Que faire après la DLU?
Auteur | Thierry Afschrift |
Fonction | Licencié en droit, de l'Université Libre de Bruxelles |
Mal conÁue, l'amnistie fiscale s'est rÈvÈlÈe Ítre globalement un Èchec, mÍme si les derniËres semaines de l'annÈe 2004 ont vu une lÈgËre remontÈe du nombre de dÈclarations libÈratoires uniques dÈposÈes.
On peut donc tenir pour acquis que l'immense majoritÈ des fonds que le Belge dÈtenait ‡ l'Ètranger y sont toujours. Cela ne veut pas dire que les bÈnÈficiaires de ces avoirs peuvent s'en dÈsintÈresser.
La DLU a eu le mÈrite de rappeler que des fonds, mÍme inconnus du fisc, doivent Ítre gÈrÈs, non seulement financiËrement, mais aussi juridiquement, et qu'ils doivent dËs lors faire l'objet, comme les biens se trouvant en Belgique, d'une organisation patrimoniale digne de ce nom.
C'est d'abord le cas pour des raisons de droit civil : on ne peut se dÈsintÈresser du sort civil, notamment en cas de succession, des avoirs, particuliËrement lorsque l'on peut craindre des...
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