Un accord donné suite à une erreur de droit de mandataire doit être annulé
Auteur | Pascale Hautfenne |
Un docteur en médecine fut taxé au titre de revenus professionnels sur des indemnités d’assurance perçues en exécution d’une police d’assurance revenus garantis.
Le docteur contesta le caractère imposable des indemnités d’assurances qui lui avaient été versées par l’assureur en exécution d’une police d’assurance revenu garanti, suite à un accident de la vie privée. Il faisait valoir que les indemnités litigieuses ne se substituaient pas à une perte de revenus professionnels et que les primes payées n’avaient pas été déduites fiscalement à titre de frais professionnels.
Le point qui nous intéresse est le suivant :
Le docteur contestait l’accord donné par son mandataire (qui n’avait pas connaissance à ce moment d’une jurisprudence favorable) sur la rectification de sa déclaration à l’impôt des person-nes physiques et le docteur avait dénié l’accord par lettre recom- mandée avant l’enrôlement de la cotisation litigieuse.
Il demandait que cet accord soit déclaré nul et non avenu, car entaché d’une erreur de droit. Le docteur sollicitait donc l’annulation de la taxe supplémentaire enrôlée sur la base de cet accord donné par erreur par son...
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