Le Ministre des Finances veut des lois incompréhensibles...
Auteur | Thierry Afschrift |
Alors que « nul n’est censé ignorer la loi », on assiste, depuis des semaines, à de lamentables quiproquos à propos de la portée de la mesure « anti-abus », qui sanctionne désormais « l’abus fiscal », en matière d’impôts sur les revenus, de droits d’enregistrement et de droits de succession.
De nombreux spécialistes, et quelques parlementaires, se sont émus de la portée exacte de ce texte, notamment en matière de planification patrimoniale. Certains ont été amenés, de manière absurde, à affirmer même que le don manuel deviendrait une opération abusive.
Si la confusion est à ce point dans les esprits, c’est non seulement parce que, comme c’est malheureusement devenu courant, la loi est mal rédigée, et a été votée après des travaux parlementaires bâclés, mais en outre parce que, ni le ministre, ni son administration, ne sont en mesure de donner des exemples pratiques d’application du texte.
Non seulement l’interprétation de la loi est malaisée, mais même l’administration n’est pas en mesure d’expliquer clairement son opinion à ce sujet.
A cela s’ajoute une attitude injustifiable du Ministre des Finances lui-même, qui, au cours de débats à la Chambre, a paru favoriser volontairement l’obscurantisme. En réponse à une question parlementaire de la députée Veerle WOUTERS, le Ministre, après avoir été rassurant à propos du don manuel qui « n’est pas un abus », a cru devoir ajouter : « d’aucuns me reprochent d’avoir semé la confusion en omettant de répondre...
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