Secret bancaire: un équilibre rompu?
En l'absence de protection pÈnale du secret bancaire, la seule garantie du contribuable rÈsidait dans l'interdiction, spÈcifique au Code des ImpÙts sur les Revenus, et ‡ celui-ci seul, faite ‡ l'administration de recueillir des donnÈes concernant les clients de la Banque dans les livres de celle-ci.
Une exception existait, sous d'Ètroites conditions, lorsque l'administration Ètablissait qu'un mÈcanisme particulier avait pour but ou pour effet une fraude, commise avec la complicitÈ de la banque.
L'arrÍtÈ royal de pouvoirs spÈciaux qui va paraÓtre incessamment supprime cette derniËre condition, de sorte que dËs qu'elle dispose d'ÈlÈments concrets permettant de prÈsumer d'une fraude fiscale, commise par le contribuable, mÍme sans la complicitÈ de la banque, le secret bancaire sera levÈ.
Il est vrai que pour lever ce secret, l'administration devra obtenir l'accord de son directeur gÈnÈral, ainsi que de l'administrateur gÈnÈral des impÙts et de l'administrateur gÈnÈral adjoint des impÙts, ce qui peut paraÓtre lourd. Il n'est toutefois pas exclu que ces autorisations aient un caractËre purement formel, et que les seuls effets de ces exigences soient de retarder quelque peu la procÈdure et d'empÍcher le recours ‡ celle-ci pour les opÈrations de faible importance. Il n'empÍche qu'on peut craindre que le dÈlicat Èquilibre qui existait depuis 1962 ait ÈtÈ dÈfinitivement rompu.
En effet, les pouvoirs de l'administration seront considÈrablement accrus, sans mÍme qu'elle doive effectivement recourir ‡ la levÈe du secret bancaire...
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