Trois régimes fiscaux belges remis en question par la Commission européenne
Auteur | Nicolas Themelin |
Au cours du mois de février 2013, la Commission européenne a contesté la compatibilité de pas moins de trois régimes fiscaux belges au regard des libertés fondamentales garanties par les traités européens.
La Commission a tout d’abord décidé de traduire la Belgique devant la Cour européenne de justice en raison d’une réduction fiscale octroyée aux résidents fiscaux wallons qu’elle juge discriminatoire.
La Commission s’oppose plus spécifiquement au décret wallon du 3 avril 2009, en application duquel l’achat d’actions ou obligations émises par la Caisse d’investissement de Wallonie peut donner droit à une réduction de l’impôt sur le revenu des personnes physiques. La Commission constate que cette réduction ne s’applique qu’aux résidents de la Région wallonne, ce qui l’amène à considérer que l’exclusion du bénéfice de cette réduction des non-résidents qui perçoivent leurs revenus dans cette région est discriminatoire et entrave la libre circulation des travailleurs prévue par les traités européens.
La Commission a saisi la Cour européenne de justice eu égard à l’absence de réponse des autorités belges à l’avis motivé qui leur a été adressé en novembre 2011, leur demandant officiellement de modifier cette disposition législative pour la rendre conforme aux prescriptions européennes.
En outre, par deux avis motivés, la Commission a formellement demandé à la Belgique de modifier les dispositions fiscales relatives à l’imposition des intérêts payés, d’une part, et au régime de capital-risque connu en Région flamande sous le nom de « Winwinlening » (Prêt gagnant-gagnant), d’autre part.
Pour ce qui concerne l’imposition des intérêts, la Commission remarque que la législation belge soumet au précompte les intérêts payés aux sociétés d’investissement étrangères ainsi que ceux afférents aux...
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