De nouveaux délais dans la procédure administrative
Auteur | Thierry Afschrift |
Une loi du 19 mai 2010, qui vient d’être publiée au Moniteur, aménage quelque peu les délais prévus par la loi dans les hypothèses suivantes :
Suite à la jurisprudence de la Cour constitutionnelle, le législateur a été obligé de revoir sa position. Dorénavant, le délai de 1 mois commence « à compter du 3ème ouvrable qui suit l’envoi de cet avis ».
Ainsi, par exemple, si l’administration envoie une demande de renseignements le mercredi 1er septembre 2010, la réponse devra lui parvenir dans le mois suivant le 3ème jour ouvrable, c’est-à-dire 1 mois après le lundi 5 septembre, et donc le mardi 5 octobre.
De même, le délai de réclamation commencera dorénavant à courir le 3ème jour qui suit l’envoi de l’avertissement-extrait de rôle.
Dans ce dernier cas, le législateur en a profité pour préciser que la date d’envoi de l’avertissement-extrait de rôle à prendre en considération est la date « telle qu’elle figure sur ledit avertissement-extrait de rôle ». Il espère ainsi éviter les litiges, nombreux, où des contribuables soutiennent que la date...
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