Vers un nouveau régime fiscal des droits d'auteur?
Auteur | Anne Rayet |
Fonction | Licenciée en droit, avec grande distinction de l'Université Libre de Bruxelles |
Il existe actuellement sur le bureau du Parlement deux propositions de loi visant à organiser un régime de taxation distinct pour les droits d'auteur.
Les deux propositions envisagent la création d'une nouvelle catégorie de «revenus divers» à l'article 90, 1° du CIR 92.
La première (déposée en 2006 par Philippe MONFILS) vise «les revenus recueillis à l'occasion de la cession ou de la concession de droits d'auteur et de droits voisins visés par la loi du 30 juin 1994 relative au droit d'auteur et aux droits voisins, portant sur des prestations ou oeuvres artistiques (...)» et prévoit l'application d'un intéressant précompte mobilier libératoire de 15%, sur le montant brut du revenu, diminué d'un montant forfaitaire de frais déterminé par arrêté royal (en l'occurrence les forfaits de frais prévus par l'arrêté royal d'exécution du CIR 92 pour les revenus mobiliers, les droits d'auteur ayant incontestablement la nature de «revenus mobiliers»...) (et sauf déduction de frais réels).
La seconde proposition (déposée en 2007 par des élus PS), propose quant à elle un tarif progressif par...
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