Nullité de l’impôt enrôlé après le 30 juin de l’année qui suit l’exercice d’imposition
Auteur | Anne Rayet |
En principe, l’impôt doit être enrôlé par l’Administration avant le 30 juin de l’année qui suit l’exercice d’imposition (articles 353 et 359 du CIR 92). Par exemple, l’impôt afférent aux revenus de l’année 2011 (exercice 2012) doit être enrôlé avant le 30 juin 2013.
Ce délai peut cependant être prolongé « en cas d’absence de déclaration, de remise tardive de celle-ci ou lorsque l’impôt dû est supérieur à celui qui se rapporte aux revenus imposables et aux autres éléments mentionnés sous les rubriques à ce destinées d’une formule de déclaration (…) » (article 354 du CIR 92). Dans ce cas, « l’impôt ou le supplément d’impôt peut, par dérogation à l’article 359, être établi pendant trois ans à partir du premier janvier de l’année qui désigne l’exercice d’imposition » (article 354 du CIR 92).
La question se pose souvent de savoir si, à défaut d’enrôlement dans le délai ordinaire (c’est-à-dire le 30 juin qui suit l’exercice d’imposition), l’Administration fiscale peut enrôler l’impôt sur les revenus ayant été régulièrement déclarés, dans ce délai extraordinaire de 3 ans (à l’occasion, par exemple, d’une rectification fiscale sur le montant des frais professionnels, la déduction d’une rente etc.).
Dans un arrêt du 16 septembre 2010, la Cour d’appel de Mons a répondu par la négative. Selon elle, seul le « supplément » d’impôt (qui résulterait, par exemple, d’une réduction des frais...
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