L’article 354 du CIR92 permet-il à l’administration de corriger ses erreurs?
Auteur | Pauline Maufort |
La Cour d’appel de Mons a rendu le 27 juin 2014 un arrêt en matière d’application de l’article 354, alinéa 1er du CIR.
Cette disposition constitue une exception à l’article 353 du CIR (qui renvoie à l’article 359 du même code) selon lequel l’impôt peut être établi par l’administration fiscale jusqu'au 30 juin de l'année suivant celle dont le millésime désigne l'exercice d'imposition.
Conformément à l’article 354 du CIR, ce délai d’un an est porté à 3 ans « 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 répondant aux conditions de forme et de délais prévues aux articles 307 à 311(…) ».
En l’espèce, un médecin avait renvoyé sa déclaration fiscale dans les délais légaux pour l’exercice d’imposition 2004 (revenus 2003). Outre les profits de son activité professionnelle, le contribuable avait déclaré une plus-value de cessation imposable à un taux distinct.
Suite à un contrôle fiscal, un accord avait été passé avec l’administration concernant la déduction de certains frais professionnels que l’administration estimait surévalués.
Une première cotisation fût enrôlée le 9 avril 2004. L’administration oublia cependant d’imposer la plus-value de cessation.
Une cotisation supplémentaire fut donc enrôlée le 15 septembre 2005 afin d’imposer cette plus-value.
Le contribuable contesta cette imposition et introduisit une réclamation dans laquelle il invoquait, notamment, la déchéance du pouvoir d’imposer des revenus régulièrement déclarés après l’expiration du délai ordinaire d’imposition de 18 mois prévu à l’article 359 du CIR.
Cette réclamation fut rejetée par l’administration et le tribunal de première instance donna droit à l’administration.
La Cour d’appel va confirmer la décision du juge de première instance. « Lorsque, quelle que soit son importance, l’impôt dû est supérieur à celui qui se...
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