Subsidiarité des conventions fiscales, y compris lorsqu'elles fixent elles-mêmes les critères de la résidence fiscale
| Auteur | Legal News |
Lorsqu'il est saisi d'une contestation portant sur une convention fiscale internationale, le juge de l'impôt se doit au préalable, souligne le Conseil d'Etat dans un arrêt en date du 11 avril 2008, d'examiner la loi fiscale nationale afin de déterminer si l'imposition contestée a été valablement établie, et cela même si la convention fiscale internationale (en l'espèce la convention fiscale franco-belge) définit directement les critères de la résidence fiscale à prendre en compte pour les besoins de son application.
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