Editorial: Sécurité juridique?
Auteur | Thierry Afschrift |
En matière fiscale, autant sinon plus que dans d’autres domaines, la sécurité juridique est un droit essentiel du citoyen. Si l’Etat a le pouvoir d’établir les règles qui lui permettent de lever l’impôt, il faut à tout le moins que le contribuable puisse en connaître la portée en temps utile.
Par touches successives, la jurisprudence essaie, avec beaucoup de lenteur et parfois des incohérences, de protéger ce droit essentiel, mais non explicitement garanti par la Constitution. On connaît les vicissitudes qu’a connues la notion de « principe de bonne administration », consacré par la Cour de cassation pour être ensuite vidée d’une bonne partie de sa substance, par la même juridiction, qui fait céder ce principe devant celui, certes essentiel aussi, de la légalité. Comme la sécurité juridique est un élément du principe de bonne administration, notre haute juridiction décide régulièrement que l’application des règles protégeant la sécurité juridique ne peut permettre de déroger à la loi.
Plusieurs études doctrinales ont toutefois relevé que le principe de sécurité juridique n’était pas qu’un principe général de droit propre au droit belge, mais que c’était aussi une règle fondamentale de droit européen, qui a primauté sur la loi belge, non seulement pour les impôts régis par le droit européen, comme la TVA, mais aussi pour tout autre impôt. Un impôt est en effet nécessairement une restriction au droit de propriété garanti...
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