La preuve en matière fiscale
Institution:
Aix-Marseille 3Disciplines:
Directors:
Abstract EN:
The part of the judge is decisive in proof matters. The legal rules of assessement lead of grant the onus of proof according to the principes that gvern the determination of taxation by the ways of a declaration followed by a control, according to rules which include a great number of exceptions. The judge is answerable for the enforcement of these principales and he has make that the guarantees conceded to taxayers have been respected. It is the same with the control of the admissible means of proving. The judge is therefore led to adapt the law to the instance facts of each case in point, while making possible tax collection. Studying jurisprudence shows that the legal settlements of proving in regard to the burden of the proof and the accepted means as well require a continous adaptation, that the judge sets on in checking the process at every stage, from the initial fixing of the amount of taxation, up to contestation caused by back taxes.
Abstract FR:
Le role du juge apparait comme determinant en matiere de preuve; les regles legales de repartition aboutissent a conferer la charge de la preuve en fonction du principe declaratif et de son corollaire, a savoir le droit pour l'administration de proceder a un controle a posteriori, selon des principes legaux sujets a de nombreuses exceptions. Le juge est garant de l'application de ces principes et doit veiller au respect des garanties octroyees aux contribuables. Il en va de meme en matiere de moyens de preuve recevables. Le juge est donc amene a adapter le droit aux circonstances de fait propres a chaque espece, tout en permettant a l'administration de proceder au recouvrement de l'impot. L'etude de la jurisprudence demontre que le regime legal de la preuve tant au niveau de sa charge qu'au niveau de l'admission des moyens invoques, necessite une constante adaptation a laquelle procede le juge en controlant le processus a tous ses stades, depuis la determination initiale du montant de l'imposition jusqu'aux contestations nees des redressements apres un controle.