Le commentaire administratif n'est pas une loi
Auteur | Antonia Block |
L'administration fiscale a tendance, notamment dans le cadre des procÈdures de rectification des dÈclarations, ‡ invoquer les dispositions du commentaire administratif comme s'il s'agissait d'articles de loi. Les contribuables sont alors trompÈs pensant que l'administration se rÈfËre ‡ des textes de loi.
Le commentaire administratif Èmane pourtant de l'administration fiscale et n'est donc par essence pas objectif. Il s'agit de l'interprÈtation du Code des impÙts sur les revenus " version administration fiscale ".
Le contribuable n'est pas tenu par cette interprÈtation ne s'agissant pas d'un texte de loi. La doctrine et la jurisprudence donnent d'ailleurs souvent une interprÈtation diffÈrente du code d'impÙt sur les revenus.
Le commentaire administratif est cependant utile en ce qu'il permet, en rÈalitÈ, au contribuable de connaÓtre la position de l'administration quant ‡ l'application du code.
Par ailleurs, si le contribuable n'est pas tenu de considÈrer le commentaire administratif comme une loi, il ne peut pas Ítre trompÈ dans ses attentes lÈgitimes quant ‡ l'application de ce commentaire administratif par l'administration fiscale.
En effet, si dans le commentaire administratif il est prÈvu expressÈment que tel type de frais est admis en dÈduction, l'administration fiscale ne pourra pas revenir en arriËre. A dÈfaut, son attitude sera contraire aux principes gÈnÈraux de bonne administration notamment les principes de sÈcuritÈ juridique et de fair-play.
Le tribunal de premiËre instance de LiËge dans un arrÍt du mois de janvier 2003 a confirmÈ que " le commentaire administratif s'impose ‡ l'administration et doit pouvoir servir de rÈfÈrence au contribuable en vertu des principes gÈnÈraux de bonne administration notamment les principes de sÈcuritÈ juridique et de fair-play...
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