Commission d’enquête : haro sur le contribuable
Auteur | Idefisc |
C’est un impressionnant catalogue de mesures destinées à accroître les pouvoirs du fisc, que la Commission d’enquête « grande fraude fiscale » vient de proposer.
Comme on le lira par ailleurs, cette Commission s’est fondée exclusivement sur les affirmations unilatérales et très souvent inexactes, d’un petit groupe de fonctionnaires qui n’est certes pas représentatif de l’ensemble des fonctionnaires ou du ministère des finances, pour en tirer des conclusions injustifiées.
Le point commun de ces propositions, qui vont toutes dans le même sens : permettre au fisc de taxer plus facilement, au mépris de la vie privée, des droits de la défense, et souvent du principe constitutionnel de la légalité de l’impôt.
Ainsi, il est proposé d’ « envisager » de remettre en cause le principe du choix licite de la voie la moins imposée, et de le remplacer par une théorie de l’abus de droit, présentée à tort comme commune à tous les pays voisins (alors que l’Angleterre l’ignore depuis toujours et qu’elle se fonde sur des théories fort différentes en France, aux Pays-Bas et en Allemagne, …).
Naïvement, les commissaires proposent aussi que ceux qui voudraient faire appel à des méthodes d’évitement de l’impôt devraient d’abord en demander l’autorisation à une Commission des rulings. Ici, il s’agit d’une proposition manifestement contraire au principe constitutionnel de la légalité de l’impôt, puisqu’elle fait de l’administration le juge suprême de ce qui est permis ou pas.
On veut aussi permettre aux fonctionnaires du fisc de procéder à des perquisitions, dans des cas à préciser, et confier à une partie d’entre eux des pouvoirs de police judiciaire.
Dire qu’il y a quelques semaines encore, une autre Commission d’enquête parlementaire s’intéressait à des...
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