Une discrimination à l'égard des couples mariés
Auteur | Thierry Afschrift |
Fonction | Licencié en droit, avec grande distinction de l’Université Libre de Bruxelles (1976), licencié en droit économique (1977) et en sciences fiscales |
Le ministre des finances annonce, à coup de conférences de presse et de brochures imprimées, aux frais du contribuable, la fin de toute discrimination entre homme et femme, d'une part et entre couples mariés et couples non mariés d'autre part.
Il oublie toutefois une discrimination très importante, sans doute celle qui cause les drames humains les plus considérables, au détriment des couples mariés.
La loi prévoit en effet que, quel que soit le régime matrimonial d'un couple marié, les dettes fiscales établies au nom d'un des époux peuvent être recouvrées à charge de l'autre époux, même s'ils sont mariés en séparation de biens. Dans ce dernier cas, le recouvrement à charge de l'époux non débiteur de l'impôt ne peut être évité que sur les biens qui, non seulement, lui sont propres, mais dont il démontre qu'il les a acquis au moyen de revenus propres. En d'autres termes, la charge de la preuve est inversée dans un domaine, où s'agissant souvent de biens acquis il y a très longtemps ou même en remploi de biens propres antérieurs, cette preuve est particulièrement mal aisée.
De plus, la charge de la preuve est aggravée puisqu'il ne suffit pas de prouver que le bien est un bien propre.
Or, dans le...
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