Non-résidents et travailleurs frontaliers : Haro sur les prélèvements sociaux

Les juges européen et français viennent de rendre, à quelques semaines d’intervalle, deux décisions importantes relatives au régime applicable en matière de prélèvements sociaux sur les revenus du patrimoine et sur les revenus de placement (de 15,5%) permettant aux non-résidents et aux résidents français frontaliers de pouvoir demander le remboursement de ces prélèvements sociaux.

1. Des prélèvements sociaux contraires au droit communautaire :

La question de l’assujettissement aux prélèvements sociaux des revenus du patrimoine et des revenus de placement qui, par essence, ne donnent pas droit, à eux-seuls, à des prestations sociales en contrepartie de leur paiement, a toujours soulevé des questions en terme d’équité mais aussi en des termes purement juridiques.

C’est dans ce contexte que la CJUE, dans un arrêt du 26 février 2015 a rendu une décision primordiale pour toutes les personnes qui ne sont assujetties en France qu’à ces seules catégories de prélèvements.

Dans cet arrêt, la Cour est venue préciser que l’assujettissement aux prélèvements sociaux des revenus du patrimoine (en l’espèce sur rentes viagères à titre onéreux) des résidents français, travaillant à l’étranger et exclusivement affiliés à un régime de sécurité sociale étranger, est contraire au règlement communautaire n°1408/71.

Cet arrêt vient d’être confirmé par le Conseil d’Etat dans le cadre d’une affaire similaire concernant un résident français soumis aux prélèvements sociaux à raison d’une plus-value immobilière alors que celui-ci n’était pas affilié au régime obligatoire français de sécurité sociale.

Dans ces deux espèces, le raisonnement est identique et peut se décliner de la façon suivante :

  • Le règlement n°1408/71 pose un double principe d’unicité d’affiliation à un régime de sécurité sociale et d’unicité de cotisation sociale,
  • Il existe un lien direct et suffisamment pertinent entre le prélèvement et certaines branches de la sécurité sociale (l’affectation des cotisations au fonctionnement de la Sécurité Sociale) alors même que ce prélèvement serait assis sur des revenus de la personne assujettie indépendamment de l’exercice de toute activité professionnelle en France,
  • L’existence ou l’absence de contrepartie en termes de prestations est dépourvue de pertinence pour l’application du règlement précité,
  • En conséquence, ne peuvent être assujetties à des contributions relevant du champ du règlement n°1408/71 les personnes qui résident en France mais qui ne relèvent pas du régime français de sécurité sociale.
2. La portée pratique de ces décisions :

Selon nous, la portée de cette jurisprudence ne se cantonne pas aux seuls prélèvements sociaux sur revenus du patrimoine des résidents français non affiliés mais semble bien plus large.

a. Prélèvements sociaux des non-résidents :

Depuis 2012, les non-résidents fiscaux doivent s’acquitter des prélèvements sociaux au titre des revenus fonciers et des plus-values immobilières générés en France.

Les sérieux doutes émis sur la régularité de cette disposition sont aujourd’hui confirmés.
Ainsi, selon nous, en application de cette jurisprudence, les non-résidents pouvant se prévaloir de l’application du règlement n°1408/71 pourront réclamer le remboursement des prélèvements sociaux auxquels ils auront été assujettis.

Sont concernés :

  • Les non-résidents établis dans un des 27 autres Etats membre de l’UE, ainsi que les non-résidents établis en Suisse, Norvège, Liechtenstein et Islande
  • Percevant des revenus fonciers provenant de la location d’immeubles sis en France, ou provenant de droits immobiliers (droit indivis, nue-propriété, usufruit) ou de droits mobiliers (actions, parts sociales) de sociétés immobilières détenant des biens situés en France, ou
  • Percevant des gains de plus-values immobilières résultant de la cession de biens immobiliers ou de droits portant sur ces biens lorsqu’ils sont situés en France.
b. Prélèvements sociaux des résidents frontaliers :

La jurisprudence précitée permet également à tous les résidents français non-affiliés au régime de sécurité sociale française de se prévaloir du règlement n°1408/71 pour demander le remboursement des prélèvements sociaux sur les revenus de placement et du patrimoine auxquels ils auraient pu être assujettis.

Les revenus concernés sont les suivants :

  • Les plus-values immobilières et revenus fonciers,
  • Les dividendes, intérêts et revenus de placement fixe
  • Les plus-values de cession de valeurs mobilières
  • Perçus par les résidents fiscaux français affiliés exclusivement à un régime de sécurité sociale d’un des 27 autres Etats membre de l’UE, ou affiliés à un régime équivalent en Suisse, Norvège, Liechtenstein ou Islande

S’agissant des résidents frontaliers suisses, conformément à l’Accord bilatéral entre l’UE et la Suisse relatif à la libre circulation des personnes, en vigueur depuis le 1er juin 2002, ceux-ci sont soumis à la réglementation européenne et notamment aux règlements n°1408/71 et n°883/2004.

Ces frontaliers, aux termes des règlements européens précités, qu’ils soient salariés ou indépendants en Suisse, ne sont soumis qu’à une seule législation en matière de sécurité sociale, à savoir celle de l’Etat dans lequel ils exercent leur activité professionnelle.

Des possibilités d’exemption sont cependant prévues, permettant ainsi aux frontaliers de bénéficier d’un droit d’option entre l’affiliation au système d’assurance maladie suisse (LAMal), l’affiliation au régime général de sécurité sociale en France (CMU), ou encore la souscription d’un contrat d’assurance privé (cette dernière option a pris fin au 31 mai 2015).

Ceci ressort également de l’article L380-3-1 alinéa 2 du Code de la Sécurité Sociale français.

Les frontaliers qui sont donc affiliés à la LAMal, ou ceux qui étaient titulaires d’un contrat d’assurance privé à l’époque du fait générateur des prélèvements sociaux mais avant le 31 mai 2015, peuvent donc prétendre, sur la base de cette jurisprudence, à la restitution des prélèvements sociaux indûment payés.

3. Modalités de réclamation :

Les contribuables se trouvant dans l’une des deux situations ci-dessus énumérées pourront demander le remboursement des prélèvements sociaux payés sur la base de la jurisprudence précitée.

Il serait ainsi possible de demander le remboursement pour de tels prélèvements pour les revenus des années 2012 à aujourd’hui ; sachant toutefois qu’il existera quelques exceptions pour les revenus de l’année 2012 et que la réclamation concernant cette même année devra impérativement être déposée avant le 30 juillet 2015.

Jeannick Moisy

Lintax Société d’AvocatMichel Brocard

Brocard Avocats

Valérie Truchet

Truchet Avocats

 

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