Une déclaration déposée par un mandataire n’équivaut pas à une déclaration inexistante
Auteur | Florence Cappuyns |
En vertu de l’article 305 du Code des impôts sur les revenus (ci-après « CIR 92 »), les contribuables qui sont assujettis à l’impôt des personnes physiques, à l’impôt des sociétés ou encore à l’impôt des personnes morales, doivent remettre, chaque année, à l’Administration une déclaration fiscale. L’alinéa 5 de cet article dispose que les contribuables peuvent faire appel à un mandataire afin que celui-ci remplisse et introduise la déclaration fiscale. Il devra alors justifier du mandat général en vertu duquel il agit.
En principe, l’impôt peut être établi valablement jusqu’au 30 juin de l’année qui suit celle dont le millésime désigne l’exercice d’imposition (article 359 du CIR 92).
L’article 354, alinéa 1er du CIR 92 prévoit, quant à lui, qu’en cas d’absence de déclaration, l’impôt ou le supplément peut, par dérogation à l’article 359, être établi pendant trois ans à partir du 1er janvier de l’année qui désigne l’exercice d’imposition pour lequel l’impôt est dû.
La Cour de cassation a rendu un arrêt très intéressant (Cass. 19 février 2015, RG n° F.14.0112.F). L’administration a enrôlé une cotisation originaire sur base uniquement de la partie I de la déclaration souscrite au nom des deux contribuables par leur mandataire. Elle n’a relevé aucune irrégularité, quant à l’existence du mandat. Une cotisation supplémentaire a ensuite été établie sur base, cette fois, de la partie II de la déclaration.
Les contribuables ont introduit une réclamation via leur mandataire, estimant que le délai pour enrôler cette cotisation supplémentaire avait expiré.
L’administration invoque qu’elle était en droit d’établir la cotisation supplémentaire dans le délai extraordinaire de trois ans, étant donné qu’un vice de forme affecte la déclaration...
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