Les investigations dans le délai de 7 ans doivent rester l'exception et ne peuvent devenir la règle
Auteur | Severine Segier |
Dans le cadre de l'examen de la situation fiscale d'un contribuable, l'administration peut procéder à des investigations, c'est-à-dire à des contrôles. Les pouvoirs d'investigation du fisc sont fort logiquement limités par la loi : l'administration doit respecter certaines formes et certains délais.
La loi (article 333 CIR 1992) précise que pour pouvoir faire usage du délai d'investigation de 7 ans, l'administration doit avoir notifié « préalablement » au contribuable, par écrit et de manière précise, « les indices de fraude fiscale qui existent, en ce qui le concerne, pour la période considérée ».
Cet article est censé être le garant, pour le contribuable, du fait que sa situation fiscale ne sera pas remise en cause dans le délai de 7 ans, si l'administration n'est pas en mesure de démontrer qu'il existe dans son chef au moins des indices de fraude fiscale.
L'administration, malheureusement suivie à plusieurs reprises déjà par la jurisprudence, tente régulièrement d'alléger ses obligations dans ce domaine.
La Cour de cassation a été saisie tout récemment d'une question relative au sens qu'il convient de donner à cet article (arrêt du 8 mai 2009).
La Cour a décidé qu'il ne ressortait pas de la disposition légale précitée que le fisc devait disposer d'indices qui seraient des faits connus ou des constatations, et qui pourraient donner lieu à la preuve d'une fraude dans le chef du contribuable. La Cour a également considéré que ces indices (sous entendu - mais sous entendu seulement - « ainsi compris »), ne doivent pas être notifiés préalablement au contribuable.
Que déduire de cet arrêt ? En droit, pas grand-chose. Le texte légal parle d' « indices » de fraude, et non de « preuves » de fraude. Ce qui doit être notifié préalablement au contribuable, ce sont les indices de la fraude qu'il aurait...
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