Eviter le blanchiment sans utiliser la DLU
Auteur | Thierry Afschrift |
De nombreux contribuables sont fort embarrassés, parce qu'ils détiennent à l'étranger des avoirs qui n'ont pas fait l'objet de la taxation légalement requise, le plus souvent en matière de droits de succession.
L'amnistie fiscale, communément dénommée "DLU" leur permet certes en principe de ramener ces fonds en Belgique en évitant une accusation de blanchiment, sur le plan pénal. Elle est utile dans la mesure où la jurisprudence hésitante, et à notre avis erronée de la Cour de cassation, peut être interprétée comme impliquant que le fait de ramener en Belgique les sommes légalement gagnées, mais n'ayant pas fait l'objet d'une imposition légalement prévue, serait assimilé à du blanchiment.
Toutefois, l'amnistie fiscale présente de nombreux défauts. Tout d'abord son coût, qui paraît fort important lorsque les 9 % de contribution requise sont calculés sur le capital. Mais bien plus, la sécurité juridique que l'on peut attendre, comme minimum, de toute mesure d'amnistie fiscale, n'existe pas dans de nombreux cas. Telle est notamment l'hypothèse où, à l'origine, les fonds ont été gagnés dans le cadre de l'activité d'une société, qui ne les a néanmoins pas comptabilisés: de tels actes peuvent éventuellement être incriminés à titre d'abus de biens sociaux, suivant la date à laquelle ils ont été commis, et dans ce cas il paraît douteux que l'amnistie fiscale puisse être appliquée.
De plus, la confiance dans le système...
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