Le secret professionnel des avocats préservé
Auteur | Martin Van Beirs |
Idefisc s’est déjà fait l’écho des tentatives de l’administration fiscale de contourner le secret professionnel de certains titulaires de professions libérales.
Il y a deux ans, la Cour d’appel de Bruxelles a rappelé que lorsque le titulaire d’une profession médicale refuse de fournir certains renseignements à l’administration en se retranchant derrière son secret professionnel, l’administration peut, conformément au prescrit de l’article 334 du Code des impôts sur les revenus, solliciter l’intervention de l’autorité disciplinaire compétente afin d’apprécier si, et éventuellement dans quelle mesure, la demande de renseignement de l’administration se concilie avec le respect du secret professionnel. Selon la Cour d’appel, si l’autorité disciplinaire estime que la demande de l’administration n’est pas compatible avec le respect du secret professionnel du médecin, l’administration doit s’incliner.
La Cour d’appel de Gand était arrivée à la même conclusion dans un arrêt antérieur du 15 juin 2010, concernant cette fois un avocat qui avait refusé de fournir à l’administration les extraits de son compte de tiers. Saisi de la question sur base de l’article 334 du Code, le Bâtonnier avait confirmé le bien-fondé de la position de l’avocat, en précisant...
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