{"id":4068,"date":"2022-10-03T10:02:37","date_gmt":"2022-10-03T08:02:37","guid":{"rendered":"https:\/\/malherbe.law\/?p=4068"},"modified":"2022-10-03T16:00:06","modified_gmt":"2022-10-03T14:00:06","slug":"elementor-4068","status":"publish","type":"post","link":"https:\/\/malherbe.law\/index.php\/2022\/10\/03\/elementor-4068\/","title":{"rendered":"Information Domaine Fiscal"},"content":{"rendered":"\t\t
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L'\u00e9change automatique et obligatoire d'informations dans le domaine fiscal.<\/span>
Arr\u00eat du 15 septembre <\/span>2022 de <\/span>la cour constitutionnelle.<\/span><\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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Par un arr\u00eat du 15 septembre 2022, la cour constitutionnelle a partiellement annul\u00e9 diverses dispositions transposant la \u00ab\u00a0DAC 6\u00a0\u00bb (Directive (UE) 2018\/822 du Conseil du 25 mai 2018 modifiant la directive 2011\/16\/UE en ce qui concerne l’\u00e9change automatique et obligatoire d’informations dans le domaine fiscal en rapport avec les dispositifs transfronti\u00e8res devant faire l’objet d’une d\u00e9claration) en raison de la violation du secret professionnel et pos\u00e9 cinq nouvelles questions pr\u00e9judicielles \u00e0 la cour de justice de l’Union Europ\u00e9enne, notamment sur le respect de la vie priv\u00e9e, le caract\u00e8re excessivement vague de dispositions assorties de sanctions p\u00e9nales et le caract\u00e8re discriminatoire de certaines dispositions.<\/p>

La cour europ\u00e9enne devrait rendre prochainement son arr\u00eat sur les premi\u00e8res questions pos\u00e9es (affaire C-694\/20) par l\u2019arr\u00eat du 17 d\u00e9cembre 2020 de la Cour constitutionnelle.<\/p>

Il est permis d\u2019affirmer que le l\u00e9gislateur devrait revoir plus s\u00e9rieusement les projets de lois fiscales r\u00e9dig\u00e9s par les fonctionnaires du fisc avant de les voter.<\/p>

\u00a0<\/p>

Door een arrest van 15 september 2022 heeft het Grondwettelijk Hof verschillende bepalingen tot omzetting van \u00ab\u00a0DAC 6\u00a0\u00bb (Richtlijn (EU) 2018\/822 van 25 mei 2018 tot wijziging van Richtlijn 2011\/16\/EU wat betreft verplichte automatische uitwisseling van inlichtingen op belastinggebied met betrekking tot meldingsplichtige grensoverschrijdende constructies) gedeeltelijk nietig verklaard wegens schending van het beroepsgeheim en vijf nieuwe prejudici\u00eble vragen aan het Hof van Justitie van de Europese Unie gesteld.<\/p>

Die vragen betreffen de bescherming van de persoonlijke levenssfeer, het al dan niet te vage karakter van verscheidene bepalingen met strafrechtelijke sancties en het discriminerende karakter van sommige bepalingen.<\/p>

Het Hof van Justitie van de Europese Unie zal naar verwachting binnenkort een uitspraak doen over de eerste vragen (zaak C-694\/20) gesteld door het arrest van 17 december 2020 van het Grondwettelijk Hof.<\/p>

Er kan worden gestel dat de wetgever de door belastingambtenaren opgestelde ontwerpbelastingwetten ernstiger zou moeten onderzoeken alvorens die te stemmen.<\/p>

\u00a0<\/p>

\u00a0<\/p>

By a judgment of 15 September 2022, the Belgian Constitutional Court partially annulled various statutory provisions transposing \u00ab\u00a0DAC 6\u00a0\u00bb (Directive (EU) 2018\/822 of May 25, 2018 amending Directive 2011\/16\/EU as regards mandatory automatic exchange of information in the field of taxation in relation to reportable cross-border arrangements) on the grounds of breach of professional secrecy and referred five new questions to the Court of Justice of the European Union for a preliminary ruling.<\/p>

Those questions concern the respect of privacy, the excessively vague nature of provisions with criminal sanctions and the discriminatory nature of certain provisions.<\/p>

The European Court of Justice is soon expected to issue a ruling on the first questions referred (case C-694\/20) by the judgment of 17 December 2020 of the Constitutional Court.<\/p>

It is fair to say that the legislator should more thoroughly review tax bills drafted by tax officials before voting them.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

L’\u00e9change automatique et obligatoire d’informations dans le domaine fiscal. Arr\u00eat du 15 septembre 2022 de la cour constitutionnelle. Par un arr\u00eat du 15 septembre 2022, la cour constitutionnelle a partiellement annul\u00e9 diverses dispositions transposant la \u00ab\u00a0DAC 6\u00a0\u00bb (Directive (UE) 2018\/822 du Conseil du 25 mai 2018 modifiant la directive 2011\/16\/UE en ce qui concerne l’\u00e9change […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[10],"tags":[],"_links":{"self":[{"href":"https:\/\/malherbe.law\/index.php\/wp-json\/wp\/v2\/posts\/4068"}],"collection":[{"href":"https:\/\/malherbe.law\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/malherbe.law\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/malherbe.law\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/malherbe.law\/index.php\/wp-json\/wp\/v2\/comments?post=4068"}],"version-history":[{"count":6,"href":"https:\/\/malherbe.law\/index.php\/wp-json\/wp\/v2\/posts\/4068\/revisions"}],"predecessor-version":[{"id":4074,"href":"https:\/\/malherbe.law\/index.php\/wp-json\/wp\/v2\/posts\/4068\/revisions\/4074"}],"wp:attachment":[{"href":"https:\/\/malherbe.law\/index.php\/wp-json\/wp\/v2\/media?parent=4068"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/malherbe.law\/index.php\/wp-json\/wp\/v2\/categories?post=4068"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/malherbe.law\/index.php\/wp-json\/wp\/v2\/tags?post=4068"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}