{"id":502,"date":"2013-12-17T16:44:21","date_gmt":"2013-12-17T15:44:21","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=502"},"modified":"2017-11-22T21:13:36","modified_gmt":"2017-11-22T20:13:36","slug":"la-cour-dappel-de-liege-confirme-larret-siat-concernant-le-paiement-des-interets","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/la-cour-dappel-de-liege-confirme-larret-siat-concernant-le-paiement-des-interets\/","title":{"rendered":"La Cour d\u2019Appel de Li\u00e8ge confirme l\u2019arr\u00eat SIAT concernant le paiement des int\u00e9r\u00eats"},"content":{"rendered":"

Dans l\u2019arr\u00eat SIAT du 5 juillet 2012 la Cour de Justice a jug\u00e9 que l\u2019article 54 du CIR est contraire \u00e0 la libre circulation des services. Conform\u00e9ment \u00e0 l\u2019article 54 du CIR, les int\u00e9r\u00eats et les r\u00e9mun\u00e9rations qui sont pay\u00e9es ou attribu\u00e9es \u00e0 un non-r\u00e9sident qui n\u2019est pas soumis \u00e0 un imp\u00f4t sur le revenu ou qui est soumis, pour les revenus en l\u2019esp\u00e8ce, \u00e0 un r\u00e9gime de taxation notablement plus avantageux que celui auquel ces revenus sont soumis en Belgique, ne seront pas d\u00e9ductibles comme des frais professionnels.<\/p>\n

Cet arr\u00eat concernait la fourniture des services. Selon la Cour de Justice, le destinataire du service ne pouvait pas d\u00e9terminer d\u2019une mani\u00e8re pr\u00e9cise la situation dans laquelle le non-r\u00e9sident \u00e9tait soumis \u00e0 un imp\u00f4t notablement plus avantageux.<\/p>\n

La Cour d\u2019Appel de Li\u00e8ge, dans un arr\u00eat du 23 octobre 2013, a confirm\u00e9 que cette th\u00e8se s\u2019applique \u00e9galement dans la situation d\u2019un paiement des int\u00e9r\u00eats \u00e0 un non-r\u00e9sident. La libre circulation des capitaux, dont le champ d\u2019application n\u2019est pas limit\u00e9 aux \u00e9tats membres de l\u2019Union europ\u00e9enne, est \u00e9galement viol\u00e9e par l\u2019article 54 du CIR. La libre circulation des capitaux est gouvern\u00e9e par les m\u00eames principes que la libre circulation des services en ce qui concerne la d\u00e9termination d\u2019une restriction illicite des libert\u00e9s fondamentales qui sont garanties par la TFUE.<\/p>\n

En ce qui concerne le paiement des int\u00e9r\u00eats, le contribuable ne peut \u00e9galement pas d\u00e9terminer d\u2019une mani\u00e8re pr\u00e9cise les implications de l\u2019article 54 du CIR 92.<\/p>\n","protected":false},"excerpt":{"rendered":"

Dans l\u2019arr\u00eat SIAT du 5 juillet 2012 la Cour de Justice a jug\u00e9 que l\u2019article 54 du CIR est contraire \u00e0 la libre circulation des…<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[142],"tags":[],"yoast_head":"\nLa Cour d\u2019Appel de Li\u00e8ge confirme l\u2019arr\u00eat SIAT concernant le paiement des int\u00e9r\u00eats | Lauwers Law<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lauwers-law.be\/fr\/la-cour-dappel-de-liege-confirme-larret-siat-concernant-le-paiement-des-interets\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La 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