{"id":569,"date":"2013-05-27T16:16:36","date_gmt":"2013-05-27T15:16:36","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=569"},"modified":"2017-11-22T21:13:37","modified_gmt":"2017-11-22T20:13:37","slug":"lelimination-du-secret-bancaire-exige-toujours-une-declaration-simultanee-au-contribuable","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/lelimination-du-secret-bancaire-exige-toujours-une-declaration-simultanee-au-contribuable\/","title":{"rendered":"L\u2019\u00e9limination du secret bancaire exige toujours une d\u00e9claration simultan\u00e9e au contribuable"},"content":{"rendered":"<p>Avec la loi du 7 novembre 2011 portant des dispositions fiscales et diverses le secret bancaire a \u00e9t\u00e9 de facto aboli en Belgique. Dans le cas o\u00f9 l\u2019administration dispose d\u2019un o\u00f9 plusieurs indices de fraude, elle a le droit de demander aux banque, \u00e9tablissements de cr\u00e9dit, de change\u00a0 et d\u2019\u00e9pargne chaque renseignement utile en vue de d\u00e9terminer le montant des revenus taxables.<\/p>\n<p>La possibilit\u00e9 susmentionn\u00e9e ne peut \u00eatre utilis\u00e9e que dans l\u2019hypoth\u00e8se o\u00f9 le contribuable n\u2019a pas fourni volontairement les donn\u00e9es demand\u00e9es. Dans le cas o\u00f9 le contribuable refuse de transmettre les donn\u00e9es volontairement, o\u00f9 dans le cas o\u00f9 il retient des donn\u00e9es, l\u2019administration peut proc\u00e9der \u00e0 la lev\u00e9e du secret bancaire.<\/p>\n<p>Le contribuable doit en tout cas recevoir une notification de la lev\u00e9e du secret bancaire et ceci simultan\u00e9ment \u00e0 l\u2019envoi de la demande de renseignement \u00e0 l\u2019\u00e9tablissement financier. Conform\u00e9ment \u00e0 l\u2019article 333\/1, 3\u00b0 du CIR, une telle notification n\u2019\u00e9tait pas n\u00e9cessaire quand il s\u2019agit d\u2019une demande de renseignements formul\u00e9e par une administration \u00e9trang\u00e8re. Selon les travaux pr\u00e9paratoires, la notification doit \u00eatre faite dans ce cas par l\u2019administration \u00e9trang\u00e8re.<\/p>\n<p>La cour constitutionnelle a annul\u00e9 cette disposition dans un jugement du 16 mai 2013 (n\u00b0 66\/2013). Selon la Cour, la diff\u00e9rence de traitement en mati\u00e8re de notification entre les demandes de l\u2019administration selon qu\u2019elles sont faites \u00e0 la requ\u00eate d\u2019un Etat \u00e9tranger ou non est sans justification raisonnable.<\/p>\n<p>La notification au contribuable constitue d\u00e8s lors une garantie importante contre l\u2019infraction du droit du respect de la vie priv\u00e9e du contribuable, garantie par l\u2019article 8 de la CEDH.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Avec la loi du 7 novembre 2011 portant des dispositions fiscales et diverses le secret bancaire a \u00e9t\u00e9 de facto aboli en Belgique. Dans le&#8230;<\/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":[],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>L\u2019\u00e9limination du secret bancaire exige toujours une d\u00e9claration simultan\u00e9e au contribuable | 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\/lelimination-du-secret-bancaire-exige-toujours-une-declaration-simultanee-au-contribuable\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L\u2019\u00e9limination du secret bancaire exige toujours une d\u00e9claration simultan\u00e9e au contribuable | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"Avec la loi du 7 novembre 2011 portant des dispositions fiscales et diverses le secret bancaire a \u00e9t\u00e9 de facto aboli en Belgique. 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