«DLUter»: l’arrêté royal adoptant les nouveaux formulaires de déclaration-régularisation est publié mais n’apporte pas toutes les précisions attendues!
Auteur | Mélanie Daube |
Depuis le 15 juillet 2013, la procédure de « régularisation fiscale » est modifiée.
Le champ d’application de la loi est élargi : la procédure est désormais ouverte non seulement aux personnes physiques résidentes belges et résidentes étrangères (qui souhaiteraient de ce fait régulariser leur situation au regard du fisc belge), mais également aux personnes morales (sociétés commerciales, sociétés de droit commun, ASBL, associations sans personnalité juridique ou encore fondations.
Les infractions visées par la législation nouvelle sont également plus larges. La loi nouvelle prévoit des tarifs distincts selon qu’il y a déclaration d’une fraude fiscale simple non prescrite, d’une fraude fiscale grave et organisée non prescrite ou encore d’une fraude fiscale, simple ou grave et organisée, prescrite.
Dans le premier cas (fraude fiscale simple non prescrite), le déclarant sera redevable de l’impôt éludé (centimes additionnels ou contribution complémentaire de crise compris) augmenté de 15%. L’on vise ici les sommes, valeurs, capitaux ou revenus qui n'ont pas fait l’objet d’une déclaration fiscale, ou de succession. Ce tarif vise tant l’impôt des personnes physiques que les droits de succession, ou encore la TVA. La loi nouvelle précise encore que si la TVA éludée est régularisée avec l'impôt éludé sur des revenus professionnels, l'amende de 15% ne sera due qu'une seule fois, sur ces deux impôts.
Dans le second cas (fraude fiscale grave et organisée non prescrite), le déclarant sera redevable de l’impôt éludé (centimes additionnels ou contribution complémentaire de crise compris) augmenté de 20%. La nature de l’impôt éludé importe peu, à nouveau. L’on vise ici les...
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