Editorial : Réclamer au fisc les honoraires de son avocat?
Auteur | Thierry Afschrift |
Fonction | Licencié en droit, avec grande distinction de l’Université Libre de Bruxelles (1976), licencié en droit économique (1977) et en sciences fiscales |
La question de la rÈcupÈration des honoraires díavocat ‡ charge de la partie qui perd un procËs se pose avec de plus en plus díacuitÈ. La Cour de cassation a reconnu le fondement díactions tendant ‡ ce remboursement díhonoraires en matiËre de responsabilitÈ contractuelle, et tout porte ‡ croire que cette jurisprudence sera Ètendue ‡ la matiËre de la responsabilitÈ aquilienne.
Il suffit donc quíune faute soit commise par une des parties en cause et que cette faute soit en relation avec le dommage que constituent les frais de dÈfense supportÈs par líautre partie, pour que la responsabilitÈ soit engagÈe.
On peut dËs lors se demander si les contribuables ne pourraient pas rÈclamer líindemnisation de leurs honoraires díavocat en matiËre fiscale.
La question est Èvidemment de savoir si, pour líadministration fiscale, le seul fait díimposer ‡ tort constitue ou non une faute. Il est possible que líadministration invoquera une certaine jurisprudence relative ‡ la situation díune administration ´normalement prudente et diligenteª pour imposer au contribuable la preuve, quíoutre líillÈgalitÈ de líimposition, il faudrait encore un comportement nÈgligeant ou tÈmÈraire de la part de líadministration.
Cet avis ne doit pas Ítre partagÈ. En matiËre díimpÙt sur les revenus, le fait de rÈclamer un impÙt implique un enrÙlement, qui constitue une dÈcision...
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