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Dégrèvement d�??office �?? Commissions secrètes

Geplaatst op 23 december, 2018 om 11:50

Jugement du Tribunal de 1ère instance de Bruges du 09.04.2018 - Après un contrôle, l’administration a affirmé (entre autres) que la requérante avait pris en charge à tort des frais dans le cadre de la formation en management de la fille du gérant. Elle a appliqué l’article 219 du C.I.R. 1992 (qui traite de la cotisation sur commissions secrètes de 300 %). La cotisation litigieuse a été établie conformément à l’avis de rectification de la déclaration. Aucune réclamation n’a été introduite par la requérante contre cette cotisation. Par la suite la requérante demande un dégrèvement d’office pour cause d’erreur matérielle et de faits nouveaux. Sur la base des éléments du dossier, le tribunal de première instance constate qu’il n’y a absolument pas d’erreur de calcul ni d’écriture, de négligence, de distraction ou d’inattention indépendante d’une quelconque évaluation en droit. La requérante a repris le montant dans ses charges, alors que ces frais ne répondent manifestement pas aux conditions de l’article 49 du C.I.R. 1992. Selon le juge, il ne s’agit pas d’une erreur matérielle. Il n’est pas question d’un document nouveau au sens de l’article 376 du C.I.R. 1992. La circulaire du 22 juillet 2013 (par laquelle l’administration donne la préférence à la taxation en impôt des personnes physiques) existait déjà avant l’échéance du délai de réclamation. En outre, il est explicitement stipulé dans l’article 30 de la loi-programme du 19 décembre 2014 que le nouvel article 219 est applicable à partir du 29 décembre 2014 et qu’il s’applique à tous les litiges qui ne sont pas définitivement tranchés le 29 décembre 2014. Le 29 décembre 2014, aucune réclamation n’avait été introduite contre la cotisation litigieuse. Le 29 décembre 2014, le délai de réclamation contre la cotisation litigieuse était déjà forclos. Il n’y avait plus de litige pendant le 29 décembre 2014 portant sur l’exercice d’imposition 2012 à propos de l’application de l’article 219 du C.I.R. 1992.

 

Categorieën: fiscalité

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