Dégrèvement d'office et arrêt de la Cour d'arbitrage
Auteur | Sabrina Scarna |
Lorsque le contribuable conteste l'impôt, celui-ci doit nécessairement introduire une réclamation dans un délai de trois mois à dater de l'envoi de l'avertissement-extrait de rôle (article 371 et suivants du CIR)
Il existe par ailleurs une disposition légale qui permet d'obtenir un dégrèvement d'office lorsque des surtaxes apparaissent à la lumière de faits nouveaux dont la production ou l'allégation tardive par le contribuable est justifiée par de justes motifs.
La question s'est dès lors posée de savoir quel recours était offert au contribuable lorsqu'il souhaite remettre en cause une imposition établie sur base de dispositions du Code dont l'inconstitutionnalité a été reconnue par la Cour d'arbitrage alors que le délai de réclamation est expiré.
S'il s'agit d'un arrêt rendu en annulation, la loi prévoit un nouveau délai de réclamation égal à six mois à dater du jour de la publication de l'arrêt au moniteur belge.
Par contre, lorsqu'il s'agit d'une décision sur une question préjudicielle, la loi ne prévoit aucun nouveau recours.
A ce sujet, l'administration admet que les arrêts rendus par la Cour d'arbitrage sur une question préjudicielle constituent un fait nouveau probant au sens de l'article 376, §1er du CIR 92. Le contribuable est...
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