Lorsque le principe de securite juridique s'oppose au principe de legalite
Auteur | Anne Rayet |
Pendant plusieurs années, un contrôleur avait admis la déduction intégrale de frais afférents à l'utilisation de véhicules, alors que la loi n'en admet la déduction qu'à concurrence de 75 % (article 66 du CIR 92).
L'administration entendait donc faire respecter le prescrit légal ; le contribuable invoquait quant à lui le droit à la sécurité juridique. L'issue du conflit était incertaine, la Cour de cassation ayant déjà eu l'occasion de décider que le droit à la sécurité juridique «n'implique pas que le contribuable qui a noué avec l'administration un accord faisant naître un régime contraire à des dispositions légales puisse exiger de l'administration l'application d'un tel accord, dès lors que celui-ci n'a pu susciter dans son chef des prévisions justifiées » (Cass., 20 novembre 2006).
Le fait que, pendant plusieurs années, l'administration ait appliqué un accord contraire à la loi, avait-il donc pu susciter des « prévisions justifiées » dans le chef du contribuable ?
Le tribunal de première instance de Bruxelles répond par l'affirmative : « la demanderesse pouvait légitimement croire, sur base des contrôles antérieurs (...) que les frais de véhicules destinés au déplacement des artistes étaient déductibles en totalité » (trib. 1ère instance Bruxelles, 9 avril 2008, inédit).
La motivation de la décision est...
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