Le fisc doit motiver
Auteur | Valerie-Anne de Brauwere |
Fonction | Licenciée en droit avec grande distinction de l'Université Catholique de Louvain |
Pour toute rÈponse aux observations formulÈes par le contribuable ‡ un avis de rectification ou ‡ une taxation d'office, celui-ci recevait, la plupart du temps, un avertissement-extrait de rÙle qui manifestement ne tenait aucunement compte de ses observations. Nulle disposition lÈgale n'obligeait en effet l'administration fiscale ‡ justifier le rejet de la rÈponse du contribuable.
Seul le Commentaire administratif du Code des impÙts sur les revenus mentionnait que le taxateur ''peut'' faire connaÓtre au contribuable intÈressÈ dans quelle mesure il a ÈtÈ tenu compte des observations qu'il a formulÈes. Cette dÈmarche Ètait effectuÈe au bon grÈ du taxateur en charge du dossier.
Ce temps est dÈsormais rÈvolu. Depuis le 1er octobre, l'administration a l'obligation, tant dans le cadre de la procÈdure de rectification que dans celui de la taxation d'office, de faire connaÓtre au contribuable les observations que celui-ci a formulÈes et dont elle n'a pas tenu compte, en indiquant les motifs qui justifient sa dÈcision (articles 346, dernier alinÈa et 352bis du CIR).
Cette dÈmarche doit se faire au plus tard le jour de l'Ètablissement de la cotisation et la lettre doit Ítre envoyÈe par recommandÈ.
Cette nouvelle rËgle, d'importance majeure au niveau de la procÈdure fiscale, est une consÈquence de principe de bonne administration tel qu'il est admis aujourd'hui par la...
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