La séparation de fait et le recouvrement d'impôts antérieurs à l'exercice 2000
Auteur | Dorothée Danthine |
Une conséquence de la séparation de fait consiste en ce que deux impositions distinctes soient établies et l'impôt déterminé, pour chacun des conjoints, sur base de ses propres revenus. Jusqu'à l'exercice d'imposition 2000, les deux impositions distinctes n'étaient pas enrôlées au nom des deux conjoints.
En matière de recouvrement à présent, l'article 393 du Code des impôts sur les revenus énonce que : " L'impôt enrôlé au nom de plusieurs personnes ne peut être recouvré à charge de chacune d'elles que pour la quotité afférente à ses revenus.
Le rôle est exécutoire contre chacune d'elles dans la mesure où la cotisation peut être recouvrée à sa charge en vertu du droit commun ou des dispositions du présent Code ".
Cette disposition n'est pas directement pertinente dans les cas où le rôle n'a pas été établi au nom des deux conjoints, par exemple dans l'hypothèse d'époux séparés de fait concernant des impôts antérieurs à l'exercice 2000.
Elle est toutefois, à notre avis importante, même en cas d'enrôlement distinct, en vue de l'interprétation de l'article 394 du même Code qui, dans sa version en vigueur jusqu'à l'exercice d'imposition 2000 prévoyait que " chacune des quotités de l'impôt afférente aux revenus respectifs des conjoints " peuvent, quel que soit le régime matrimonial, être recouvrés sur tous les biens propres et sur les biens communs des deux conjoints.
Cependant, la quotité de l'impôt afférente aux revenus de l'un des conjoints qui lui sont propres en vertu de son régime matrimonial ne peut être recouvrés sur les biens propres non suspects de l'autre conjoint, c'est-à-dire les biens recueillis par succession, ou dont il avait la propriété avant le mariage, les biens acquis en remploi de tels biens, etc.
Tel n'est par exemple pas le cas d'un immeuble acquis au nom d'un seul des époux, marié sous le régime de la séparation de biens, lorsque les deux conjoints étaient tenus au remboursement du prêt...
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