Le départ du délai de réclamation - L'incertitude règne
Auteur | Tristan Krstic |
Fonction | Licencié en droit à l'Université Libre de Bruxelles |
Un arrÍt de la Cour de cassation du 15 juin 2001 avait provoquer un certain Èmoi en considÈrant que le dÈlai d'introduction d'une rÈclamation prend cours le jour suivant l'envoi de l'avertissement-extrait de rÙle, si l'envoi est rÈgulier, et que cette date est, sauf preuve du contraire, celle mentionnÈe sur l'avertissement-extrait de rÙle. Nous Èvoquions cette jurisprudence dans l'Idefisc du mois de septembre 2002.
L'administration fiscale se trouvait ainsi dans une position bien plus confortable que le contribuable car il lui suffisait d'indiquer sur l'avertissement-extrait de rÙle que celui-ci a ÈtÈ envoyÈ ‡ une date dÈterminÈe pour que l'envoi de ce dernier soit considÈrÈ comme Ètabli. Le contribuable doit quant ‡ lui toujours dÈmontrer l'envoi de documents ou courriers dans les dÈlais impartis en ayant recours principalement ‡ l'envoi recommandÈ.
La Cour d'appel d'Anvers a rendu quelques arrÍts en 2002 dans lesquels elle rappelle qu'il incombe ‡ l'administration de dÈmontrer que le contribuable a effectivement reÁu un avertissement-extrait de rÙle lorsque celui-ci conteste l'avoir reÁu.
Ainsi, notamment, dans son arrÍt du 26 fÈvrier 2002, la Cour d'appel d'Anvers considËre que si l'envoi de l'avertissement-extrait de rÙle a eu lieu par simple lettre ou si l'administration ne dÈmontre pas l'envoi...
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