Editorial: L’abus de la mesure anti-abus
| Auteur | Thierry Afschrift |
Les interprétations divergentes se multiplient à propos du nouvel article 344, § 1er du Code. Ce n’est pas le lieu, dans un éditorial, d’expliquer dans le détail l’objet de ce nouveau texte. Nous le ferons prochainement dans un ouvrage plus approfondi.
Mais aujourd’hui, ce qu’il faut constater c’est qu’un texte extrêmement mal rédigé fait l’objet, de la part de spécialistes, d’interprétations multiples, et que, dans sa circulaire, le Ministre des Finances n’a été en mesure d’en donner aucun exemple d’application.
Passant d’un extrême à l’autre, son Secrétaire d’Etat malmène aujourd’hui ses fonctionnaires et leur impose d’établir sans délai une « liste noire » des opérations abusives. Il feint sans doute de ne pas se rendre compte que c’est une mission quasiment impossible en raison de la rédaction hasardeuse de son texte, et, tout simplement, du fait que l’application de la mesure dépendra d’un grand nombre de...
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