Valeur probante d'une fiche de revenus
Auteur | Laure-Anne de la Haye |
Des fiches fiscales (établies en vertu de l'article 57 du Code des impôts sur les revenus 92 pour les rémunérations, pensions, commissions, honoraires, vacations, etc.) ne suffisent pas nécessairement à établir que les revenus correspondant sont taxables dans le chef de leur bénéficiaire.Telle est la portée d'un jugement rendu le 9 juin 2004 par le tribunal de première instance de Bruxelles.
Dans cette espèce, la compagnie d'assurances AG avait versé une indemnité d'assurance en dégâts matériels directement à l'entrepreneur chargé de la réparation de ces dégâts (et non à la société assurée-victime). Elle avait pourtant établi une fiche fiscale 281.00 au nom de cette dernière. Le fisc s'est donc basé sur cette fiche pour taxer le montant de cette indemnité dans le chef de la société en produit exceptionnel.
La société a contesté cette imposition en raison du fait que l'indemnité avait été versée directement à l'entreprise chargée d'effectuer les réparations par la compagnie d'assurances et dès lors n'avait pas été comptabilisée ni en produits, ni en charges.
Le tribunal a donné raison à cette dernière en jugeant que la qualification d'un revenu est déterminée par la loi et non pas par une fiche fiscale.
C'est également dans ce sens qu'a statué le tribunal de première instance de Gand dans un autre jugement rendu le 6 mai 2004 concernant un litige portant sur la qualification d'indemnités.
L'administration avait estimé dans cette affaire que les indemnités payées devaient être qualifiées de rémunération de dirigeant d'entreprises sur la base de la fiche de revenus établie. Cette position fut rejetée par le tribunal qui qualifia les indemnités en bénéfices et profits d'une activité professionnelle antérieure, (imposables distinctement), en se référant à la loi.
Il s'agit en fait d'une règle de bon sens. En effet, le tiers qui rédige la fiche...
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