Frais professionnels et accroissements
Auteur | Muriel Igalson |
Fonction | Licenciée de l'Université Libre de Bruxelles |
Nombreux sont les contribuables qui ‡ l'occasion d'un contrÙle, se sont vu contester par l'administration des contributions directes, les charges rÈelles qu'ils avaient dÈduites de leurs revenus professionnelles.
A l'occasion du rejet d'une partie ou de la totalitÈ des frais professionnels du contribuable, une amende de 10 %, Ètait en gÈnÈral appliquÈe en cas de premiËre infraction. Toutefois, certains contrÙleurs, n'hÈsitaient pas pour quelques irrÈgularitÈs allÈguÈes, non seulement ‡ rejeter la totalitÈ des frais professionnels, mais Ègalement ‡ appliquer un accroissement de 50 %.
Dans ce dernier cas, il appartient toutefois ‡ l'administration de prouver l'intention frauduleuse, sachant que la Cour de cassation a clairement Ètabli que l'intention frauduleuse ne peut Ítre dÈduite du seul fait qu'une somme importante de revenus n'a pas ÈtÈ dÈclarÈe.
A titre principal, il est conseillÈ au contribuable de soutenir en rÈponse ‡ l'avis de rectification et dans la rÈclamation qu'en vertu de l'article 444 du CIR 1992, les accroissements ne peuvent Ítre appliquÈs que sur ´ des revenus non dÈclarÈs ª.
Comme dans ces litiges, il ne s'agissait que de frais professionnels, dont la dÈduction Ètait contestÈe, il ne s'agissait pas de recettes non dÈclarÈes.
En effet, l'article 444 du CIR 1992 dispose que : ´ en cas d'absence de dÈclaration ou en cas de dÈclaration incomplËte ou inexacte, les impÙts...
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