{"id":1922,"date":"2017-02-07T09:09:27","date_gmt":"2017-02-07T08:09:27","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/fr\/?p=1922"},"modified":"2017-11-22T21:13:32","modified_gmt":"2017-11-22T20:13:32","slug":"une-notification-prealable-en-matiere-de-tva-nest-pas-exigee-prealablement-a-des-actes-dinvestigation-relatifs-a-des-soupcons-de-fraude-fiscale-pas-de-violation-du-principe-d","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/une-notification-prealable-en-matiere-de-tva-nest-pas-exigee-prealablement-a-des-actes-dinvestigation-relatifs-a-des-soupcons-de-fraude-fiscale-pas-de-violation-du-principe-d\/","title":{"rendered":"Une notification pr\u00e9alable, en mati\u00e8re de TVA, n\u2019est pas exig\u00e9e pr\u00e9alablement \u00e0 des actes d\u2019investigation relatifs \u00e0 des soup\u00e7ons de fraude fiscale. Pas de violation du principe d\u2019\u00e9galit\u00e9 selon la Cour constitutionnelle. Evolution dangereuse !"},"content":{"rendered":"<p>Le Code des imp\u00f4ts sur les revenus pr\u00e9voit un d\u00e9lai d\u2019investigation de 3 ans de sorte qu\u2019en principe, une fois pass\u00e9 ce d\u00e9lai, le contribuable ne peut plus \u00eatre sujet d\u2019un contr\u00f4le fiscal sauf dans le cas d\u2019une prolongation de ce d\u00e9lai en raison de soup\u00e7ons de fraude fiscale. Dans ce cas, avant d\u2019investiguer, l\u2019administration doit avoir fait conna\u00eetre pr\u00e9alablement, par \u00e9crit et de mani\u00e8re pr\u00e9cise, les indices de fraude qu\u2019elle a relev\u00e9s contre le contribuable.<\/p>\n<p>La Cour de Cassation a d\u00e9j\u00e0 jug\u00e9 qu\u2019il ressort des dispositions du Code de la TVA que la notification d\u2019indices de fraude ne doit pr\u00e9c\u00e9der que le recouvrement de la TVA et non les investigations qui seraient effectu\u00e9es dans le d\u00e9lai prolong\u00e9.<\/p>\n<p>Il existe donc une diff\u00e9rence de traitement entre deux cat\u00e9gories de contribuables. Dans le syst\u00e8me de la TVA, la notification pr\u00e9alable est uniquement une condition n\u00e9cessaire pour pouvoir r\u00e9aliser une rectification dans le d\u00e9lai de quatre ans mais cela ne vaut en aucune mani\u00e8re comme condition de l&rsquo;exercice r\u00e9gulier d&rsquo;un contr\u00f4le fiscal lors dudit d\u00e9lai. Il en va autrement en mati\u00e8re d\u2019imp\u00f4t sur les revenus o\u00f9 l\u2019administration doit communiquer au contribuable la notification pr\u00e9alable d\u2019indices de fraude pour pouvoir b\u00e9n\u00e9ficier du d\u00e9lai d\u2019investigation de 7 ans, sous peine de nullit\u00e9 de l\u2019imposition.<\/p>\n<p>La Cour constitutionnelle consid\u00e8re qu\u2019il n\u2019y a pas de rupture du principe d\u2019\u00e9galit\u00e9 vu que l\u2019administration n\u2019a pas pris de d\u00e9cision qui affecte la situation fiscale du contribuable et ce, en d\u00e9pit du fait que le contribuable ne soit pas inform\u00e9 des \u00e9ventuels devoirs d\u2019investigation accomplis \u00e0 son encontre et bien qu\u2019il ne soit pas en mesure de les contester (\u00e0 ce stade).<br \/>\nIl s\u2019agit d\u2019une \u00e9volution dangereuse qu\u2019il convient de tenir \u00e0 l\u2019\u0153il.<\/p>\n<p>Contactez LAUWERS LAW Avocats Fiscalistes pour toutes vos questions et\/ou remarques \u00e0 ce sujet.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le Code des imp\u00f4ts sur les revenus pr\u00e9voit un d\u00e9lai d\u2019investigation de 3 ans de sorte qu\u2019en principe, une fois pass\u00e9 ce d\u00e9lai, le contribuable&#8230;<\/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":[144],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Une notification pr\u00e9alable, en mati\u00e8re de TVA, n\u2019est pas exig\u00e9e pr\u00e9alablement \u00e0 des actes d\u2019investigation relatifs \u00e0 des soup\u00e7ons de fraude fiscale. Pas de violation du principe d\u2019\u00e9galit\u00e9 selon la Cour constitutionnelle. Evolution dangereuse ! | 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-notification-prealable-en-matiere-de-tva-nest-pas-exigee-prealablement-a-des-actes-dinvestigation-relatifs-a-des-soupcons-de-fraude-fiscale-pas-de-violation-du-principe-d\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Une notification pr\u00e9alable, en mati\u00e8re de TVA, n\u2019est pas exig\u00e9e pr\u00e9alablement \u00e0 des actes d\u2019investigation relatifs \u00e0 des soup\u00e7ons de fraude fiscale. Pas de violation du principe d\u2019\u00e9galit\u00e9 selon la Cour constitutionnelle. Evolution dangereuse ! | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"Le Code des imp\u00f4ts sur les revenus pr\u00e9voit un d\u00e9lai d\u2019investigation de 3 ans de sorte qu\u2019en principe, une fois pass\u00e9 ce d\u00e9lai, le contribuable...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/lauwers-law.be\/fr\/une-notification-prealable-en-matiere-de-tva-nest-pas-exigee-prealablement-a-des-actes-dinvestigation-relatifs-a-des-soupcons-de-fraude-fiscale-pas-de-violation-du-principe-d\/\" \/>\n<meta property=\"og:site_name\" content=\"Lauwers Law\" \/>\n<meta property=\"article:published_time\" content=\"2017-02-07T08:09:27+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-11-22T20:13:32+00:00\" \/>\n<meta name=\"author\" content=\"Thierry Lauwers\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@lauwersthierry\" \/>\n<meta name=\"twitter:site\" content=\"@lauwersthierry\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Thierry Lauwers\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/lauwers-law.be\/fr\/une-notification-prealable-en-matiere-de-tva-nest-pas-exigee-prealablement-a-des-actes-dinvestigation-relatifs-a-des-soupcons-de-fraude-fiscale-pas-de-violation-du-principe-d\/\",\"url\":\"https:\/\/lauwers-law.be\/fr\/une-notification-prealable-en-matiere-de-tva-nest-pas-exigee-prealablement-a-des-actes-dinvestigation-relatifs-a-des-soupcons-de-fraude-fiscale-pas-de-violation-du-principe-d\/\",\"name\":\"Une notification pr\u00e9alable, en mati\u00e8re de TVA, n\u2019est pas exig\u00e9e pr\u00e9alablement \u00e0 des actes d\u2019investigation relatifs \u00e0 des soup\u00e7ons de fraude fiscale. Pas de violation du principe d\u2019\u00e9galit\u00e9 selon la Cour constitutionnelle. Evolution dangereuse ! | Lauwers Law\",\"isPartOf\":{\"@id\":\"https:\/\/lauwers-law.be\/#website\"},\"datePublished\":\"2017-02-07T08:09:27+00:00\",\"dateModified\":\"2017-11-22T20:13:32+00:00\",\"author\":{\"@id\":\"https:\/\/lauwers-law.be\/#\/schema\/person\/5ccfde4f6cf859f3c73167c31327e5f3\"},\"breadcrumb\":{\"@id\":\"https:\/\/lauwers-law.be\/fr\/une-notification-prealable-en-matiere-de-tva-nest-pas-exigee-prealablement-a-des-actes-dinvestigation-relatifs-a-des-soupcons-de-fraude-fiscale-pas-de-violation-du-principe-d\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/lauwers-law.be\/fr\/une-notification-prealable-en-matiere-de-tva-nest-pas-exigee-prealablement-a-des-actes-dinvestigation-relatifs-a-des-soupcons-de-fraude-fiscale-pas-de-violation-du-principe-d\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/lauwers-law.be\/fr\/une-notification-prealable-en-matiere-de-tva-nest-pas-exigee-prealablement-a-des-actes-dinvestigation-relatifs-a-des-soupcons-de-fraude-fiscale-pas-de-violation-du-principe-d\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/lauwers-law.be\/fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Une notification pr\u00e9alable, en mati\u00e8re de TVA, n\u2019est pas exig\u00e9e pr\u00e9alablement \u00e0 des actes d\u2019investigation relatifs \u00e0 des soup\u00e7ons de fraude fiscale. Pas de violation du principe d\u2019\u00e9galit\u00e9 selon la Cour constitutionnelle. Evolution dangereuse !\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/lauwers-law.be\/#website\",\"url\":\"https:\/\/lauwers-law.be\/\",\"name\":\"Lauwers Law\",\"description\":\"Avocats en Droit Fiscal\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/lauwers-law.be\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/lauwers-law.be\/#\/schema\/person\/5ccfde4f6cf859f3c73167c31327e5f3\",\"name\":\"Thierry Lauwers\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/lauwers-law.be\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/ad03e3c1a35f686f49036f94c0700e41?s=96&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/ad03e3c1a35f686f49036f94c0700e41?s=96&r=g\",\"caption\":\"Thierry Lauwers\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Une notification pr\u00e9alable, en mati\u00e8re de TVA, n\u2019est pas exig\u00e9e pr\u00e9alablement \u00e0 des actes d\u2019investigation relatifs \u00e0 des soup\u00e7ons de fraude fiscale. Pas de violation du principe d\u2019\u00e9galit\u00e9 selon la Cour constitutionnelle. Evolution dangereuse ! | Lauwers Law","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/lauwers-law.be\/fr\/une-notification-prealable-en-matiere-de-tva-nest-pas-exigee-prealablement-a-des-actes-dinvestigation-relatifs-a-des-soupcons-de-fraude-fiscale-pas-de-violation-du-principe-d\/","og_locale":"fr_FR","og_type":"article","og_title":"Une notification pr\u00e9alable, en mati\u00e8re de TVA, n\u2019est pas exig\u00e9e pr\u00e9alablement \u00e0 des actes d\u2019investigation relatifs \u00e0 des soup\u00e7ons de fraude fiscale. Pas de violation du principe d\u2019\u00e9galit\u00e9 selon la Cour constitutionnelle. Evolution dangereuse ! | Lauwers Law","og_description":"Le Code des imp\u00f4ts sur les revenus pr\u00e9voit un d\u00e9lai d\u2019investigation de 3 ans de sorte qu\u2019en principe, une fois pass\u00e9 ce d\u00e9lai, le contribuable...","og_url":"https:\/\/lauwers-law.be\/fr\/une-notification-prealable-en-matiere-de-tva-nest-pas-exigee-prealablement-a-des-actes-dinvestigation-relatifs-a-des-soupcons-de-fraude-fiscale-pas-de-violation-du-principe-d\/","og_site_name":"Lauwers Law","article_published_time":"2017-02-07T08:09:27+00:00","article_modified_time":"2017-11-22T20:13:32+00:00","author":"Thierry Lauwers","twitter_card":"summary_large_image","twitter_creator":"@lauwersthierry","twitter_site":"@lauwersthierry","twitter_misc":{"\u00c9crit par":"Thierry Lauwers","Dur\u00e9e de lecture estim\u00e9e":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/lauwers-law.be\/fr\/une-notification-prealable-en-matiere-de-tva-nest-pas-exigee-prealablement-a-des-actes-dinvestigation-relatifs-a-des-soupcons-de-fraude-fiscale-pas-de-violation-du-principe-d\/","url":"https:\/\/lauwers-law.be\/fr\/une-notification-prealable-en-matiere-de-tva-nest-pas-exigee-prealablement-a-des-actes-dinvestigation-relatifs-a-des-soupcons-de-fraude-fiscale-pas-de-violation-du-principe-d\/","name":"Une notification pr\u00e9alable, en mati\u00e8re de TVA, n\u2019est pas exig\u00e9e pr\u00e9alablement \u00e0 des actes d\u2019investigation relatifs \u00e0 des soup\u00e7ons de fraude fiscale. Pas de violation du principe d\u2019\u00e9galit\u00e9 selon la Cour constitutionnelle. Evolution dangereuse ! | Lauwers Law","isPartOf":{"@id":"https:\/\/lauwers-law.be\/#website"},"datePublished":"2017-02-07T08:09:27+00:00","dateModified":"2017-11-22T20:13:32+00:00","author":{"@id":"https:\/\/lauwers-law.be\/#\/schema\/person\/5ccfde4f6cf859f3c73167c31327e5f3"},"breadcrumb":{"@id":"https:\/\/lauwers-law.be\/fr\/une-notification-prealable-en-matiere-de-tva-nest-pas-exigee-prealablement-a-des-actes-dinvestigation-relatifs-a-des-soupcons-de-fraude-fiscale-pas-de-violation-du-principe-d\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/lauwers-law.be\/fr\/une-notification-prealable-en-matiere-de-tva-nest-pas-exigee-prealablement-a-des-actes-dinvestigation-relatifs-a-des-soupcons-de-fraude-fiscale-pas-de-violation-du-principe-d\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/lauwers-law.be\/fr\/une-notification-prealable-en-matiere-de-tva-nest-pas-exigee-prealablement-a-des-actes-dinvestigation-relatifs-a-des-soupcons-de-fraude-fiscale-pas-de-violation-du-principe-d\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/lauwers-law.be\/fr\/"},{"@type":"ListItem","position":2,"name":"Une notification pr\u00e9alable, en mati\u00e8re de TVA, n\u2019est pas exig\u00e9e pr\u00e9alablement \u00e0 des actes d\u2019investigation relatifs \u00e0 des soup\u00e7ons de fraude fiscale. Pas de violation du principe d\u2019\u00e9galit\u00e9 selon la Cour constitutionnelle. Evolution dangereuse !"}]},{"@type":"WebSite","@id":"https:\/\/lauwers-law.be\/#website","url":"https:\/\/lauwers-law.be\/","name":"Lauwers Law","description":"Avocats en Droit Fiscal","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/lauwers-law.be\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"fr-FR"},{"@type":"Person","@id":"https:\/\/lauwers-law.be\/#\/schema\/person\/5ccfde4f6cf859f3c73167c31327e5f3","name":"Thierry Lauwers","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/lauwers-law.be\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/ad03e3c1a35f686f49036f94c0700e41?s=96&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/ad03e3c1a35f686f49036f94c0700e41?s=96&r=g","caption":"Thierry Lauwers"}}]}},"_links":{"self":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/posts\/1922\/"}],"collection":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/users\/2\/"}],"replies":[{"embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/comments\/?post=1922"}],"version-history":[{"count":0,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/posts\/1922\/revisions\/"}],"wp:attachment":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/media\/?parent=1922"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/categories\/?post=1922"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/tags\/?post=1922"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}