Nullité des investigations auprès des organismes de leasing
Auteur | Muriel Igalson |
Fonction | Licenciée de l'Université Libre de Bruxelles avec grande distinction |
Nous avions eu l'occasion il y a plusieurs mois, de faire état d'un jugement rendu par le Tribunal de Première Instance de Bruxelles par défaut, et décidant que les investigations menées par le fisc auprès des organismes de leasing, afin de vérifier l'identité de la personne ayant levé l'option d'achat au terme du contrat et de taxer celle-ci étaient nulles.
Pour rappel l'administration avait mené des investigations systématiques auprès des grandes compagnies de leasing, afin de vérifier si les sociétés preneuses de leasing avaient levé l'option à terme, ou si l'un de leurs dirigeants avait acquis le véhicule au prix de l'option.
La thèse de l'illégalité de ces investigations, pour taxer la personne ayant acquis le véhicule, a également été défendue avec succès devant le Tribunal de Première Instance de Nivelles, qui vient de rendre son jugement.
Le Tribunal de Première Instance de Nivelles confirme que les renseignements obtenus par l'administration auprès des entreprises de leasing, ont été irrégulièrement recueillis, "puisque au mépris de l'article 318 du Code des impôts sur les revenus", ce qui en interdit, aussi, l'usage en vue de l'imposition.
Par contre, le Tribunal de Première Instance de Mons et le Tribunal de Première Instance de Bruges n'ont pas suivi la même position.
Le Tribunal de Première Instance de Mons considère que le leasing est une opération commerciale, pure et simple de fourniture d'un bien. Il considère de plus que l'option a dû nécessairement être cédée en raison de l'exercice de la profession, dans la mesure où le prix appliqué est le prix de reprise fixé d'avance.
Par contre, il ne se réfère pas au commentaire administratif et ne...
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