Validité du commandement signifié à parquet et prescription
Auteur | Mélanie Daube |
Fonction | Licenciée en droit de l'Université Libre de Bruxelles |
Par jugement inÈdit du 9 mai 2005, le Tribunal de premiËre instance de Charleroi, chambre des saisies, a accordÈ mainlevÈe de diverses saisies pratiquÈes ‡ l'encontre de deux contribuables domiciliÈs ‡ l'Ètranger. La mainlevÈe a, pour certains des exercices d'imposition visÈs par la saisie, ÈtÈ motivÈe par la reconnaissance de la prescription de l'action en recouvrement de l'Etat belge au moment de la saisie.
Si depuis quelque temps l'argument de prescription de cette action en recouvrement de l'Etat belge est bien souvent avancÈ devant les diffÈrentes chambres des saisies, les oppositions Ètant fondÈes sur la validitÈ de la signification d'un commandement, lorsqu'une imposition est contestÈe, au titre d'acte interruptif de prescription, l'espËce concernÈe par le jugement du 9 mai 2005 est quelque peu diffÈrente en ce que l'imposition concernÈe ne fut contestÈe que postÈrieurement ‡ la saisie.
L'opposition introduite faisait cependant valoir la nullitÈ du commandement - et en consÈquence l'absence d'interruption valable de la prescription de l'action en recouvrement de l'Etat belge - en raison du fait que celui-ci avait ÈtÈ signifiÈ ‡ Parquet alors que les contribuables Ètaient domiciliÈs ‡ l'Ètranger. L'Etat belge soutenait devant le juge des saisies qu'‡ l'Èpoque de la signification du commandement litigieux, les contribuables Ètaient sans domicile ou rÈsidence connus, ni en Belgique ni ‡ l'Ètranger, de sorte que c'est ‡ bon droit que celui-ci avait ÈtÈ signifiÈ ‡ Parquet.
L'Etat belge avanÁait, au titre de preuve, la radiation d'office des contribuables, de sorte que le commandement pouvait valablement Ítre signifiÈ ‡ Parquet en vertu...
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