Le droit de se taire des contribuables : le pot de terre contre le pot de fer ? Pas si sûr…
Auteur | Idefisc |
La Cour européenne des droits de l’homme consacre le droit au silence du contribuable à travers différents arrêts. Ce droit résulte de la présomption d’innocence prévue à l’article 6 de la convention européenne des droits de l’homme.
L’arrêt Saunders de la CEDH revêt à cet égard une portée non négligeable en ce qui concerne la possibilité du contribuable d’opposer éventuellement l’exercice du droit au silence face à une demande de renseignements de l’administration fiscale qui pourrait, à l’estime du contribuable concerné, l’exposer à des sanction administratives fiscales de nature pénale ou à des sanctions pénales du chef d’infractions au code des impôts sur les revenus. Selon la Cour, une majoration d’impôt de 10 % est une peine au sens de la convention.
La jurisprudence belge est toutefois beaucoup plus nuancée sur cette question.
En pratique, par ailleurs, le droit au silence peut se révéler plus virtuel que réel en raison notamment des pouvoirs de l’Administration des contributions directes tels que consacrés par le Code des impôts sur les revenus. Un contribuable qui s’est abstenu de collaborer au contrôle fiscal peut en effet, par exemple, se voir taxer d’office par l’administration. Or, dans cette hypothèse, la charge de la preuve est renversée au détriment du contribuable auquel il revient de rapporter le chiffre exact de ses revenus et des autres éléments à prendre en considération pour l’établissement de l’impôt dans son chef.
Dans le même ordre d’idées, l’Administration peut établir l’impôt sur base de simples présomptions, sur signes et indices ou encore par comparaison avec au moins trois contribuables similaires.
Dans un intéressant arrêt de ce 3 décembre 2008, la Cour d’appel de Liège estime toutefois que l’administration ne peut taxer d’office un contribuable ne livrant pas les informations dont l’administration entendait faire usage pour procéder aux impositions, dès lors que cette...
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