Article 344 §1er CIR et délai d'imposition
Auteur | Pascale Hautfenne |
Fonction | Licenciée en droit (1994) avec grande distinction de l’Université Catholique de Louvain, elle est également licenciée en droit fiscal de l’Université Libre de Bruxelles |
Dans un prÈcÈdent numÈro (Idefisc, juin 2003), nous Ècrivions que le tribunal de premiËre instance d'Anvers avait dÈcidÈ que l'application de l'article 344, ß 1er, CIR (disposition gÈnÈrale ´ anti-abus ª) devait se faire dans le cadre du dÈlai prÈvu ‡ l'article 354 du Code, c'est-‡-dire dans le dÈlai normal d'imposition de trois ans et que l'administration ne pouvait enrÙler dans le dÈlai extraordinaire de cinq ans (applicable en cas d'infraction).
La Cour d'appel d'Anvers a rÈcemment confirmÈ la dÈcision du tribunal : l'administration soutenait devant la Cour que, contrairement ‡ ce qu'avait estimÈ le Tribunal de premiËre instance, l'application de l'article 344 n'impliquait pas nÈcessairement qu'aucune infraction ‡ la loi fiscale n'ait ÈtÈ commise. Selon l'administration, en choisissant une qualification qui ne rÈpondait pas ‡ des besoins lÈgitimes de caractËre financier ou Èconomique, le contribuable aurait bel et bien violÈ les dispositions du CIR 92 en matiËre de prÈcompte mobilier.
Dans cette espËce, en effet, l'administration...
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