Quand la Commission d’enquête aime la délation
Auteur | Idefisc |
La Commission parlementaire d’enquête sur la fraude fiscale a produit un travail qui, sur de nombreux aspects, est d’une rare médiocrité. Ce n’est pas une nouveauté en matière de travail parlementaire.
Mal inspirée par un petit nombre de fonctionnaires extrémistes - les seuls qu’elle ait daigné entendre -, elle s’en prend, par plusieurs recommandations, particulièrement aux conseillers des contribuables, qui sont évidemment les principaux adversaires de ces mêmes fonctionnaires lorsqu’ils outrepassent leur fonction.
Ainsi, une mesure proposée, à titre de recommandation, par la Commission, est d’obliger les conseillers des contribuables, y compris les avocats ( !) à « collaborer à la lutte contre la fraude en instaurant des règles de rapportage (obligation d’informer les autorités par exemple quand leurs clients mettent en place des constructions fiscales dans un paradis fiscal et en les obligeant à dénoncer la fraude fiscale et organisée auprès de la CETIF » (Recommandation n° 48).
Les autorités aiment beaucoup la délation, ces derniers temps, notamment en matière de fraude fiscale.
La Commission doit toutefois être particulièrement mal informée puisqu’elle paraît ignorer superbement l’arrêt rendu par la Cour constitutionnelle, le 23 janvier 2008, qui, même en matière de blanchiment d’argent, censure toute mesure qui obligerait les avocats, non seulement dans le cadre de leur activité de défenseur, mais aussi dans celle de conseiller, à...
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