Comment éviter la cotisation subsidiare?
Auteur | Valerie-Anne de Brauwere |
Fonction | Licenciée en droit avec grande distinction de l’Université Catholique de Louvain |
Si l’administration fiscale ne respecte pas certaines règles au cours de la procédure de rectification et d’imposition du contribuable, l’imposition qui en découle sera en principe annulée pour violation d’une disposition légale. Tel est le cas si l’administration n’a pas envoyé d’avis de rectification ou de décision de maintien de la taxation, si elle n’a pas motivé la rectification de manière suffisante ou encore si elle a établi une imposition arbitraire.
L’administration pourra toutefois enrôler une nouvelle imposition après annulation, en respectant les règles légales.
Si l’imposition est annulée par la décision du directeur régional, l’administration pourra réenrôler sur la base de l’article 355 du CIR, dans les six mois suivant la date de la décision directoriale.
Si l’imposition a été annulée par le tribunal ou la Cour d’appel, l’administration pourra proposer à la juridiction une cotisation subsidiaire à charge du même contribuable et en raison des mêmes éléments d’imposition que la cotisation initiale, conformément à l’article 356 du CIR.
Cette possibilité de présenter à la juridiction une cotisation subsidiaire est toutefois limitée. L’article 356 du CIR dispose en effet que l’administration peut présenter à la juridiction saisie une cotisation subsidiaire «lorsqu’une décision du directeur des...
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