עדכוני חקיקה ופסיקה

גם דיבידנד שאינו עומד ב"מבחן הרווח" ימוסה כדיבידנד

10 ספטמבר 2012

הדפסה

פורסם ב אפיק משפטי 111 27.09.2012

חברה חילקה כספים לבעלי המניות שלה. פקיד השומה סיווג חלוקה זו לצורכי מס כדיבידנד. בעלי המניות ערערו על קביעה זו. עלתה השאלה האם כדי לבדוק את מהות החלוקה יש לבחון את הגדרת המושג תחת דיני החברות (מבחן הרווח) או תחת פקודת מס ההכנסה (מבחן ההכנסה). בית המשפט קבע, כי יש להתבסס בפרשנות המושג זה על חוק החברות שקובע כי סכום שחולק שלא מתוך רווחים אינו יכול להיות דיבידנד. מנגד נקבע כי ניתן למסות את התעשרותו של בעל המניות מחלוקה שביצעה החברה כדיבידנד אף אם לצורכי דיני החברות לא מדובר בדיבידנד כלל.
בית המשפט קבע במקרה זה כי יש לשאוף להאחדה של מערכות הדינים הללו ככל הניתן מבחינה מהותית, כך שדיבידנד לעניין המס שיחול עליו הוא דיבידנד כהגדרתו בחוק החברות, וזאת תוך שימור ההבחנה ביניהם בכל הנוגע למנגנונים העומדים בידי הנושים ובידי רשויות המס במקרים של התנהלות לא תקינה של בעלי המניות. אין למסות כל מקרה ומקרה כדיבידנד. הקביעה האם מדובר ברווח פירותי (דיבידנד) או רווח הוני מוטלת על פקיד השומה. משכך, נטל ההוכחה לכך שנפלה טעות בסיווג זה מוטל על כתפי הנישום.

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