L’administration fiscale ne peut établir une cotisation subsidiaire lorsqu’elle a violé les droits de la défense
Auteur | Gauthier Vael |
Il est fréquent que l’administration ne respecte pas scrupuleusement la procédure fiscale au cours de la phase administrative. Lorsque tel est le cas et que le contribuable concerné décide de porter son dossier devant le juge compétent, ce dernier doit, en principe, prononcer la nullité de l’imposition.
Toutefois, en vertu de l’article 356 du Code des impôts sur les revenus (ci-après « le Code »), lorsque la nullité est prononcée pour une cause autre que la prescription, la cause reste inscrite au rôle pendant six mois à dater de la décision judiciaire. Endéans ce délai, l’administration peut soumettre à l’appréciation du juge par voie de conclusions une cotisation dite subsidiaire. Celle-ci doit être à charge du même redevable en raison de tout ou partie des mêmes éléments d’imposition que la cotisation originaire.
Sauf oubli de sa part, l’administration fait généralement usage de cette disposition et soumet une cotisation subsidiaire au juge qui a précédemment annulé la cotisation primitive. Contrairement à certaines idées reçues, cela ne signifie nullement que le juge saisi avalise cette cotisation automatiquement. Il dispose en effet d’un réel pouvoir d’appréciation.
Un arrêt rendu par la Cour d’appel d’Anvers le 20 janvier 2015 en atteste. En l’espèce, la Cour avait annulé une cotisation établie par l’administration car celle-ci avait commis une faute lors de la phase administrative. L’administration a alors procédé à un nouvel envoi d’actes administratifs afin de remédier aux irrégularités constatées par la juridiction. Elle a, ensuite, déposé dans le délai de six mois des conclusions afin que la Cour confirme qu’elle était autorisée à établir une cotisation subsidiaire.
La Cour d’appel d’Anvers a jugé que la cotisation subsidiaire ne pouvait être approuvée, car les droits de la défense du contribuable avaient été violés.
Les constatations et les actes irréguliers dataient de fin 2006...
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