Dommages et intérêts à charge de l'Etat
Auteur | Valerie-Anne de Brauwere |
Fonction | Licenciée en droit avec grande distinction de l’Université Catholique de Louvain |
Bonne nouvelle pour les contribuables poursuivis à tort par le fisc : l'Etat belge peut être condamné à des dommages et intérêts si la faute de l'administration fiscale a causé un préjudice au contribuable. C'est ce qu'a récemment décidé la Cour d'appel de Bruxelles.
Les faits étaient les suivants.
Une société active dans le secteur des télécommunications importait et revendait sur le territoire belge des GSM.
L'administration de la TVA rejeta la déduction de la TVA dans son chef et lui imposa une amende de 200 %, arguant que les factures d'achat des GSM étaient fictives.
Elle effectua en outre une retenue du crédit de TVA de la société à concurrence d'un montant très élevé.
Il s'avéra au cours de la procédure judiciaire que la position de l'administration fiscale n'était fondée sur aucun élément sérieux, son principal argument étant que la société avait acheté des GSM à un prix (légèrement) inférieur au prix habituellement pratiqué.
Tant le tribunal de première instance que la Cour d'appel ont dès lors jugé que c'est à tort que l'administration avait rejeté la déduction de la TVA par la société et appliqué une amende de 200 %.
En outre, la Cour d'appel a estimé que la retenue d'un crédit de TVA de la société par l'administration...
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