Investigations de l'ISI dans les agences de voyage
Auteur | Marianne Warnant |
Comme l'a souligné récemment le Ministre des Finances, le Code des Impôts sur les Revenus permet à l'administration fiscale de recueillir des informations chez des tiers en vue de l'établissement de l'impôt des contribuables.
Des agences de voyage de la région de Namur ont ainsi été visitées.
Ce type de démarche est parfaitement légal et peut viser une ou plusieurs personnes, déterminées nominativement ou non; seule sa généralisation abusive pourrait être critiquée, tel que l'a relevé le Ministre lors d'une question parlementaire posée au début de ce mois.
Deux limites doivent toutefois être respectées.
Primo, l'administration doit suivre la procédure légale et formuler sa requête au moyen du formulaire ad hoc de "demande de renseignements", dûment complété, et ce n'est que si l'agence de voyage ne répond pas ou répond de façon "insuffisante" que l'ISI pourait effectuer une enquête réelle, voire même procéder à l'audition du responsable de l'agence.
Secundo, l'agent de voyage peut, en tant que "confident nécessaire", tenu à l'obligation de discrétion résultant des dispositions légales régissant son statut, invoquer le secret professionnel et refuser de répondre à l'administration fiscale.
Dans ce cas, l'ISI devra demander l'intervention de l'autorité disciplinaire dont dépend l'agence de voyage, selon la région dont elle dépend (la COCOF pour les 19 communes bruxelloise, le Commissariat Général au tourisme pour la région wallonne, ...).
Si cette autorité disciplinaire estime que la demande de renseignements ou de production de documents peut être conciliée...
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