{"id":1973,"date":"2017-02-08T09:27:50","date_gmt":"2017-02-08T08:27:50","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/fr\/?p=1973"},"modified":"2017-11-22T21:13:31","modified_gmt":"2017-11-22T20:13:31","slug":"une-regularisation-fiscale-a-la-carte-nest-pas-possible","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/une-regularisation-fiscale-a-la-carte-nest-pas-possible\/","title":{"rendered":"Une r\u00e9gularisation fiscale \u00e0 la carte n\u2019est pas possible"},"content":{"rendered":"<p>La loi instaurant une proc\u00e9dure permanente de r\u00e9gularisation fiscale est entr\u00e9e en vigueur le 1<sup>er<\/sup> ao\u00fbt 2016. Dans un article pr\u00e9c\u00e9dent, les grands axes de cette proc\u00e9dure furent explicit\u00e9s. En vue d\u2019\u00e9claircir certaines zones d\u2019ombre, le SPF Finances a publi\u00e9, sur son site internet, une FAQ.<\/p>\n<p>La FAQ d\u00e9crit la mani\u00e8re dont le SPF Finances traitera une demande de r\u00e9gularisation dans laquelle le d\u00e9clarant donne des informations uniquement sur les revenus fiscalement prescrits (nous pensons ici, entre autres aux revenus mobiliers) mais rien sur les capitaux fiscalement prescrits. Dans un tel cas de figure, il sera demand\u00e9 au d\u00e9clarant de d\u00e9montrer, au moyen d\u2019une preuve \u00e9crite, que les capitaux fiscalement prescrits ont \u00e9t\u00e9 soumis, par le pass\u00e9, \u00e0 leur r\u00e9gime fiscal ordinaire. Si le d\u00e9clarant n\u2019apporte pas cette preuve, le pr\u00e9l\u00e8vement sera calcul\u00e9 capital fiscalement prescrit inclus.<\/p>\n<p>La FAQ poursuit en indiquant que le d\u00e9clarant peut introduire un recours aupr\u00e8s du Tribunal de premi\u00e8re instance contre le calcul effectu\u00e9 par le Point-Contact R\u00e9gularisation. Il convient d\u2019accueillir favorablement cette clarification. Il ne s\u2019agit n\u00e9anmoins pas d\u2019une concession offerte au contribuable. En effet, la FAQ ne fait que reproduire l\u00e0 les enseignements de la Cour Constitutionnelle qui, dans un arr\u00eat du 19 septembre 2014, indiqua que le contribuable ne pouvait se voir refuser l\u2019acc\u00e8s \u00e0 un tribunal dans le cadre de la proc\u00e9dure de r\u00e9gularisation.<\/p>\n<p>Le contribuable n\u2019a la possibilit\u00e9 d\u2019introduire qu\u2019<u>une<\/u> d\u00e9claration de r\u00e9gularisation. Il convient donc d\u2019\u00eatre particuli\u00e8rement attentif afin de d\u00e9clarer la totalit\u00e9 des avoirs devant l\u2019\u00eatre. La FAQ pr\u00e9cise que le contribuable ayant d\u00e9j\u00e0 introduit une r\u00e9gularisation fiscale sous l\u2019empire des DLU pr\u00e9c\u00e9dentes conserve la possibilit\u00e9 d\u2019utiliser la nouvelle proc\u00e9dure.<\/p>\n<p>On ne saurait trop insister sur le fait que la pr\u00e9sente proc\u00e9dure de r\u00e9gularisation offre l\u2019immunit\u00e9 p\u00e9nale et fiscale au contribuable.<\/p>\n<p>Il va sans dire que le soutien d\u2019un sp\u00e9cialiste dans cette mati\u00e8re sensible est un atout consid\u00e9rable.<\/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>La loi instaurant une proc\u00e9dure permanente de r\u00e9gularisation fiscale est entr\u00e9e en vigueur le 1er ao\u00fbt 2016. Dans un article pr\u00e9c\u00e9dent, les grands axes de&#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":[137],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Une r\u00e9gularisation fiscale \u00e0 la carte n\u2019est pas possible | 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-regularisation-fiscale-a-la-carte-nest-pas-possible\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Une r\u00e9gularisation fiscale \u00e0 la carte n\u2019est pas possible | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"La loi instaurant une proc\u00e9dure permanente de r\u00e9gularisation fiscale est entr\u00e9e en vigueur le 1er ao\u00fbt 2016. 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