Le droit au silence en matière fiscale
Auteur | Ronny Favel |
La Cour d’Appel de Liège vient de rendre une nouvelle décision favorable aux contribuables au sujet de la possibilité d’invoquer le droit de se taire en matière fiscale.
Dans son arrêt du 31 mars 2010 (non encore publié), la Cour a confirmé sa jurisprudence en rappelant que dès que l’administration porte des indices de fraude fiscale à la connaissance d’un contribuable et annonce des accroissements d’impôt de 50% dans son chef, celui-ci peut parfaitement faire valoir son droit au silence.
La Cour d’Appel de Liège va encore plus loin en décidant que la taxation d’office, qui est établie à l’égard de ce contribuable au motif précisément qu’il n’a pas fourni les renseignements requis, est nulle et non avenue.
Selon la Cour, le droit au silence ne peut être « pénalisé d’une quelconque manière ». La Cour d’Appel de Liège semble ainsi ériger le droit au silence au rang de norme supérieure et absolue.
Le droit au silence est en effet issu des Conventions internationales conclues par la Belgique, notamment des articles 6 de la Convention européenne de sauvegarde des droits de l’homme ainsi que de l’article 14 du Pacte international sur les droits civils et politiques, qui garantissent le droit à un procès équitable.
Ce droit ne peut être invoqué par le contribuable qu’à partir du moment où « où une procédure aboutit ou peut aboutir à une sanction procédant d’une accusation en matière pénale au sens de cette disposition » (Voy. notamment : Cass, 31 mai 2002, J.L.M.B., 2003/21, p.927).
La question délicate est donc celle de connaître le point de départ permettant au contribuable d’user de son droit au silence et, en d’autres termes de savoir à partir de quand il y a lieu de considérer que le contribuable tombe sous le...
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