{"id":6437,"date":"2018-01-22T17:55:54","date_gmt":"2018-01-22T16:55:54","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=6437"},"modified":"2018-01-22T17:55:54","modified_gmt":"2018-01-22T16:55:54","slug":"questions-prejudicielles-a-propos-la-cotisation-subsidiaire","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/questions-prejudicielles-a-propos-la-cotisation-subsidiaire\/","title":{"rendered":"Questions pr\u00e9judicielles \u00e0 propos de la cotisation subsidiaire"},"content":{"rendered":"<p>L\u2019issue d\u2019une proc\u00e9dure judiciaire visant \u00e0 contester un imp\u00f4t peut aboutir \u00e0 l\u2019annulation de celui-ci. Dans cette hypoth\u00e8se, l\u2019article 356 du CIR92 offre la possibilit\u00e9 \u00e0 l\u2019administration fiscale de proposer une cotisation subsidiaire \u00e0 charge du m\u00eame contribuable et en raison des m\u00eames \u00e9l\u00e9ments d\u2019imposition que la cotisation initiale.<\/p>\n<p>Le tribunal de premi\u00e8re instance de Li\u00e8ge, division de Li\u00e8ge a, par un jugement prononc\u00e9 le 16 novembre 2017, pos\u00e9 deux questions pr\u00e9judicielles \u00e0 la Cour constitutionnelle \u00e0 ce sujet.<\/p>\n<p>La premi\u00e8re question concerne une \u00e9ventuelle diff\u00e9rence de traitement entre les contribuables ayant re\u00e7u un avis de rectification ou une notification d&rsquo;imposition d&rsquo;office et ceux n\u2019ayant pas re\u00e7u de tels avis\/notifications. La deuxi\u00e8me cat\u00e9gorie verra le d\u00e9bat judiciaire sur la l\u00e9galit\u00e9 de la cotisation subsidiaire s\u2019effectuer que sur base des \u00e9crits produits dans la phase judiciaire alors que, la premi\u00e8re cat\u00e9gorie de contribuable aura pu faire valoir ses observations d\u00e8s avant l\u2019\u00e9tablissement de l\u2019imp\u00f4t.<\/p>\n<p>La deuxi\u00e8me question est en lien avec le droit judiciaire. Lorsqu\u2019un juge annule un imp\u00f4t, il \u00e9puise sa juridiction. La soumission d\u2019une cotisation subsidiaire a pour cons\u00e9quence de faire revivre une instance \u00e9teinte et de changer son objet. La question de la conformit\u00e9 avec le droit judiciaire de cette proc\u00e9dure est pos\u00e9e.<\/p>\n<p>Nous suivons cela de tr\u00e8s pr\u00e8s. Les implications proc\u00e9durales peuvent \u00eatre importantes tant au niveau des proc\u00e9dures en cours qu\u2019au niveau des proc\u00e9dures non-encore introduites.<\/p>\n<p>Contactez Lauwers Avocats en droit fiscal pour toutes vos questions et\/ou remarques \u00e0 ce sujet.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019issue d\u2019une proc\u00e9dure judiciaire visant \u00e0 contester un imp\u00f4t peut aboutir \u00e0 l\u2019annulation de celui-ci. Dans cette hypoth\u00e8se, l\u2019article 356 du CIR92 offre la possibilit\u00e9&#8230;<\/p>\n","protected":false},"author":7,"featured_media":6438,"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":[136],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Questions pr\u00e9judicielles \u00e0 propos de la cotisation subsidiaire | 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\/questions-prejudicielles-a-propos-la-cotisation-subsidiaire\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Questions pr\u00e9judicielles \u00e0 propos de la cotisation subsidiaire | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"L\u2019issue d\u2019une proc\u00e9dure judiciaire visant \u00e0 contester un imp\u00f4t peut aboutir \u00e0 l\u2019annulation de celui-ci. Dans cette hypoth\u00e8se, l\u2019article 356 du CIR92 offre la possibilit\u00e9...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/lauwers-law.be\/fr\/questions-prejudicielles-a-propos-la-cotisation-subsidiaire\/\" \/>\n<meta property=\"og:site_name\" content=\"Lauwers Law\" \/>\n<meta property=\"article:published_time\" content=\"2018-01-22T16:55:54+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/lauwers-law.be\/wp-content\/uploads\/the-provincial-court-in-bruges-belgium-P6MQ72D-e1516640139472.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"768\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Thierry Lauwers\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@lauwersthierry\" \/>\n<meta name=\"twitter:site\" content=\"@lauwersthierry\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Thierry Lauwers\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/lauwers-law.be\/fr\/questions-prejudicielles-a-propos-la-cotisation-subsidiaire\/\",\"url\":\"https:\/\/lauwers-law.be\/fr\/questions-prejudicielles-a-propos-la-cotisation-subsidiaire\/\",\"name\":\"Questions pr\u00e9judicielles \u00e0 propos de la cotisation subsidiaire | Lauwers Law\",\"isPartOf\":{\"@id\":\"https:\/\/lauwers-law.be\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/lauwers-law.be\/fr\/questions-prejudicielles-a-propos-la-cotisation-subsidiaire\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/lauwers-law.be\/fr\/questions-prejudicielles-a-propos-la-cotisation-subsidiaire\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/lauwers-law.be\/wp-content\/uploads\/the-provincial-court-in-bruges-belgium-P6MQ72D-e1516640139472.jpg\",\"datePublished\":\"2018-01-22T16:55:54+00:00\",\"dateModified\":\"2018-01-22T16:55:54+00:00\",\"author\":{\"@id\":\"https:\/\/lauwers-law.be\/#\/schema\/person\/208f969266e4c224a1f060a7f940953a\"},\"breadcrumb\":{\"@id\":\"https:\/\/lauwers-law.be\/fr\/questions-prejudicielles-a-propos-la-cotisation-subsidiaire\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/lauwers-law.be\/fr\/questions-prejudicielles-a-propos-la-cotisation-subsidiaire\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/lauwers-law.be\/fr\/questions-prejudicielles-a-propos-la-cotisation-subsidiaire\/#primaryimage\",\"url\":\"https:\/\/lauwers-law.be\/wp-content\/uploads\/the-provincial-court-in-bruges-belgium-P6MQ72D-e1516640139472.jpg\",\"contentUrl\":\"https:\/\/lauwers-law.be\/wp-content\/uploads\/the-provincial-court-in-bruges-belgium-P6MQ72D-e1516640139472.jpg\",\"width\":768,\"height\":512,\"caption\":\"The Provincial Court (Provinciaal Hof) at the market place in Bruges, Belgium with night blue sky.\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/lauwers-law.be\/fr\/questions-prejudicielles-a-propos-la-cotisation-subsidiaire\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/lauwers-law.be\/fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Questions pr\u00e9judicielles \u00e0 propos de la cotisation subsidiaire\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/lauwers-law.be\/#website\",\"url\":\"https:\/\/lauwers-law.be\/\",\"name\":\"Lauwers Law\",\"description\":\"Avocats en Droit Fiscal\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/lauwers-law.be\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/lauwers-law.be\/#\/schema\/person\/208f969266e4c224a1f060a7f940953a\",\"name\":\"Thierry Lauwers\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/lauwers-law.be\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/241795e96b8036d642572c015a665736?s=96&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/241795e96b8036d642572c015a665736?s=96&r=g\",\"caption\":\"Thierry Lauwers\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Questions pr\u00e9judicielles \u00e0 propos de la cotisation subsidiaire | Lauwers Law","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/lauwers-law.be\/fr\/questions-prejudicielles-a-propos-la-cotisation-subsidiaire\/","og_locale":"fr_FR","og_type":"article","og_title":"Questions pr\u00e9judicielles \u00e0 propos de la cotisation subsidiaire | Lauwers Law","og_description":"L\u2019issue d\u2019une proc\u00e9dure judiciaire visant \u00e0 contester un imp\u00f4t peut aboutir \u00e0 l\u2019annulation de celui-ci. Dans cette hypoth\u00e8se, l\u2019article 356 du CIR92 offre la possibilit\u00e9...","og_url":"https:\/\/lauwers-law.be\/fr\/questions-prejudicielles-a-propos-la-cotisation-subsidiaire\/","og_site_name":"Lauwers Law","article_published_time":"2018-01-22T16:55:54+00:00","og_image":[{"width":768,"height":512,"url":"https:\/\/lauwers-law.be\/wp-content\/uploads\/the-provincial-court-in-bruges-belgium-P6MQ72D-e1516640139472.jpg","type":"image\/jpeg"}],"author":"Thierry Lauwers","twitter_card":"summary_large_image","twitter_creator":"@lauwersthierry","twitter_site":"@lauwersthierry","twitter_misc":{"\u00c9crit par":"Thierry Lauwers","Dur\u00e9e de lecture estim\u00e9e":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/lauwers-law.be\/fr\/questions-prejudicielles-a-propos-la-cotisation-subsidiaire\/","url":"https:\/\/lauwers-law.be\/fr\/questions-prejudicielles-a-propos-la-cotisation-subsidiaire\/","name":"Questions pr\u00e9judicielles \u00e0 propos de la cotisation subsidiaire | Lauwers Law","isPartOf":{"@id":"https:\/\/lauwers-law.be\/#website"},"primaryImageOfPage":{"@id":"https:\/\/lauwers-law.be\/fr\/questions-prejudicielles-a-propos-la-cotisation-subsidiaire\/#primaryimage"},"image":{"@id":"https:\/\/lauwers-law.be\/fr\/questions-prejudicielles-a-propos-la-cotisation-subsidiaire\/#primaryimage"},"thumbnailUrl":"https:\/\/lauwers-law.be\/wp-content\/uploads\/the-provincial-court-in-bruges-belgium-P6MQ72D-e1516640139472.jpg","datePublished":"2018-01-22T16:55:54+00:00","dateModified":"2018-01-22T16:55:54+00:00","author":{"@id":"https:\/\/lauwers-law.be\/#\/schema\/person\/208f969266e4c224a1f060a7f940953a"},"breadcrumb":{"@id":"https:\/\/lauwers-law.be\/fr\/questions-prejudicielles-a-propos-la-cotisation-subsidiaire\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/lauwers-law.be\/fr\/questions-prejudicielles-a-propos-la-cotisation-subsidiaire\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/lauwers-law.be\/fr\/questions-prejudicielles-a-propos-la-cotisation-subsidiaire\/#primaryimage","url":"https:\/\/lauwers-law.be\/wp-content\/uploads\/the-provincial-court-in-bruges-belgium-P6MQ72D-e1516640139472.jpg","contentUrl":"https:\/\/lauwers-law.be\/wp-content\/uploads\/the-provincial-court-in-bruges-belgium-P6MQ72D-e1516640139472.jpg","width":768,"height":512,"caption":"The Provincial Court (Provinciaal Hof) at the market place in Bruges, Belgium with night blue sky."},{"@type":"BreadcrumbList","@id":"https:\/\/lauwers-law.be\/fr\/questions-prejudicielles-a-propos-la-cotisation-subsidiaire\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/lauwers-law.be\/fr\/"},{"@type":"ListItem","position":2,"name":"Questions pr\u00e9judicielles \u00e0 propos de la cotisation subsidiaire"}]},{"@type":"WebSite","@id":"https:\/\/lauwers-law.be\/#website","url":"https:\/\/lauwers-law.be\/","name":"Lauwers Law","description":"Avocats en Droit Fiscal","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/lauwers-law.be\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"fr-FR"},{"@type":"Person","@id":"https:\/\/lauwers-law.be\/#\/schema\/person\/208f969266e4c224a1f060a7f940953a","name":"Thierry Lauwers","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/lauwers-law.be\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/241795e96b8036d642572c015a665736?s=96&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/241795e96b8036d642572c015a665736?s=96&r=g","caption":"Thierry Lauwers"}}]}},"_links":{"self":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/posts\/6437\/"}],"collection":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/users\/7\/"}],"replies":[{"embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/comments\/?post=6437"}],"version-history":[{"count":0,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/posts\/6437\/revisions\/"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/media\/6438\/"}],"wp:attachment":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/media\/?parent=6437"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/categories\/?post=6437"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/tags\/?post=6437"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}