Dossier KBLux : sale temps pour l’administration.
| Auteur | Sophie Vanhaelst |
Dans une dÈcision du 20 septembre dernier, la Cour díappel díAnvers a estimÈ que ces piËces ne pouvaient pas fonder la taxation et convaincre la Cour, parce quíelles Ètaient postÈrieures aux taxations enrÙlÈes et ne pouvaient donc fournir la preuve de faits connus au moment des taxations.
La Cour díappel síest fondÈe sur une analyse de la notion de prÈsomption de líhomme qui suppose un fait connu ‡ líorigine du raisonnement, pour considÈrer quíau moment de la taxation, líadministration ne disposait pas du moindre fait connu et que les microfiches produites ultÈrieurement ne pouvaient...
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