Résumé: Ouverture d'une procédure de rappel d'impôts au sens de l'art. 340 aLCP justifiée pour les impôts directs cantonaux, dès lors que des faits nouveaux ont été découverts dans le cadre d'une procédure diligentée par les autorités fiscales fédérales en matière d'impôt anticipé. Rappel du principe de la non rétroactivité des lois en matière de rappels d'impôts, des conditions justifiant le rappel d'impôt, du fardeau de la preuve en matière fiscale et en particulier dans le cadre d'un rappel d'impôt.
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