Le fisc pourra fouiller les armoires
Juste avant d’être dissoute, la Chambre a encore voté une dernière loi scélérate.
Dans l’indifférence générale, elle a en effet accordé, via une modification de l’article 319 du Code des Impôts sur les Revenus, un droit pour les agents de l’administration des contributions directes, effectuant un contrôle, non seulement d’accéder à tous les locaux professionnels du contribuable (ce qui existe déjà), mais aussi « d’examiner tous les livres et documents qui se trouvent dans les locaux précités », y compris les moyens de transport.
Le texte ne vise pas les locaux privés, mais seulement les locaux professionnels. Il veut faire échec à la jurisprudence qui interprétait légitimement l’article 319 initial comme...
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