Dossiers KBLUX: le fisc en échec sur toute la ligne
Auteur | Sophie Vanhaelst |
Nous avons dÈj‡ ÈvoquÈ la jurisprudence des chambres nÈerlandophone et francophone du Tribunal de premiËre instance de Bruxelles. Celles-ci ont sanctionnÈ les taxations fondÈes dans les dossiers KBLUX, sur les documents reprenant une situation de compte ‡ un moment donnÈ sans indication de leur provenance, au motif que ces documents ne seraient pas probants.
D'autres dÈcisions rÈcentes ont stigmatisÈ l'attitude des enquÍteurs et du fisc.
Ainsi, le Tribunal correctionnel de Hasselt a acquittÈ des personnes poursuivies pour fraude fiscale en relevant les conditions dans lesquelles les documents ‡ la base de l'instruction pÈnale et des poursuites avaient ÈtÈ obtenus par le Parquet. Le Tribunal a estimÈ que l'origine des piËces ‡ charge ne pouvait Ítre retracÈe, le Parquet n'ayant pas pu expliquer comment il s'Ètait procurÈ les microfiches.
Les contribuables avaient d'ailleurs fait rÈfÈrence au rapport du ComitÈ P lequel met en exergue les irrÈgularitÈs...
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