{"id":9266,"date":"2019-01-11T19:16:35","date_gmt":"2019-01-11T18:16:35","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=9266"},"modified":"2019-01-25T14:03:56","modified_gmt":"2019-01-25T13:03:56","slug":"deduction-des-frais-professionnels-une-jurisprudence-etonnante","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/deduction-des-frais-professionnels-une-jurisprudence-etonnante\/","title":{"rendered":"D\u00e9duction des frais professionnels, une jurisprudence \u00e9tonnante"},"content":{"rendered":"

C\u2019est avec surprise que Lauwers Avocats en droit fiscal ont pris connaissance de la jurisprudence belge qui limite la d\u00e9duction des frais professionnels \u00e0 un faible niveau sans pr\u00e9c\u00e9dent.<\/strong><\/p>\n

Il s\u2019agit d\u2019une affaire impliquant une entreprise qui comptabilise certains frais comme frais professionnels. L’administration fiscale refuse dans un premier temps la d\u00e9ductibilit\u00e9 de ces d\u00e9penses.<\/p>\n

Cette affaire concerne un avantage de toute nature octroy\u00e9 \u00e0 un dirigeant d\u2019entreprise en r\u00e9mun\u00e9ration de ses prestations. En principe, cet avantage est d\u00e9ductible en tant que frais professionnel. La jurisprudence ici analys\u00e9e part du principe que les frais support\u00e9s par une soci\u00e9t\u00e9 ne sont pas automatiquement d\u00e9ductibles. En l\u2019esp\u00e8ce, la mise \u00e0 disposition d’un logement ne constitue pas un frais professionnel d\u00e9ductible selon cette jurisprudence, puisque le dirigeant d\u2019entreprise pourrait tr\u00e8s bien exercer ses prestations sans la mise \u00e0 disposition d\u2019un tel logement.<\/p>\n

Quand la mise \u00e0 disposition d\u2019un logement peut-elle \u00eatre admise comme d\u00e9pense d\u00e9ductible dans le chef de la soci\u00e9t\u00e9\u00a0? L\u2019argument selon lequel cette mise \u00e0 disposition intervient en tant que r\u00e9mun\u00e9ration des prestations accomplies, alors m\u00eame que le dirigeant d\u2019entreprise d\u00e9clare un ATN, n\u2019est pas accept\u00e9 car la soci\u00e9t\u00e9 ne pouvait pas d\u00e9montrer la pr\u00e9sence d\u2019une politique de r\u00e9mun\u00e9ration. Si ce raisonnement est appliqu\u00e9 dans d\u2019autres contentieux, cela pourrait avoir des cons\u00e9quences importantes.<\/p>\n

La d\u00e9cision pr\u00e9cise que ces frais n\u2019ont pas un caract\u00e8re compensatoire, mais constitue plut\u00f4t un abus de la l\u00e9gislation fiscale. Tout ceci est pour le moins \u00e9tonnant. Il est logique qu\u2019en pr\u00e9sence d\u2019un seul dirigeant d\u2019entreprise, il n’y ait\u00a0\u00a0pas de politique r\u00e9mun\u00e9ratoire clairement marqu\u00e9e.<\/p>\n

Lauwers Avocats en droit fiscal s\u2019oppose \u00e0 cet \u00e9tat esprit et est convaincu que la d\u00e9duction des avantages de toute nature est encore possible. Si vous avez des questions sur votre situation, n\u2019h\u00e9sitez pas \u00e0 contacter notre cabinet<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

C\u2019est avec surprise que Lauwers Avocats en droit fiscal ont pris connaissance de la jurisprudence belge qui limite la d\u00e9duction des frais professionnels \u00e0 un…<\/p>\n","protected":false},"author":7,"featured_media":9166,"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":[142],"tags":[],"yoast_head":"\nD\u00e9duction des frais professionnels, une jurisprudence \u00e9tonnante | 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\/deduction-des-frais-professionnels-une-jurisprudence-etonnante\/?lang=fr\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"D\u00e9duction des frais 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