Fisc et blanchiment
Auteur | Thierry Afschrift |
Parmi les multiples dispositions nouvelles, en figure une, dont les conséquences pourraient dépasser de très loin les prévisions de ses auteurs.
Il s’agit de l’article 174 de la loi-programme, qui oblige désormais les fonctionnaires des services administratifs de l’Etat à aviser la cellule anti-blanchiment (CTIF) de tout soupçon de blanchiment du produit d’une des infractions visées en la matière, y compris « la fraude grave et organisée ».
Il est exact que, contrairement à de nombreuses professions financières et non financières, les agents de l’Etat, et notamment ceux du fisc, n’étaient jusqu’ici pas astreints à une telle obligation d’informer la CTIF. Ils avaient l’obligation d’aviser le Procureur du Roi de toute infraction, mais, en vertu de la charte du contribuable, ils ne pouvaient le faire que moyennant l’autorisation des directeurs régionaux.
Désormais, même sans une telle autorisation, un fonctionnaire fiscal pourra, et même devra, prévenir la CTIF de tout soupçon de fraude, et pas seulement d’une conviction de fraude, et la CTIF pourra ensuite en faire part au Parquet. Cela revient à court-circuiter le pouvoir de « filtre » des directeurs régionaux, et cela implique donc un risque que des fonctionnaires subalternes suscitent indirectement une procédure pénale, alors qu’ils ne pourraient le faire directement.
De plus, cette situation peut placer certains fonctionnaires dans une situation extrêmement délicate. Il en est ainsi en particulier du Service des Décisions Anticipées, qui, dans le cadre d’une demande de « ruling » peut être amené à demander des renseignements au demandeur et constater que de tels renseignements comportent des indices de fraude. On ne voit pas ce qui, dans le texte, les exonère d’une obligation de dénoncer les faits à la CTIF, ce qui est pour le moins embarrassant pour un service censé collaborer avec les contribuables. Cette situation peut aussi être perçue comme un risque...
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