{"id":1802,"date":"2020-01-24T08:25:05","date_gmt":"2020-01-24T07:25:05","guid":{"rendered":"https:\/\/www.link2fleet.com\/le-cash-for-car-est-supprime\/"},"modified":"2020-01-24T08:25:05","modified_gmt":"2020-01-24T07:25:05","slug":"le-cash-for-car-est-supprime","status":"publish","type":"post","link":"https:\/\/www.link2fleet.com\/fr\/le-cash-for-car-est-supprime\/","title":{"rendered":"Le syst\u00e8me \u00ab\u00a0cash-for-cars\u00a0\u00bb ne passe pas le test de la Cour constitutionnelle"},"content":{"rendered":"\n

C’est le r\u00e9sultat d’une plainte d\u00e9pos\u00e9e devant la Cour constitutionnelle par le syndicat chr\u00e9tien ACV, la FGTB socialiste et 3 organisations climatiques dont Inter-Environnement Bruxelles, Climaxi et Climate Express. Les plaignants qui ne croyaient pas \u00e0 l’efficacit\u00e9 de la mesure ont obtenu raison. Dans sa d\u00e9cision, la Cour constitutionnelle soutient que le syst\u00e8me \u00ab\u00a0cash for cars\u00a0\u00bb peut en effet conduire \u00e0 un traitement fiscal in\u00e9gal des salaires, notamment en raison de l’ONSS et des cotisations fiscales nettement moins \u00e9lev\u00e9es, ce qui fait du syst\u00e8me \u00ab\u00a0cash for cars\u00a0\u00bb un instrument d’optimisation des salaires. Comme seuls ceux qui disposent d’une voiture de soci\u00e9t\u00e9 peuvent opter pour le cash for cars, il existe une discrimination ill\u00e9gale \u00e0 l’encontre des autres salari\u00e9s qui ne peuvent pas b\u00e9n\u00e9ficier de ce r\u00e9gime fiscal favorable. La Cour a \u00e9galement estim\u00e9 que le syst\u00e8me actuel n’entra\u00eene pas une diminution du nombre de v\u00e9hicules sur les routes. Apr\u00e8s tout, le v\u00e9hicule \u00e9chang\u00e9 peut \u00eatre remplac\u00e9 par un autre v\u00e9hicule achet\u00e9 \u00e0 titre priv\u00e9 qui peut \u00eatre plus ancien et plus polluant.  <\/p>\n\n\n\n

En pratique, le r\u00e9gime sera supprim\u00e9 \u00e0 partir du 1er janvier 2021. Toutefois, le r\u00e8glement juridique sur le \u00ab\u00a0budget de la mobilit\u00e9\u00a0\u00bb, qui a \u00e9t\u00e9 \u00e9labor\u00e9 avec les partenaires sociaux et qui est en vigueur depuis le d\u00e9but de 2019, continuera \u00e0 s’appliquer. Dans le cadre de ses Fleet dating, Link2fleet organise une session d’information sur la mise en \u0153uvre pratique du r\u00e9gime le 19 mars 2020 (NL) et le 20 mars 2020 (FR). Vous pouvez vous inscrire gratuitement via ce site web.<\/a><\/p>\n\n\n\n

On peut se demander si la suppression du \u00ab\u00a0cash for cars\u00a0\u00bb changera beaucoup la r\u00e9alit\u00e9 environnementale et fiscale. La r\u00e9ponse est r\u00e9solument \u00ab\u00a0non\u00a0\u00bb. Tout d’abord, le programme \u00ab\u00a0cash for cars\u00a0\u00bb n’a pas \u00e9t\u00e9 un succ\u00e8s d\u00e8s sa naissance en 2018. \u00c0 ce jour, seuls quelque 500 employ\u00e9s d’une flotte de plus de 660 000 voitures de soci\u00e9t\u00e9 \u00e0 usage mixte ont opt\u00e9 pour ce r\u00e9gime. M\u00eame si l’on prend comme norme le parc actuel de 420 000 voitures de soci\u00e9t\u00e9 immatricul\u00e9es aujourd’hui au nom de soci\u00e9t\u00e9s de leasing et de location de voitures, les 500 \u00e9change de voitures contre de l\u2019argent cash sont un nombre insignifiant. Acerta et SD Worx ont \u00e9galement confirm\u00e9 r\u00e9cemment la triste popularit\u00e9 de l’\u00e9change de voitures contre de l’argent. <\/p>\n\n\n\n

La plainte et l’annulation ult\u00e9rieure par la Cour constitutionnelle est plut\u00f4t un dossier symbolique qui peut avoir des cons\u00e9quences inattendues \u00e0 long terme.  De plus en plus de groupes d’int\u00e9r\u00eat consid\u00e8rent la voiture de soci\u00e9t\u00e9 comme une optimisation l\u00e9galement organis\u00e9e des cotisations ONSS et de s\u00e9curit\u00e9 sociale, largement utilis\u00e9e par les entreprises ces derni\u00e8res ann\u00e9es. Cette tendance est \u00e9galement perceptible dans les propositions l\u00e9gislatives qui ont \u00e9t\u00e9 soumises \u00e0 la Chambre l’ann\u00e9e derni\u00e8re par CD&V et Open Vld. Non seulement elles augmentent consid\u00e9rablement la charge fiscale des v\u00e9hicules thermiques au profit des v\u00e9hicules \u00e9lectriques, mais le CD&V propose \u00e9galement qu\u2019on taxe tout v\u00e9hicule de soci\u00e9t\u00e9 dont les \u00e9missions de CO2 sont sup\u00e9rieures \u00e0 z\u00e9ro de la m\u00eame mani\u00e8re qu’un salaire ordinaire selon les r\u00e8gles de la s\u00e9curit\u00e9 sociale \u00e0 partir du 1er janvier 2023. D’autre part, la proposition de l’Open Vld pr\u00e9voit une augmentation drastique de la contribution actuelle au CO2 au cours de la p\u00e9riode 2023 – 2027.  Aujourd’hui, les groupes d’int\u00e9r\u00eat peuvent se sentir renforc\u00e9s par l’arr\u00eat de la Cour constitutionnelle. \u00c0 l’avenir, ils pourraient \u00e9galement demander une adaptation de la r\u00e9glementation juridique actuelle concernant le \u00ab\u00a0budget de mobilit\u00e9\u00a0\u00bb. Apr\u00e8s tout, en vertu du r\u00e8glement actuel, il est possible de remplacer sa voiture de soci\u00e9t\u00e9 actuelle par un paiement en esp\u00e8ces sans avoir \u00e0 choisir d’autres modes de transport plus durables dans les piliers 1 et 2. A suivre…<\/p>\n\n\n\n

Michel Willems<\/p>\n\n\n\n

Mobilitas<\/p>\n","protected":false},"excerpt":{"rendered":"

C’est le r\u00e9sultat d’une plainte d\u00e9pos\u00e9e devant la Cour constitutionnelle par le syndicat chr\u00e9tien ACV, la FGTB socialiste et 3 organisations climatiques dont Inter-Environnement Bruxelles, Climaxi et Climate Express. Les plaignants qui ne croyaient pas \u00e0 l’efficacit\u00e9 de la mesure ont obtenu raison. Dans sa d\u00e9cision, la Cour constitutionnelle soutient que le syst\u00e8me \u00ab\u00a0cash for […]<\/p>\n","protected":false},"author":11,"featured_media":1803,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[135,91,101],"tags":[],"class_list":["post-1802","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-fr","category-expertise-et-management","category-tax-legal"],"acf":[],"yoast_head":"\nLe syst\u00e8me "cash-for-cars" ne passe pas le test de la Cour constitutionnelle - link2fleet<\/title>\n<meta name=\"description\" content=\"Le r\u00e9gime du cash for cars, qui est entr\u00e9 en vigueur en 2018 et a \u00e9t\u00e9 mis \u00e0 jour en 2019, ne sera plus applicable\u2026\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le syst\u00e8me "cash-for-cars" ne passe pas le test de la Cour constitutionnelle - 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