De la motivation des accroissements dimpôts
Auteur | Tristan Krstic |
Fonction | Licencié en droit à l'Université Libre de Bruxelles |
Un récent arrêt de la Cour d'arbitrage assimile, enfin, les accroissements d'impôt à une sanction, qui en tant que telle, doit être motivée de manière suffisante (18 avril 2001).
L'article 109 de la loi du 4 août 1986 portant des dispositions fiscales impose à l'administration de motiver les amendes administratives. L'administration doit mentionner les faits constitutifs de l'infraction et la référence aux textes légaux ou réglementaires dont il a été fait application et elle doit donner les motifs qui ont servi à déterminer le montant de l'amende.
Cette disposition n'était toutefois pas applicable aux accroissements d'impôts qui peuvent aller jusqu'à 200 % du montant des impôts dus sur les revenus non déclarés (article 444 CIR 92).
L'administration s'était fixée une ligne de conduite (circulaire du 27.07.1992) selon laquelle une motivation suffisante devait être fournie au contribuable dans de tels cas. Il arrivait néanmoins fréquemment qu'aucune motivation ne soit donnée aux accroissements. La jurisprudence des Cours d'appel était divisée.
C'est à l'occasion d'un pourvoi en cassation contre un arrêt de la Cour d'appel de Liège refusant de tenir compte de la circulaire précitée que la Cour d'arbitrage a été saisie. La Cour d'appel déclara même que le contribuable devait se féliciter du taux de 100...
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