{"id":2089,"date":"2017-06-26T09:30:13","date_gmt":"2017-06-26T08:30:13","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/fr\/?p=2089"},"modified":"2017-11-22T21:13:30","modified_gmt":"2017-11-22T20:13:30","slug":"la-jurisprudence-pose-des-garde-fous-aux-visites-domiciliaires-en-matiere-fiscale","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/la-jurisprudence-pose-des-garde-fous-aux-visites-domiciliaires-en-matiere-fiscale\/","title":{"rendered":"La jurisprudence pose des garde-fous aux visites domiciliaires en mati\u00e8re fiscale."},"content":{"rendered":"

Depuis des ann\u00e9es, l\u2019administration fiscale obtient ais\u00e9ment l\u2019acc\u00e8s au domicile priv\u00e9 du contribuable via l\u2019autorisation d\u00e9livr\u00e9e \u00e0 cet effet par le juge de police. La Cour d\u2019appel de Gand a r\u00e9cemment jug\u00e9 que l\u2019autorisation d\u00e9livr\u00e9e par le juge doit \u00eatre correctement motiv\u00e9e. Le juge de police ne peut autoriser la visite que s\u2019il existe des \u00e9l\u00e9ments concrets sur base desquels on peut pr\u00e9sumer que des op\u00e9rations taxables se d\u00e9roulent dans l\u2019habitation priv\u00e9e. En l\u2019esp\u00e8ce, la Cour invalide l\u2019autorisation ce qui a pour cons\u00e9quence d\u2019\u00f4ter toute valeur probante aux documents examin\u00e9s et emport\u00e9s par le fisc. L\u2019administration fiscale ne peut pas utiliser ces documents dans le cadre de l\u2019\u00e9tablissement ou du recouvrement d\u2019une dette pr\u00e9sum\u00e9e en mati\u00e8re de TVA ou d\u2019imp\u00f4ts directs.<\/p>\n

Cette d\u00e9cision rev\u00eat une importance majeure concernant la limitation du droit de visite domiciliaire de l\u2019administration fiscale. En extrapolant le raisonnement de la Cour, on peut constater que le droit de visite domiciliaire est quelque peu vid\u00e9 de sa substance. En effet, l\u2019octroi d\u2019une autorisation de juge devient une d\u00e9marche presque impossible \u00e0 accomplir.<\/p>\n

Il va sans dire qu\u2019un accompagnement dans le cadre d\u2019une visite domiciliaire en mati\u00e8re fiscale est plus que jamais n\u00e9cessaire.<\/p>\n

Les avocats en droit fiscal du Cabinet Lauwers fournissent tous les jours des conseils personnels et cibl\u00e9s. Ils seront heureux de vous aider.<\/p>\n

N\u2019h\u00e9sitez pas \u00e0 nous contacter pour toutes vos questions et\/ou remarques \u00e0 ce sujet.<\/p>\n","protected":false},"excerpt":{"rendered":"

Depuis des ann\u00e9es, l\u2019administration fiscale obtient ais\u00e9ment l\u2019acc\u00e8s au domicile priv\u00e9 du contribuable via l\u2019autorisation d\u00e9livr\u00e9e \u00e0 cet effet par le juge de police. La…<\/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":[148],"tags":[],"yoast_head":"\nLa jurisprudence pose des garde-fous aux visites domiciliaires en mati\u00e8re fiscale. | 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\/la-jurisprudence-pose-des-garde-fous-aux-visites-domiciliaires-en-matiere-fiscale\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La jurisprudence pose des garde-fous aux visites domiciliaires en mati\u00e8re fiscale. | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"Depuis des ann\u00e9es, l\u2019administration fiscale obtient ais\u00e9ment l\u2019acc\u00e8s au domicile priv\u00e9 du contribuable via l\u2019autorisation d\u00e9livr\u00e9e \u00e0 cet effet par le juge de police. 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