{"id":10146,"date":"2019-11-03T21:13:33","date_gmt":"2019-11-03T20:13:33","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=10146"},"modified":"2019-11-03T21:13:33","modified_gmt":"2019-11-03T20:13:33","slug":"comment-faire-courir-les-interets-moratoires-precisions-de-la-circulaire-2019-c-105","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/comment-faire-courir-les-interets-moratoires-precisions-de-la-circulaire-2019-c-105\/","title":{"rendered":"Comment faire courir les int\u00e9r\u00eats moratoires? Pr\u00e9cisions de la Circulaire 2019\/C\/105"},"content":{"rendered":"<p><strong>Il existe deux types d\u2019int\u00e9r\u00eats que les redevables de l\u2019imp\u00f4t sur les revenus devraient garder \u00e0 l\u2019esprit<\/strong>:<\/p>\n<ul>\n<li>Les int\u00e9r\u00eats de retard, ceux \u00e0 verser \u00e0 l\u2019Etat en cas de non-paiement de l\u2019imp\u00f4t dans le d\u00e9lai l\u00e9gal. Ils s\u2019\u00e9l\u00e8vent \u00e0 4% de la somme totale.<\/li>\n<li>Les int\u00e9r\u00eats moratoires, qui sont ceux dus par l\u2019\u00e9tat au contribuable. Ils sont fix\u00e9s \u00e0 2% l\u2019an.<\/li>\n<\/ul>\n<p><strong>Dans quel cas de figure l\u2019Etat est-il redevable d\u2019int\u00e9r\u00eats moratoires?<\/strong><\/p>\n<p>Les int\u00e9r\u00eats ne peuvent uniquement \u00eatre accord\u00e9s qu\u2019apr\u00e8s un paiement effectif des sommes demand\u00e9s par l\u2019Etat. Ce paiement effectif peut prendre la forme d\u2019une imputation de pr\u00e9compte, un versement anticip\u00e9 ou autres cotisations. Une fois ces sommes vers\u00e9es, si elles ont \u00e9t\u00e9 injustement impos\u00e9es, elles peuvent faire l\u2019objet d\u2019un recours du contribuable. Lorsque l\u2019Administration consid\u00e8re ce recours comme fond\u00e9 et qu\u2019elle l\u2019acquiesce elle est tenue de rembourser la cotisation ou l\u2019exc\u00e8s de cotisation per\u00e7u. Un d\u00e9lai de remboursement s\u2019en suit.<\/p>\n<p>En cas de non-paiement par l\u2019Administration dans ce d\u00e9lai, le contribuable pourra pr\u00e9tendre \u00e0 l\u2019obtention d\u2019int\u00e9r\u00eats moratoires. Il convient d\u2019\u00eatre attentif \u00e0 l\u2019article 419 CIR\/92 qui liste les cas o\u00f9 aucun int\u00e9r\u00eat ne sera accord\u00e9. Comment faire courir les int\u00e9r\u00eats moratoires ? Pour les cotisations enr\u00f4l\u00e9es \u00e0 partir du 1er janvier 2018, les int\u00e9r\u00eats moratoires ne courent plus de plein droit.<\/p>\n<p>S\u2019ils \u00e9taient automatiquement attribu\u00e9s auparavant, l\u2019article 418 CIR\/92 impose d\u00e9sormais mettre l\u2019Administration en demeure de rembourser les sommes dues. Une demande \u00e9crite visant express\u00e9ment l\u2019attribution de tels int\u00e9r\u00eats n\u2019est pas n\u00e9cessaire. En effet, suivant la jurisprudence, la mise en demeure de voir ex\u00e9cuter l&rsquo;obligation principale emporte automatiquement celle de se voir attribuer les int\u00e9r\u00eats l\u00e9gaux.<\/p>\n<p><strong>Comment mettre l\u2019Administration en demeure?<\/strong><\/p>\n<p>La mise en demeure doit simplement se faire par \u00e9crit peu importe la forme. Seule condition, l\u2019\u00e9crit doit : \u00abExprimer de fa\u00e7on suffisamment clair la volont\u00e9 certaine du cr\u00e9ancier d\u2019exiger l\u2019ex\u00e9cution de la cr\u00e9ance dont il est titulaire\u00bb et constituer une \u00abInterpellation dont le d\u00e9biteur a d\u00fb n\u00e9cessairement induire qu&rsquo;il \u00e9tait mis en demeure d&rsquo;ex\u00e9cuter son obligation\u00bb<\/p>\n<p>La mise en demeure peut donc se faire :<\/p>\n<ul>\n<li>par sommation r\u00e9alis\u00e9e par exploit d\u2019huissier ;<\/li>\n<li>par lettre, m\u00eame non recommand\u00e9e, fax, mail ;<\/li>\n<li>ou par acte \u00e9quivalent (r\u00e9clamation ainsi que demande de d\u00e9gr\u00e8vement d\u2019office m\u00eame sur la plateforme MyMinfin) ;<\/li>\n<li>m\u00eame lorsque le contribuable r\u00e9clame contre sa propre d\u00e9claration ou un accord donn\u00e9 lors de la proc\u00e9dure ;<\/li>\n<li>et quelle que soit la forme de la d\u00e9cision de d\u00e9gr\u00e8vement ou d\u2019annulation.<\/li>\n<\/ul>\n<p><strong>Le conseil de Lauwers<\/strong><\/p>\n<p>Nous ne pouvons que trop vous conseiller de ne pas perdre de vue l\u2019expiration du d\u00e9lai de remboursement de l\u2019Administration afin de r\u00e9clamer les int\u00e9r\u00eats moratoires.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Il existe deux types d\u2019int\u00e9r\u00eats que les redevables de l\u2019imp\u00f4t sur les revenus devraient garder \u00e0 l\u2019esprit: Les int\u00e9r\u00eats de retard, ceux \u00e0 verser \u00e0&#8230;<\/p>\n","protected":false},"author":7,"featured_media":10147,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[195],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Comment faire courir les int\u00e9r\u00eats moratoires? 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