Editorial: L'amnistie fiscale, un instrument d'ingénierie fiscale.
Auteur | Thierry Afschrift |
Fonction | Licencié en droit, de l'Université Libre de Bruxelles |
L'amnistie fiscale a, à juste titre, été beaucoup critiquée, en raison de son coût souvent élevé, du caractère peu précis des textes, et de la relative restriction de leur portée.
Et effectivement, pour la plupart des personnes auxquelles elle est destinée, elle présente peu d'intérêt, surtout si on la compare à la simple régularisation administrative, par déclaration spontanée. On peut en outre se demander si, pour la majorité des contribuables, il est vraiment souhaitable de rapatrier des fonds détenus à l'étranger, alors qu'il faut vraisemblablement craindre, à court ou à moyen terme, une aggravation de la fiscalité belge, et une perte sensible d'anonymat pour les fonds détenus en Belgique.
Mais, pour d'autres contribuables, l'amnistie fiscale peut présenter un intérêt parfois très important. Elle offre d'abord une immunité pénale, qui ne peut être obtenue que de cette manière, pour des fonds rapatriés suite à des actes de fraude fiscale. Ensuite, elle permet à chaque contribuable de déterminer lui-même le montant qu'il compte régulariser, en choisissant par exemple de ne régulariser qu'une partie des avoirs qu'il possède à l'étranger, voire...
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