{"id":5738,"date":"2020-10-03T18:13:22","date_gmt":"2020-10-03T16:13:22","guid":{"rendered":"https:\/\/croce-associes.ch\/trust-cgi-france\/"},"modified":"2020-10-03T18:26:21","modified_gmt":"2020-10-03T16:26:21","slug":"trust-cgi-france","status":"publish","type":"post","link":"https:\/\/croce-associes.ch\/it\/trust-cgi-france\/","title":{"rendered":"Trust et interpr\u00e9tation de l\u2019article 123 bis CGI par les tribunaux fran\u00e7ais"},"content":{"rendered":"\n
\"La<\/figure>\n\n\n\n

Par jugement du 24 juin 2020, n\u00b0 19PA00458<\/a>, la Cour administrative d\u2019appel de Paris a estim\u00e9 inapplicable l\u2019article 123 bis CGI \u00e0 un trust irr\u00e9vocable et discr\u00e9tionnaire.<\/p>\n\n\n\n

Cette d\u00e9cision importante de la justice fran\u00e7aise apporte des clarifications bienvenues en mati\u00e8re de mesures anti-abus dans le domaine du trust et envoie un signal fort \u00e0 l\u2019administration fiscale. Il sied de relever que la jurisprudence sur le trust est plut\u00f4t rare en France.<\/p>\n\n\n\n

L\u2019article 123 bis du Code g\u00e9n\u00e9ral des imp\u00f4ts (CGI)<\/a>, permet au fisc de consid\u00e9rer comme fiscalement transparentes, les structures \u00e9trang\u00e8res (personnes morales, organismes, fiducies ou institutions comparables) soumises \u00e0 une fiscalit\u00e9 privil\u00e9gi\u00e9e et d\u00e9tenant des valeurs mobili\u00e8res, des cr\u00e9ances, des d\u00e9p\u00f4ts ou des comptes courants, lorsqu\u2019une personne physique r\u00e9sidente de France d\u00e9tient au moins 10 % des actions, parts, droits financiers ou droits de vote.<\/p>\n\n\n\n

En l\u2019esp\u00e8ce, l\u2019administration s\u2019est fond\u00e9e sur ledit article pour imposer en 2010 et 2011, les revenus mobiliers r\u00e9put\u00e9s per\u00e7us par un contribuable qui avait constitu\u00e9 en 2004 et 2008, alors qu\u2019il n’\u00e9tait pas r\u00e9sident fiscal fran\u00e7ais, trois trusts irr\u00e9vocables et discr\u00e9tionnaires aux Bermudes, auxquels il avait transf\u00e9r\u00e9 des actifs lui appartenant.<\/p>\n\n\n\n

Le contribuable a contest\u00e9 en premier lieu qu\u2019un trust, qui n\u2019a pas la personnalit\u00e9 morale, puisse constituer une entit\u00e9 vis\u00e9e par l\u2019article 123 bis CGI.<\/p>\n\n\n\n

La Cour a estim\u00e9 que le texte pouvait s\u2019appliquer \u00e0 un trust gouvern\u00e9 par un droit \u00e9tranger. Se fondant sur l\u2019interpr\u00e9tation de la disposition \u00e0 la lumi\u00e8re des travaux pr\u00e9paratoires de l’article 101 de la loi de finances pour 1999 dont elle est issue, les trusts \u00e0 travers la fiducie dont ils constituent une \u00ab institution comparable \u00bb, doivent \u00eatre inclus dans la base l\u00e9gale.<\/p>\n\n\n\n

Toutefois, force est d\u2019admettre qu\u2019un trust irr\u00e9vocable et discr\u00e9tionnaire ne peut \u00eatre d\u00e9tenu par personne !<\/p>\n\n\n\n

En effet, les b\u00e9n\u00e9ficiaires ne d\u00e9tiennent aucune action, part ou droit de vote et ne peuvent b\u00e9n\u00e9ficier des produits g\u00e9n\u00e9r\u00e9s par le trust, qu\u2019en vertu d\u2019une d\u00e9cision prise, tant sur le principe que sur les montants distribu\u00e9s, par le trustee \u00e0 sa seule discr\u00e9tion, en l\u2019esp\u00e8ce une soci\u00e9t\u00e9 dont il ne r\u00e9sultait pas de l’instruction qu’elle \u00e9tait contr\u00f4l\u00e9e par le contribuable.<\/p>\n\n\n\n

En cons\u00e9quence, selon les juges l\u2019article 123 bis CGI ne saurait s\u2019appliquer dans cette hypoth\u00e8se.<\/p>\n\n\n\n

L\u2019arr\u00eat pr\u00e9cise \u00ab au surplus, et en tout \u00e9tat de cause \u00bb, qu\u2019\u00e0 supposer que le contribuable puisse \u00eatre consid\u00e9r\u00e9 comme d\u00e9tenant des droits dans le trust, il pourrait se pr\u00e9valoir de la clause de sauvegarde issu de la jurisprudence constitutionnelle (D\u00e9cision n\u00b0 2016-604 QPC du 17 janvier 2017<\/a>) et communautaire (Halifax<\/a> et Cadbury Schweppes<\/a>), permettant d\u2019exclure de son champ d\u2019application les sch\u00e9mas non d\u00e9pourvus de substance lorsque l\u2019entit\u00e9 est \u00e9tablie dans un pays li\u00e9 \u00e0 la France par une convention fiscale pr\u00e9voyant l\u2019assistance administrative et l\u2019assistance au recouvrement fiscal.<\/p>\n\n\n\n

En l\u2019esp\u00e8ce, le fait que le trust ait \u00e9t\u00e9 constitu\u00e9 \u00e0 une \u00e9poque o\u00f9 le contribuable n\u2019\u00e9tait pas r\u00e9sident fran\u00e7ais, dans un but de protection du patrimoine de sa famille, compte tenu de son \u00e2ge, de sa situation matrimoniale et du jeune \u00e2ge de ses enfants, lui permet de b\u00e9n\u00e9ficier de la protection de la clause de sauvegarde, dans la mesure o\u00f9 l\u2019interposition du trust ne saurait \u00eatre regard\u00e9e comme constitutive d’un montage artificiel dont le but serait de contourner la l\u00e9gislation fiscale fran\u00e7aise.<\/p>\n\n\n\n

A noter que la version actuelle du texte de loi pr\u00e9voit que la condition de d\u00e9tention de 10 % est pr\u00e9sum\u00e9e satisfaite lorsque la personne physique a transf\u00e9r\u00e9 des biens ou droits \u00e0 une entit\u00e9 juridique situ\u00e9e dans un \u00e9tat ou territoire non coop\u00e9ratif au sens de l’article 238-0 A CGI.<\/p>\n\n\n\n

Toutefois, la disposition actuelle pr\u00e9voit une clause de sauvegarde suppl\u00e9mentaire (alin\u00e9a 4 bis 2\u00e8me<\/sup> paragraphe de l\u2019article 123 bis CGI) stipulant que quand bien m\u00eame l\u2019entit\u00e9 juridique serait \u00e9tablie ou constitu\u00e9e dans un \u00e9tat non europ\u00e9en ou ne disposant pas d\u2019une convention fiscale avec la France, le r\u00e9gime de transparence ne saurait \u00eatre applicable si la personne domicili\u00e9e en France d\u00e9montre que la structure a principalement un objet et un effet autres que de permettre la localisation de b\u00e9n\u00e9fices ou de revenus dans un \u00e9tat ou territoire o\u00f9 elle est soumise \u00e0 un r\u00e9gime fiscal privil\u00e9gi\u00e9.<\/p>\n\n\n\n

Nous ne pouvons qu\u2019approuver l\u2019interpr\u00e9tation de l\u2019article 123 bis CGI faite par la Cour, et ce tant au niveau du champ d\u2019application g\u00e9n\u00e9ral de la loi que son exclusion s\u2019agissant des trusts discr\u00e9tionnaires et irr\u00e9vocables.<\/p>\n\n\n\n

Aussi, concernant la clause de sauvegarde, on voit mal comment un contribuable aurait pu contourner la l\u00e9gislation fiscale fran\u00e7aise n\u2019\u00e9tant lui-m\u00eame pas domicili\u00e9 dans le pays au moment de la constitution du trust.<\/p>\n\n\n\n

Reste \u00e0 savoir si cette jurisprudence pourrait s\u2019appliquer dans le cadre d\u2019un trust certes discr\u00e9tionnaire mais r\u00e9vocable. De notre point de vue, la r\u00e9ponse devrait \u00eatre affirmative dans la mesure o\u00f9 c\u2019est bien le trustee qui poss\u00e8de seul le pouvoir de d\u00e9cision sur la distribution des avoirs du trust et non le settlor ou les b\u00e9n\u00e9ficiaires, sujets fiscaux vis\u00e9s par l\u2019article 123 bis CGI.<\/p>\n\n\n\n

CROCE & Associ\u00e9s SA est un cabinet d\u2019avocats suisse bas\u00e9 \u00e0 Gen\u00e8ve, Londres, Singapour et Shanghai, sp\u00e9cialis\u00e9 en mati\u00e8re de droit des trusts et des fondations de famille. Pour plus d\u2019informations, vous \u00eates invit\u00e9s \u00e0 nous contacter<\/a> ou consulter notre note compl\u00e8te sur l\u2019imposition du trust en droit fran\u00e7ais<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"

La Cour administrative d’appel de Paris a jug\u00e9 en juin 2020 que les trusts discr\u00e9tionnaires et irr\u00e9vocables n’\u00e9taient pas soumis \u00e0 l’article 123 bis CGI.<\/p>\n","protected":false},"author":2,"featured_media":5735,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_mo_disable_npp":"","site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[709],"tags":[2631,2632,2633,2634,2360,2361,2635,2247,2366,2252,2253,2254,2636,2637,2377,2638,2379,2639,2380,2382,2277],"class_list":["post-5738","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ultima-notizie","tag-123-bis-cgi-it","tag-administration-fiscale-it","tag-anti-abus-it","tag-beneficiaire-it-it","tag-cgi-it","tag-code-general-des-impots-it","tag-fiscal-it","tag-fiscalite-it-2","tag-france-it","tag-imposition-it-2","tag-impot-it-2","tag-impots-it-2","tag-revenu-it-it","tag-revenus-it-it","tag-settlor-it-2","tag-taxe-it","tag-taxes-it-2","tag-tribunaux-it","tag-trust-it-2","tag-trustee-it-2","tag-trusts-it-2"],"yoast_head":"\nTrust et interpr\u00e9tation de l\u2019article 123 bis CGI par les tribunaux fran\u00e7ais<\/title>\n<meta name=\"description\" content=\"Nouvelle jurisprudence fran\u00e7aise en droit du trust. 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