Cotisation spéciale et droits de l’homme
Auteur | Pascale Hautfenne |
Une agence de mannequins pour la publicité n’avait pas établi de fiches individuelles ou relevés pour les revenus octroyés aux mannequins auxquels elle a fait appel.
A la demande du fonctionnaire taxateur, elle avait établi ces fiches et relevés, mais elle avait fait l’objet d’une cotisation spéciale sur commissions secrètes, établie d’office pour défaut de réponse à une demande de renseignements.
L’agence de mannequins demanda à la cour d’appel de Bruxelles d’exercer un contrôle d’opportunité en ce qui concerne l’application de cette sanction fiscale dans son chef, et de constater le caractère disproportionné de la sanction qu’elle représente.
Sa demande de suppression, ou à tout le moins, de modération de la cotisation spéciale, était fondée sur les éléments suivants:
La cotisation spéciale présente, comme le rappelle la Cour, un caractère indemnitaire, en ce qu’elle vise à indemniser l’Etat de la perte de l’impôt et des cotisations sociales qu’on suppose éludés sur la dépense non justifiée.
Elle a également le caractère d’une sanction et, dès lors que la cotisation spéciale a un caractère répressif et dissuasif, la sanction de la cotisation spéciale a un ca- ractère pénal tel qu’interprété par...
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