Intérêts de retard sur les intérêts moratoires?
En principe, le paiement des intérêts moratoires sur des remboursements d’impôt dus à un contribuable doit intervenir à la fin du deuxième mois qui suit celui au cours duquel la décision directoriale octroyant de tels ou intérêts est rendue. Si les intérêts moratoires sont alloués suite à un jugement, le paiement doit normalement avoir lieu dans le courant du troisième mois qui suit celui de la décision d’octroi des intérêts moratoires (Commentaire administratif de l’article 418 du CIR 92, n°28).
Néanmoins, il arrive souvent que l’administration tarde à liquider les intérêts moratoires et ne respecte ainsi pas la loi.
On peut donc se poser la question de savoir, quels sont les droits du contribuable lorsqu’il se trouve confronté à une telle situation.
Le Tribunal de Première Instance d’Anvers s’est prononcé sur cette question dans un jugement du 10 janvier 2011.
Les faits soumis au Tribunal de Première Instance d’Anvers étaient les suivants.
Un contribuable était en litige avec l’administration pour plusieurs exercices d’imposition. Le contribuable avait payé toutes les dettes d’impôt contestées en attendant qu’il soit statué sur ses demandes. Il avait finalement obtenu gain de cause de sorte que l’administration dut dégrever et rembourser toutes ces cotisations, avec intérêts moratoires. Le contribuable avait reçu le remboursement des cotisations d’impôt en principal, mais pas les intérêts moratoires auxquels il avait droit.
Après plusieurs rappels vains du contribuable, celui-ci décida de mettre formellement en demeure l’administration fiscale de lui payer les intérêts moratoires qu’elle lui devait. L’administration ne réagit toujours pas ce qui amena le contribuable à l’assigner devant le Tribunal de Première Instance d’Anvers afin de la condamner, sous peine d’astreinte, au paiement des intérêts moratoires.
Dans la mesure où un délai de temps important s’était écoulé entre le moment où le paiement des intérêts moratoires devait avoir initialement lieu et celui où il aurait été effectif, le contribuable demanda également de condamner l’administration à des intérêts de retard sur les intérêts moratoires impayés.
Le fisc contesta en...
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