{"id":7505,"date":"2018-05-23T09:30:30","date_gmt":"2018-05-23T08:30:30","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=7505"},"modified":"2018-05-23T09:34:49","modified_gmt":"2018-05-23T08:34:49","slug":"mode-devaluation-de-latn-resultant-de-la-mise-a-disposition-gratuite-dun-immeuble-evaluation-favorable","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/mode-devaluation-de-latn-resultant-de-la-mise-a-disposition-gratuite-dun-immeuble-evaluation-favorable\/","title":{"rendered":"Mode d\u2019\u00e9valuation de l\u2019ATN r\u00e9sultant de la mise \u00e0 disposition gratuite d\u2019un immeuble : \u00e9valuation favorable"},"content":{"rendered":"<p>Le SPF Finances a publi\u00e9 une circulaire concernant l\u2019\u00e9valuation forfaitaire des avantages de toute nature r\u00e9sultant de la mise \u00e0 disposition gratuite d\u2019un immeuble.<\/p>\n<p>En principe, les avantages de toute nature obtenus autrement qu\u2019en esp\u00e8ce sont \u00e9valu\u00e9s pour la valeur r\u00e9elle qu\u2019ils ont dans le chef du b\u00e9n\u00e9ficiaire. L\u2019article 36 du CIR92 autorise le Roi \u00e0 fixer des r\u00e8gles d\u2019\u00e9valuation forfaitaire de ces avantages. Il a \u00e9t\u00e9 fait usage de cette possibilit\u00e9. Ainsi, lorsque l\u2019immeuble est mis \u00e0 disposition par une personne physique, l\u2019avantage est fix\u00e9 forfaitairement \u00e0 100\/60 ou \u00e0 100\/90 du revenu cadastral index\u00e9 de l\u2019immeuble suivant qu\u2019il s\u2019agit d\u2019un immeuble b\u00e2ti ou d\u2019un immeuble non b\u00e2ti. Cet avantage est major\u00e9 de 2\/3 s\u2019il s\u2019agit d\u2019un logement meubl\u00e9.<\/p>\n<p>En revanche, lorsqu\u2019un immeuble b\u00e2ti est mis \u00e0 disposition par une personne morale,\u00a0l\u2019avantage est \u00e9valu\u00e9 comme suit\u00a0:<\/p>\n<ul>\n<li>Si le revenu cadastral non index\u00e9 est inf\u00e9rieur ou \u00e9gal \u00e0 745 EUR, l\u2019avantage est \u00e9valu\u00e9 \u00e0 100\/60 du revenu cadastral index\u00e9 multipli\u00e9 par 1,25.<\/li>\n<li>Si le revenu cadastral non index\u00e9 est sup\u00e9rieur \u00e0 745 EUR, l\u2019avantage est \u00e9valu\u00e9 \u00e0 100\/60 du revenu cadastral index\u00e9 multipli\u00e9 par 3,8.<\/li>\n<\/ul>\n<p>Il en r\u00e9sulte une diff\u00e9rence de traitement dans la m\u00e9thode d\u2019\u00e9valuation forfaitaire de cet ATN en fonction de la personne (physique ou morale) mettant \u00e0 disposition l\u2019immeuble. La Cour d\u2019appel de Gand et la Cour d\u2019appel d\u2019Anvers ont jug\u00e9 cette distinction inconstitutionnelle.<\/p>\n<p>Pour cette raison, l\u2019administration a publi\u00e9 la circulaire susmentionn\u00e9e afin de se conformer \u00e0 la jurisprudence r\u00e9cente en la mati\u00e8re. Ainsi, la circulaire indique que, \u00a0dans le cas d\u2019un logement mis \u00e0 la disposition d\u2019un travailleur ou d\u2019un dirigeant d\u2019entreprise par une personne morale, l\u2019avantage imposable sera \u00e9valu\u00e9 \u00e0 100\/60 du revenu cadastral index\u00e9 relatif \u00e0 ce logement, major\u00e9, le cas \u00e9ch\u00e9ant, de 2\/3 s\u2019il s\u2019agit d\u2019un logement meubl\u00e9. Une modification r\u00e9glementaire devrait intervenir.<\/p>\n<p>L\u2019administration pr\u00e9cise que ces dispositions sont d\u2019application \u00e0 tous les stades de la proc\u00e9dure et ce, jusqu\u2019\u00e0 l\u2019entr\u00e9e en vigueur des nouvelles dispositions de l\u2019article 18, \u00a7 3, 2, AR\/CIR 92.<\/p>\n<p>Que faire en pratique\u00a0?<\/p>\n<p>Concernant les exercices d\u2019imposition 2017 et ant\u00e9rieurs: une r\u00e9clamation peut \u00eatre introduite pour autant que le d\u00e9lai ne soit pas \u00e9chu. Une demande de d\u00e9gr\u00e8vement d\u2019office peut \u00e9galement \u00eatre introduite dans les cinq ans \u00e0 partir du 1er janvier de l&rsquo;ann\u00e9e au cours de laquelle l&rsquo;imp\u00f4t a \u00e9t\u00e9 \u00e9tabli. Nonobstant ce qu\u2019indique la circulaire, nous estimons que des arguments juridiques peuvent \u00eatre soulev\u00e9s afin de justifier du bien-fond\u00e9 de tels demandes de d\u00e9gr\u00e8vement d\u2019office.<\/p>\n<p>Faites valoir vos droits\u00a0!<\/p>\n<p>Contactez Lauwers Avocats en droit fiscal pour toutes vos questions et\/ou remarques \u00e0 ce sujet.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le SPF Finances a publi\u00e9 une circulaire concernant l\u2019\u00e9valuation forfaitaire des avantages de toute nature r\u00e9sultant de la mise \u00e0 disposition gratuite d\u2019un immeuble. En&#8230;<\/p>\n","protected":false},"author":7,"featured_media":7503,"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":[195],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Mode d\u2019\u00e9valuation de l\u2019ATN r\u00e9sultant de la mise \u00e0 disposition gratuite d\u2019un immeuble : \u00e9valuation favorable | 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\/mode-devaluation-de-latn-resultant-de-la-mise-a-disposition-gratuite-dun-immeuble-evaluation-favorable\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mode d\u2019\u00e9valuation de l\u2019ATN r\u00e9sultant de la mise \u00e0 disposition gratuite d\u2019un immeuble : \u00e9valuation favorable | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"Le SPF Finances a publi\u00e9 une circulaire concernant l\u2019\u00e9valuation forfaitaire des avantages de toute nature r\u00e9sultant de la mise \u00e0 disposition gratuite d\u2019un immeuble. 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