{"id":526,"date":"2017-07-19T16:39:51","date_gmt":"2017-07-19T14:39:51","guid":{"rendered":"http:\/\/langlegal.be\/?page_id=526"},"modified":"2026-01-16T09:28:02","modified_gmt":"2026-01-16T08:28:02","slug":"publications-2","status":"publish","type":"page","link":"https:\/\/langlegal.be\/index.php\/en\/publications-2\/","title":{"rendered":"Publications"},"content":{"rendered":"\n

Publications :<\/span><\/h3>\n\n\n\n

2025\/12 – E.-G. Lang, \u00ab\u00a0La non-d\u00e9ductibilit\u00e9 des pertes fiscales en cas de redressement : ce dispositif qui devrait \u00eatre limit\u00e9 au seul calcul des accroissements ?\u00a0\u00bb, R.G.F.C.P., 2025\/10, pp. 37-44.<\/a><\/p>\n\n\n\n

2023\/01 – E.-G. Lang, \u00ab\u00a0L\u2019exon\u00e9ration du pr\u00e9compte immobilier pour improductivit\u00e9 en R\u00e9gion bruxelloise : retour sur sa lente d\u00e9construction, parall\u00e9lismes avec les autres r\u00e9gions, et prospectives\u00a0\u00bb, R.G.C.F., 2023\/1,\u00a0 p. 5-13.<\/a><\/p>\n\n\n\n

2019\/02 – E.-G. Lang, \u00ab\u00a0D\u00e9duction TVA m\u00eame sans r\u00e9percussion des co\u00fbts
en aval : application dans le secteur du leasing automobile\u00a0\u00bb, B.J.S., f\u00e9vrier 2019-2, n\u00b0621, p. 12, available on www.lebulletin.be<\/a>.<\/p>\n\n\n\n

2018\/12 – E.-G. Lang, \u00ab\u00a0Promotion immobili\u00e8re sur la base d’un droit de superficie et frais de publicit\u00e9 : quid de la TVA ?\u00a0\u00bb, B.J.S., d\u00e9cembre 2018, n\u00b0619, p. 13, available on www.lebulletin.be<\/a>.<\/p>\n\n\n\n

2018\/09 – E.-G. Lang, \u00ab\u00a0D\u00e9duction de la TVA sur la base d’une facture irr\u00e9guli\u00e8re : l’administration s’incline\u00a0\u00bb, B.J.S., septembre 2018, n\u00b0613, p. 13, available on www.lebulletin.be<\/a>.<\/p>\n\n\n\n

2018\/05 – E.-G. Lang, \u00ab\u00a0TVA : le leasing avec option d\u2019achat est-il une prestation de service ou une livraison de bien ?\u00a0\u00bb, B.J.S., mai 2018, n\u00b0608, p. 12<\/a>, available on www.lebulletin.be<\/a>.<\/p>\n\n\n\n

2018\/01 – E.-G. Lang, \u00ab\u00a0Plus-values internes : premi\u00e8res d\u00e9cisions positives du SDA, Revue Belge de la Comptabilit\u00e9, 2018\/1, pp. 32-34.<\/a><\/p>\n\n\n\n

2017\/09 – E.-G. Lang, \u00ab\u00a0Le traitement des plus-values internes et des r\u00e9ductions de capital post\u00e9rieures : le point apr\u00e8s l\u2019accord budg\u00e9taire pour 2018\u00a0\u00bb, Actualit\u00e9s Fiscales, 2017, liv. 31, pp. 1-7<\/a> ; Revue Belge de la Comptabilit\u00e9, 2017\/3-4, p. 27.<\/p>\n\n\n\n

2017\/03 \u2013 E.-G. Lang et B. Malvaux, Extension du Tax Shelter aux arts de la sc\u00e8ne, Point de Plume, Mars-Avril 2017<\/span><\/a><\/p>\n\n\n\n

2017\/01 \u2013 E.-G. Lang, \u00ab La d\u00e9perdition des pertes fiscales en cas de changement de contr\u00f4le : bilan apr\u00e8s vingt ans d\u2019application \u00bb, R.G.F.C.P., 2017\/1, pp. 8 – 23<\/a>.<\/span><\/p>\n\n\n\n

2016 \u2013 Belgium Chapter in The Acquisition and Leveraged Finance Review 2016 (tax section), in C. Kandel (ed.), The Acquisition and Leveraged Finance Review, Law Business Research, 2016<\/span><\/p>\n\n\n\n

2016\/10 \u2013 E.-G. Lang, \u00ab R\u00e9flexions sur le r\u00e9gime TVA d\u2019op\u00e9rations complexes ou r\u00e9alis\u00e9es par plusieurs intervenants : l\u2019exemple des op\u00e9rations immobili\u00e8res \u00bb, R.G.F.C.P., 2016\/8, pp. 19 et ss.<\/a><\/span><\/p>\n\n\n\n

2016\/12 \u2013 E.-G. Lang et B. Malvaux, Les op\u00e9rations de plus-values internes suite \u00e0 la loi-programme du 25 d\u00e9cembre 2016<\/span><\/p>\n\n\n\n

2016\/10 \u2013 E.-G. Lang, Vente des constructions et du sol attenant par des personnes distinctes: une premi\u00e8re d\u00e9cision du SDA, Point de plume, Octobre 2016<\/span><\/a><\/p>\n\n\n\n

2016\/02 \u2013 E.-G. Lang et B. Malvaux, La r\u00e9duction de capital post plus-value interne, Revue Belge de la Comptabilit\u00e9, 2016\/2<\/a><\/span><\/p>\n\n\n\n

2016 \u2013 Belgium chapter in The Franchise Law Review (tax section), in The Franchise Law Review, Law Business Research, 3nd edition, 2016<\/span><\/p>\n\n\n\n

2015\/12 \u2013 E.-G. Lang, VAT exemption for Alternative Investment Funds management<\/span><\/p>\n\n\n\n

2015\/03 \u2013 E.-G. Lang et B. Malvaux, La d\u00e9termination du montant d’investissement optimal en Tax Shelter 2.0, Revue Belge de la Comptabilit\u00e9, 2015\/3<\/a><\/span><\/p>\n\n\n\n

2014\/11 \u2013 E.-G. Lang, Administrateurs, g\u00e9rants et liquidateurs de soci\u00e9t\u00e9s et TVA : suppression du choix pour les personnes morales, 2014\/11<\/span><\/p>\n\n\n\n

2013\/02 \u2013 E.-G. Lang, L\u2019acquisition scind\u00e9e : une op\u00e9ration encore possible ?, Revue Belge de la Comptabilit\u00e9, 2013\/2<\/span><\/p>\n\n\n\n

Seminars :<\/span><\/h3>\n\n\n\n

2019\/3 – E.-G. Lang, \u00ab\u00a0Restructuration, plus-values internes et Service des D\u00e9cisions Anticip\u00e9es, S\u00e9minaire Midi de la Formation (MDF), Conf\u00e9rence du Jeune Barreau de Bruxelles, 28 March 2019<\/p>\n\n\n\n

2015\/02 \u2013 E.-G. Lang et B. Malvaux, Acquisition & d\u00e9tention d’un bien immobilier, S\u00e9minaire Infotopics, 26 February 2015<\/p>\n\n\n\n

2014\/01 \u2013 E.-G. Lang et B. Malvaux, Acquisition & d\u00e9tention d’un bien immobilier, S\u00e9minaire Infotopics, 23 January 2014<\/p>\n\n\n\n

2013\/02 \u2013 E.-G. Lang et B. Malvaux, Acquisition & d\u00e9tention d’un bien immobilier, S\u00e9minaire Infotopics, 28 February 2013<\/p>\n\n\n\n

2012\/03 \u2013 E.-G. Lang et B. Malvaux, Acquisition & d\u00e9tention d’un bien immobilier, S\u00e9minaire Infotopics, 2 March 2012<\/p>\n\n\n\n

2012 \u2013 E.-G. Lang et B. Malvaux, 2012 : Les cons\u00e9quences pratiques de la r\u00e9forme fiscale, S\u00e9minaires Groupe S (6x), 2012<\/p>\n\n\n\n

Press :<\/span><\/h3>\n\n\n\n

2018\/03 \u2013 E.-G. Lang, Les nouvelles mesures fiscales impactent les restructurations, Campagne Legal Success, Suppl\u00e9ment Trends-Tendance, 22 mars 2018<\/span><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Publications : 2025\/12 – E.-G. Lang, \u00ab\u00a0La non-d\u00e9ductibilit\u00e9 des pertes fiscales en cas de redressement : ce dispositif qui devrait \u00eatre limit\u00e9 au seul calcul des accroissements ?\u00a0\u00bb, R.G.F.C.P., 2025\/10, pp. 37-44. 2023\/01 – E.-G. Lang, \u00ab\u00a0L\u2019exon\u00e9ration du pr\u00e9compte immobilier pour improductivit\u00e9 en R\u00e9gion bruxelloise : retour sur sa lente d\u00e9construction, parall\u00e9lismes avec les autres […]<\/p>\n","protected":false},"author":1,"featured_media":132,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-526","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"rise-blocks_excerpt":"Publications : 2025\/12 – E.-G. Lang, \u00ab\u00a0La non-d\u00e9ductibilit\u00e9 des pertes fiscales en cas de redressement : ce dispositif qui devrait \u00eatre limit\u00e9 au seul calcul des accroissements ?\u00a0\u00bb, R.G.F.C.P., 2025\/10, pp. 37-44. 2023\/01 – E.-G. Lang, \u00ab\u00a0L\u2019exon\u00e9ration du pr\u00e9compte immobilier pour improductivit\u00e9 en R\u00e9gion bruxelloise : retour sur sa lente d\u00e9construction, parall\u00e9lismes avec les autres r\u00e9gions, et prospectives\u00a0\u00bb, R.G.C.F., 2023\/1,\u00a0..","yoast_head":"\nPublications | LANG LEGAL<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/langlegal.be\/index.php\/en\/publications-2\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Publications | LANG LEGAL\" \/>\n<meta property=\"og:description\" content=\"Publications : 2025\/12 – E.-G. Lang, \u00ab\u00a0La non-d\u00e9ductibilit\u00e9 des pertes fiscales en cas de redressement : ce dispositif qui devrait \u00eatre limit\u00e9 au seul calcul des accroissements ?\u00a0\u00bb, R.G.F.C.P., 2025\/10, pp. 37-44. 2023\/01 – E.-G. 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avocat - lawyer - droit fiscal - tax law - tax shelter - tva - VAT - fiscaliste - contact","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/06\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-tax-shelter-tva-VAT-fiscaliste-contact.jpg?fit=1024%2C682&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/06\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-tax-shelter-tva-VAT-fiscaliste-contact.jpg?fit=1024%2C682&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/06\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-tax-shelter-tva-VAT-fiscaliste-contact.jpg?fit=1024%2C682&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/06\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-tax-shelter-tva-VAT-fiscaliste-contact.jpg?fit=1024%2C682&ssl=1&resize=700%2C400 2x"},"classes":[]},{"id":180,"url":"https:\/\/langlegal.be\/index.php\/en\/","url_meta":{"origin":526,"position":1},"title":"Lang Legal : Belgian tax law firm","author":"Lang Legal","date":"26 juin 2017","format":false,"excerpt":"Welcome to Lang Legal, a newly Belgian law firm in Brussels dedicated to tax. \u00a0Its launching originates with the will to deliver a strong and specialized assistance to its clients, through an easy, modern and efficient structure. \u00a0Both new technologies and Today's environment enable such an alternative.","rel":"","context":"Article similaire","block_context":{"text":"Article similaire","link":""},"img":{"alt_text":"Eric-G\u00e9rald Lang - avocat - lawyer - droit fiscal - tax law - Belgique - Belgium - Bruxelles - Brussels","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law.jpg?fit=1200%2C800&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law.jpg?fit=1200%2C800&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law.jpg?fit=1200%2C800&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law.jpg?fit=1200%2C800&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law.jpg?fit=1200%2C800&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":204,"url":"https:\/\/langlegal.be\/index.php\/en\/form\/","url_meta":{"origin":526,"position":2},"title":"Contact","author":"Lang Legal","date":"27 juin 2017","format":false,"excerpt":"LANG LEGAL\u00a0| Eric-G\u00e9rald Lang | lawyerTax Law Firm CBE | VAT BE 0816.373.972 chauss\u00e9e de Waterloo 1135 (rez) [Vert Chasseur]1180 BrusselsBelgium t. +32 (0) 2 227 51 07 | m. +32 (0) 477 569 867 | info@langlegal.be | eric-gerald.lang@langlegal.be FILL IN THE FORM: Please also feel free to contact us\u2026","rel":"","context":"Article similaire","block_context":{"text":"Article similaire","link":""},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/06\/smartphone-notebook-technology-calendar.jpg?fit=800%2C533&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/06\/smartphone-notebook-technology-calendar.jpg?fit=800%2C533&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/06\/smartphone-notebook-technology-calendar.jpg?fit=800%2C533&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/06\/smartphone-notebook-technology-calendar.jpg?fit=800%2C533&ssl=1&resize=700%2C400 2x"},"classes":[]},{"id":400,"url":"https:\/\/langlegal.be\/index.php\/en\/independency\/","url_meta":{"origin":526,"position":3},"title":"Independency","author":"Lang Legal","date":"14 juillet 2017","format":false,"excerpt":"LANG LEGAL aims at being resolutely independent, while keeping small-sized, to stay flexible and close to its clients. This total independence allows the firm to provide tailor-made solutions to its clients, eventually in partnership with their own advisers or advisers from its professional network.","rel":"","context":"Article similaire","block_context":{"text":"Article similaire","link":""},"img":{"alt_text":"Eric-G\u00e9rald Lang - avocat - lawyer - cabinet de droit fiscal belge - Belgian tax law firm","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-cabinet-de-droit-fiscal-belge-Belgian-tax-law-firm-1.jpeg?fit=1200%2C800&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-cabinet-de-droit-fiscal-belge-Belgian-tax-law-firm-1.jpeg?fit=1200%2C800&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-cabinet-de-droit-fiscal-belge-Belgian-tax-law-firm-1.jpeg?fit=1200%2C800&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-cabinet-de-droit-fiscal-belge-Belgian-tax-law-firm-1.jpeg?fit=1200%2C800&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-cabinet-de-droit-fiscal-belge-Belgian-tax-law-firm-1.jpeg?fit=1200%2C800&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":184,"url":"https:\/\/langlegal.be\/index.php\/en\/lawyer\/","url_meta":{"origin":526,"position":4},"title":"Lawyer","author":"Lang Legal","date":"26 juin 2017","format":false,"excerpt":"Eric-G\u00e9rald Lang has been practicing tax law since more than 15 years. Over these years, he has been assisting both individuals as SMEs and large group companies in various sectors and on all kind of tax aspects. His expertise covers more specifically key tax matters pertaining to business, which notably\u2026","rel":"","context":"Article similaire","block_context":{"text":"Article similaire","link":""},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/03\/EGL1-d-rectif.-nb-1.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/03\/EGL1-d-rectif.-nb-1.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/03\/EGL1-d-rectif.-nb-1.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/03\/EGL1-d-rectif.-nb-1.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":736,"url":"https:\/\/langlegal.be\/index.php\/en\/news\/","url_meta":{"origin":526,"position":5},"title":"News","author":"Lang Legal","date":"17 octobre 2017","format":false,"excerpt":"","rel":"","context":"Article similaire","block_context":{"text":"Article similaire","link":""},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]}],"_links":{"self":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/pages\/526","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/comments?post=526"}],"version-history":[{"count":23,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/pages\/526\/revisions"}],"predecessor-version":[{"id":1579,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/pages\/526\/revisions\/1579"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/media\/132"}],"wp:attachment":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/media?parent=526"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}