention préventive de double imposition conclue par la Belgique et la France.
Cette disposition renvoie en effet expressément à la qualification fiscale de l’État dont la société distributrice est résidente. Or, en droit fiscal français, les distributions faites par la SCI, translucides sur le plan fiscal, ne sont pas considérées comme des dividendes, mais comme des revenus fonciers.
La Cour de cassation avait donc cassé l’arrêt de la Cour d’appel de Bruxelles qui donnait raison à l’administration et mettait ainsi à juste titre en échec les arguments de l’administration fiscale qui ne trouvaient aucune justification dans la convention préventive de double imposition.
Dans un récent arrêt du 17 février 2010, la Cour d’appel de Liège, devant laquelle la cause avait été renvoyée par la Cour de cassation, s’est à nouveau penché sur la question de la légitimité de la taxation en Belgique des revenus d’une SCI française.
Son argumentation mise à mal par la Cour de cassation, l’administration belge ont alors prétendu que les revenus d’une SCI n’étaient en fait pas...
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