Le fisc ne peut perquisitionner
Auteur | Sophie Vanhaelst |
Le Code des Impôts sur les Revenus autorise l'administration fiscale à contrôler les locaux professionnels, à toutes les heures où une activité s'y exerce afin de permettre aux agents " de constater la nature et l'importance de ladite activité et de vérifier l'existence, la nature et la quantité de marchandises et objets de toutes espèces que ces personnes y possèdent ou y détiennent... " (art. 319 du Code des Impôts sur les Revenus).
En application de cette disposition, de nombreux restaurateurs, coiffeurs, fleuristes et autres commerçants ont eu la désagréable surprise de voir débarquer en leurs locaux professionnels, de préférence à une heure de très forte affluence, des membres de l'administration des contributions directes.
De telles visites se déroulent rarement dans des conditions de courtoisie élémentaire et il n'est pas rare que les agents des contributions, pensant être investis des pouvoirs de la police judiciaire, tentent de transformer cette visite en une véritable perquisition contraignant le contribuable, qui n'est pas toujours informé de ses droits, dans certaines circonstances à remettre des documents qu'il préférait conserver pour lui.
La Cour d'appel d'Anvers a eu récemment à connaître d'un cas de ce type. Il s'agissait d'un restaurateur ayant reçu la visite à un moment de grande affluence de l'administration des contributions et de l'inspection sociale. Pendant ce contrôle, des documents ont été saisis révélant les recettes réelles du restaurant en question. La Cour d'appel d'Anvers a eu à juger de la légalité de la saisie desdits documents et de la taxation en résultant.
En réalité, pendant la visite effectuée par les agents de l'administration, l'exploitant avait dû leur montrer un bureau à la cave où étaient conservés ses livres et pièces. Pour communiquer au fisc les documents sollicités, l'exploitant avait dû ouvrir une armoire. Les agents du fisc avaient repéré dans cette armoire différents petits papiers qui ont suscité immédiatement leur convoitise. Les agents du fisc les ont examinés.
La Cour d'appel...
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