Le dispositif de visites domiciliaires remis en cause par la Cour européenne des droits de l'homme
Auteur | Legal News |
La Cour européenne des droits de l'homme (CEDH) a rendu le 21 février 2008 un important arrêt remettant en cause le dispositif des visites domiciliaires en matière fiscale, tel que prévu par l'article L. 16 B du Livre des procédures fiscales (LPF). En l'espèce, dans le cadre d'une procédure fiscale, les locaux des trois sociétés détenues par M. Ravon, ainsi que ses deux domiciles et celui de l'un de ses salariés avaient fait l'objet de visites domiciliaires, sur le fondement de l'article précité, afin de rechercher la preuve d'infraction en matière d'impôts directs et de TVA. En raison d'irrégularités commises lors du déroulement des visites et saisies, M. Ravon a saisi la justice afin d'obtenir l'annulation de toutes les opérations. Dans sa décision du 21 février 2008, au regard des dispositions de l'article 6§1 de la Convention EDH, la CEDH a considéré que le dispositif français posait "la question de la méconnaissance éventuelle par les autorités françaises du droit au respect du domicile". Ainsi, la...
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