Editorial: quatre ans de législature: un recul sensible des libertés
Auteur | Thierry Afschrift |
Fonction | Licencié en droit, avec grande distinction de l’Université Libre de Bruxelles (1976), licencié en droit économique (1977) et en sciences fiscales |
Comme nous l'avons, systématiquement, dénoncé dans ces colonnes, les 4 ans de législature du parlement belge récemment dissout ont amené un recul sensible des droits du contribuable. Non seulement les impôts n'ont pas diminué, mais, dans les rapports entre le citoyen et l'admi nistration fiscale, on n'a cessé d'augmenter les pouvoirs du fisc et de réduir e les garanties du contribuable.
Sur le plan législatif, cela s'est traduit par deux lois qui ont réduit à presque rien le peu de secret bancaire qui subsistait en Belgique.
D'autre part, les administrateurs de sociétés pourront être tenus, dans des conditions beaucoup plus larges qu'auparavant, du paiement de la TVA, de l'ONSS et du précompte professionnel dû par leur société, sans même qu'une fraude puisse leur être reprochée.
La pression s'intensifie aussi sur les conseillers des contribuables, pour essayer de les amener à dénoncer ceux-ci, au mépris de l'éthique professionnelle la plus élémentaire.
En violation caractérisée du principe de séparation des pouvoirs, des cellules mixtes mêlant...
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