Présomption sur présomption ne vaut
Auteur | Natacha Auvertin |
Fonction | Licenciée en droit avec grande distinction de l'Université Catholique de Louvain |
Il arrive que l'administration - cette pratique n'est toutefois pas encore généralisée - rassemble auprès de tiers des renseignements au sujet d'un contribuable déterminé en vue de l'imposition de ce dernier. Ce que lui permet, mais dans certaines limites, le Code des impôts sur les revenus (articles 322 et 323).
La manière dont procèdent les fonctionnaires, le plus souvent ceux de l'ISI, est, toutefois, la suivante :
Ils se rendent, sans délai, chez les clients, fournisseurs, ... du contribuable visé et y procèdent à des demandes de renseignements verbaux, dont le contenu est consigné, soit sur le champ, soit dans les jours qui suivent, dans un procès-verbal d'audition présenté pour signature aux tiers interrogés.
Le fondement légal sur base duquel l'administration s'arroge le droit d'interroger oralement des tiers au sujet d'un contribuable déterminé est pour le moins sujet à discussion. L'administration semble toutefois suivie sur ce point par un certain courant jurisprudentiel qui ne peut, en aucun cas, être approuvé.
Le tiers interrogé peut toujours, bien entendu, refuser de répondre sur le champ aux questions orales posées, de même qu'il peut toujours refuser de signer un tel procès-verbal violant les droits de la défense les plus élémentaires. Le tiers interrogé peut exiger qu'il soit procédé par une demande de renseignements écrite lui laissant un délai suffisant pour répondre.
Nous savons que la force probante des renseignements ainsi obtenus, peut, dans certains cas, être combattue en soutenant, à bon droit, que l'administration a entendu procéder à une audition de témoins (articles 325 et 326 du CIR) sans en respecter les règles strictes imposées par la loi dont l'indispensable procédure contradictoire garantissant les droits de la défense.
En vertu de l'article 325 du CIR 1992, l'administration est en...
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