Souches TVA : le Conseil d'Etat lit-il Idefisc?
Le Conseil d'Etat a annulé, à la demande des organisations représentatives du secteur Horeca de Flandre et de Bruxelles, les deux arrêtés royaux du 30 mars 1994 qui imposaient aux clients des restaurants l'obligation de quitter ceux-ci munis de leur souche TVA et assortissaient le non respect de cette obligation d'une amende de 1.000 FB. Ces textes prévoyaient en outre que des inspecteurs de l'administration des Finances pourraient effectuer des contrôles à la sortie des restaurants.
Le Conseil d'Etat a annulé ces arrêtés en se fondant sur le moyen suivant lequel le ministre des Finances avait, à tort, invoqué l'urgence pour mettre les textes en application, sans demander, au préalable, l'avis de la section de législation. Le ministre des Finances avait, en effet, en novembre 1993, invoqué l'urgence qui permet d'éviter l'avis du Conseil d'Etat en arguant de la nécessité que la mesure entre en vigueur en même que les autres mesures prévues par le plan global, c'est-à-dire le 1er avril 1994. Cette justification n'a pas été jugée crédible.
Idefisc avait annoncé dans son numéro n*12 de juin 1994 que les arrêtés royaux étaient susceptibles d'être annulés pour invocation non justifiée de l'urgence....
Cela dit, très peu de contrôles avaient été effectués sur base des...
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