Le juge a le pouvoir de modérer la cotisation spéciale sur commissions secrètes
Auteur | Lida Achtari |
Un intéressant arrêt a été rendu le 6 juin 2014 par la Cour constitutionnelle concernant la cotisation spéciale sur commissions secrètes suite à une question préjudicielle posée par le tribunal de première instance de Louvain.
L’administration fiscale avait établi une cotisation distincte de 309% pour des frais non justifiés par la production de fiches individuelles et d’un relevé récapitulatif. Il s’agit là de ce qui est communément appelé la « cotisation spéciale sur commissions secrètes », prévue à l’article 219 du Code des impôts sur les revenus.
Le tribunal de première instance de Louvain partait du principe que le juge n’avait pas le pouvoir de modérer cette cotisation. Le tribunal a ainsi décidé d’interroger la Cour constitutionnelle sur la constitutionnalité de cet article 219 du Code des impôts sur les revenus.
La Cour relève tout d’abord qu’il peut être considéré que la cotisation distincte puisse constituer une sanction de nature pénale au sens de la Convention européenne des droits de l’homme. De ce fait, le contribuable doit notamment avoir la garantie qu’un juge indépendant et impartial puisse exercer un contrôle de pleine juridiction sur la cotisation distincte établie par l’administration.
Le législateur peut parfaitement décider, lorsqu’il s’agit de réprimer des manquements à des dispositions législatives, « s’il est opportun d’opter pour des sanctions pénales sensu stricto ou pour une cotisation distincte ». Il peut apprécier la gravité d’un manquement et punir celui-ci sévèrement.
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