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Mediation & Arbitration & Tax

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BNI/PB Zaakvoerder

Geplaatst op 20 december, 2018 om 16:20


Arrest van het Hof van Beroep te Brussel dd. 17.05.2018 - Eiser betwist de belasting van ambtswege in België in de BNI van de inkomsten als bestuurder van de nv C. en bevestigt dat aangezien hij zijn mandaat als bestuurder onbezoldigd uitvoert, hij geen enkele analoge functie uitoefende aan die van bestuurder als bezoldigt commercieel bezoldigd directeur van de betreffende vennootschap. Zijn lonen zijn naar zijn mening dan ook uitsluitend belastbaar in Frankrijk, waar zijn fiscale woonplaats zich bevindt, en waar hij het grootste deel van zijn representatieprestaties uitvoerde, en zulks volgens het bepaalde in artikel 11 van het DBV. Hij legde een attest voor van de controleur der directe belastingen van Caen in Frankrijk, opgesteld op 10 juni 1986, volgens welk eiser van wie het fiscale domicilie zich in Caen bevindt, de belasting had betaald met betrekking tot zijn lonen van Belgische herkomst die werden ontvangen in 1984 en 1985. Het hof onderzoekt de arbeidsovereenkomst die bepaalt dat appellant ‘zijn functies deels zal uitoefenen in België en deels in het buitenland. Ze bestaan uit tal van verplaatsingen en verblijven in het buitenland, waarmee de werknemer instemt’. De overeenkomst die appellant voorlegde, toont aan dat er contractueel bepaald was dat zijn functies zowel in België als in het buitenland worden uitgevoerd. De bewijslast in verband met de omvang van zijn beroepsactiviteit in het buitenland ligt bijgevolg wel degelijk bij eiser, die regelmatig werd belast van ambtswege. Hij bevestigt tot slot in zijn conclusies, maar zonder het aan te tonen aan de hand van enig objectief stuk uit het dossier dat aan het hof wordt voorgelegd, dat hij zijn missieverslagen bij hem thuis in Caen opstelde, en dat hij over de mogelijkheid beschikte om te werken in de lokalen van C. France, gelegen in de Somme. De staat merkt terecht op, zonder daarin ernstig te worden tegengesproken, dat ‘het moeilijk te geloven is dat het opstellen van de verslagen maanden in beslag neemt voor prospecties van 26 dagen in 1984 en 31 dagen in 1985’, en stelt zich, na op de hoogte te zijn gebracht van het bestaan in Frankrijk van een zustervennootschap, vragen bij de opdrachtgever van de prestaties die in Frankrijk werden uitgevoerd. Het hof stelt vast dat er gebruik werd gemaakt van het attractieprincipe en er voor het aantal te weerhouden kalenderdagen, behalve de weekends, rekening werd gehouden met de wettelijke feestdagen tijdens de periode, om het aantal werkdagen voor elk aanslagjaar vast te stellen, maar niet met de effectief opgenomen jaarlijkse vakantiedagen waarvoor eiser tot op vandaag geen informatie heeft voorgelegd, daar hij zich beperkt tot de eis om rekening te houden met het aantal van twintig jaarlijkse vakantiedagen die theoretisch mogelijk zijn. Het beroep is niet gegrond.

 

Categorieën: Fiscaliteit rechtspraak

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