TVA, faillite et prescription
Auteur | Sabrina Scarna |
Les modes interruptifs de la prescription en matiËre de TVA sont visÈs par les articles 83 et 85 du Code de la taxe sur la valeur ajoutÈe. La premiËre de ces dispositions Ètablit que les prescriptions tant pour le recouvrement que la restitution de la taxe, des intÈrÍts et des amendes fiscales, sont interrompues de la maniËre et dans les conditions prÈvues par les articles 2244 et suivants du Code civil, l'article 85 du Code de la TVA confËre ‡ la notification de la contrainte par voie de lettre recommandÈe ce mÍme effet interruptif. En cas d'interruption, une nouvelle prescription susceptible d'Ítre interrompue de la mÍme maniËre est acquise aprËs le dernier acte interruptif de la prÈcÈdente prescription.
La Cour de cassation dans un arrÍt du 13 novembre 1997 a dÈcidÈ que ´ la dÈclaration par le crÈancier de sa crÈance envers la faillite soumet une action ‡ la justice et que cette dÈclaration et l'admission consÈcutive au passif constituent une interruption de la prescription et ce, tant ‡ l'Ègard ‡ l'Ègard de la masse qu'‡ l'Ègard du failli lui-mÍme ª.
DËs lors, la dÈclaration et l'admission consÈcutive au passif sont des actes interruptifs de la prescription. Commence alors ‡ courir un dÈlai Èquivalent suite ‡ cet acte interruptif.
Cependant, la Cour de cassation, se basant sur l'article 2251 du Code civil lu conjointement avec l'article 452 de la loi sur les faillites , a dÈcidÈ ´ que la prescription ne court pas contre un crÈancier qui a dÈclarÈ sa...
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