Délai de réclamation : la circulaire administrative ne respecte pas les enseignements de la Cour de cassation
Auteur | Pauline Maufort |
Le 4 septembre 2015, la Cour de cassation tranchait définitivement la controverse quant à la recevabilité des réclamations introduites sur base de l’ancienne mouture de l’article 371 du CIR 92. Par cet arrêt, la Cour avait estimé que, compte tenu de son inconstitutionnalité, l’article 371 du CIR n’avait pu valablement permettre de faire débuter les délais de réclamation pour tous les avertissements-extraits de rôle (AER) envoyés avant sa modification par la loi du 19 mai 2010.
Pour rappel, la Cour constitutionnelle avait décidé par arrêt du 19 décembre 2007 que l’article 371 du CIR tel qu’il était en vigueur avant sa modification en mai 2010, restreignait les droits de la défense du contribuable de manière disproportionnée, en ce qu’il prévoyait que le délai pour introduire la réclamation commençait à courir à partir de la date d’envoi figurant sur l’AER.
L’administration a réagi à cet arrêt par la publication d’une circulaire 704.063 du 3 février 2016. Par cette circulaire, l’administration tentait d’interpréter la jurisprudence de la Cour de cassation comme consacrant la théorie dite « de la réception ». Selon cette théorie, à défaut de pouvoir faire débuter le délai de réclamation au jour de l’envoi de l’AER, celui-ci commence à courir à dater du jour où il est certain que le contribuable en a pris connaissance.
Le tribunal de première instance de Bruxelles vient de condamner cette analyse. Selon ce dernier, il est inexacte d’affirmer que la Cour de cassation a entendu valider cette théorie : « d’une part, la texte de l’article 371 CIR92 se réfère à l’envoi de l’AER comme point de départ du délai présumé de l’envoi ; d’autre part, la nécessité de tenir l’envoi (et non la réception) de l’AER pour le fait juridique pertinent est confirmée par la jurisprudence enseignant qu’il ne suffit pas au contribuable de contester la réception dudit AER ; enfin, l’arrêt de la Cour...
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