{"id":9776,"date":"2019-05-19T20:12:06","date_gmt":"2019-05-19T19:12:06","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/jurisprudence-qui-doit-prendre-en-charge-les-frais-de-justice-en-cas-de-litige-anterieur-au-depot-dune-declaration-de-succession\/"},"modified":"2019-05-19T20:12:06","modified_gmt":"2019-05-19T19:12:06","slug":"jurisprudence-qui-doit-prendre-en-charge-les-frais-de-justice-en-cas-de-litige-anterieur-au-depot-dune-declaration-de-succession","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/jurisprudence-qui-doit-prendre-en-charge-les-frais-de-justice-en-cas-de-litige-anterieur-au-depot-dune-declaration-de-succession\/","title":{"rendered":"Jurisprudence : qui doit prendre en charge les frais de justice en cas de litige ant\u00e9rieur au d\u00e9p\u00f4t d\u2019une d\u00e9claration de succession?"},"content":{"rendered":"<p><strong>Lorsque vous h\u00e9ritez d\u2019un bien, l\u2019administration fiscale calcule le montant de la taxe sur base de la valeur v\u00e9nale du bien au moment du d\u00e9c\u00e8s. C\u2019est \u00e0 vous de d\u00e9terminer cette valeur. L\u2019estimation de cette valeur v\u00e9nale peut donner lieu \u00e0 une discussion avec les autorit\u00e9s fiscales.<\/strong><\/p>\n<p>Vous pouvez demander, avant d\u00e9claration et au plus tard avant l\u2019expiration du d\u00e9lai de d\u00e9p\u00f4t, \u00e0 vos frais, qu\u2019il soit proc\u00e9d\u00e9 \u00e0 une expertise pr\u00e9alable en vue d\u2019\u00e9valuer la valeur du bien. Si vous \u00eates en d\u00e9saccord avec cette estimation, parce que vous la jugez trop \u00e9lev\u00e9e par exemple (et que donc les droits de succession seront aussi trop \u00e9lev\u00e9s \u00e0 vos yeux), vous pouvez engager une proc\u00e9dure judiciaire. Ce fut le cas dans l\u2019arr\u00eat ici comment\u00e9.<\/p>\n<p>La Cour d\u2019appel de Gand y a donn\u00e9 raison aux contribuables (en ce sens que l\u2019\u00e9valuation de la valeur du bien \u00e9tait trop \u00e9lev\u00e9e). La Cour condamne l\u2019Etat belge au paiement des frais de justice (conform\u00e9ment \u00e0 l\u2019article 1017 du Code judiciaire).<\/p>\n<p>La Cour de cassation n&rsquo;\u00e9tait pas d&rsquo;accord avec ce raisonnement. La Cour a interpr\u00e9t\u00e9 l&rsquo;article 20 du Code des droits succession en ce sens que les d\u00e9clarants doivent \u00e9galement supporter les frais de justice en cas de contestation de l&rsquo;estimation pr\u00e9alable, qu&rsquo;ils aient ou non obtenu gain de cause.<\/p>\n<p>L&rsquo;affaire a \u00e9t\u00e9 renvoy\u00e9e devant la cour d&rsquo;appel d&rsquo;Anvers, qui a renvoy\u00e9 la question devant la Cour constitutionnelle \u00e0 titre pr\u00e9judiciel.<\/p>\n<p>La Cour constitutionnelle, en r\u00e9ponse \u00e0 cette question pr\u00e9judicielle, dit pour droit que \u00ab\u00a0<em>l\u2019article 20 du Code des droits de succession, interpr\u00e9t\u00e9 en ce sens que non seulement les frais de l\u2019expertise pr\u00e9alable, mais \u00e9galement les frais de justice qui d\u00e9coulent de l\u2019action en contestation de cette expertise sont toujours int\u00e9gralement \u00e0 charge du contribuable, viole les articles 10 et 11 de la Constitution, lus ou non en combinaison avec les principes de la s\u00e9curit\u00e9 juridique et du proc\u00e8s \u00e9quitable, en particulier le principe de l\u2019\u00e9galit\u00e9 des armes<\/em>\u00a0\u00bb.<\/p>\n<p>Remarque: l&rsquo;article 20 du Code des droits de succession ne s&rsquo;applique d\u00e9sormais qu&rsquo;\u00e0 la R\u00e9gion wallonne et \u00e0 la R\u00e9gion de Bruxelles-Capitale. Une disposition diff\u00e9rente est applicable en R\u00e9gion flamande (voir articles 3.3.1.0.9 et 3.3.1.0.9 \/ 1 VCF).<\/p>\n<p><a href=\"https:\/\/www.linkedin.com\/company\/lauwers-seutin\">Suivez Lauwers Avocats en droit fiscal sur LinkedIn<\/a> et restez au courant de l&rsquo;actualit\u00e9 fiscale et de la l\u00e9gislation la plus r\u00e9cente en la mati\u00e8re.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Lorsque vous h\u00e9ritez d\u2019un bien, l\u2019administration fiscale calcule le montant de la taxe sur base de la valeur v\u00e9nale du bien au moment du d\u00e9c\u00e8s&#8230;.<\/p>\n","protected":false},"author":7,"featured_media":9763,"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":[140],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Jurisprudence : qui doit prendre en charge les frais de justice en cas de litige ant\u00e9rieur au d\u00e9p\u00f4t d\u2019une d\u00e9claration de succession? 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