{"id":9365,"date":"2019-03-07T11:56:20","date_gmt":"2019-03-07T10:56:20","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=9365"},"modified":"2019-03-07T11:56:20","modified_gmt":"2019-03-07T10:56:20","slug":"atn-logement-mise-a-disposition-gratuite-dun-logement-jurisprudence-favorable-pour-le-contribuable","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/atn-logement-mise-a-disposition-gratuite-dun-logement-jurisprudence-favorable-pour-le-contribuable\/","title":{"rendered":"ATN logement (mise \u00e0 disposition gratuite d\u2019un logement) \u2013 jurisprudence favorable pour le contribuable!"},"content":{"rendered":"<p><strong>Le Tribunal de premi\u00e8re instance de Gand estime qu\u2019une demande de d\u00e9gr\u00e8vement d\u2019office est recevable contrairement \u00e0 ce qu\u2019indique l\u2019administration fiscale.<\/strong><\/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 \u00e9tait 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 \u00e9tait 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, l\u2019avantage \u00e9tait \u00e9valu\u00e9 comme suit :<\/p>\n<ul>\n<li>Si le revenu cadastral non index\u00e9 est inf\u00e9rieur ou \u00e9gal \u00e0 745 EUR, l\u2019avantage \u00e9tait \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 \u00e9tait \u00e9valu\u00e9 \u00e0 100\/60 du revenu cadastral index\u00e9 multipli\u00e9 par 3,8.<\/li>\n<\/ul>\n<p>Il en r\u00e9sultait 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><strong>L\u2019Etat a admis l\u2019inconstitutionnalit\u00e9 de ce mode de calcul<\/strong><\/p>\n<p>Un arr\u00eat\u00e9 royal a modifi\u00e9 le mode d\u2019\u00e9valuation de l\u2019ATN en question. Conform\u00e9ment \u00e0 cet arr\u00eat\u00e9, le montant de l\u2019ATN r\u00e9sultant de la mise \u00e0 disposition gratuite de biens immeubles ou de parties de biens immeubles b\u00e2tis est fix\u00e9 forfaitairement, dans tous les cas, \u00e0 100\/60 du revenu cadastral, multipli\u00e9 par 2.<\/p>\n<p><strong>Ce nouveau mode d\u2019\u00e9valuation est applicable aux avantages pay\u00e9s ou attribu\u00e9s \u00e0 partir du 1er janvier 2019<\/strong><\/p>\n<p>Le Tribunal de premi\u00e8re instance de Flandre-Orientale, division Gand, par un jugement tout r\u00e9cent, dit pour droit que la jurisprudence qui d\u00e9clare l\u2019ancien mode de calcul de l\u2019ATN inconstitutionnel constitue un fait nouveau au sens de l\u2019article 376, \u00a71 du CIR 92. Le contribuable obtient un d\u00e9gr\u00e8vement substantiel des cotisations aff\u00e9rentes aux exercices 2012 \u00e0 2015.<\/p>\n<p><strong><u>Que faire concr\u00e8tement\u00a0?<\/u><\/strong> \u00a0Si le d\u00e9lai de r\u00e9clamation est \u00e9chu sans qu\u2019une r\u00e9clamation ait \u00e9t\u00e9 introduite : une demande de d\u00e9gr\u00e8vement d\u2019office fond\u00e9e sur l\u2019existence d\u2019un fait nouveau peut \u00eatre introduite, dans la mesure o\u00f9 ce fait nouveau est invoqu\u00e9 dans les 5 ans \u00e0 compter du 1er janvier de l\u2019ann\u00e9e au cours de laquelle l\u2019imp\u00f4t a \u00e9t\u00e9 \u00e9tabli. <u>Cela signifie qu\u2019en 2019 vous pouvez demander le d\u00e9gr\u00e8vement des cotisations qui ont \u00e9t\u00e9, au plus t\u00f4t, \u00e9tablies en 2015, c\u2019est-\u00e0-dire les impositions pour lesquelles les enr\u00f4lements ont \u00e9t\u00e9 d\u00e9clar\u00e9s ex\u00e9cutoires en 2015.<\/u><\/p>\n<p>Si vous aussi vous avez \u00e9t\u00e9 tax\u00e9 sur base du mode de calcul de l\u2019ATN logement d\u00e9clarer inconstitutionnel, <a href=\"https:\/\/lauwers-law.be\/fr\/contact\/\" target=\"_blank\" rel=\"noopener\">contactez Lauwers Avocats en droit fiscal<\/a> pour diligenter les d\u00e9marches en vue d\u2019un remboursement d\u2019imp\u00f4t.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le Tribunal de premi\u00e8re instance de Gand estime qu\u2019une demande de d\u00e9gr\u00e8vement d\u2019office est recevable contrairement \u00e0 ce qu\u2019indique l\u2019administration fiscale. En principe, les avantages&#8230;<\/p>\n","protected":false},"author":7,"featured_media":9366,"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>ATN logement (mise \u00e0 disposition gratuite d\u2019un logement) \u2013 jurisprudence favorable pour le contribuable! | Lauwers Law<\/title>\n<meta name=\"description\" content=\"Le Tribunal de premi\u00e8re instance de Gand estime qu\u2019une demande de d\u00e9gr\u00e8vement d\u2019office est recevable contrairement \u00e0 ce qu\u2019indique l\u2019administration fiscale\" \/>\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\/atn-logement-mise-a-disposition-gratuite-dun-logement-jurisprudence-favorable-pour-le-contribuable\/?lang=fr\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ATN logement (mise \u00e0 disposition gratuite d\u2019un logement) \u2013 jurisprudence favorable pour le contribuable! 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