Cotisation sur commissions secrètes: la fin des sanctions?
Auteur | Lida Achtari |
Nous avons déjà commenté un arrêt de la Cour d'appel de Bruxelles dans lequel la Cour soulignait que la cotisation spéciale sur commissions secrètes (de 309%) avait le caractère d’une sanction et, que, dès lors que cette cotisation spéciale avait un caractère répressif et dissuasif, elle revêtait un caractère pénal tel qu’interprété par la Cour européenne de sauvegarde des droits de l’homme.
La Cour d'appel en avait déduit que dans la mesure où la cotisation spéciale constituait une véritable sanction, rien de ce qui relève de l’appréciation de l’administration ne devait échapper au contrôle du juge.
Dans ce raisonnement, les exigences de la Convention des droits de l’homme impliquent que le juge doit avoir, à tout le moins, le même pouvoir d’appréciation que celui que s’est attribué l’administration.
La Cour constitutionnelle a récemment confirmé cette interprétation en décidant que l’article 219 du CIR 1992 est incompatible avec les articles 10, 11 et 13 de la Constitution, lus en combinaison avec l’article 6.1 de la Convention européenne des droits de l’homme, s’il est interprété en ce sens qu’il n’autorise pas le juge à exercer un contrôle de pleine juridiction sur la cotisation distincte.
Ce contrôle doit en effet permettre au juge de vérifier si cette décision est justifiée en fait et en droit et si elle respecte l’ensemble des dispositions...
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