{"id":2023,"date":"2017-04-04T10:05:14","date_gmt":"2017-04-04T09:05:14","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/fr\/?p=2023"},"modified":"2017-12-01T10:10:21","modified_gmt":"2017-12-01T09:10:21","slug":"le-fisc-peut-il-acheter-des-donnees-bancaires","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/le-fisc-peut-il-acheter-des-donnees-bancaires\/","title":{"rendered":"Le fisc peut-il acheter des donn\u00e9es bancaires ?"},"content":{"rendered":"<p>C\u2019est une question qui revient souvent lorsque la presse fait \u00e9cho d\u2019achats, par des administrations fiscales \u00e9trang\u00e8res, de donn\u00e9es permettant de mettre \u00e0 nu des cas de fraudes fiscales. Une des affaires les plus retentissantes en la mati\u00e8re concerne l\u2019achat en 2012, par un Land allemand, de donn\u00e9es bancaires suisses. Certaines donn\u00e9es furent ensuite transmises \u00e0 des administrations fiscales \u00e9trang\u00e8res afin de faciliter la lutte contre la fraude.<\/p>\n<p>Plus r\u00e9cemment encore, les autorit\u00e9s fiscales danoises ont \u00e9galement achet\u00e9 des donn\u00e9es bancaires aupr\u00e8s de lanceurs d\u2019alerte.<\/p>\n<p>La question a \u00e9t\u00e9 pos\u00e9e au Ministre des Finances\u00a0: le fisc belge peut-il acheter des donn\u00e9es bancaires \u00e0 des tiers\u00a0?<\/p>\n<p>La r\u00e9ponse est non. Dans l\u2019\u00e9tat actuel de la l\u00e9gislation, les pouvoirs d\u2019investigation de l\u2019administration fiscale belge ne permettent pas l\u2019acquisition de donn\u00e9es bancaires.<\/p>\n<p>Le Ministre a n\u00e9anmoins charg\u00e9 l\u2019inspection sp\u00e9ciale des imp\u00f4ts de cr\u00e9er un groupe de travail dont la mission est d\u2019analyser la possibilit\u00e9 future d\u2019acheter de telles donn\u00e9es, les cons\u00e9quences budg\u00e9taires y associ\u00e9es, ainsi que les aspects proc\u00e9duraux tels que notamment l\u2019opposabilit\u00e9 au contribuable des preuves recueillies et le statut des lanceurs d\u2019alerte. Le rapport de ce groupe de travail est attendu au printemps 2017 et pourrait d\u00e9boucher sur un projet de loi.<\/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>C\u2019est une question qui revient souvent lorsque la presse fait \u00e9cho d\u2019achats, par des administrations fiscales \u00e9trang\u00e8res, de donn\u00e9es permettant de mettre \u00e0 nu des&#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":[172],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le fisc peut-il acheter des donn\u00e9es bancaires ? | 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\/le-fisc-peut-il-acheter-des-donnees-bancaires\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le fisc peut-il acheter des donn\u00e9es bancaires ? 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