Taux dinterets - modifications
Auteur | Marianne Warnant |
Diverses mesures ont été prises par la loi du 15 mars 1999 relative au contentieux en matière fiscale tant à propos des intérêts de retard qu'à propos des intérêts moratoires dus par l'administration fiscale.
Le taux d'intérêt légal s'appliquant à partir du 1er janvier 1999, la loi précise les modalités de calcul des intérêts de retard dus par les contribuables.
Ces intérêts se comptent par mois civil à partir, soit du 1er jour du mois qui suit celui de l'échéance de la cotisation, soit à partir du 1er jour du mois qui suit celui du paiement précédent.
En ce qui concerne les intérêts dus après réclamation, le cours de ceux-ci est suspendu à défaut de décision prise par le directeur dans un délai de 6 mois à dater de la réception de la réclamation.
Pour la partie contestée de l'impôt, aucun intérêt de retard n'est donc dû après ce délai de 6 mois.
La suspension des intérêts s'achève soit à la fin du mois au cours duquel le contribuable a saisi le tribunal de première de l'affaire (nouvelle procédure), soit en l'absence d'une telle demande, à la fin du mois au cours duquel la décision précitée a été notifiée.
Cette période de suspension des intérêts de retard après réclamation est ainsi illimitée dans le temps.
Les intérêts moratoires sont...
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