En société, qui peut réclamer?
Auteur | Natacha Auvertin |
Fonction | Licenciée en droit avec grande distinction de l’Université Catholique de Louvain (1999), elle est également titulaire d’un DES en droit fiscal de l’Université libre de Bruxelles, obtenu avec grande distinction |
Le caractère personnel du droit à réclamation, ne fait toutefois pas obstacle à ce que le contribuable exerce ce droit par un mandataire. Dans cette hypothèse, la preuve du mandat doit être fournie à l’administration soit par le redevable, soit par le mandataire, sauf si celui-ci est un avocat.
Il arrive que le droit à réclamation d’une société soit exercé, non pas par le conseil d’administration de la société, ni par un mandataire habilité, mais directement par l’administrateur-délégué.
L’administration fiscale estime généralement dans cette hypothèse, que les réclamations introduites par l’administrateur-délégué, en cette qualité, ne sont pas recevables faute d’avoir été introduites par la ou les personnes physiques ayant qualité, en vertu des statuts ou de la loi, pour représenter la société (le conseil d’administration qui représente la société à l’égard des tiers et en justice). Elle est parfois suivie par une certaine jurisprudence. Cette position administrative ne peut, cependant, être généralisée.
Le 24 octobre 2002, la Cour de cassation a en effet confirmé que l’arrêt qui décide que les réclamations introduites au nom d’une société anonyme, par son délégué à la gestion journalière, ne sont pas recevables, sans rechercher si, eu égard à leur objet, ces réclamations ressortissaient à la gestion journalière, n’est pas légalement justifié.
La Cour de cassation reconnaît donc qu’un recours fiscal peut être introduit par le délégué à la gestion journalière d’une personne morale, dans la mesure où le litige peut être considéré comme relevant de cette gestion.
Antérieurement, la Cour de cassation, dans un arrêt du 9 octobre 2000, avait déjà dit pour droit, au sujet de la personne compétente pour ester en justice, que si le litige à introduire s’inscrit dans la limite de la gestion journalière, le délégué à cette...
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