Une réclamation sous forme électronique est-elle valable?
Auteur | Olivier Neirynck |
C’est à cette question que le Tribunal de première instance d’Hasselt a dû récemment répondre, dans un litige où la réclamation du contribuable était revêtue non d’une signature manuscrite mais d’une « simple » signature électronique.
La réponse n’est pas dénuée d’importance, à une époque où l’on communique de plus en plus par la voie électronique et où nombre de contribuables sont probablement tentés d’envoyer leurs réclamations au fisc, au moyen d’un courriel.
Et cette réponse, livrée dans un jugement du 28 janvier 2010, est affirmative. Le raisonnement qui conduit le tribunal à une telle conclusion est, en substance, le suivant.
L’ancienne jurisprudence de la Cour de cassation, qui exige d’une réclamation, pour qu’elle soit valablement introduite, qu’elle soit signée (entendez, d’une façon manuscrite), ne valait que sous l’empire des règles de procédure applicables avant l’entrée en vigueur de la loi de réforme de la procédure fiscale de 1999.
Depuis cette réforme, le directeur régional des contributions n’exerce plus une fonction juridictionnelle mais agit au titre d’autorité administrative. La réclamation qui lui est adressée n’est donc plus un acte de procédure. Or, c’est précisément ce motif – la réclamation constitue un acte de procédure - qui, dans la jurisprudence de la Cour, justifiait l’exigence d’une signature manuscrite. Par ailleurs, les...
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