Conséquences de l'application de l'article 12 de la convention fiscale franco-belge du 10 mars 1964
| Auteur | Legal News |
Dans une question parlementaire datée du 24 juillet 2007, le député souhaite attirer l'attention du ministre du Budget sur les conséquences de l'application soudaine, par l'administration fiscale belge, de la convention fiscale franco-belge du 10 mars 1964, et plus particulièrement de son article 12. Dans une réponse publiée le 20 novembre 2007, le ministre de l'Economie à qui la question a été attribuée, rappelle que la convention fiscale franco-belge du 10 mars 1964 attribue à la Belgique l'imposition exclusive des pensions autres que publiques perçues par les résidents des institutions de retraite établies sur son territoire. L'article 12 de la convention prive la France du droit d'imposer, de sorte qu'il n'y a pas de double imposition. En outre, l'imposition des pensions privées au lieu de résidence du contribuable est conforme à la politique poursuivie par la France et soutenue par la Commission...
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