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IPP Elevage de chevaux : hobby ou profession

Geplaatst op 27 december, 2018 om 18:55

Jugement du Tribunal de 1ère instance de Liège du 08.03.2018 - Le requérant possède 19 box pour chevaux, 10 chevaux, dont 4 acquis en 2012, dont deux sont vendus au cours de cette même année, l’un pour 25.000 euros, l’autre pour 750.000 €. Le requérant rentre sa déclaration à l’impôt des personnes physiques pour l’exercice d’imposition 2013 dans le délai légal de l’article 305 du CIR 1992 ; il n’y déclare aucun revenu professionnel. L’ISI visite des locaux et conclut que l’activité du demandeur relève des opérations organisées, rémunératrices, au caractère répétitif, combinées à la mise en œuvre de moyens pour réaliser une occupation lucrative d’élevage de chevaux et pour le considérer comme un cavalier professionnel. Il est donc imposé et considéré comme assujetti à la TVA. Le requérant ne conteste pas investir tout son temps et son énergie à l’entrainement de chevaux. Il convient toutefois de relever que le requérant exerce cette activité à temps plein avec beaucoup de souplesse, à son domicile ou à proximité immédiate, sur des terres et dans une ferme qu’il a reçus de ses parents, avec des moyens limités et dans un esprit bien éloigné de celui de la spéculation et du but de lucre. Rien dans le dossier administratif ne permet de considérer que le passe-temps du requérant revêt un caractère de profession, notamment parce que le requérant démontre qu’il peut faire beaucoup et tirer parti de chevaux dont il s’occupe avec peu de moyens, des méthodes classiques de respect des chevaux, une structure rustique, artisanale et peu développée, presque confidentielle, voire obsolète et peu adaptée aux exigences d’une clientèle de manèges traditionnels et d’écuries de pointe requérant une gestion collective, organisée, commerciale et soutenue par le recours à la publicité et l’aide de personnel plus ou moins qualifié. Ce qui parait déterminant consiste dans le fait que le requérant couvre juste ses frais, tente dans la mesure du possible de s’autofinancer et reconnait les limites qui sont les siennes et qui ne sont pas compatibles avec ce qu’un métier et une carrière professionnelle demandent. Le tribunal relève que la détention d’un camion, fût-il personnalisé, ne fait que démontrer le transport des chevaux dont le nombre est déjà connu du Tribunal, qui n’ignore pas qu’il permet au requérant de participer à des concours. Sa pertinence s’arrête là. Il résulte de l’ensemble de ces éléments que la participation du requérant à des jumpings s’insère dans une activité privée, à la recherche de la qualité, autofinancée dans la mesure du possible, au moyen de chevaux qui sont en majorité sa propriété, soignés et entraînés chez lui, seul, de manière autonome, amateur, dans des installations peu sophistiquées, sans recherche de profit et rentabilité ni but de lucre, ce qui exclut toute imposition dans son chef. La vente isolée du cheval 'D' en 2012 à un prix exceptionnel revêt ce même caractère d’exception dans le mode de gestion mis en place par le requérant de son patrimoine privé et n’est pas de nature à modifier ces conclusions ni le fait que le requérant reste un cavalier et un éleveur non professionnel. Il s’impose d’ordonner le dégrèvement de la cotisation litigieuse, accroissements compris. Quant à la qualification d’activité économique des actes posés par le requérant sous l’angle de l’article 4 du CTVA. Même sans but de lucre, le requérant pose, on l’a dit, des actes répétés, de manière habituelle, permanente et indépendante, ce qui justifie, par identité de motifs, de l’assujettir à la TVA. Le requérant est ainsi tenu de s’identifier à la TVA, de déposer des déclarations trimestrielles à la TVA, d’acquitter la taxe relative à ses opérations à la sortie et de faire valoir son droit à déduction sur ses opérations à l’entrée.

 

Categorieën: fiscalité

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