Editorial: Vers un renouveau de l'ingénierie fiscale?
Auteur | Thierry Afschrift |
Fonction | Licenciée en droit de l Université Libre de Bruxelles |
Au cours des annÈes 1990, l'ingÈnierie fiscale, qui s'Ètait considÈrablement dÈveloppÈe, a connu une certaine dÈsaffection. De nombreux contribuables se sont rendus compte que certains produits "tout faits", vendus en grande sÈrie par certains organismes financiers, voire par d'autres officines, ne prÈsentaient souvent pas l'efficacitÈ requise, parce qu'‡ force de produire des documents standardisÈs, on oubliait frÈquemment la situation spÈcifique des contribuables concernÈs. De plus, ce type de mÈthodes d'Èvitement, certes licites en principe, de l'impÙt, a le grand tort de provoquer l'agressivitÈ de l'administration fiscale.
Il apparaÓt toutefois que les attaques menÈes par les administrations contre certaines opÈrations, telles les sociÈtÈs de liquiditÈs ou la QFIE, sont souvent aussi standardisÈes et maladroitement conÁues que certains des montages qu'elles critiquent, et que l'administration rencontre finalement peu de succËs dans les litiges qu'elle a provoquÈs.Comme par ailleurs le principe du choix licite de la voie la moins imposÈe est constamment rappelÈ...
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