Impôts sur les revenus : force probante d'un procès-verbal
Auteur | Sylvie Leyder |
Les agents des administrations fiscales établissent de plus en plus souvent, lors de leurs contrôles, des procès-verbaux.
En matière d'impôts sur les revenus, l'administration des contributions directes n'est qualifiée pour dresser des procès-verbaux que dans le cadre de la recherche des infractions (article 176 AR/CIR).
Le tribunal de première instance d'Hasselt a eu a connaître récemment d'un cas où l'inspection de recherche locale avait procédé à un certain nombre de constations à propos d'un contribuable dans le cadre d'un contrôle sectoriel (jugement du 12.09.2007).
Les constations avaient été reproduites dans plusieurs procès-verbaux et sur base de ces constations, une imposition d'office à l'impôt sur les revenus avait été notifiée au contribuable.
Dans son recours contre cette imposition, le contribuable avait soulevé le fait qu'aucun procès-verbal ne lui avait été communiqué.
Le tribunal donne gain de cause au contribuable, estimant que celui-ci ne s'était vu offrir aucune chance, préalablement à la notification d'imposition d'office, de contredire ce qui avait été noté, dans les procès-verbaux, comme étant des faits établis. Le tribunal considère dès lors que les droits de la défense du contribuable ont été violés et que cette violation n'a pu être rétablie par la suite puisque le contribuable s'est vu définitivement ôter la possibilité d'exercer la contradiction à l'époque des constatations.
Certes le tribunal a fait droit au recours introduit...
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