Comptes professionnels et fonds privés
Auteur | Antonia Block |
La Cour d'appel de LiËge dans un arrÍt du 26 septembre 2001 a eu ‡ connaÓtre de l'espËce suivante : l'administration avait affirmÈ que des contribuables n'auraient pas dÈclarÈ une partie de leurs revenus professionnels au motif qu'il existait une diffÈrence entre les recettes dÈclarÈes ‡ la TVA et les recettes dÈposÈes sur deux comptes bancaires appartenant aux contribuables majorÈes du montant total des factures des fournisseurs payÈes en liquide.
L'administration fiscale prÈsumait donc que la diffÈrence entre ces deux montants constituait des recettes non-dÈclarÈes dans le chef des contribuables.
Son raisonnement reposait donc sur la simple supposition que toutes les sommes se trouvant sur les comptes bancaires des contribuables constituaient des revenus professionnels.
La Cour d'appel a rappelÈ la nÈcessitÈ de respecter les conditions prÈvues aux articles 1349 et suivants du Code civil et donc l'obligation de fonder le raisonnement sur un fait connu et incontestable.
L'utilisation de prÈsomptions de l'homme au titre de moyens de preuve en matiËre fiscale suppose l'existence d'un fait connu et certain qui par un raisonnement logique conduit ‡ conclure ‡ l'existence d'un fait inconnu ‡ savoir, en l'espËce, l'existence effective de bÈnÈfices supplÈmentaires dans le chef des contribuables.
Dans le cas soumis ‡ la Cour d'appel de LiËge, les contribuables Ètaient parvenus ‡ dÈmontrer la fragilitÈ du raisonnement utilisÈ par l'administration en rapportant la preuve que des apports en liquide avaient alimentÈ les comptes bancaires, et que ces apports en liquide Ètaient indÈpendants de l'exercice de la profession des...
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