Le fisc peut être poursuivi en justice avant la taxation
Auteur | Muriel Igalson |
Fonction | Licenciée de l' Université Libre de Bruxelles avec grande distinction |
Suite à l'adoption des lois des 15 et 23 mars 1999 réformant la procédure fiscale, l'article 569, al. 1er 32°du Code judiciaire dispose que le tribunal de 1ère instance est compétent pour «toute contestation relative à l'application d'une loi d'impôt» ; Certains contribuables ont profité de cette modification législative pour contester des demandes (de renseignements, audition de témoins) de l'administration fiscale, préalablement à l'enrôlement, en introduisant un recours devant le tribunal de 1ère instance.
L'administration fiscale conteste ce droit, pourtant reconnu par l'article 569, al. 1er 32° du code judiciaire.
Le Conseil d'état, a eu l'occasion de se prononcer dans trois arrêts rendus le 22 décembre 1999, sur la légalité de tels recours, préalables à toute imposition.(C.E., 22 décembre 1999, arrêt n° 84317 à 84.319, 99572361 à 99572363, inédits) ;
Les cas soumis au Conseil d'Etat concernaient la validité de demandes d'audition de l'ISI envoyées à trois contribuables, afin qu'ils assistent en tant que témoins à l'audition relative à deux sociétés;
Les contribuables, lors d'un entretien téléphonique avec l'ISI, n'ont pu connaître les actes sur lesquels leur témoignage était requis, et décidèrent en conséquence d'introduire une requête en extrême urgence auprès du Conseil d'Etat afin de demander la suspension de l'exécution de la demande.
L'Etat belge souleva devant le conseil d'Etat une exception d'incompétence en estimant que seul le tribunal de première instance est compétent pour connaître des "contestations relatives à l'application d'une loi d'impôt", et notamment de la contestation relative à la demande d'audition (article 569, al. 1er, 32° du Code judiciaire), alors que dans...
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