De la nécessité d'un recours administratif préalable pour aller devant le tribunal
Auteur | Jonathan Chazkal |
Une requête fiscale ne peut être introduite devant le tribunal que « si le demandeur a introduit préalablement le recours administratif organisé par ou en vertu de la loi ».
Ce recours administratif (la réclamation en matière d'impôt sur les revenus) doit être introduit à temps si l'on veut entamer une procédure judiciaire.
Ce principe a été récemment rappelé par le Tribunal de première instance de Louvain le 9 janvier 2009.
En l'espèce, les demandeurs n'avaient pas introduit de réclamation dans le délai légal de 6 mois.
Ils avaient uniquement écrit au receveur des contributions, ce qui n'est pas considéré comme une réclamation, dès lors qu'une réclamation qui est introduite devant un autre fonctionnaire que le directeur régional n'est pas recevable.
Environ 5 ans plus tard, l'avocat des demandeurs avait certes écrit au « directeur de la comptabilité ». Ce courrier était finalement parvenu devant la direction régionale et le directeur régional a considéré le courrier précité comme une réclamation, irrecevable puisqu'introduite cinq ans après l'enrôlement.
Le Tribunal confirme dans son jugement que le receveur ne devait pas considérer le courrier...
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