Revenus étranger: à défaut de preuve, l'intimidation
Auteur | Valerie-Anne de Brauwere |
Fonction | Licenciée en droit avec grande distinction de l’Université Catholique de Louvain |
La presse síÈtait faite líÈcho en septembre 2005 díune instruction ouverte ‡ Bruxelles qui viserait un mÈcanisme qualifiÈ de fraude fiscale prÈtendument mis en place par une banque ÈtrangËre.
Dans le cadre de ce dossier, le juge díinstruction síÈtait fait communiquer par BELGACOM le nom des contribuables belges qui avaient appelÈ un numÈro gratuit ouvert par cette banque.
Ce numÈro de tÈlÈphone devait permettre ‡ la clientËle privÈe belge, qui y avait des comptes, de se renseigner sur des Èventuels nouveaux investissements notamment en Suisse, car la banque arrÍtait de travailler avec une clientËle privÈe.
LíISI, qui a reÁu líautorisation de consulter le dossier pÈnal, síest empressÈe díenvoyer une demande de renseignements aux contribuables concernÈs, les invitant ‡ communiquer le numÈro de compte quíils dÈtenaient ainsi que tous les revenus produits par ce compte depuis 2003.
Les premiers contribuables interrogÈs par líISI, connaissant le peu díinformations ‡ la disposition de cette derniËre, se sont contentÈs de rÈpondre quíils ne disposaient pas de comptes au Luxembourg, et quíils avaient appelÈ le numÈro gratuit pour se renseigner sur díÈventuels investissements futurs, qui ne síÈtaient pas rÈalisÈs.
DÈÁue de ce manque de collaboration des contribuables, líISI change sa stratÈgie : elle envoie dorÈnavant aux contribuables quíelle níavait pas encore contactÈs un avis de passage, pour, semble-t-il, effectuer un contrÙle de routine, demandant par exemple de prÈparer les contrats de travail...
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