Le point de départ du délais de réclamation
Auteur | Thierry Afschrift |
Lorsqu'un enrÙlement est Ètabli, le contribuable dispose d'un dÈlai de trois mois pour introduire une rÈclamation. D'aprËs la loi, ce dÈlai de trois mois court, en vertu de l'article 371 du CIR, ´‡ partir de la date d'envoi de l'avertissement-extrait de rÙleª.
La Cour de cassation, a ÈtÈ saisie ‡ de nombreuses reprises de litiges portant sur la dÈtermination de cette date d'envoi, qui est difficile ‡ Ètablir, en raison du fait que l'administration n'envoie pas les avertissements-extraits de rÙle par recommandÈ.
AprËs avoir logiquement dÈcidÈ, ‡ de nombreuses reprises, qu'il appartient ‡ l'administration d'Ètablir cette date d'envoi - ce qui lui est en gÈnÈral impossible -, la Cour avait dÈcidÈ, par deux arrÍts rÈcents, que cette date d'envoi Ètait Ètablie par la mention figurant sur l'avertissement-extrait de rÙle.
Nous avions soulignÈ combien cette position de la Cour de cassation Ètait injustifiable. Elle Ètait contraire aux principes rÈgissant la preuve, parce qu'elle permettait ‡ une partie d'Ètablir par sa seule affirmation un ÈlÈment de fait dont la preuve lui incombe, puisque l'administration, lorsqu'elle entend montrer qu'une rÈclamation est tardive, doit prouver le fait qu'elle allËgue, soit la date d'envoi de la rÈclamation. De plus, on se demande, en fait, comment une mention figurant sur un document ‡ introduire dans un enveloppe, peut faire preuve de la date ‡ laquelle l'enveloppe a ÈtÈ postÈe, ÈvÈnement qui est Èvidemment postÈrieur ‡ la confection du document qui forme le contenu de ladite enveloppe?
La question se prÈsente dÈsormais sous un nouveau jour. La Cour d'arbitrage, saisie...
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