Dossier KB-LUX : l’Etat encore sanctionné
| Auteur | Sophie Vanhaelst |
Les dÈcisions de Tribunaux de 1Ëre instance et de Cours díappel vont majoritairement, dans le dossier KB-LUX, dans le sens de la thËse dÈfendue par les contribuables, soit que líadministration reste en dÈfaut de prouver la dÈtention du compte.
Dans la phase de taxation, líadministration síest, on síen souviendra, fondÈe exclusivement sur une fiche signalÈtique reprenant la situation díun compte ‡ un moment donnÈ avec le titulaire du compte, son nom, son adresse, son domicile et sa date de naissance.
Ces documents ne sont pas Ètablis sur du papier ‡ entÍte KB-LUX et pourraient en rÈalitÈ Ítre confectionnÈs par níimporte qui.
Consciente de la faiblesse de cette piËce au titre de...
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Les abonnés peuvent voir les versions révisées de la législation avec des modifications
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