L'article 458 CIR 92 et les droits fondamentaux du contribuable : une relation difficile...
Auteur | Philippe Goddevriendt Van Oyenbrugge |
L'article 458 du Code des impôts sur les revenus prévoit que les personnes physiques et morales qui ont été condamnées comme auteurs ou complices d'infractions d'une fraude fiscale, sont civilement et solidairement responsables des amendes et frais résultant des condamnations prononcées.
Il s'ensuit que chaque complice, aussi limitée et réduite que sa part dans l'ensemble des faits puisse avoir été, est tenu solidairement pour la totalité de la dette fiscale, ce qui crée une situation particulièrement injuste et inéquitable dans le sens où un simple exécuteur est traité de la même manière que le « maître du jeu ».
Dans l'état actuel des choses, le juge pénal ne dispose pas de la faculté de tempérer l'obligation solidaire, lorsqu'il existe des circonstances atténuantes et/ou en fonction de la part concrètement prise par chacune des personnes condamnées aux infractions fiscales déclarées établies et/ou en fonction des avantages retirés ; le juge pénal ne peut, concernant cette obligation solidaire, ordonner un sursis (probatoire) à l'exécution.
L'article 458 CIR 92 qui depuis longue date fait l'objet de vives critiques, crée ainsi une situation indigne d'un...
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