Taxation sur plus-values importantes illégales
Auteur | Muriel Igalson |
Fonction | Licenciée de l’Université Libre de Bruxelles avec grande distinction |
La Cour de justice a rendu une ordonnance le 8 juin 2004, publiée sur le site de la Cour le 29 juin 2004, et répondant à une question posée par le Tribunal de première Instance d'Anvers.
La question préjudicielle portait sur la légalité de l'ancien article 67 8° du Code des Impôts sur les Revenus, actuellement article 90 9° du CIR 1992.
Ces articles prévoient la taxation à titre de revenus divers des plus-values réalisées à l'occasion de la vente de plus de 25 % des actions d'une société belge, à une société non-résidente.
Doutant de la conformité avec le Droit communautaire d'une telle réglementation, le Tribunal de première Instance d'Anvers a décidé de surseoir à statuer et de poser à la Cour de justice une question préjudicielle.
La Cour estime qu'une telle inégalité de traitement constitue une restriction à la liberté d'établissement des ressortissants de l'Etat membre concerné ainsi qu'à celle des ressortissants d'autres Etats membres résidant sur le territoire dudit Etat membre qui détiennent une participation dans le capital d'une société établie dans un autre Etat membre, pourvu toutefois que cette participation leur confère une influence certaine sur les décisions de la société et leur permette d'en déterminer les activités.
Aucun élément susceptible de justifier les restrictions précitées n'a été communiqué à la Cour, qui n'examine donc pas si celles-ci poursuivent un objectif légitime compatible avec le Traité CE et se justifiant par des raisons impérieuses d'intérêt général.
La Cour de justice décide donc que les articles 67 8° et 67 ter du Code des impôts sur les...
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