La séparation des pouvoirs mise à mal
Auteur | Martin Van Beirs |
Fonction | Licencié en droit avec grande distinction de l'Université Libre de Bruxelles |
Selon une jurisprudence ‡ prÈsent constante, le principe de l'ÈgalitÈ des Belges devant la loi et plus spÈcialement devant l'impÙt, ne fait pas obstacle ‡ ce qu'un traitement diffÈrent soit rÈservÈ ‡ certaines catÈgories de personnes, pourvu que cette distinction repose sur une justification objective et raisonnable. D'aprËs la mÍme jurisprudence, cette justification doit s'apprÈcier par rapport au but et aux effets de la taxe Ètablie.
Fort de cette jurisprudence, un contribuable a contestÈ la lÈgalitÈ d'un rËglement-taxe communal qui instaurait des distinctions entre certaines catÈgories de contribuables. Selon ce contribuable, ces distinctions n'Ètaient pas justifiÈes au regard du seul but poursuivi en l'espËce par la commune, tel qu'il ressortait des dÈlibÈrations du conseil communal, qui Ètait de faire face ‡ la ´ situation financiËre de la communeª.
La cour d'appel de LiËge a rejetÈ ce recours en justifiant elle-mÍme les distinctions Ètablies par le rËglement-taxe par d'autres motifs que ceux invoquÈs par la commune.
Le contribuable porte alors l'affaire devant la Cour de cassation et fait valoir, ‡...
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