Secret bancaire: les résidents étrangers protégés comme les belges
Auteur | Thierry Afschrift |
Un important arrêt a été rendu par la Cour Constitutionnelle le 16 mai 2013.
Statuant sur un recours d’une association de contribuables, la Cour a partiellement annulé une disposition de la loi du 7 novembre 2011, qui avait pour objet de faciliter la communication de données bancaires de contribuables non-résidents à leur administration nationale.
Ce texte prévoyait que lorsqu’une administration étrangère demande des informations au fisc belge concernant un compte bancaire d’un résident étranger dans une banque belge, le fisc belge pouvait s’adresser directement à la banque, sans prévenir le contribuable concerné.
L’on sait que par un arrêt antérieur, la Cour Constitutionnelle avait considéré que la levée du secret bancaire pour les contribuables résidents belges n’était conforme à la constitution que parce qu’elle était assortie de certaines garanties.
Parmi ces garanties, figurait le fait que le contribuable devait être averti au préalable, et le fait que l’administration devait disposer d’indices de fraude avant de recourir à une enquête bancaire.
La Cour Constitutionnelle vient de décider que l’obligation de prévenir les contribuables de l’existence d’une enquête bancaire devait s’appliquer tant pour les contribuables étrangers que pour les contribuables belges, parce qu’une distinction entre les uns et les autres avait un caractère...
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