Le délai de réclamation et les droits de la défense du contribuable
Auteur | Severine Segier |
Comme on le sait, le contribuable qui souhaite contester un impôt enrôlé à sa charge doit le faire dans un certain délai, à défaut de quoi l’impôt, justifié ou non, devient définitif et incontestable. La loi prévoit que ce délai est de six mois à dater de la date d’envoi de l’avertissement-extrait de rôle. Il arrive souvent que cette manière de comptabiliser le délai soit problématique, car depuis que les avertissements-extrait de rôle ne sont plus envoyés par courrier recommandé, il est concrètement impossible de déterminer à quelle date l’avertissement-extrait de rôle a effectivement été envoyé. Et c’est pourtant ce moment très incertain qui fait courir le délai, non susceptible de prolongation, pendant lequel le contribuable doit, s’il le souhaite, exercer son recours.
L’administration a toujours soutenu qu’il fallait la croire sur parole lorsqu’elle indiquait une date d’envoi sur l’avertissement-extrait de rôle, alors qu’il s’agit d’une situation absurde : la date a été apposée sur l’avertissement-extrait de rôle, nécessairement avant que celui-ci soit mis dans l’enveloppe et envoyé, de sorte que la mention de cette date n’est pas juridiquement fiable - sauf à croire l’administration sur parole, ce qui ne peut légalement être admis. En effet, le code judiciaire prévoit que toute partie à un litige doit apporter la preuve des éléments de fait qu’elle avance pour soutenir sa thèse ; en l’occurrence, l’administration qui soutient par hypothèse qu’un recours est irrecevable pour cause de tardiveté, doit démontrer quand (exactement) le délai a pris cours, et par voie de conséquence, quand l’avertissement-extrait de rôle a été envoyé.
Ceci n’a pas manqué de placer dans de grandes difficultés les contribuables qui, pour une raison ou une autre, n’ont pas reçu l’avertissement-extrait de rôle, et qui se voient donc confrontés à un délai de recours qui a commencé à courir alors qu’ils n’étaient pas encore informés de l’existence de l’impôt, voire même qu’ils ne l’ont jamais été avant - par exemple - de...
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