Violation du délai raisonnable
Auteur | Sabrina Scarna |
Dans un jugement du 18 janvier 2002, le tribunal de premiËre instance de Bruxelles a, aprËs avoir annulÈ l'impÙt, octroyÈ au contribuable, des dommages et intÈrÍts pour violation du dÈlai raisonnable. Le montant allouÈ s'Èlevait ‡ 1.100.000 F (27.268,29 Eu.), estimÈ ex Êquo et bono.
Les cotisations visaient les exercices d'imposition 1981 ‡ 1986. Une premiËre rÈclamation avait ÈtÈ introduite par le contribuable le 26 janvier 1988 et avait abouti 11 ans plus tard, soit le 27 janvier 1999. ParallËlement, les actes d'instruction - au niveau pÈnal (sur base desquels les cotisations avaient ÈtÈ Ètablies) - avaient ÈtÈ clÙturÈs en 1986 et la chambre du conseil avait rendu une ordonnance de non-lieu le 13 octobre 1992.
Le 27 janvier 1999, soit 7 ans aprËs la dÈcision de la chambre du conseil, le directeur dÈcida d'annuler pour vice de forme et la cotisation fut rÈenrÙlÈe. Une nouvelle rÈclamation fut dËs lors Ítre introduite et aboutit ‡ une dÈcision du directeur du 9 juin 2000.
Le tribunal a d'une part constatÈ que l'imposition Ètait nulle. Il a en outre estimÈ qu'il avait fallu attendre plus de douze ans avant d'avoir accËs ‡ un dÈbat judiciaire. Cette attente avait crÈÈ un dommage grave dans le chef du contribuable qui, ‚gÈ au moment des faits, avait vu la fin de sa vie g‚chÈe par des persÈcutions...
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