Protéger le secret bancaire
Auteur | Thierry Afschrift |
Fonction | Licencié en droit, avec grande distinction de l'Université Libre de Bruxelles (1976) |
Depuis le 1er janvier 2008, les titres au porteur de sociétés cotées ont vécu en Belgique.
Actuellement, l'administration fiscale ne peut en principe pas s'adresser directement à la banque d'un contribuable pour obtenir des renseignements à son sujet. Cette règle connaît déjà de (trop) nombreuses exceptions:en matière de droits de succession, de TVA, en cas de soupçons d'usage d'un mécanisme particulier, même non organisé par la banque, et en cas d'enquête du receveur, ou encore en cas d'application de la convention belgo-américaine préventive de la double imposition.
L'actuel ministre des finances n'a rien fait pour empêcher l'érosion progressive de cette règle, bien au contraire.
Dans une période qui a également connu la suppression des titres au porteur, il est à craindre que le peu qui reste du secret bancaire finisse par disparaître prochainement. Ce serait regrettable, parce qu'il s'agit d'un des derniers, certes trop faible, remparts de protection de la «sphère privée» face aux appétits de l'Etat.
L'argument de «transparence» que...
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