La taxation d’office n’autorise pas l’arbitraire
Auteur | Idefisc |
Lorsqu'un contribuable fait obstacle au travail de l’administration et/ou complique l’établissement de l'assiette imposable, le législateur a offert à l’administration la possibilité d’établir une taxation d'office sur le montant des revenus présumés.
Conformément à l’article 351 du CIR, l’administration peut procéder à la taxation d'office en raison du montant des revenus imposables qu'elle peut présumer, eu égard aux éléments dont elle dispose, notamment lorsque le contribuable n'a remis aucune déclaration d'impôts ou l'a remise tardivement.
Lorsqu’il est procédé à la taxation d'office, la charge de la preuve est renversée, c’est-à-dire que la taxation établie d’office est présumée être correcte, à moins que (i) le contribuable n'en apporte la preuve contraire et/ou (ii) le contribuable ne prouve que l’assiette imposable a été établie de manière arbitraire par l’administration.
La Cour d’appel d’Anvers donne raison au contribuable dans l’affaire suivante : elle a récemment décidé que l’administration avait agi de manière arbitraire en ne tenant pas compte, au moment de l’établissement de la cotisation, des coûts salariaux, des amortissements et des coûts d’emprunts dont elle avait eu connaissance lors de l’établissement de la cotisation, même si ces éléments ne lui avaient été communiqués que dans une déclaration tardive, après l'envoi d'un avis de taxation d'office (Anvers, 6 janvier 2009).
En l'espèce, il s’agissait d’un litige à l’impôt des personnes physiques dans lequel les contribuables n’avaient introduit aucune déclaration d'impôts pour l’exercice d'imposition en question.
L’administration avait ensuite envoyé un avis de taxation d'office dans lequel elle annonçait qu’elle allait procéder d’office à l’établissement de la...
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