Le fisc veut grignoter l'immunisation intégrale des plus-values sur actions
Auteur | Antonia Block |
En vertu de l'article 192 du Code des Impôts sur les Revenus, les plus-values sur actions ou parts réalisées par des sociétés sont intégralement exonérées d'impôt. L'administration fiscale a, cependant, adopté depuis quelques temps une position étrange par rapport à l'application de cette disposition légale.
En effet, celle-ci considère, à tort, que la plus-value réalisée par une société sur des actions ou des parts ne serait immunisée que pour sa valeur nette, c'est-à-dire le montant de la plus-value diminué des frais divers qu'elle aurait engendrés (frais de courtage, commissions,...).
La position de l'administration est plus qu'étrange. Le texte de l'article 192 du Code des Impôts sur les Revenus est en effet, tout à fait clair et il est incontestable que les plus-values réalisées sur des actions ou des parts détenues dans une société belge ou étrangère sont, en principe, intégralement exonérées à l'impôt des sociétés et sans condition.
La seule condition est qu'il doit s'agir d'actions ou de parts dont les revenus éventuels sont susceptibles de bénéficier du régime des revenus définitivement taxés (articles 203 et 202 du CIR).
Aucune disposition légale ne prévoit que les plus-values ne sont exonérées d'impôts que sur leur montant diminué des commissions et des frais qui l'accompagnent.
Nous pensons, comme la majorité des auteurs, que la nouvelle position adoptée par l'administration est dénuée de fondement légal. Il s'agit d'une violation du principe général de droit fiscal de la légalité de l'impôt confirmé d'ailleurs par l'article 170 de la Constitution.
En outre, cette position est contraire au droit comptable qui d'une part, prévoit expressément que les plus-values sur actions doivent être comptabilisées à leur valeur brute au crédit du compte de résultat et n'admet en aucun cas qu'il faut réduire le montant des plus-values du montant des frais accessoires (article 29, §3 de l'arrêté royal du 8 octobre 1976)...
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