Le Conseil constitutionnel vient de se prononcer sur la conformité de la loi de finances pour 2014. Présentation des principales mesures censurées.
En matière de fiscalité des entreprises, le Conseil constitutionnel annule les mesures relatives à la lutte contre l’optimisation fiscale abusive. À titre de rappel, ces dispositions devaient permettre à l’administration fiscale de sanctionner plus facilement les abus en la matière grâce à :
– une définition plus souple de l’abus de droit fiscal, l’administration fiscale devant démontrer le but principalement fiscal d’un schéma d’optimisation fiscale pour procéder à un redressement au lieu d’un but exclusivement fiscal ;
– une déclaration préalable des schémas d’optimisation fiscale par les conseils les élaborant et les commercialisant et les entreprises les élaborant et les mettant en œuvre, sous peine d’amende.
Ces dispositions n’entreront donc pas en vigueur.
Par ailleurs, le Conseil constitutionnel censure la possibilité pour les conseils municipaux de prévoir un barème de cotisation minimum de cotisation foncière des entreprises (CFE) deux fois plus élevé pour les contribuables exerçant une activité soumise aux bénéfices non commerciaux (BNC). Il estime en effet que ces dispositions constituaient une rupture caractérisée de l’égalité devant les charges publiques.
Côté fiscalité personnelle, le Conseil constitutionnel réprouve l’incorporation des revenus des bons ou contrats de capitalisation et des placements de même nature, notamment des contrats d’assurance-vie, dans les revenus servant au calcul du plafonnement de l’impôt de solidarité sur la fortune (ISF).
À noter : la doctrine administrative qui, de son côté, prévoyait une mesure identique pour l’ISF 2013 a été annulée par le Conseil d’État dans une décision du 20 décembre 2013.
Enfin, pour les cessions de terrains à bâtir, la loi votée supprimait purement et simplement l’abattement pour durée de détention pour les cessions intervenant à compter du 1er mars 2014. Les plus-values dégagées à l’occasion d’une cession de terrain à bâtir devaient donc être imposées, à compter de cette date, au taux global de 34,5 %, sans atténuation possible.
Cette mesure a néanmoins été censurée par le Conseil constitutionnel pour rupture de l’égalité devant les charges publiques.
Les nouvelles modalités de calcul de l’abattement pour durée de détention sont en conséquence applicables aux cessions de terrains à bâtir à compter du 1er janvier 2014.
À savoir : dans la foulée de la décision du Conseil constitutionnel, la loi de finances pour 2014 a fait l’objet d’une publication au Journal Officiel. Sauf disposition différente, les mesures qu’elle comporte sont donc applicables dès aujourd’hui.
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