{"id":1322,"date":"2015-10-14T15:33:02","date_gmt":"2015-10-14T14:33:02","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=1322"},"modified":"2017-12-01T10:26:13","modified_gmt":"2017-12-01T09:26:13","slug":"une-astreinte-afin-dobtenir-des-informations-du-contribuable","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/une-astreinte-afin-dobtenir-des-informations-du-contribuable\/","title":{"rendered":"Une astreinte afin d’obtenir des informations du contribuable"},"content":{"rendered":"

L\u2019administration fiscale a la possibilit\u00e9\u00a0de demander au juge d’ordnner une astreinte\u00a0quand un contribuable refuse de communiquer des informations. La Cour europ\u00e9enne des droits de l’homme (CEDH) a confirm\u00e9 cette th\u00e8se dans un arr\u00eat de 16 juin 2015.<\/p>\n

L’article 6 CDEH reprend\u00a0le droit \u00e0 un proc\u00e8s \u00e9quitable – y compris le droit \u00e0 la pr\u00e9somption d’innocence\u00a0et le droit de ne pas s\u2019incriminer soi-m\u00eame.<\/p>\n

Cet article n’est pas viol\u00e9 quand on demande \u00e0 un contribuable de donner des renseignements\u00a0concernant sa situation\u00a0financi\u00e8re. C\u2019est une mani\u00e8re g\u00e9n\u00e9ralis\u00e9e, qui est appliqu\u00e9 par toutes les administrations\u00a0fiscales.<\/p>\n

Par contre, quand on veut infliger une\u00a0amande administrative \u00e0 caract\u00e8re p\u00e9nal ou on est victime d’une poursuite p\u00e9nale,le contribuable ne peut \u00eatre oblig\u00e9 de transmettre les informations qui m\u00e8nerait \u00e0 sa propre\u00a0incrimination.<\/p>\n

La Cour\u00a0a jug\u00e9 dans cet arr\u00ea r\u00e9cent qu’une astreinte peut \u00eatre impos\u00e9e comme moyen de pression afin de pouvoir obtenir des informations du contribuable.<\/p>\n

Les droits du contribuable, plus pr\u00e9cis\u00e9ment le droit de ne pas s\u2019incriminer, est prot\u00e9g\u00e9 \u00e0 suffisance parce\u00a0que la Cour Supr\u00eame des Pays-Bas a souscrit\u00a0que l\u2019information ne\u00a0peut pas \u00eatre utilis\u00e9e pour infliger une amende administrative ou une poursite p\u00e9nale.<\/p>\n

La Cour estime qu’il n’y a pas de violation de l\u2019article 6 CDEH<\/p>\n

Les avocats en droit fiscal LAUWERS & SEUTIN restent\u00a0\u00e0 votre disposition pour r\u00e9pondre \u00e0 toutes vos questions ou remarques \u00e0 ce sujet.<\/p>\n","protected":false},"excerpt":{"rendered":"

L\u2019administration fiscale a la possibilit\u00e9\u00a0de demander au juge d’ordnner une astreinte\u00a0quand un contribuable refuse de communiquer des informations. La Cour europ\u00e9enne des droits de l’homme…<\/p>\n","protected":false},"author":2,"featured_media":0,"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":[136],"tags":[],"yoast_head":"\nUne astreinte afin d'obtenir des informations du contribuable | Lauwers Law<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lauwers-law.be\/fr\/une-astreinte-afin-dobtenir-des-informations-du-contribuable\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Une astreinte afin d'obtenir des informations du contribuable | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"L\u2019administration fiscale a la possibilit\u00e9\u00a0de demander au juge d’ordnner une astreinte\u00a0quand un contribuable refuse de communiquer des informations. 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