Le nouvel article 356 : fin de l’histoire ?
Auteur | Marie Bentley |
Nous évoquions dans un précédent article le coup assené par l’arrêt du 20 octobre 2009 de la Cour constitutionnelle à l’article 356 du CIR dont la portée s’était vue considérablement restreinte. Selon la Cour, l’article 356 du CIR violait les articles 10 et 11 de la Constitution dans la mesure où il permettait à l’administration fiscale de soumettre la cotisation subsidiaire à l’appréciation du juge dans le cadre d’une nouvelle instance.
Le législateur est ainsi intervenu, dans le cadre de la loi programme du 22 décembre 2009 afin de mettre les termes du code en concordance avec cette jurisprudence.
Dans sa nouvelle version, qui déroge à la procédure judiciaire, l’article 356 du CIR indique désormais que « lorsqu'une décision du directeur des contributions ou du fonctionnaire délégué par lui fait l'objet d'un recours en justice, et que le juge prononce la nullité totale ou partielle de l'imposition pour une cause autre que la prescription, la cause reste inscrite au rôle pendant six mois à dater de la décision judiciaire ».
Pendant ce délai de six mois, l'administration peut dorénavant soumettre, par voie de conclusions, une cotisation subsidiaire à l’appréciation du même tribunal ou à la même Cour, à charge du même redevable et en raison de tout ou partie des mêmes éléments d'imposition que la cotisation primitive. A défaut, l’administration ne peut réimposer ce contribuable et ainsi, par exemple, de réparer le vice, constaté par le juge, ayant entraîné l’annulation de la cotisation.
Après l’annulation et la réouverture des débats, toutes les options du droit commun restent ouvertes aux parties, par exemple, celle de faire valoir toutes les objections ou d’introduire des demandes reconventionnelles.
Si la Cour d’appel devait rejeter l’imposition subsidiaire, l’administration n’a, en revanche, plus d’autre possibilité...
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