Les nouveaux droits de mise au rôle recalés par la Cour constitutionnelle
Auteur | Martin Van Beirs |
Dans son inaltérable travail de renforcement de la pression fiscale, le gouvernement s'est penché début 2015 sur les droits de mise au rôle, c'est-à-dire les taxes perçues par l'administration de l'Enregistrement lorsqu'un justiciable porte un litige devant une Cour ou un tribunal.
Outre bien entendu une majoration - parfois fort importante - des tarifs jusque là en vigueur, le gouvernement a procédé à un remaniement des conditions d'application de ces droits. C'est ainsi qu'alors qu'ils étaient dus antérieurement "par affaire", lesdits droits sont à présent dus "par demandeur", ce qui permet d'accroître les recettes fiscales lorsque plusieurs parties saisissent la justice d'un seul et même dossier. De même, les litiges fiscaux et sociaux, jusque là exemptés des droits, sont à présent assujettis à ceux-ci lorsque la valeur de la demande excède 250.000 EUR. Enfin et surtout, l'ensemble des droits de mise au rôle - à une exception près - ne sont plus liés exclusivement à la nature de la juridiction saisie, mais également à la valeur du litige.
Ce n'est évidemment pas le premier impôt dont le montant varie en fonction de l'importance des sommes en jeu ! Ce qui est plus étonnant est la justification donnée par le gouvernement à cette nouvelle clé de calcul. Selon l'Exposé des motifs de la loi du 28 avril 2015, entrée en vigueur le 1er juin suivant, "par cette réforme des droits de mise au rôle, on tend à rendre les droits de mise au rôle proportionnels aux frais de fonctionnement de la jurisprudence. Un procès demande en effet à l'appareil judiciaire du temps et des moyens qui augmentent en fonction de la taille et de la complexité du procès. C'est pourquoi le paiement du droit de mise au rôle est également subordonné à la valeur de la demande ...".
Ainsi selon le gouvernement, le coût d'une affaire pour l'appareil judiciaire serait proportionnel à...
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