Majoration des amendes en cas de contrainte
Auteur | Martin Van Beirs |
Fonction | Licencié en droit avec grande distinction de l’Université Libre de Bruxelles |
En matière de droits d'enregistrement, de droits de succession et de TVA, le législateur a prévu un système d'amendes proportionnelles en cas d'infraction à la loi. Une disposition identique aux trois Codes prévoit que le montant de ces amendes proportionnelles est fixé "selon une échelle dont les graduations sont déterminées par le Roi", et ce bien entendu dans les limites prévues par la loi (articles 219, alinéa 3 du Code des droits d'enregistrement, 141, alinéa 3, du Code des droits de succession, et 84, alinéa 3, du Code de la TVA).
Différents arrêtés royaux ont été pris en ce sens, qui fixent non seulement les graduations de ces échelles, mais qui contiennent également une règle selon laquelle lesdites amendes sont majorées de 50 % en cas de signification d'une contrainte.
Rappelons que la contrainte est, en ces matières, le premier acte de poursuite dont un des effets est de permettre au contribuable de s'opposer aux prétentions de l'Etat par la voie judiciaire.
On aperçoit immédiatement l'effet de la mesure administrative adoptée en dehors de toute habilitation légale : face à un impôt ou un supplément d'impôt réclamé unilatéralement par l'administration, le contribuable hésite bien entendu à faire valoir son point de vue dans le cadre d'un recours judiciaire organisé, par crainte, en cas d'échec, d'être redevable d'accroissements majorés.
Le tribunal de première instance de Bruxelles a été saisi récemment de ce problème. Des héritiers n'avaient pas déclaré une certaine quantité d'or ayant appartenu à leur auteur, au motif que cet or aurait fait l'objet d'un don manuel en faveur de l'un de ces héritiers des années avant le décès. L'administration ayant constaté cette omission, elle a décerné une contrainte aux héritiers, leur réclamant un supplément de droits et des amendes, majorées de 50%.
Les héritiers ont porté l'affaire devant le tribunal de...
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