Les indices de fraudes relevants doivent se retrouver dans la notification et ne peuvent être postérieurs à celle-ci
Auteur | Danièle Cohen |
En vertu de l’article 354 CIR/92, les investigations visant à l’établissement d’impôts ou de suppléments d’impôts peuvent être effectuées dans un délai de trois ans, à partir du 1er janvier de l’année qui désigne l’exercice d’imposition pour lequel l’impôt est dû. Un délai supplémentaire de quatre ans est prévu pour réaliser des investigations supplémentaires, à condition que l’administration ait notifié préalablement par écrit et de manière précise les indices de fraude. (Art. 333 et 354 CIR/92)
L’administration, voyant le délai de trois ans arriver à expiration, se contente souvent d’envoyer au contribuable une notification dont les indices ne sont pas suffisamment pertinents, de manière à pouvoir bénéficier du délai d’investigation supplémentaire.
Un jugement du Tribunal de première instance de Mons du 19 octobre 2009 a rappelé la portée des dispositions précitées.
Cette décision rappelle la règle selon laquelle des « éléments recueillis en dehors du délai d’investigation primaire de trois ans et après notification ne peuvent évidemment être retenus pour justifier à posteriori...
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