VLABEL : nuire pour exister
L’on sait que non seulement les droits d’enregistrement et de succession sont régionalisés, mais qu’ils sont désormais perçus par la région flamande elle-même, qui dispose de sa propre administration, dénommée VLABEL. Celle-ci s’est également approprié le droit de donner des rulings dans les domaines relevant des compétences régionales, et donc en matière de droits d’enregistrement et de succession.
Il faut constater que dans de nombreux domaines, dont les assurances-vie, et notamment la question des donations des droits du preneur à des héritiers, cette administration s’est clairement démarquée des positions qui étaient celles de l’administration fédérale de l’enregistrement, et du Service des Décisions Anticipées fédéral, et ce chaque fois en étendant de manière tout à fait démesurée la notion d’abus fiscal, contenue dans le Code flamand, mais qui est la transposition exacte de la...
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