Imposition basée sur un dossier pénal
Auteur | Valerie-Anne de Brauwere |
Fonction | Licenciée en droit avec grande distinction de l'Université Catholique de Louvain |
La Cour d'appel de Gand a rÈcemment rendu un arrÍt relatif ‡ la question de la "farine en noir", qui a une portÈe fort intÈressante.
L'administration fiscale avait obtenu l'autorisation du Procureur gÈnÈral de consulter un dossier pÈnal ‡ charge de tiers relatif ‡ un trafic d'hormones. A la lecture de ce dossier, l'administration dÈcouvre une comptabilitÈ en noir, d'une sociÈtÈ fournisseur de farine. Cette comptabilitÈ rÈvËle qu'un contribuable a achetÈ une quantitÈ importante de farine en noir, et qu'il n'a pas dÈclarÈ les recettes qu'il a rÈalisÈes gr‚ce ‡ l'achat de cette farine. L'administration l'impose dËs lors ‡ due concurrence.
Devant la Cour d'appel de Gand, le contribuable ne conteste pas la vÈracitÈ des piËces du dossier pÈnal, mais estime que le dossier rÈpressif ne lui est aucunement opposable, car il n'Ètait pas partie ‡ cette procÈdure.
La Cour d'appel de Gand rÈpond que, vu le fait que l'administration a obtenu une autorisation valable du Procureur gÈnÈral, elle peut utiliser les ÈlÈments du dossier pÈnal afin d'imposer les revenus du contribuable qui n'avaient pas ÈtÈ dÈclarÈs.
Les droits de la dÈfense du contribuable ne sont pas violÈs, car il a accËs aux piËces dans le cadre de la procÈdure fiscale, et il peut les contester; ce qu'il ne fait pas dans le cas d'espËce.
L'enseignement a contrario de cet arrÍt est intÈressant dans le cadre des dossiers "KB LUX" et des cas dans lesquels l'imposition est basÈe sur un...
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