Sécurité juridique : l’avis de la Cour constitutionnelle
Auteur | Pascale Hautfenne |
La Cour constitutionnelle vient tout récemment de censurer une législation flamande qui introduisait, avec effet rétroactif, un nouveau mode d’introduction d’un recours contre une taxe d’inoccupation (Arrêt n°178/2009 du 12 novembre 2009).
Le décret flamand du 30 juin 2000 prévoyait qu’à compter du 1er janvier 2000, le recours devait sous peine de déchéance s’effectuer par lettre recommandée dans le mois de la date d’envoi de l’imposition.
Constatant qu’avant ce décret, aucun délai prescrit à peine de déchéance ne s’appliquait en la matière, la Cour d’appel de Bruxelles a posé une question préjudicielle à la Cour constitutionnelle, suspectant que les dispositions du décret du 30 juin 2000 violaient la sécurité juridique en ce qu’elles contenaient une mesure rétroactive au 1er janvier 2000 sans justification objective et raisonnable.
En l’espère, le contribuable avait introduit une réclamation contre la taxe le 27 janvier 2000 alors que l’avis d’imposition avait été envoyé le 21 décembre 1999. Le fonctionnaire avait rejeté la réclamation comme étant irrecevable puisqu’elle n’avait pas été introduite dans le délai d’un mois.
La cour d’appel craint que ces dispositions violent le droit à la sécurité juridique des contribuables qui, comme le contribuable concerné, ont introduit une réclamation contre la taxe après le 1er janvier 2000 mais en dehors du délai dorénavant prescrit sous peine de déchéance et qui, étant donné l’effet rétroactif au 1er janvier 2000, voient leur réclamation rejetée comme étant irrecevable.
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