Levée du secret bancaire: un nouveau recul des droits des contribuables
Adopté à la Chambre et au Sénat, le projet de levée du secret bancaire fiscal, déjà fort limité en Belgique, va porter une nouvelle atteinte aux droits des contribuables, et est de mauvaise augure quant aux intentions du monde politique, mal informé, quant à de nouveaux accroissements futurs des pouvoirs du fisc.
Contrairement à ce qui a été dit, ce projet ne comporte pratiquement aucune garantie pour les contribuables. Le fisc pourra s’adresser aux banques, non seulement lorsqu’un inspecteur « constatera » des indices de fraude, mais aussi tout simplement lorsqu’il souhaite procéder à une taxation « sur signes ou indices d’aisance », c’est-à-dire en fonction des dépenses ou investissements effectués. Aucun filtre et aucun contrôle n’est prévu quant à l’existence véritable des indices de fraude relevés par le fonctionnaire. Quant au souhait de taxation sur signes ou indices d’aisance, il peut être mis à exécution sans qu’il existe le moindre indice de fraude dans le chef du contribuable.
Tout le monde est donc soumis au risque d’investigations fiscales auprès des banques, pratiquement sur la base d’une seule volonté discrétionnaire d’un fonctionnaire.
La seule réserve est que le fonctionnaire doit en principe s’adresser d’abord au contribuable pour lui demander les informations bancaires en question, et ce n’est que s’il ne les obtient pas qu’il pourra s’adresser à la banque.
Rien n’interdit par ailleurs au fisc, dans le projet, d’utiliser ensuite les données bancaires obtenues dans le cadre d’une enquête visant un contribuable, contre d’autres contribuables, sur lesquels des données auraient été relevées lors des investigations initiales. Il y a donc un risque que l’administration utilise ce nouveau...
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