Avertissement-extrait de rôle et force exécutoire à l’encontre de tiers
Auteur | Mikaël GOSSIAUX |
Il níest pas rare de voir les associÈs de sociÈtÈs ‡ responsabilitÈ illimitÈe et solidaire poursuivis par le fisc pour les impÙts dus par leurs sociÈtÈs.
Pour justifier cette action, líadministration fiscale se fonde gÈnÈralement sur líavertissement-extrait de rÙle Ètabli au seul nom de la sociÈtÈ. ConcrËtement, elle poursuit donc le recouvrement de la dette díune personne ‡ líencontre díune autre, sans mÍme estimer devoir produire un titre exÈcutoire propre ‡ cette derniËre.
Cette attitude introduit la dÈlicate question de la force exÈcutoire de líavertissement-extrait de rÙle.
Ce document est un titre que líadministration se dÈlivre ‡ elle-mÍme, en raison de son privilËge du prÈalable. En effet, cette prÈrogative lui permet de poursuivre le recouvrement de líimpÙt par la simple inscription au rÙle du nom du contribuable et de la somme due. Il appartient alors ‡ ce dernier de contester líimpÙt par líintroduction des voies de recours administratives et judiciaires.
Concernant la force exÈcutoire de ce titre, le Conseil díÈtat a trËs justement comparÈ líavertissement-extrait de rÙle ‡ un jugement. Certes, les jugements ont des effets vis-‡-vis des tiers, qui ne peuvent en mÈconnaÓtre líexistence et le contenu. Toutefois, comme le prÈcise la Cour de cassation dans sa jurisprudence, ces dÈcisions ne peuvent produire díobligations directement ‡ charge des tiers.
Cette conclusion est de bon sens. Ne serait-il pas inconcevable quíun commerÁant poursuive líexÈcution díun jugement ‡ líencontre de líassociÈ de la sociÈtÈ condamnÈe ? Cette action ne pourrait, ‡ líÈvidence, se justifier quíen cas de condamnation de líassociÈ lui-mÍme, ce qui constituerait un titre exÈcutoire distinct. Cette solution doit Ítre appliquÈe mutatis mutandis pour líavertissement-extrait de rÙle. DËs lors, ce document ne pouvant crÈer, sauf dÈrogation lÈgale, díobligations directement ‡ charge de tiers, la conclusion est certaine...
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