Un mot sur la prescription
Auteur | Michel Ceulemans |
Occupation de l'auteur | Professeur , Chambre belge des comptables et experts-comptables |
Pages | 37-38 |
Un mot sur la prescription
Page 37
T.V.A. Amendes de non paiement Amendes de paiement tardif
Si une déclaration doit être déposée A l'expiration du délai de dépôt légal de cette déclaration
Autre cas A la date à laquelle l'impôt est dû
Intérêts Mensuellement
Amendes non proportionnelles Le jour de l'infraction ou de l'expiration du délai d'accomplissement de la formalité
Fin de l'action en recouvrement (prescription)
L'action en recouvrement se prescrit à l'expiration de la 3ème année civile qui suit celle durant laquelle la cause d'exigibilité s'est produite, soit :
T.V.A. Le jour où elle est due
Amendes Le jour de l'accomplissement de l'infraction ou de l'expiration du délai d'accomplissement de la formalité obligatoire
Intérêts Le jour d'expiration du délai de paiement
Fraude A l'expiration de la 5ème année qui suit l'année de la notification par écrit et de manière précise à la personne concernée des indices de fraude
Informations en provenance de l'U.E. Action judiciaire Eléments probants connus de l'administration A l'expiration de la 7ème année (même en l'absence de toute intention frauduleuse) lorsque ces circonstances font état d'opérations non déclarées ou de déductions opérées à tort
Procédure d'expertise (bâtiment) 2 ans à compter du dernier acte de cette procédure
Page 38
Interruption de la prescription
La prescription peut être interrompue de différentes manières :
- la renonciation au temps couru de la prescription;
- la notification d'une contrainte par pli recommandé;
- la signification d'une contrainte par huissier de justice avec commandement de payer;
- la reconnaissance de dette souscrite par...
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