Pouvoir d'investigation : nouvel arret de la cour de cassation
Auteur | Sophie Vanhaelst |
L'actualitÈ rÈcente du dossier KBLux a permis aux contribuables belges de parfaire leurs connaissances en matiËre fiscale. Vu l'inflation de publications relatives aux pouvoirs respectifs de chacun dans le cadre de ce dossier. On a beaucoup dÈbattu sur l'application de la loi sur la publicitÈ de l'administration dËs la demande de renseignements, l'administration persistant ‡ nier la jurisprudence du Conseil d'Etat sur la notion d'indice de fraude fiscale et plus particuliËrement sur le fait de savoir si la rÈfÈrence gÈnÈrale ‡ un dossier judiciaire laissant apparaÓtre la titularitÈ Èventuelle d'un compte ‡ l'Ètranger suffisait pour valoir ‡ titre d'indice de fraude fiscale.
On a moins abordÈ de la notion d'investigation visÈe par l'article 333 du Code. Il n'est dËs lors pas inutile de rappeler la position trËs sÈvËre de la Cour de cassation quant ‡ cette notion. En effet, on pourrait penser que l'obligation de notification prÈalable des indices de fraude fiscale s'applique ‡ toutes investigations que ce soit auprËs du contribuable, ou auprËs de tiers, compte tenu de la...
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