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Absence de déclaration - Base imposable minimale - Article 342, §3 CIR 92

Geplaatst op 27 december, 2018 om 19:05

Jugement du Tribunal de 1ère instance d'Anvers du 18.06.2018 - La contribuable soutient que c’est la force majeure qui l’a empêchée de déposer sa déclaration. L’obligation d’introduire une déclaration repose sur la contribuable elle même, et elle ne peut s’en décharger sur un comptable, un expert comptable, ou tout autre mandataire. C’est à bon droit qu’il a été procédé à l’imposition d’office, et c’est à bon droit qu’il a été fait usage de la base imposable visée à l’article 342, §3 CIR 92, c’est-à-dire le minimum légal. C’est à bon droit qu’un accroissement d’impôt de 20% a été infligé dès la deuxième infraction à l’obligation d’introduire une déclaration.

Categorieën: fiscalitÃ©

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