You are going to leave JustPaste.it
You have clicked a link that will redirect you outside JustPaste.it:
https://translate.google.lu/#fr/en/But%20de%20la%20p%C3%A9tition%3A%2070%20ann%C3%A9es%20apr%C3%A8s%20la%20Lib%C3%A9ration%2C%20le%20droit%20fiscal%20luxembourgeois%20se%20fonde%20toujours%20sur%20l%27h%C3%A9ritage%20de%20lois%20d%27origine%20nazie.%0A%0AL%27Abgabenordnung%20%28AO%20loi%20g%C3%A9n%C3%A9rale%20des%20imp%C3%B4ts%29%20de%201931%20en%20est%20l%27illustration%20flagrante.%0A%0A%0Ahttp%3A%2F%2Fjustpaste.it%2FAO1940%20%20%0A%0ACette%20loi%20introduite%20par%20l%27occupant%20allemand%20par%20une%20ordonnance%20du%2030%20septembre%201940%20g%C3%A8re%20jusqu%27%C3%A0%20ce%20jour%20la%20relation%20entre%20l%27administration%20fiscale%20et%20le%20contribuable.%20Cette%20loi%20bi-lingue%28!%29%20hormis%20d%27%C3%AAtre%20v%C3%A9tuste%20%28remise%20orale%20d%27une%20d%C3%A9claration%29%20est%20autoritaire%20et%20injuste%2C%20car%20truff%C3%A9e%20de%20d%C3%A9lais%20de%20forclusion%20renversant%20la%20charge%20de%20la%20preuve%20en%20faveur%20de%20l%27administration.%0A%0ACette%20loi%20n%27a%20jamais%20%C3%A9t%C3%A9%20sanctionn%C3%A9e%2C%20promulgu%C3%A9e%20ou%20publi%C3%A9e%20dans%20le%20M%C3%A9morial%20%28recueil%20des%20lois%29%20luxembourgeois.%0AElle%20n%27a%20ni%20m%C3%AAme%20%C3%A9t%C3%A9%20mentionn%C3%A9e%2C%20c%27est-%C3%A0-dire%20valid%C3%A9e%20en%201944%20!%0ACeci%20est%20contraire%20%C3%A0%20l%27article%20112%20de%20la%20Constitution%20luxembourgeoise.%0A%0AIl%20est%20grand%20temps%20de%20r%C3%A9former%20cette%20%C2%ABloi%20g%C3%A9n%C3%A9rale%20des%20imp%C3%B4ts%C2%BB%20de%20fonds%20en%20comble%2C%20ainsi%20que%20les%20autres%20lois%20fiscales%20du%20genre%20introduites%20par%20l%27occupant%2C%20pour%20les%20publier%20enfin%20au%20M%C3%A9morial.%0A%0AIl%20sera%20utile%20de%20profiter%20d%27une%20r%C3%A9forme%20de%20ces%20lois%20pour%20harmoniser%20les%20d%C3%A9lais%20et%20pour%20%C3%A9plucher%20paragraphe%20par%20paragraphe%20en%20vue%20de%20son%20bien%20fond%C3%A9%2C%20afin%20d%27enlever%20l%27arbitraire%20et%20d%27accro%C3%AEtre%20ainsi%20l%27%C3%A9quit%C3%A9%2C%20la%20transparence%20et%20la%20s%C3%A9curit%C3%A9%20juridique%20au%20profit%20de%20tout%20un%20chacun.
Back to article
Continue
