Offshore ne veut pas dire fraude !
Un récent jugement du tribunal de première instance de Bruxelles devait trancher la question de savoir si l'administration pouvait considérer comme « indice de fraude » (justifiant une extension du délai d'investigation) le recours par le contribuable à une société holding luxembourgeoise et à un trust offshore.
La décision du tribunal, fort logique, fut évidemment qu'en soi, et en l'absence de tout autre élément, le simple fait de faire appel à des entités bénéficiant d'un régime fiscal notablement plus avantageux ne pouvait être considéré comme un indice de fraude.
Ce qui...
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