Accès au dossier fiscal
Auteur | Valérie-Anne de Brauwere |
Fonction | Licenciée en droit avec grande distinction de l'Université Catholique de Louvain |
L'administration fiscale, pour des raisons d'organisation, avait décidé de limiter le droit du contribuable d'avoir accès à son dossier d'imposition, notamment en ne lui fournissant copies des pièces de son dossier et en ne lui laissant prendre connaissance de son dossier que dans certains cas (Comm. I.R., 337/9).
Toutefois, l'article 374, alinéa 3 du CIR prévoyait le droit pour le contribuable d'obtenir communication, dans le cours de l'instruction d'une réclamation, des pièces de son dossier relatives à la contestation.
En outre, en cas de recours judiciaire, la communication du dossier d'imposition à la juridiction saisie du recours entraînait pour le contribuable la possibilité de prendre connaissance de celui-ci (question parlementaire n°38 de M. COOREMAN, Bull. Q. R., n°15, Sénat, 1975-1976, p.666).
La loi du 15 mars 1999 a modifié l'article 374, alinéa 3 en ne prévoyant plus que le « réclamant » peut obtenir la communication des pièces de son dossier fiscal. Il n'est en effet plus nécessaire que le Code fiscal accorde ce droit au contribuable car la loi du 11 avril 1994 relative à la publicité...
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