Nullité de la décision directoriale en cas de non-respect de la demande d’audition du contribuable
Auteur | Pascale Hautfenne |
La Cour d’appel de Mons a récemment eu l’occasion de sanctionner l’administration fiscale qui n’avait pas respecté la demande formulée par l’avocat d’un contribuable d’être entendu, au stade de la réclamation, par le fonctionnaire instructeur.
La Cour a en effet annulé la décision directoriale litigieuse avec effet rétroactif.
Dans sa lettre de réclamation, le conseil du contribuable avait demandé de pouvoir prendre connaissance du dossier administratif et d’être entendu avec son client par le fonctionnaire chargé de l’instruction de la réclamation.
L’administration fiscale rendit sa décision sans les entendre, en violation de l’article 374, alinéa 3, du CIR 1992.
La Cour d’appel de Mons prononce la nullité de la décision directoriale, constatant à l’examen des pièces du dossier, que, malgré un rendez-vous manqué en raison d’une erreur d’agenda, il résultait clairement du courrier de l’avocat que le contribuable maintenait son désir d’être entendu et de prendre connaissance du dossier administratif, proposant lui-même spontanément plusieurs dates de rendez-vous.
L’administration fiscale ne parvint pas à...
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