Dossier KBLux: sale temps pour l’administration.
| Auteur | Sophie Vanhaelst |
Dans une dÈcision du 20 septembre dernier, la Cour d'appel d'Anvers a estimÈ que ces piËces ne pouvaient pas fonder la taxation et convaincre la Cour, parce qu'elles Ètaient postÈrieures aux taxations enrÙlÈes et ne pouvaient donc fournir la preuve de faits connus au moment des taxations.
La Cour d'appel s'est fondÈe sur une analyse de la notion de prÈsomption de l'homme qui suppose un fait connu ‡ l'origine du raisonnement, pour considÈrer qu'au moment de la taxation, l'administration ne disposait pas du moindre fait connu et que les microfiches produites ultÈrieurement ne pouvaient...
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