L'échange De Renseignements Sur Les Comptes Bancaires Est Une Assistance Conditionnée Qui Doit Pouvoir Être Vérifiée Par Le Contribuable
Le juge de l'impôt doit régulièrement s'occuper d'affaires ayant trait à des demandes d'Etats étrangers concernant des comptes bancaires luxembourgeois. Cette possibilité existe depuis que le Luxembourg a décidé d'accorder sur demande l'échange de renseignements en matière bancaire même dans le domaine fiscal. Il faudra bien sér que la demande ne constitue pas une " pêche aux renseignements è, mais qu'il y ait une pertinence vraisemblable à la demande, c.-à-d. des raisons suffisantes de penser qu'une banque luxembourgeoise dispose d'informations concernant le contribuable concerné.
La plupart du temps le juge de l'impôt est confronté à la question de savoir si cette condition se trouve effectivement respectée dans le cas de la banque concernée.
A cette fin il est important pour la banque comme au titulaire du compte de pouvoir vérifier l'existence d'un lien éventuel entre la demande formulée par l'Etat requérant et le compte bancaire luxembourgeois. Pour cela, il faudrait pouvoir disposer du contenu exact de la demande de renseignements. Par le passé, le directeur de l'administration des contributions directes refusait de copier la demande au motif que l'équivalent de l'article 26 du Modèle de convention prévoirait une clause de confidentialité lui interdisant de copier la demande de renseignements si l'Etat requérant s'opposait à une telle copie. Cette interprétation du directeur prend appui sur le commentaire amendé de l'article 26 tel qu'adopté le 17 juillet 2012.
Le juge de l'impôt n'a pas suivi le délégué du gouvernement sur ce point car ce qu'il demandait en réalité c'est que l'on on applique de manièreF quasiment automatique le Commentaire du Modèle de convention dans sa version actuelle, et ce, quel que soit le texte conventionnel concerné. Or justement, la convention amendée avec la France, qui était concernée ici, ne prévoyait pas la possibilité pour l'Etat requérant d'imposer la confidentialité dans les formes prévues par la commentaire amendé de 2012. De ce fait le juge de l'impôt conclut à juste titre que le recours à la dernière version Commentaire du Modèle de l'OCDE trouvait sa limite là où le Commentaire ajoutait...
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