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Vennootschapsbelasting - Beroepskosten - Afschrijving handelsfonds

Geplaatst op 26 december, 2018 om 6:45

Arrest van het Hof van Beroep te Antwerpen dd. 20.03.2018 - Op 13 september 1999 ondertekenden NV Apotheek P. (als overdrager) en CVBA A. (als overnemer) een overeenkomst waarbij de eigendom werd overgedragen van de officina van de apotheek voor een bedrag van 18.400.000,-BEF. De uitbating van de apotheek werd overgedragen vanaf 1 oktober 1999 en de overnemer zou vanaf die dag in het genot treden van de zaak. Op 30 augustus 1999 ondertekenden A. (als verhuurder) en NV Apotheek P. (als huurder) een overeenkomst waarbij A. de exploitatie van de betrokken officina ter beschikking stelde aan de huurder voor een huursom van 693.750,-BEF per kwartaal, exclusief BTW. Blijkens artikel 4 van de overeenkomst werd ze aangegaan voor een periode van negen jaar, een aanvang nemende op 1 september 1999. De administratie voegde telkens een bedrag van 3.680.000,00 BEF toe aan de verworpen uitgaven, gelet op artikel 49 WIB92. De Belgische Staat houdt voor dat uit de feiten blijkt dat de voorgelegde overeenkomst inzake de huur van het handelsfonds niet met de werkelijkheid overeenstemt, omdat de huur van het handelsfonds inging vóór de overdracht ervan en omdat de term ‘beheersvergoedingen’ werd gebruikt. Er heeft dan ook geen overdracht van het handelsfonds plaatsgevonden. Het is de fiscale administratie toegelaten om aan te tonen dat er sprake is van simulatie. Het hof oordeelt evenwel dat simulatie in deze niet werd aangetoond. Het feit dat er geen economische redenen voorhanden waren voor NV Apotheek P. om de apotheek over te dragen aan A., nu die toch reeds 100% van de aandelen van NV Apotheek P. in handen had, wijst niet op simulatie. Een belastingplichtige heeft het recht om de minst belaste weg te kiezen, waarbij niet vereist is dat de door de belastingplichtige gestelde handeling de meest normale zou zijn. Er moeten geen rechtmatige financiële of economische behoeften worden aangetoond, waarom werd gekozen voor de formule van sale and lease back, zolang blijkt dat partijen hierbij geen wettelijke bepaling hebben geschonden en alle gevolgen van hun handelingen hebben aanvaard. Dat NV P. de apotheek verder bleef uitbaten na de overdracht wijst evenmin op simulatie, nu dit het gevolg is van het feit dat NV Apotheek P. het handelsfonds, na het te hebben overgedragen, opnieuw heeft gehuurd van A. Het feit dat in de facturen steeds sprake is van beheersvergoedingen en niet van huurgelden, toont de simulatie evenmin aan: er kan immers geen twijfel bestaan over het feit dat de betrokken bedragen dezelfde zijn als de huurgelden, overeengekomen in de overeenkomst van 30 augustus 1999. Het feit dat de huurovereenkomst werd ondertekend op 30 augustus 1999, hetzij vóór de ondertekening van de eigendomsoverdracht van het handelsfonds toont de simulatie evenmin aan. Uit geen enkel gegeven blijkt immers dat reeds ‘beheersvergoedingen’ werden ontvangen met ingang van 1 september 1999. Integendeel. Er kan immers worden aangenomen dat de huurovereenkomst pas is ingegaan op 1 oktober 1999, gelet op de vertraging die de overeenkomst tot overdracht van het handelsfonds had opgelopen. In het registratieattest dat op 12 juni 2001 werd afgeleverd door het Ministerie van Sociale Zaken, Volksgezondheid en Leefmilieu op naam van A., wordt bovendien bevestigd dat A. eigenaar was van de betrokken officina. Het hof oordeelt dan ook dat A. als eigenaar van het handelsfonds dient beschouwd te worden en dan ook tot afschrijving ervan mocht overgaan.

Gerald Driesen, belastingconsulent, conseil fiscal.

Categorieën: Fiscaliteit rechtspraak

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