La fin des lois fiscales contraires a la constitution?
Auteur | Thierry Afschrift |
Fonction | Licencié en droit, de l'Université Libre de Bruxelles |
Un projet de loi dÈj‡ approuvÈ par les deux Chambres et qui devrait paraÓtre tout prochainement au Moniteur, met fin ‡ une des pires absurditÈs du systËme juridique belge: l'impossibilitÈ pratique de remettre en cause des lois contraires ‡ la Constitution.
Certes, la Cour d'arbitrage peut dÈj‡ Ítre saisie, soit par une demande d'annulation, soit par une question prÈjudicielle posÈe par les Cours et Tribunaux, mais seulement en cas de violation du principe d'ÈgalitÈ devant la loi ou de la libertÈ de l'enseignement.
De nombreuses lois contraires ‡ la Constitution continuent donc ‡ Ítre appliquÈes, ‡ dÈfaut de possibilitÈ de sanctionner ce manquement commis par le lÈgislateur.
La nouvelle loi prÈvoit la possibilitÈ de saisir la Cour d'arbitrage, toujours par recours en annulation ou par question prÈjudicielle, de toute contrariÈtÈ d'une loi avec une disposition du titre II de la Constitution "Des belges et de leurs droits", ainsi que les articles 170 et 172, notamment de la Constitution. Ce sont ainsi tous les droits fondamentaux qui sont dorÈnavant protÈgÈs. De plus, en visant l'article 170 de la Constitution, la loi ouvre d'intÈressantes perspectives en matiËre fiscale.
Cette disposition prÈvoit en effet que les lois Ètablissant des impÙts doivent Ítre Ètablies par la loi. De nombreuses dispositions des codes fiscaux violent de maniËre presque systÈmatique, cette rËgle, en...
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