Le principe de sécurité juridique en matière fiscale et la responsabilité du fisc
Auteur | Idefisc |
Depuis que la Cour de cassation a jugé dans son arrêt du 27 mars 1992 que l’administration fiscale était, elle aussi, tenue de respecter les « principes dits de bonne administration » lorsqu’elle dispose d’un certain pouvoir d’appréciation, les contribuables invoquent fréquemment ces principes dans le cadre de litiges fiscaux.
Ces principes, qui constituent l’expression du devoir général de diligence et de prudence dans le chef des autorités publiques, contiennent également le droit à la sécurité juridique. Ce droit implique traditionnellement que le citoyen doit pouvoir faire confiance à ce qu’il ne peut concevoir autrement que comme étant une règle fixe de conduite et d’administration dans le chef des autorités.
Là où l’application de ce principe de confiance avait été admise à l’origine de manière assez large dans la jurisprudence (par exemple lorsque l’administration modifiait sa position après des années de tolérance en matière de factures irrégulières quant à leur forme), l’attitude des cours et tribunaux est actuellement plutôt restrictive, ainsi qu’il ressort de l’arrêt de la Cour d’appel de Bruxelles du 18 décembre 2008.
Dans cette affaire, le contribuable avait eu des échanges avec le contrôleur en chef des impôts quant au caractère imposable ou non d’un capital versé du chef d’un contrat d’assurance-vie.
L’administration fiscale avait informé - par écrit - le contribuable que le capital n’était pas imposable au titre de pension, alors qu’en réalité il s’avère qu’il l’était.
Le capital versé a donc été soumis à une imposition supplémentaire.
Le contribuable invoque devant le juge la violation du principe de la sécurité juridique, dès lors qu’il s’est fondé sur les renseignements qu’il avait obtenus de l’administration.
La Cour d’appel de Bruxelles rappelle dans son arrêt du 18 décembre 2008 que les services publics doivent en principe respecter les attentes qu’ils font naître de manière légitime dans le chef du contribuable. Néanmoins, elle estime que ce droit n’est pas absolu, et qu’il ne peut conduire à...
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