Procédure: à défaut de précision suffisante dans la loi, les recours sont recevables
Auteur | Florence Cappuyns |
Dans un arrêt du 4 septembre 2015, la Cour de cassation a eu l’occasion de répondre à la question suivante : en cas de lacune législative, le juge peut-il créer un délai de déchéance ou de forclusion d’un droit ou d’un recours ?
Le litige portait sur la recevabilité d’une réclamation introduite en matière d’impôt des sociétés. La réclamation avait été introduite dix-neuf mois après l’envoi de l’avertissement-extrait de rôle.
La Cour d’appel de Liège a déclaré le recours judiciaire irrecevable, estimant que le recours préalable, à savoir la réclamation avait été introduite tardivement.
Pour rappel, l’article 371 du Code des impôts sur les revenus, dans sa version applicable aux faits, disposait que les réclamations, sous peine de déchéance devaient être introduites dans un délai de trois mois à partir de la date d’envoi de l’avertissement-extrait de rôle, ce dernier mentionnant le délai imparti pour introduire la réclamation.
Pour arriver à cette décision, la Cour d’appel de Liège a fait application de la solution préconisée par la Cour constitutionnelle dans un arrêt du 19 décembre 2007 (C. Const., n° 162/2007). Selon la Cour suprême, l’article 371 du CIR tel qu’il était en vigueur avec la modification en mai 2010, restreint les droits de la défense du contribuable de manière disproportionnée, puisqu’il prévoit que le délai pour introduire la réclamation commence à courir à partir de la date d’envoi figurant sur l’avertissement-extrait de rôle.
La Cour constitutionnelle a précisé que « l’objectif d’éviter l’insécurité juridique pourrait être atteint aussi sûrement si le délai commençait à courir, par référence à l’article 53bis du Code judiciaire, le jour où le destinataire a pu, en toute vraisemblance, en avoir connaissance...
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