{"id":446,"date":"2014-05-16T15:54:00","date_gmt":"2014-05-16T14:54:00","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=446"},"modified":"2017-11-22T21:13:35","modified_gmt":"2017-11-22T20:13:35","slug":"la-recevabilite-de-la-reclamation-est-elle-encore-contestable-devant-le-juge","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/la-recevabilite-de-la-reclamation-est-elle-encore-contestable-devant-le-juge\/","title":{"rendered":"La recevabilit\u00e9 de la r\u00e9clamation est-elle encore contestable devant le juge ?"},"content":{"rendered":"

Le directeur r\u00e9gional consid\u00e8re la r\u00e9clamation du contribuable recevable mais non fond\u00e9e. Le contribuable introduit une requ\u00eate devant le tribunal contre ce rejet sur \u200b\u200ble fond. La question se pose de savoir si le tribunal peut refuser d’examiner l’appel sur le fond vu que la r\u00e9clamation \u00e9tait irrecevable (par exemple \u00e0 cause de tardivet\u00e9)\u00a0?<\/p>\n

Le tribunal et la cour d’appel de Li\u00e8ge ont jug\u00e9 ainsi. Ils ont soutenu que, comme l\u2019introduction d’une r\u00e9clamation valable est une condition de recevabilit\u00e9 de la requ\u00eate juridique, la requ\u00eate juridique \u00e9tait \u00e9galement irrecevable.<\/p>\n

Mais la Cour de Cassation s\u2019oppose \u00e0 ces jugements dans l\u2019arr\u00eat du 31 Janvier 2014 dans laquelle elle consid\u00e8re que, puisque le directeur r\u00e9gional a accept\u00e9 la recevabilit\u00e9, \u00a0la requ\u00eate juridique du contribuable ne concernait pas la recevabilit\u00e9 de la r\u00e9clamation. Le juge outrepasserait \u2018le principe dispositif\u2019 et les limites du litige pour lequel il a \u00e9t\u00e9 saisi, en consid\u00e9rant que la r\u00e9clamation n’a pas \u00e9t\u00e9 introduite correctement et \u00e9tait en cons\u00e9quence irrecevable.<\/p>\n

En bref, l’irr\u00e9gularit\u00e9 de la proc\u00e9dure de r\u00e9clamation ne peut pas \u00eatre invoqu\u00e9e pour la premi\u00e8re fois devant le tribunal. En outre, seul le contribuable peut introduire une requ\u00eate juridique et l\u2019\u00e9tat du contribuable ne pourra pas \u00eatre alourdi par le tribunal.<\/p>\n

Le cabinet d\u2019avocats Th. Lauwers, sp\u00e9cialis\u00e9 entre autres en proc\u00e9dure fiscale, reste \u00e0 votre disposition si vous auriez des questions \u00e0 ce sujet.<\/p>\n","protected":false},"excerpt":{"rendered":"

Le directeur r\u00e9gional consid\u00e8re la r\u00e9clamation du contribuable recevable mais non fond\u00e9e. Le contribuable introduit une requ\u00eate devant le tribunal contre ce rejet sur \u200b\u200ble…<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[136],"tags":[],"yoast_head":"\nLa recevabilit\u00e9 de la r\u00e9clamation est-elle encore contestable devant le juge ? | 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-recevabilite-de-la-reclamation-est-elle-encore-contestable-devant-le-juge\/?lang=fr\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La recevabilit\u00e9 de la r\u00e9clamation est-elle encore contestable devant le juge ? | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"Le directeur r\u00e9gional consid\u00e8re la r\u00e9clamation du contribuable recevable mais non fond\u00e9e. 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