DLU 4 et trou budgétaire
Le gouvernement a instauré un système de régularisation fiscale sensé être permanent. Il présente cependant l’inconvénient majeur, par rapport aux précédents, d’obliger les contribuables, s’ils veulent en bénéficier, à régulariser non seulement les revenus encore imposables, mais aussi le capital initial, s’ils ne peuvent en justifier qu’il a été soumis à son régime fiscal. Cela revient à percevoir des impôts sur des revenus qui ont été obtenus il y a plus de 7 ans, délai maximum de prescription. Donc, le gouvernement veut taxer des revenus qui sont prescrits. Il ne peut réaliser cela que dans le cadre d’une régularisation, parce que, si un contribuable...
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