La taxe de 4 % contraire au droit européen?
Auteur | Pascale Hautfenne |
La Cour constitutionnelle a rendu le 21 février dernier un arrêt dans lequel elle pose une question préjudicielle à la Cour de justice de l’Union européenne à propos de la taxe complémentaire de 4% sur revenus mobiliers instaurée par la loi du 28 décembre 2011.
La Cour, par le même arrêt, a rejeté l’ensemble des autres moyens qui étaient invoqués pour justifier l’annulation de la loi.
On se souviendra que la Belgique a déjà été citée en 2010 devant la Cour de justice de l’Union européenne par la Commission européenne (affaire C-383/10) au motif qu’en instaurant et maintenant un régime établissant l’imposition discriminatoire des intérêts payés par les banques non résidentes par l’application d’une exonération fiscale uniquement aux intérêts payés par les banques belges, la Belgique aurait manqué aux obligations qui lui incombent en vertu des dispositions des articles 56 et 63 du TFUE et des articles 36 et 41 de l’Accord sur l’Espace économique européen.
La Commission européenne dénonçait ainsi les dispositions nationales en cause dans la mesure où elles ont pour effet de dissuader les résidents belges d'avoir recours aux services de banques établies dans d'autres États membres de l'Union, les intérêts payés par ces dernières ne pouvant pas bénéficier de l'exonération fiscale applicable uniquement aux intérêts payés par les banques belges.
Cette discrimination, si elle était confirmée par la Cour de justice, serait aggravée par la non application de la cotisation additionnelle de 4% - introduite par la loi du 28 décembre 2011- à la partie non exonérée des revenus des dépôts d’épargne auprès des seules banques belges.
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