Pertes récupérables: comment recourir en cas de litige?
Auteur | Dorothée Danthine |
Lorsque l'administration estime devoir rectifier les revenus et les autres éléments que le contribuable a déclarés, elle lui envoie par lettre recommandée un avis de rectification motivé indiquant les montants qu'elle entend y substituer. A partir de cet envoi, le contribuable dispose d'un délai d'un mois pour adresser ses observations à l'administration. L'administration n'est évidemment pas tenue d'adopter son point de vue et peut souhaiter maintenir ses rectifications. Elle envoie alors un avertissement-extrait de rôle fondé sur les éléments tels que rectifiés. Le contribuable peut contester les éléments arrêtés par l'administration. La loi lui offre à cette fin un recours, la réclamation. Cette dernière doit être introduite devant le Directeur régional des contributions dans les trois mois de l'envoi de l'avertissement-extrait de rôle litigieux, à partir de l'exercice d'imposition 1999. Si le Directeur régional rejette la réclamation, la procédure administrative est close mais le contribuable dispose d'un recours judiciaire contre la décision directoriale défavorable devant le Tribunal de première instance. Ce recours doit être introduit par requête dans un délai de trois mois à partir de la décision contestée. Le Code judiciaire donne compétence au Tribunal de première instance de connaître de tout litige relatif à l'application d'une loi d'impôt. Toutefois, il prévoit également que, contre l'administration fiscale, l'action n'est admise que si le demandeur a préalablement introduit le recours administratif organisé par ou en vertu de la loi.
Deux conséquences doivent être tirées de cette disposition.
D'une part, lorsqu'un recours administratif est organisé, il est obligatoire de l'introduire antérieurement à l'action en justice. D'autre part, lorsque aucun recours administratif n'existe, le contribuable peut agir directement et sans délai devant le Tribunal de première instance.
Lorsque l'administration conteste le montant des pertes fiscales et, partant, le rectifie, mais que la base imposable...
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