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Impôt des personnes physiques - Revenu divers - Gestion normale de patrimoine privé - Vente d�??actions

Geplaatst op 27 december, 2018 om 18:50

Arrêt de la Cour d'Appel de Gand du 20.03.2018 - Les actions que détenaient deux frères, d’une part dans la SA 'G' (100 %, soit chacun 50 %) et d’autre part la SA 'AB' (0,16 %, soit chacun 0,08 %), ont été cédées par une convention de vente du 3 mai 2010 à la SA 'E'. Le prix de vente total qui a été convenu entre les parties était de 4.788.000,00 EUR. L’un des deux frères (premier intimé) a réalisé une plus-value sur cette vente à hauteur de 2.383.539,49 EUR. Le 21 août 2013, l’administration fiscale a adressé aux intimés un avis de rectification de la déclaration dans lequel elle annonçait l’imposition de cette plus-value en tant que revenu divers en application de l’article 90, 1°, du C.I.R. 1992. Selon l’administration, cette plus-value ne provient pas intégralement d’opérations de gestion normale d’un patrimoine privé. Selon la Cour d’appel, la position de l’administration ne peut pas être suivie. La notion de bon père de famille ne peut pas se résumer à pour ainsi dire une personne qui gère uniquement et simplement chez elle bravement son patrimoine sans grands risques et sans connaissance particulière. Un bon père de famille est dans ce contexte aussi la personne qui a une vie professionnelle active et qui constitue en premier lieu par son travail en son gagne-pain son patrimoine et son bien-être. La gestion normale de patrimoine privé implique aussi d’être tourné vers le gain et de réaliser de la croissance. L’évaluation d’une certaine opération implique de contrôler comment une personne normalement prudente aurait agi dans les mêmes circonstances. Il n’apparaît nulle part que les intimés, en tant qu’actionnaires ou par l’exercice normal de l’activité professionnelle de gérant actif (du premier intimé) dans leur société, n’auraient pas géré leur patrimoine privé en bon père de famille. L’administration doit respecter le patrimoine distinct et les activités de la société et le distinguer du patrimoine privé des intimés. Les opérations que les intimés ont posées l’ont été en tant qu’administrateur au nom et pour le compte (du patrimoine) de la société. C’était la société qui supportait les risques. La création de la plus-value était le résultat du succès des activités de la société. Les intimés sont parvenus à créer une plus-value pour leurs actions par leur actionnariat stable et leur travail et leur gestion dans le cadre de la société. Il n’en apparaît pas non plus qu’ils auraient géré leur patrimoine privé de manière anormale. Les intimés avaient des raisons réelles, économiques, patrimoniales et familiales valables de vendre leurs actions. Les intimés argumentent qu’ils ont procédé à la cession des actions de la société familiale au moment de leur départ à la retraite et à cause de l’absence de successeur au sein de la famille. La gestion d’un portefeuille d’actions est souvent considérée comme anormale au sens de l’article 90, 1°, du C.I.R. 1992 quand la vente de la participation à un tiers entre dans le cadre d’un esprit spéculatif. Ici, les intimés ont été propriétaires d’une entreprise familiale pendant 38 ans dont ils ont manifestement constitué la valeur de façon modérée. Il ne s’agit pas de maximisation des profits à relativement court terme et rien n’indique la prise de gros risques. L’administration ne prouve pas que la vente par le premier intimé de sa participation dans le capital de la SA 'G' excède les limites de la gestion normale de patrimoine privé.


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