Article 356 CIR : Chronique d’une mort annoncée
Auteur | Marie Bentley |
Lorsqu'une décision du directeur des contributions fait l'objet d'un recours en justice, et que la juridiction saisie prononce la nullité totale ou partielle de l'imposition pour une cause autre que la prescription, l'administration fiscale peut, en vertu de l’article 356 CIR, soumettre à l'appréciation de cette juridiction, une cotisation subsidiaire à charge du même redevable et en raison de tout ou partie des mêmes éléments d'imposition que la cotisation initiale.
Cette disposition permettant à l’administration de rectifier les erreurs qu’elle commet a suscité, et suscite encore, de nombreuses controverses. La portée de l’article 356 CIR s’est ainsi vue considérablement restreinte par les différentes attaques portées à son égard par les tribunaux, à la faveur des contribuables.
Par son arrêt du 20 octobre 2009, la Cour Constitutionnelle lui assène un nouveau coup et limite encore davantage sa portée.
La Cour considère en effet que l’article 356 CIR, interprété en ce sens qu’il permet à l’administration fiscale de soumettre une cotisation subsidiaire à l’appréciation du juge dans le cadre d’une nouvelle instance, viole les articles 10 et 11 de la Constitution.
Dans cette hypothèse, contrairement au cas où la cotisation initiale a été annulée par le directeur régional (article 355 CIR), l’administration fiscale n’est en effet tenue par aucun délai de forclusion et peut même soumettre au juge une cotisation subsidiaire " en dehors des délais prévus aux articles 353 et 354 ".
Or, le contribuable dont la cotisation initiale a été annulée par le juge ne se trouve pas dans une situation essentiellement différente de celle du contribuable dont la cotisation initiale a été annulée par le directeur régional.
Par conséquent, à défaut de justification raisonnable à la différence de traitement engendrée par le fait...
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