La taxe annuelle sur les OPC contraire au droit européen
Auteur | Lida Achtari |
La Belgique risque d’être condamnée devant la Cour de justice de l’Union européenne pour sa législation en matière d’imposition des organismes de placement collectif.
Le Code des droits de succession prévoit, en son livre II bis, une taxe annuelle sur les organismes de placement collectif, sur les établissements de crédit et sur les entreprises d'assurances.
La Commission a relevé, en ce qui concerne les organismes de placement collectif, que les organismes de droit étranger pouvaient, dans certains, cas être traités moins favorablement que les organismes de droit belge.
Or, il ne peut en principe y avoir de différence dans le traitement des organismes belges et ceux des organismes similaires régis par le droit d’autres Etats membres de l’Espace économique européen.
La disposition incriminée est l’article 161ter, 5° du Code des droits de succession qui prévoit une taxation à un taux réduit pour les organismes de placement collectif belges « dans la mesure où les moyens financiers de l'organisme de placement, d'un ou de plusieurs de ses compartiments ou des classes de titres, sont recueillis exclusivement auprès d'investisseurs institutionnels ou...
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