Banksys détient des informations couvertes par le secret bancaire
Auteur | Antonia Block |
Dans l'IDEFISC du mois de septembre 2001, nous avions indiquÈ que la Cour d'appel d'Anvers avait ÈtÈ saisie d'une affaire dans laquelle il lui appartenait de statuer sur la possibilitÈ ou non pour l'administration de faire usage des donnÈes dÈtenues par la S.A. BANKSYS concernant les transactions relatives aux comptes bancaires.
La Cour d'appel d'Anvers a rendu son arrÍt le 23 octobre 2001. Dans l'affaire qui lui a ÈtÈ soumise, l'administration fiscale en s'informant auprËs de la S.A. BANKSYS avait pris connaissance du numÈro de compte sur lequel l'ensemble des versements relatifs aux opÈrations rÈalisÈes sur un terminal Mister Cash Bancontact ouvert au nom du gÈrant d'une sociÈtÈ Ètait effectuÈ.
Gr‚ce ‡ ces informations, l'administration fiscale a dÈcouvert que les paiements des clients de la sociÈtÈ n'Ètaient pas versÈs sur le compte de la sociÈtÈ mais directement sur le compte du gÈrant.
La Cour d'appel d'Anvers a considÈrÈ que la S.A. BANKSYS ne pouvait pas Ítre considÈrÈe comme un Ètablissement de banque ou de crÈdit soumis au secret bancaire au sens de l'article 318 du CIR.
Selon la Cour d'appel, BANKSYS n'agit pas comme intermÈdiaire mais gËre le transfert des informations relatives aux transactions effectuÈes via les comptes bancaires auprËs des Ètablissements de banque.
La Cour d'appel d'Anvers a cependant dÈcidÈ que l'article 318 ne pouvait pas Ítre contournÈ par l'administration en s'adressant ‡ BANKSYS au seul motif que cette sociÈtÈ ne serait pas un...
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