{"id":6622,"date":"2018-02-23T09:18:41","date_gmt":"2018-02-23T08:18:41","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=6622"},"modified":"2018-02-23T10:58:00","modified_gmt":"2018-02-23T09:58:00","slug":"le-juge-stoppe-la-soif-donnees-ladministration-fiscale","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/le-juge-stoppe-la-soif-donnees-ladministration-fiscale\/","title":{"rendered":"Le juge stoppe la soif de donn\u00e9es de l\u2019administration fiscale"},"content":{"rendered":"

Dans trois r\u00e9cents jugements notables, le Tribunal de premi\u00e8re instance d\u2019Anvers a mis fin \u00e0 la soif de donn\u00e9es de l\u2019administration fiscale. L\u2019ISI a envoy\u00e9 plusieurs demandes g\u00e9n\u00e9rales d\u2019informations \u00e0 diff\u00e9rents prestataires de services de paiement en vue d\u2019obtenir des donn\u00e9es. Ces donn\u00e9es auraient permis de constituer des dossiers concernant des cartes suspectes afin de tenter d\u2019identifier le titulaire de la carte au moyen de mesures d\u2019enqu\u00eate compl\u00e9mentaires. Ces informations auraient pu \u00eatre obtenues chez les commer\u00e7ants o\u00f9 la carte a \u00e9t\u00e9 utilis\u00e9e. Lors de la phase suivante de contr\u00f4le, des v\u00e9rifications auraient \u00e9t\u00e9 effectu\u00e9es relativement \u00e0 la situation fiscale du titulaire de la carte. Cette mani\u00e8re de proc\u00e9der n\u2019a pas trouv\u00e9 d\u2019\u00e9cho favorable aupr\u00e8s du Tribunal. Lorsqu\u2019elle demande des renseignements, l\u2019administration fiscale doit utiliser ses pouvoirs de fa\u00e7on mod\u00e9r\u00e9e et prudente ce qui n\u2019est pas le cas dans le cadre d\u2019une \u00ab\u00a0fishing expedition\u00a0\u00bb. De plus, toujours selon le m\u00eame juge, l\u2019interpr\u00e9tation \u00e0 laquelle se raccroche l\u2019administration fiscale consistant \u00e0 s\u2019arroger le droit de revendiquer toutes donn\u00e9es est si vaste qu\u2019elle ne remplit pas les conditions de pr\u00e9visibilit\u00e9 et de clart\u00e9.<\/p>\n

On ne peut qu\u2019applaudir le fait que le pouvoir judiciaire mette fin dans un langage clair et pr\u00e9cis \u00e0 certaines pratiques (illicites) de l\u2019ISI.<\/p>\n

Contactez Lauwers Avocats en droit fiscal pour toutes vos questions et\/ou remarques \u00e0 ce sujet.<\/p>\n","protected":false},"excerpt":{"rendered":"

Dans trois r\u00e9cents jugements notables, le Tribunal de premi\u00e8re instance d\u2019Anvers a mis fin \u00e0 la soif de donn\u00e9es de l\u2019administration fiscale. L\u2019ISI a envoy\u00e9…<\/p>\n","protected":false},"author":7,"featured_media":6620,"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":"\nLe juge stoppe la soif de donn\u00e9es de l\u2019administration 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\/le-juge-stoppe-la-soif-donnees-ladministration-fiscale\/?lang=fr\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Le juge stoppe la soif de donn\u00e9es de l\u2019administration fiscale | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"Dans trois r\u00e9cents jugements notables, le Tribunal de premi\u00e8re instance d\u2019Anvers a mis fin \u00e0 la soif de donn\u00e9es de l\u2019administration fiscale. 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