Editorial: Rulings dangereux
| Auteur | Thierry Afschrift |
| Fonction | Licencié en droit, avec grande distinction de l’Université Libre de Bruxelles |
Le gouvernement a l'intention de généraliser la possibilité actuellement limitée à quelques questions très spécifiques, de demander au préalable à l'administration fiscale son accord quant aux conséquences fiscales d'une opération à réaliser. Il présente cette généralisation des rulings comme un progrès pour la sécurité juridique.
Ce progrès est plus que douteux lorsqu'on voit combien la Commission actuellement chargée de donner de tels accords a une jurisprudence incohérente, souvent très difficile à justifier en droit, et publiée avec un retard impressionnant, sous forme d'extraits peu explicites.
Plus fondamentalement, ce système est en réalité très pernicieux lorsqu'il s'accompagne d'une législation peu...
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