Proposition de loi visant à supprimer les privilèges et les hypothèques du fisc
Auteur | Idefisc |
Dans bon nombre de faillites, on constate que les créanciers ordinaires ne récupèrent rien de leurs créances. En revanche, le Trésor public jouit d’un privilège lui permettant de récupérer toute dette fiscale par priorité. En matière d’impôts sur les revenus et de TVA, l’administration fiscale dispose d’un privilège général. L’assiette de ce privilège porte sur l’ensemble du patrimoine mobilier du redevable. En outre, le privilège s’étend subsidiairement aux droits des créanciers hypothécaires sur ces biens. Une protection similaire est offerte en matière de douanes et accises.
Les privilèges du fisc reviennent à faire supporter le poids de l’échec du commerçant failli sur l’ensemble des créanciers ordinaires, qui sont le plus souvent les fournisseurs, c’est-à-dire d’autres acteurs économiques.
Afin de tendre à l’égalité entre les citoyens et les pouvoirs publics, des parlementaires Open-VLD ont déposé, le 29 octobre 2008, une proposition de loi qui vise à supprimer les privilèges et les hypothèques du fisc.
Selon les auteurs, « cette mesure renforcera non seulement le sentiment de justice, mais profitera aussi à l’esprit...
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