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Droits d???enregistrement - Règle des actes réciproques

Geplaatst op 26 december, 2018 om 7:00

Arrêt de la Cour d'Appel de Gand du 20.03.2018 - Les intimés sont mariés sous le régime de la séparation de biens. Le 25 avril 2014, deux actes notariés ont été passés dans lesquels l’un des intimés faisait chaque fois donation à l’autre de sa créance respective de 1.250.000,00 euros qu’il avait sur la SCRL 'D'. Dans chacun de ces actes, il y avait une clause similaire en ce qui concerne la dépendance réciproque des donations. Le notaire a présenté les deux actes ensemble au receveur de l’Enregistrement. Ce dernier a procédé à l’enregistrement de chacun de ces actes en comptant un droit d’enregistrement de 37.600,00 euros pour chacun d’eux. Par une lettre du 8 mai 2014, le notaire a demandé le remboursement des droits d’enregistrement payés en trop. Par lettre recommandée du 3 décembre 2014, la direction de l’enregistrement de Malines a fait savoir au notaire qu’il ne pouvait être accédé à sa demande, essentiellement parce qu’il y avait de toute façon deux actes distincts qui avaient été enregistrés et que le principe des actes réciproques ne joue, selon les termes de l’article 14 du Code des droits d’enregistrement, que dans le cas où il s’agit de clauses dans un seul et même acte. Les intimés se sont fait réciproquement des donations qui sont indépendantes l’une de l’autre selon la formulation claire des actes. Le fait que les donations ne soient pas reprises dans un seul acte trouve sa raison dans l’article 1097 du Code civil. Comme le soutient l’appelant, l’article 14 du Code des droits d’enregistrement est clair : les dispositions qui sont prises entre les mêmes contractants et qui sont dépendantes l’une de l’autre doivent figurer dans un même acte pour tomber sous le coup de cette disposition. En effet, il est littéralement stipulé qu’il s’agit de dispositions qui se trouvent dans un seul acte. Il n’y a aucune marge pour une interprétation par analogie. Comme l’article 14 du Code des droits d’enregistrement n’est pas applicable sur deux actes différents, le droit d’enregistrement proportionnel est dû pour chacun de ces deux actes selon la loi telle que le receveur l’a appliquée. Les intimés n’invoquent cependant pas sans fondement que la question doit être posée de savoir si ce régime légal est en conformité avec l’interdiction de discrimination garantie par la Constitution et le principe d’égalité. L’appelant reconnaît lui-même qu’il est en effet question d’une distinction entre d’une part des conjoints qui choisissent de faire une donation via un don manuel, un don bancaire ou une donation indirecte, et d’autre part les conjoints qui choisissent de faire une donation via un acte authentique. Selon l’appelant, cette distinction est raisonnablement justifiée parce que le législateur aurait consciemment choisi de soumettre une donation formelle à certaines obligations. Ainsi une telle donation formelle doit entre autres avoir la forme d’un acte authentique, ce qui la soumet à une meilleure protection qu’une donation sous seing privé. Les conjoints auraient tenu compte, dans leur choix d’une méthode de donation déterminée, des avantages et inconvénients des différentes méthodes. Mais par ce constat, il n’est cependant pas tout à fait clair que cette distinction soit justifiée de façon suffisamment raisonnable, étant donné la nature et l’objectif de l’impôt. La Cour d’appel accède par conséquent favorablement à la question posée en ordre subsidiaire par les intimés de saisir la Cour constitutionnelle. Comme la formulation qui est proposée par les intimés part d’une hypothèse qui fait partie de l’évaluation à faire, la Cour adapte la formulation sur ce point.

Gerald Driesen, belastingconsulent, conseil fiscal.

Categorieën: fiscalité

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