vendredi 25 janvier 2008

Le ministre des Finances préface un ouvrage qui suggère aux entreprises d'éluder l'impôt

En 2006 est sorti aux éditions Larcier un ouvrage intitulé "Les intérêts notionnels: Aspects juridiques, fiscaux et financiers de la déduction pour capital à risque" écrit par Pascal Minne, Thierry Vanwelkenhuyzen et Bruno Colmant (les mêmes auteurs publient en 2008 "Les déductions fiscales à l'impôt des sociétés" qui intègre les intérêts notionnels).
Le système d'intérêt notionnel consiste en une construction fiscale permettant aux entreprises d'obtenir une réduction de l'impôt sur les sociétés. Ce système est entré en vigueur au début de l'année 2006. L'objectif du gouvernement libéral-socialiste était de rendre la Belgique plus attractive fiscalement en vue d'y attirer des investissements et donc créer de l'emploi. Le système devait coûter 500 millions d'euros. Or, à ce stade il en coûte 2,4 milliards.
Dans les milieux socialistes et écologistes, on souligne que certaines entreprises et notamment les banques profiteraient du système pour engranger de substantiels profits. Le magazine Trends évoquait déjà le 15 février 2007 un gain d'1,5 milliard d'euros pour ING en 2006. Il indiquait également qu'Euronext avait orienté vers Bruxelles la trésorerie de son groupe en vue de profiter des intérêts notionnels.
Dans l'ouvrage que les éditions Larcier consacraient aux intérêts notionnels en 2006 figure notamment un chapitre relatif à "l'optimalisation" du mécanisme. On y trouve, schéma à l'appui, des techniques d'ingénierie fiscale évoquant des flux transitant par des filiales voire des sous-filiales d'entreprises. Certains affirment aujourd'hui dans divers milieux bien informés que des entreprises ont créé des filiales en vue de profiter à plein des intérêts notionnels et éluder l'impôt, singulièrement dans le milieu de la finance. En revanche, aucune information n'a encore perlé quant à l'existence d'un effet retour sur l'emploi.
Un des trois auteurs de l'ouvrage, Bruno Colmant est considéré comme le père de la loi sur les intérêts notionnels. Son parcours professionnel est éloquent. M. Colmant était administrateur-délégué d'ING jusqu'en novembre 2006. Il est ensuite devenu chef de cabinet du ministre des Finances Didier Reynders. Fin 2007, il a endossé les habits de président d'Euronext Bruxelles.
"Les intérêts notionnels: Aspects juridiques, fiscaux et financiers de la déduction pour capital à risque" par Pascal Minne, Thierry Vanwelkenhuyzen et Bruno Colmant aux éditions Larcier. Préfacé par Didier Reynders, ministre des Finances, l'ouvrage se termine par ces mots: "Uti, non abuti". User, ne pas abuser. Sic.

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