Le Ministre des finances réduit sérieusement la portée du secret bancaire en matière fiscale
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 |
Une disposition, presque passée inaperçue, de la loi programme du 20 juillet 2006, comporte une modification des règles permettant aux fonctionnaires de demander des renseignements aux banques, par dérogation à la règle générale suivant laquelle un secret bancaire est garanti au contribuable, du moins en matière d’impôts sur les revenus.
Jusqu’à présent, l’administration devait, à cet effet, obtenir l’accord de trois très hauts dirigeants du Ministère des finances, et ces trois accords devaient être cumulés. Il s’agissait d’une garantie, obtenue à l’époque, pour que n’importe quel fonctionnaire ne puisse, sans recourir à un très haut niveau hiérarchique, faire disparaître le secret bancaire en matière fiscale. Cette garantie avait un certain effet, puisque dans la pratique, il était rare qu’il soit recouru à cette procédure.La loi programme a supprimé le triple contrôle de hauts fonctionnaires, pour prévoir que l’autorisation devait être donnée par «le fonctionnaire» désigné par le ministre des finances.
Un arrêté ministériel du 29 août 2006 a décidé qu’en matière d’impôts sur les revenus, ce fonctionnaire était «le directeur des contributions dont relève le service qui a effectué l’enquête».
Outre qu’en matière fiscale on puisse difficilement parler «d’enquête», les fonctionnaires n’étant pas investis d’un pouvoir de police et n’ayant pas des pouvoirs «d’enquête», cet arrêté ministériel va au-delà de ce que permet la loi...
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