Editorial - Les droits oubliés des contribuables
Auteur | Thierry Afschrift |
L’on sait que la Cour Européenne des Droits de l’Homme considère, de manière inexplicable, que les droits de la défense, y compris l’accès à un tribunal indépendant et impartial, garanti par l’article 6 de la Convention Européenne des Droits de l’Homme, n’existe qu’en matière civile ou répressive, et non en matière fiscale. Cela amènerait à la conclusion étrange que les contribuables, et eux seuls, seraient les seuls à ne pas avoir droit à un jugement équitable. Heureusement, la loi belge prévoit que les recours en matière d’impôts sur les revenus sont tranchés par les tribunaux de première instance, et deviennent donc des instances civiles, pour lesquelles les droits de la défense sont dès lors garantis.
La question reste toutefois ouverte dans d’autres domaines que le litige fiscal proprement dit. En particulier, les liens souvent suspects entre la procédure fiscale et...
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