{"id":11391,"date":"2020-02-10T18:47:00","date_gmt":"2020-02-10T17:47:00","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=11391"},"modified":"2020-02-10T18:59:03","modified_gmt":"2020-02-10T17:59:03","slug":"lordre-de-deduction-des-revenus-definitivement-taxes-condamne-par-la-cjue","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/lordre-de-deduction-des-revenus-definitivement-taxes-condamne-par-la-cjue\/","title":{"rendered":"L\u2019ordre de d\u00e9duction des revenus d\u00e9finitivement tax\u00e9s condamn\u00e9 par la CJUE"},"content":{"rendered":"<p><strong>Le r\u00e9gime des \u00ab RDT \u00bb ou revenus d\u00e9finitivement tax\u00e9s a pour but d&rsquo;\u00e9viter une double imposition lors de la transmission de dividendes entre soci\u00e9t\u00e9s (voyez notre article <a href=\"https:\/\/lauwers-law.be\/fr\/que-sont-des-revenues-definitivement-taxes-rdt\/\">Que sont des revenues d\u00e9finitivement tax\u00e9s (RDT)<\/a>). Ce r\u00e9gime permet alors de d\u00e9duire la totalit\u00e9 des b\u00e9n\u00e9fices, dividendes et plus-values g\u00e9n\u00e9r\u00e9es par les actions dans le chef de la soci\u00e9t\u00e9 qui investit. Dans l&rsquo;affaire C-389\/18 Brussels Securities la CJUE a condamn\u00e9 l&rsquo;ordre de d\u00e9duction prioritaire des exc\u00e9dents de revenus d\u00e9finitivement tax\u00e9s par rapport aux exc\u00e9dents de d\u00e9duction pour capital \u00e0 risque (DCR).<\/strong><\/p>\n<p>En effet la CJUE consid\u00e8re que \u00ab la directive m\u00e8re-filiale s&rsquo;oppose \u00e0 une r\u00e9glementation d&rsquo;un Etat Membre qui pr\u00e9voit que les dividendes per\u00e7us par une soci\u00e9t\u00e9 m\u00e8re de sa filiale doivent \u00eatre, dans un premier temps, inclus dans la base imposable de la premi\u00e8re, avant de pouvoir faire, dans un second temps, l&rsquo;objet d&rsquo;une d\u00e9duction, \u00e0 hauteur de 95% de leur montant (100% actuellement), dont l&rsquo;exc\u00e9dent peut \u00eatre report\u00e9 aux exercices suivants sans limitation dans le temps, cette d\u00e9duction \u00e9tant prioritaire par rapport \u00e0 une autre d\u00e9duction fiscale dont le report et limit\u00e9 dans le temps \u00bb.<\/p>\n<p>La soci\u00e9t\u00e9 peut d\u00e9duire la d\u00e9duction pour capital \u00e0 risque mais seulement \u00e0 concurrence des b\u00e9n\u00e9fices restant apr\u00e8s la r\u00e9duction des revenus d\u00e9finitivement tax\u00e9s de sorte que les soci\u00e9t\u00e9s peuvent se retrouver dans une situation moins favorable que si elles n&rsquo;avaient pas profit\u00e9 du r\u00e9gime des revenus d\u00e9finitivement tax\u00e9s lors de cet exercice.<\/p>\n<p>De cet ordre de d\u00e9duction imp\u00e9ratif, une soci\u00e9t\u00e9 m\u00e8re ne peut reporter int\u00e9gralement ses d\u00e9ductions pour capital \u00e0 risque ce qui engendre la perte d&rsquo;un avantage fiscal et donc une plus lourde taxation.<\/p>\n<p><strong>Le conseil de Lauwers<\/strong><\/p>\n<p>Nous vous recommandons d\u2019introduire une r\u00e9clamation sur base de cet arr\u00eat si vous avez vu vos d\u00e9ductions rejet\u00e9es en raison de cet ordre prioritaire.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le r\u00e9gime des \u00ab RDT \u00bb ou revenus d\u00e9finitivement tax\u00e9s a pour but d&rsquo;\u00e9viter une double imposition lors de la transmission de dividendes entre soci\u00e9t\u00e9s&#8230;<\/p>\n","protected":false},"author":7,"featured_media":11389,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[147],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>L\u2019ordre de d\u00e9duction des revenus d\u00e9finitivement tax\u00e9s condamn\u00e9 par la CJUE | Lauwers Law<\/title>\n<meta name=\"description\" content=\"La CJUE a condamn\u00e9 l&#039;ordre de d\u00e9duction prioritaire des exc\u00e9dents de revenus d\u00e9finitivement tax\u00e9s par rapport aux 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