Utilisation de sociétés étrangères : Seule la réalité juridique compte
Auteur | Olivier Neirynck |
Par un arrêt du 15 décembre 2009, la Cour d’appel de Gand a eu l’occasion – fort heureuse – de rappeler quelques principes fondamentaux concernant la possible remise en cause, par le fisc, de l’utilisation, par des contribuables belges, de structures sociétaires établies à l’étranger.
En l’espèce, des contribuables avaient eu recours à une « holding 29 » de droit luxembourgeois, au régime fiscal fort avantageux, afin de gérer un patrimoine qui était antérieurement le leur.
Selon l’Inspection Spéciale des Impôts, cette société luxembourgeoise était simulée et son fonctionnement feint. D’après l’administration, il convenait donc d’imposer les actionnaires/fondateurs belges de la société, par « transparence », sans tenir compte de l’existence de la structure étrangère. Pour le fisc, ces actionnaires/fondateurs étaient, en effet, les véritables bénéficiaires des revenus que cette structure percevait.
Ce raisonnement – tout économique – de l’administration a été rejeté par le Tribunal de première instance de Gand, dont la décision fut ensuite confirmée, d’une façon exemplaire, par la Cour d’appel de Gand.
L’analyse du tribunal et, à sa suite, de la cour d’appel est la suivante : le fait que les actionnaires/fondateurs belges – antérieurement propriétaires des actifs productifs de revenus et « logés » dans la holding 29 – soient, le cas échéant, les « bénéficiaires économiques » de la structure étrangère ne suffit pas à en remettre en cause l’existence.
Pour ce faire, il faudrait démontrer une simulation, au sens juridique...
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