{"id":9440,"date":"2019-03-07T11:56:49","date_gmt":"2019-03-07T10:56:49","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=9440"},"modified":"2019-03-07T11:56:49","modified_gmt":"2019-03-07T10:56:49","slug":"des-accroissements-dimpots-inconstitutionnels","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/des-accroissements-dimpots-inconstitutionnels\/","title":{"rendered":"Des accroissements d\u2019imp\u00f4ts inconstitutionnels?"},"content":{"rendered":"<p><strong>La Cour d\u2019appel de Bruxelles a r\u00e9cemment rendu un arr\u00eat int\u00e9ressant pour le contribuable.<\/strong><\/p>\n<p>En l\u2019esp\u00e8ce, une soci\u00e9t\u00e9 remet tardivement sa d\u00e9claration \u00e0 l\u2019ISOC. L\u2019administration fiscale lui inflige un accroissement d\u2019imp\u00f4t de 10% suite \u00e0 ce retard.<\/p>\n<p>L\u2019article 444 du CIR92 autorise en effet un accroissement allant de 10 \u00e0 200% \u00ab\u00a0<em>en cas d&rsquo;absence de d\u00e9claration ou en cas de d\u00e9claration incompl\u00e8te ou inexacte<\/em>\u00a0\u00bb. Cet article ajoute qu\u2019en l\u2019absence de mauvaise foi dans le chef du contribuable \u00ab\u00a0<em>il peut \u00eatre renonc\u00e9 au minimum de 10 p.c. d&rsquo;accroissement<\/em>\u00a0\u00bb. Il s\u2019agit l\u00e0 d\u2019une facult\u00e9 et non pas d\u2019une obligation. En pr\u00e9sence d\u2019un contribuable de bonne foi, l\u2019administration fiscale peut ainsi choisir de renoncer \u00e0 un accroissement d\u2019imp\u00f4t. <em>In casu<\/em>, le fisc ne renonce pas \u00e0 cet accroissement.<\/p>\n<p>Devant la Cour d\u2019appel, le contribuable sollicite le sursis \u00e0 l\u2019ex\u00e9cution de cet accroissement s\u2019agissant de sa premi\u00e8re infraction commise sans intention d\u2019\u00e9luder l\u2019imp\u00f4t.<\/p>\n<p>La Cour, citant un arr\u00eat de la Cour constitutionnelle disant pour droit que \u00ab\u00a0<em>en ce qu\u2019il ne permet pas au tribunal de premi\u00e8re instance d\u2019accorder le b\u00e9n\u00e9fice du sursis, l\u2019article 444 du Code des imp\u00f4ts sur les revenus 1992 viole les articles 10, 11 et 172 de la Constitution<\/em>\u00a0\u00bb, examine si le contribuable aurait pu b\u00e9n\u00e9ficier d\u2019un sursis si celui-ci avait \u00e9t\u00e9 pr\u00e9vu par la loi.<\/p>\n<p>Or, en l\u2019esp\u00e8ce, le sursis \u00e0 l\u2019ex\u00e9cution des accroissements litigieux pourrait \u00eatre accord\u00e9 s\u2019il \u00e9tait organis\u00e9 par la loi vu qu\u2019il s\u2019agit de la premi\u00e8re infraction de la soci\u00e9t\u00e9 estime la Cour.<\/p>\n<p>La Cour annule les accroissements litigieux. Les enseignements de cet arr\u00eat peuvent \u00e9videmment \u00eatre transpos\u00e9s \u00e0 bien des litiges.<\/p>\n<p><a href=\"https:\/\/lauwers-law.be\/fr\/contact\/\" target=\"_blank\" rel=\"noopener\">Contactez Lauwers Avocats en droit fiscal<\/a> pour toutes vos questions et\/ou observations \u00e0 ce sujet.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Cour d\u2019appel de Bruxelles a r\u00e9cemment rendu un arr\u00eat int\u00e9ressant pour le contribuable. En l\u2019esp\u00e8ce, une soci\u00e9t\u00e9 remet tardivement sa d\u00e9claration \u00e0 l\u2019ISOC. L\u2019administration&#8230;<\/p>\n","protected":false},"author":7,"featured_media":9441,"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":[147],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Des accroissements d\u2019imp\u00f4ts inconstitutionnels? | 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\/des-accroissements-dimpots-inconstitutionnels\/?lang=fr\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Des accroissements d\u2019imp\u00f4ts inconstitutionnels? | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"La Cour d\u2019appel de Bruxelles a r\u00e9cemment rendu un arr\u00eat int\u00e9ressant pour le contribuable. 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