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Personenbelasting - Diverse inkomsten - Normale beheer van een privévermogen - Verkoop van aandelen

Geplaatst op 27 december, 2018 om 18:50

Arrest van het Hof van Beroep te Gent dd. 20.03.2018 - De aandelen die de heren T aanhielden in enerzijds de NV 'G' (100 %, of elk 50 %) en anderzijds de NV 'AB' (0,16 % of elk 0,08 %), werden bij verkoopovereenkomst van 3 mei 2010 overgedragen aan de NV 'E'. De totale verkoopprijs die werd overeengekomen tussen de partijen bedroeg 4.788.000 EUR. De heer Michel T (eerste geïntimeerde) realiseert een meerwaarde op deze verkoop ten bedrage van 2.383.539,49 EUR. Op 21 augustus 2013 verzendt de fiscale administratie aan de geïntimeerden een bericht van wijziging waarin ze de belasting aankondigt van de gerealiseerde meerwaarde als een divers inkomen in toepassing van artikel 90, 1° WIB/1992. Volgens de administratie komt deze meerwaarde integraal niet voort uit verrichtingen van normaal beheer van privaat vermogen. Het standpunt van de administratie kan niet gevolgd worden. Het begrip van de goede huisvader kan niet opgevat worden als zijnde al het ware een persoon die enkel en alleen thuis braaf zijn bestaand vermogen beheert zonder grote risico's en bijzondere kennis. Een huisvader is in deze context ook de persoon die een actief beroepsleven heeft en in eerste instantie door zijn arbeid en broodwinning zijn vermogen en welvaart opbouwt. Het normale beheer van het vermogen houdt ook in dat het erop gericht is winst te maken en groei te realiseren. De beoordeling van een bepaalde verrichting houdt in dat moet worden nagegaan hoe een normaal, voorzichtig persoon in dezelfde omstandigheden zou handelen. Uit niets blijkt dat de geïntimeerden als aandeelhouder of door de normale uitoefening van hun beroepsactiviteit van werkend bestuurder in hun vennootschap, hun privévermogen niet normaal beheerd hebben als een goede huisvader. De administratie dient het afgescheiden vermogen en activiteiten van de vennootschap te respecteren en dit te onderscheiden van het privévermogen van de geïntimeerden. De verrichtingen die de geïntimeerde(n) stelden als bestuurder gebeurden in naam en voor rekening van (het vermogen van) de vennootschap. Het was de vennootschap die het risico droeg. Het ontstaan van de meerwaarde was het resultaat van het succes van de activiteiten van de vennootschap. De geïntimeerden zijn erin geslaagd door hun stabiele aandeelhouderschap en hun arbeid en leiding in de schoot van de vennootschap een meerwaarde te creëren voor hun aandelen. Ook daaruit blijkt niet dat zij hun privévermogen abnormaal beheerd zouden hebben. De geïntimeerden hadden valabele zakelijke, economische, patrimoniale en familiale redenen om hun aandelen te verkopen. De geïntimeerden argumenteren dat ze bij de pensionering en wegens gebrek aan familiale opvolging zijn overgegaan tot de overdracht van de aandelen van de familiale vennootschap. Het beheer van een aandelenportefeuille is veelal als abnormaal aan te merken in de zin van artikel 90,1° WIB/1992 indien de verkoop van de participatie aan een derde kadert in een geest van speculatie. Hier waren de geïntimeerden gedurende 38 jaar eigenaar van een familiale vennootschap waarvan ze de waarde klaarblijkelijk gestaag hebben opgebouwd. Er is geen sprake van winstmaximalisatie op relatief korte termijn, noch wijst iets op het nemen van grote risico's. De administratie bewijst niet dat de verkoop door de (eerste) geïntimeerde van zijn aandelenparticipatie in het kapitaal van de NV 'G' de grenzen van het normale beheer van privévermogen overschrijdt.

 

Categorieën: Fiscaliteit rechtspraak

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