Dossiers KB Lux : de la non-opportunité de délier l’administration de son secret professionnel
Auteur | Sylvie Leyder |
L’on sait que les dossiers KB Lux pendants devant les juges fiscaux ont, du point de vue de l’administration fiscale, du plomb dans l’aile. Les contribuables qui ont contesté, devant les tribunaux civils, la demande du fisc sur base des microfiches ont obtenu gain de cause, la plupart des juges estimant que les microfiches n’étaient pas probantes.
L’importante décision du 8 décembre 2009 prononcée par la 49ème chambre du tribunal de première instance de Bruxelles siégeant dans le volet pénal de ce dossier a conforté la thèse selon laquelle les fiches ne pouvaient avoir un quelconque caractère probant en raison du caractère douteux de leur origine et de leur traitement par le parquet.
Dans un dernier baroud d’honneur et se fondant sur une jurisprudence récente de la Cour d’appel de Mons, l’Etat belge tente de solliciter des juges fiscaux qu’il soit, en application de l’article 877 du Code judiciaire, délié du secret professionnel...
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