Sur la déclaration de comptes à l'étranger
Auteur | Pitou Van Hissenhoven |
L'article 307 du Code des Impôts sur les Revenus prévoit que la déclaration annuelle à l'impôt des personnes physiques doit comporter la mention de l'existence de comptes étrangers dont le contribuable, son conjoint, ainsi que ses enfants, ont été titulaires, à un quelconque moment dans le courant de la période imposable.
Le cadre XII de la déclaration concerne les « comptes à l'étranger ». Dans ce cadre, le contribuable est tenu de cocher la case « oui » ou « non » sous la question « Avez-vous, vous-même ou un membre de votre ménage, été titulaire à un moment quelconque dans la période imposable d'un ou plusieurs comptes auprès d'un établissement de banque, de change, de crédit ou d'épargne établi à l'étranger ? ».
La Cour de Cassation s'est prononcée, dans un arrêt du 8 mai 2009, sur la question de savoir si la déclaration d'un contribuable qui n'avait coché aucune des deux cases, ni apporté la mention « nihil », est régulière.
Le contribuable demandait la nullité de l'imposition établie sur base de cette déclaration, puisqu'à son avis, cette imposition était tardive : l'administration dispose normalement d'un délai qui vient à échéance le 30 juin de l'année suivant l'exercice d'imposition pour l'établissement de l'impôt. Ce délai était dépassé en l'espèce.
L'administration faisait cependant valoir qu'à défaut de la mention « nihil » dans la cadre XII concernant les comptes à l'étranger, il manquait un élément essentiel à la déclaration. Le contribuable aurait dès lors manqué à son obligation légale de déclaration. Dans ces circonstances, les conditions de l'article 354 CIR 92 pour appliquer le délai d'imposition de trois ans seraient réunies, de sorte que l'imposition serait intervenue à temps.
Le contribuable faisait valoir que l'article 307 oblige seulement à déclarer l'existence des comptes étrangers si le contribuable en dispose. Celui qui n'est pas titulaire d'un compte à l'étranger n'est dès lors nullement tenu de confirmer ce fait négatif.
Selon l'administration, une telle interprétation de la loi n'offrirait aucune sécurité au fisc...
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