Numéros de TVA : une administration tâtillonne
| Auteur | Thierry Afschrift |
| Fonction | Licencié en droit, avec grande distinction de l'Université Libre de Bruxelles |
Il Ètait dÈj‡ difficile d'obtenir dans un dÈlai raisonnable un numÈro de TVA. DorÈnavant, cette obtention sera encore plus difficile, en raison d'une initiative particuliËrement malencontreuse. L'administration ne donnera plus de numÈro de TVA sans avoir eu au prÈalable un ´ entretien personnel ª avec l'assujetti qui le demande.
Inutile de dire que cette mesure ne trouve aucun appui dans la loi. Si l'administration peut demander des renseigne-ments pour s'assurer que le demandeur rÈunit bien les conditions d'assujettis-sement, rien n'oblige celui-ci ‡ rÈpondre ´ personnel-lement ª, tout contact avec l'administration pouvant toujours se...
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