{"id":1102,"date":"2018-12-20T09:17:58","date_gmt":"2018-12-20T08:17:58","guid":{"rendered":"http:\/\/langlegal.be\/?p=1102"},"modified":"2019-04-02T15:31:24","modified_gmt":"2019-04-02T13:31:24","slug":"promotion-immobiliere-sur-base-dun-droit-de-superficie-et-frais-de-publicite-quid-de-la-tva","status":"publish","type":"post","link":"https:\/\/langlegal.be\/index.php\/2018\/12\/20\/promotion-immobiliere-sur-base-dun-droit-de-superficie-et-frais-de-publicite-quid-de-la-tva\/","title":{"rendered":"Promotion immobili\u00e8re sur base d\u2019un droit de superficie et frais de publicit\u00e9 : quid de la TVA ? *"},"content":{"rendered":"<p style=\"text-align: right;\"><a href=\"http:\/\/langlegal.be\/wp-content\/uploads\/2018\/12\/Newsletter-Lang-Legal-20181220-TVA-promotion-immobili\u00e8re.pdf\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" data-attachment-id=\"716\" data-permalink=\"https:\/\/langlegal.be\/index.php\/2017\/08\/28\/reductions-de-capital-suite-a-plus-value-interne-point-apres-laccord-budgetaire-2018\/icone-pdf\/\" data-orig-file=\"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/icone-pdf.png?fit=292%2C172&amp;ssl=1\" data-orig-size=\"292,172\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"icone pdf\" data-image-description=\"\" data-image-caption=\"\" data-medium-file=\"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/icone-pdf.png?fit=292%2C172&amp;ssl=1\" data-large-file=\"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/icone-pdf.png?fit=292%2C172&amp;ssl=1\" class=\"alignnone wp-image-716\" src=\"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/icone-pdf.png?resize=54%2C32\" alt=\"\" width=\"54\" height=\"32\" \/><\/a><\/p>\r\n<span style=\"color: #000000;\"><strong>En mati\u00e8re de promotion immobili\u00e8re, il arrive fr\u00e9quemment que le promoteur r\u00e9alise les constructions sur la base d\u2019un simple droit de superficie avec renonciation \u00e0 l\u2019accession (\u00ab RDA \u00bb). En corollaire, les candidats-acheteurs se voient proposer de traiter avec deux vendeurs distincts : le promoteur pour ce qui concerne les constructions (vendues sur plan, casco, ou apr\u00e8s ach\u00e8vement) et le tr\u00e9foncier\/propri\u00e9taire du terrain pour ce qui en concerne les quotit\u00e9s. L\u2019acheteur n\u2019acquitte alors la TVA que sur la partie construction (p. ex. 21 %) tandis que le terrain, lui, est vendu sous droits d\u2019enregistrement (p. ex. 12,5 %, hors \u00e9ventuels abattements r\u00e9gionaux).<\/strong><\/span>\r\n\r\n<strong><span style=\"color: #800000;\">Traitement fiscal<\/span><\/strong>\r\n\r\nFiscalement, ce traitement diff\u00e9renci\u00e9 peut s\u2019appuyer \u00e0 la fois sur la d\u00e9finition stricte de la notion de \u00ab sol y attenant \u00bb en TVA (dont la cession sous TVA suppose d\u2019\u00eatre effectu\u00e9e \u00ab en m\u00eame temps \u00bb et par la \u00ab m\u00eame personne \u00bb que celle du b\u00e2timent neuf) et sur les principes d\u2019assujettissement \u00e0 la TVA (qui, en Belgique, ne s\u2019\u00e9tendent pas aux op\u00e9rations immobili\u00e8res occasionnelles)<sup>[1]<\/sup>.\r\n\r\nVu les raisons \u00e9conomiques\/financi\u00e8res \u00e0 ce proc\u00e9d\u00e9 (not. l\u2019absence de pr\u00e9financement du terrain par le promoteur ou la s\u00e9paration de sa r\u00e9serve fonci\u00e8re des risques de promotion), l\u2019administration fiscale rel\u00e8ve ne pas y voir une \u00ab pratique abusive \u00bb \u00ab pour autant que cette mani\u00e8re de proc\u00e9der soit appliqu\u00e9e de fa\u00e7on cons\u00e9quente et quelle que soit la qualit\u00e9 de l\u2019acheteur \u00bb<sup>[2]<\/sup>.\r\n\r\nLe caract\u00e8re restrictif de la r\u00e9glementation belge (satisfaisant tant le F\u00e9d\u00e9ral que les R\u00e9gions, \u00e0 qui vont les recettes de droits d\u2019enregistrement) a fait l\u2019objet de certaines critiques de la part de la Commission europ\u00e9enne, actuellement sold\u00e9es par une compensation financi\u00e8re<sup>[3]<\/sup>.\r\n<h4><span style=\"color: #800000;\"><strong>Frais de publicit\u00e9\u00a0: <em>quid<\/em> de la TVA\u00a0?<\/strong><\/span><\/h4>\r\nDans les op\u00e9rations sous RDA, hors l\u2019engagement du tr\u00e9foncier de vendre les quotit\u00e9s de terrain au fil des ventes des constructions, il est habituellement pr\u00e9vu que le promoteur s\u2019occupe de la commercialisation du projet.\r\n\r\nDans un arr\u00eat du 28 novembre 2017, suivant sa propre jurisprudence, la Cour d\u2019appel de Gand<sup>[4]<\/sup> vient de consid\u00e9rer \u00e0 nouveau que lesdits frais de publicit\u00e9, d\u2019administration et de commission relatifs \u00e0 la vente des unit\u00e9s, bien que support\u00e9s enti\u00e8rement par le promoteur, portent tant sur les constructions (soumises \u00e0 la TVA) que sur les quotit\u00e9s de terrain (non soumises \u00e0 la TVA) et, d\u00e8s lors, ne peuvent \u00eatre consid\u00e9r\u00e9s ni comme des \u00ab frais g\u00e9n\u00e9raux \u00bb du promoteur ou en seul \u00ab lien direct et imm\u00e9diat \u00bb avec ses ventes des constructions.\r\n<h4><strong><span style=\"color: #800000;\">Observations<\/span><\/strong><\/h4>\r\nCette d\u00e9cision aboutit \u00e0 refuser la d\u00e9duction de la TVA sur des frais dont le co\u00fbt est r\u00e9percut\u00e9 aux acheteurs dans le prix des constructions et soumis \u00e0 ce titre \u00e0 la TVA.\r\n\r\n\u00c0 propos de ce \u00ab\u00a0lien direct et imm\u00e9diat\u00a0\u00bb, prolongeant la jurisprudence cit\u00e9e dans l\u2019arr\u00eat comment\u00e9<sup>[5]<\/sup>, cette fois dans le contexte m\u00eame d\u2019une promotion immobili\u00e8re, la Cour de justice vient n\u00e9anmoins de rappeler fermement que ce lien n\u2019est pas exclu, m\u00eame si un tiers \u00ab\u00a0b\u00e9n\u00e9ficie \u00e0 titre gratuit\u00a0\u00bb des services concern\u00e9s (en cause, des frais de remise en \u00e9tat d\u2019une station de pompage appartenant \u00e0 une commune), si ces services \u00ab\u00a0n\u2019exc\u00e8dent pas ce qui est n\u00e9cessaire\u00a0\u00bb et \u00ab\u00a0leur co\u00fbt est inclus dans le prix\u00a0\u00bb des op\u00e9rations tax\u00e9es en aval<sup>[6]<\/sup>.\r\n\r\nCes principes sont d\u00e9j\u00e0 bien admis par l\u2019administration pour les travaux d\u2019infrastructure abandonn\u00e9s gratuitement aux autorit\u00e9s, dont la TVA est d\u00e9ductible par le promoteur-superficiaire s\u2019ils sont li\u00e9s aux lots c\u00e9d\u00e9s et si leurs frais sont \u00ab\u00a0compris dans la base d\u2019imposition \u00e0 la TVA des b\u00e2timents vendus\u00a0\u00bb par le promoteur<sup>[7]<\/sup>.\r\n\r\nL\u2019on n\u2019aper\u00e7oit gu\u00e8re en quoi ces enseignements ne sauraient \u00eatre transpos\u00e9s aux frais de commission et autres, quand bien m\u00eame ceux-ci profiteraient \u00ab\u00a0gratuitement\u00a0\u00bb aux tr\u00e9fonciers vendeurs des terrains.\r\n\r\n\u00c0 cet \u00e9gard, l\u2019on peut encore relever que les frais de \u00ab\u00a0commission\u00a0\u00bb constituent l\u00e9galement des \u00ab\u00a0frais accessoires\u00a0\u00bb \u00e0 la prestation principale (qui ne peuvent \u00eatre refactur\u00e9s comme tels aux acheteurs)<sup>[8]<\/sup>, et faisant partie int\u00e9grante de la marge du promoteur (qui intervient \u00e0 un \u00ab\u00a0stade de commercialisation\u00a0\u00bb ult\u00e9rieur vis-\u00e0-vis des propri\u00e9taires du terrain)<sup>[9]<\/sup>.\r\n\r\nPour autant, l\u2019analyse pourra \u00eatre diff\u00e9rente pour le promoteur qui (i) aurait lui-m\u00eame c\u00e9d\u00e9 tant le terrain que les constructions (y compris en tant que \u00ab\u00a0commissionnaire\u00a0\u00bb), ou qui (ii) aurait manqu\u00e9 de refacturer de tels frais \u00e0 une soci\u00e9t\u00e9 momentan\u00e9e immatricul\u00e9e \u00e0 la TVA (qui, elle, proc\u00e8de \u00e0 la cession des lots sous TVA)<sup>[10]<\/sup>.\r\n\r\n<hr \/>\r\n\r\nEric-G\u00e9rald Lang \u2013 <a href=\"mailto:info@langlegal.be\">info@langlegal.be<\/a> \u2013 Tous droits r\u00e9serv\u00e9s.\r\n\r\n&nbsp;\r\n\r\n<a href=\"#_ftnref1\" name=\"_ftn1\"><\/a>* Texte reproduit avec l\u2019aimable autorisation des \u00e9ditions Anthemis (<em>cf. B.J.S.<\/em>, d\u00e9cembre 2018, n\u00b0619, p. 12, disponible sur <u><a href=\"http:\/\/www.lebulletin.be\">www.lebulletin.be<\/a><\/u>).\r\n\r\n[1] <em>Cf.<\/em> resp., l\u2019art.\u00a01<sup>er<\/sup>, \u00a7\u00a09, et les art.\u00a08 <em>juncto<\/em> 44, \u00a7\u00a03, 1\u00b0 et 2\u00b0, du Code de la TVA.\r\n\r\n[2] <em>Cf.<\/em> art.\u00a01<sup>er<\/sup>, \u00a7\u00a010, du Code de la TVA\u00a0; d\u00e9c. TVA n\u00b0\u00a0ET119318 du 28\u00a0octobre 2010, point 2.\r\n\r\n[3] <em>Cf.<\/em> Union professionnelle du secteur immobilier (UPSI-BVS), Rapport annuel 2016, p.\u00a029, disponible sur www.upsi-bvs.be.\r\n\r\n[4] <em>Cf.<\/em> Gand, 28\u00a0novembre 2017, RG n\u00b0\u00a02016\/AR\/1075, infirmant Trib. Gand, 21\u00a0mars 2016, RG n\u00b0\u00a006\/85\/A, disponibles sur www.fisconetplus.be\u00a0; voy. \u00e9g.\u00a0: Gand, 19\u00a0octobre 2010, RG n\u00b0\u00a02009\/AR\/962, disponible sur www.taxwin.be.\r\n\r\n[5] <em>Cf.<\/em> CJUE, 8\u00a0f\u00e9vrier 2007, Investrand, C-435\/05 et 18\u00a0juillet 2013, AES-3C Maritza East 1 EOOD, C-124\/12, disponibles sur http:\/\/curia.europa.eu\/.\r\n\r\n[6] <em>Cf.<\/em> CJUE, 14\u00a0septembre 2017, Iberdrola, C-132\/16\u00a0; voy. \u00e9g.\u00a0: CJUE, 22\u00a0octobre 2015, Sveda, C-126\/14, disponibles sur http:\/\/curia.europa.eu\/.\r\n\r\n[7] <em>Cf.<\/em> D\u00e9cision TVA, n\u00b0\u00a0E.T.124.513, du 23\u00a0d\u00e9cembre 2013, point 3.1\u00a0; Cass., 26\u00a0f\u00e9vrier 2010, RG n\u00b0\u00a0F.09.0007.F\/9, disponible sur http:\/\/www.juridat.be.\r\n\r\n[8] Voy. art.\u00a078 de la directive TVA\u00a0; art.\u00a026 du Code de la TVA.\r\n\r\n[9] <em>Cf.<\/em> art.\u00a032 du Code de la TVA\u00a0; Cass., 2\u00a0septembre 2016, RG n\u00b0\u00a0F.14.0027.N\/1, disponible sur http:\/\/www.juridat.be.\r\n\r\n[10] <em>Cf.<\/em> resp.\u00a0: Cass., 20\u00a0octobre 2011, RG n\u00b0\u00a0F.10.0088.N, et\u00a0; Cass., 8\u00a0avril 2011, RG n\u00b0 F.10.0013.N\/1, disponibles sur http:\/\/www.juridat.be.","protected":false},"excerpt":{"rendered":"<p>En mati\u00e8re de promotion immobili\u00e8re, il arrive fr\u00e9quemment que le promoteur r\u00e9alise les constructions sur la base d\u2019un simple droit de superficie avec renonciation \u00e0 l\u2019accession (\u00ab RDA \u00bb). En corollaire, les candidats-acheteurs se voient proposer de traiter avec deux vendeurs distincts : le promoteur pour ce qui concerne les constructions (vendues sur plan, casco, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1105,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[25],"tags":[],"class_list":["post-1102","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tva"],"acf":[],"rise-blocks_total_comments":0,"rise-blocks_categories":[{"term_id":25,"name":"TVA","slug":"tva","term_group":0,"term_taxonomy_id":25,"taxonomy":"category","description":"","parent":0,"count":5,"filter":"raw","cat_ID":25,"category_count":5,"category_description":"","cat_name":"TVA","category_nicename":"tva","category_parent":0}],"rise-blocks_excerpt":"En mati\u00e8re de promotion immobili\u00e8re, il arrive fr\u00e9quemment que le promoteur r\u00e9alise les constructions sur la base d\u2019un simple droit de superficie avec renonciation \u00e0 l\u2019accession (\u00ab RDA \u00bb). En corollaire, les candidats-acheteurs se voient proposer de traiter avec deux vendeurs distincts : le promoteur pour ce qui concerne les constructions (vendues sur plan, casco, ou apr\u00e8s ach\u00e8vement) et le..","yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Promotion immobili\u00e8re sur base d\u2019un droit de superficie et frais de publicit\u00e9 : quid de la TVA ? * | 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\/2018\/12\/20\/promotion-immobiliere-sur-base-dun-droit-de-superficie-et-frais-de-publicite-quid-de-la-tva\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Promotion immobili\u00e8re sur base d\u2019un droit de superficie et frais de publicit\u00e9 : quid de la TVA ? * | LANG LEGAL\" \/>\n<meta property=\"og:description\" content=\"En mati\u00e8re de promotion immobili\u00e8re, il arrive fr\u00e9quemment que le promoteur r\u00e9alise les constructions sur la base d\u2019un simple droit de superficie avec renonciation \u00e0 l\u2019accession (\u00ab RDA \u00bb). 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Ce devrait appartenir au pass\u00e9 \u00e0 compter du 1er janvier 2018. Outre la r\u00e9forme de l\u2019imp\u00f4t des soci\u00e9t\u00e9s, l\u2019accord budg\u00e9taire\u2026","rel":"","context":"Dans &quot;TVA&quot;","block_context":{"text":"TVA","link":"https:\/\/langlegal.be\/index.php\/category\/tva\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/10\/TVA-baux-immeuble-professionnel-option.jpeg?fit=744%2C400&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/10\/TVA-baux-immeuble-professionnel-option.jpeg?fit=744%2C400&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/10\/TVA-baux-immeuble-professionnel-option.jpeg?fit=744%2C400&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/10\/TVA-baux-immeuble-professionnel-option.jpeg?fit=744%2C400&ssl=1&resize=700%2C400 2x"},"classes":[]},{"id":392,"url":"https:\/\/langlegal.be\/index.php\/2017\/07\/14\/vente-distincte-constructions-sol\/","url_meta":{"origin":1102,"position":1},"title":"Vente distincte des constructions et du sol","author":"Lang Legal","date":"14 juillet 2017","format":false,"excerpt":"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","rel":"","context":"Dans &quot;TVA&quot;","block_context":{"text":"TVA","link":"https:\/\/langlegal.be\/index.php\/category\/tva\/"},"img":{"alt_text":"Eric-G\u00e9rald Lang - avocat - lawyer - droit fiscal - tax law - VAT - TVA - gratuit - free","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-VAT-TVA-gratuit-free.jpeg?fit=640%2C400&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-VAT-TVA-gratuit-free.jpeg?fit=640%2C400&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-VAT-TVA-gratuit-free.jpeg?fit=640%2C400&ssl=1&resize=525%2C300 1.5x"},"classes":[]},{"id":1121,"url":"https:\/\/langlegal.be\/index.php\/2019\/04\/02\/deduction-tva-meme-sans-repercussion-des-couts-en-aval-application-dans-le-secteur-du-leasing-automobile\/","url_meta":{"origin":1102,"position":2},"title":"D\u00e9duction TVA m\u00eame sans r\u00e9percussion des co\u00fbts en aval : application dans le secteur du leasing automobile *","author":"Lang Legal","date":"2 avril 2019","format":false,"excerpt":"\u00a0 Apr\u00e8s avoir rendu un arr\u00eat sur la qualification des contrats de leasing avec option d\u2019achat comme \u00ab prestation de service \u00bb ou \u00ab livraison de bien \u00bb[1], la Cour de justice s\u2019est pench\u00e9e cette fois sur le traitement TVA de la location-vente et, plus particuli\u00e8rement, la d\u00e9ductibilit\u00e9 TVA des\u2026","rel":"","context":"Dans &quot;TVA&quot;","block_context":{"text":"TVA","link":"https:\/\/langlegal.be\/index.php\/category\/tva\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2019\/04\/TVA-droit-%C3%A0-d%C3%A9duction-VAT-deduction-right-e1554211748315.jpg?fit=800%2C301&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2019\/04\/TVA-droit-%C3%A0-d%C3%A9duction-VAT-deduction-right-e1554211748315.jpg?fit=800%2C301&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2019\/04\/TVA-droit-%C3%A0-d%C3%A9duction-VAT-deduction-right-e1554211748315.jpg?fit=800%2C301&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2019\/04\/TVA-droit-%C3%A0-d%C3%A9duction-VAT-deduction-right-e1554211748315.jpg?fit=800%2C301&ssl=1&resize=700%2C400 2x"},"classes":[]},{"id":959,"url":"https:\/\/langlegal.be\/index.php\/2018\/08\/01\/tva-le-leasing-avec-option-dachat-est-il-une-prestation-de-service-ou-une-livraison-de-bien\/","url_meta":{"origin":1102,"position":3},"title":"TVA : le leasing avec option d\u2019achat est-il une prestation de service ou une livraison de bien ? *","author":"Lang Legal","date":"1 ao\u00fbt 2018","format":false,"excerpt":"La Cour de justice a livr\u00e9, dans un arr\u00eat du 4 octobre 2017, d\u2019importantes pr\u00e9cisions quant \u00e0 la qualification en TVA de contrats de leasing, lorsqu\u2019ils comportent une option d\u2019achat, comme \u00ab prestation de service \u00bb ou \u00ab livraison de bien \u00bb[1]. \u00a0\u00a0Question cruciale puisque la TVA est due, dans\u2026","rel":"","context":"Dans &quot;TVA&quot;","block_context":{"text":"TVA","link":"https:\/\/langlegal.be\/index.php\/category\/tva\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-gratuit-free-tva-e1532865767129.jpg?fit=700%2C341&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-gratuit-free-tva-e1532865767129.jpg?fit=700%2C341&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-gratuit-free-tva-e1532865767129.jpg?fit=700%2C341&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/07\/Eric-G%C3%A9rald-Lang-avocat-lawyer-droit-fiscal-tax-law-gratuit-free-tva-e1532865767129.jpg?fit=700%2C341&ssl=1&resize=700%2C400 2x"},"classes":[]},{"id":855,"url":"https:\/\/langlegal.be\/index.php\/2018\/04\/19\/valorisation-de-lusufruit-methode-adopter\/","url_meta":{"origin":1102,"position":4},"title":"La valorisation de l\u2019usufruit : quelle m\u00e9thode adopter ?","author":"Lang Legal","date":"19 avril 2018","format":false,"excerpt":"Une valorisation correcte de l\u2019usufruit constitue le pr\u00e9alable d\u2019une op\u00e9ration r\u00e9ussie, notamment pour \u00e9viter la taxation d\u2019une r\u00e9mun\u00e9ration en nature dans le chef du dirigeant et\/ou le rejet de la d\u00e9duction des frais encourus par la soci\u00e9t\u00e9. \u00a0Or, on le sait\u00a0: apr\u00e8s avoir massivement adopt\u00e9 la formule RUYSSEVELDT, le fisc\u2026","rel":"","context":"Dans &quot;IPP&quot;","block_context":{"text":"IPP","link":"https:\/\/langlegal.be\/index.php\/category\/ipp\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/04\/Avocat-fiscaliste-Bruxelles-usufruit-valorisation-ATN.jpg?fit=1200%2C455&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/04\/Avocat-fiscaliste-Bruxelles-usufruit-valorisation-ATN.jpg?fit=1200%2C455&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/04\/Avocat-fiscaliste-Bruxelles-usufruit-valorisation-ATN.jpg?fit=1200%2C455&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/04\/Avocat-fiscaliste-Bruxelles-usufruit-valorisation-ATN.jpg?fit=1200%2C455&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/04\/Avocat-fiscaliste-Bruxelles-usufruit-valorisation-ATN.jpg?fit=1200%2C455&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":911,"url":"https:\/\/langlegal.be\/index.php\/2018\/03\/22\/nouvelles-mesures-fiscales-impactent-restructurations\/","url_meta":{"origin":1102,"position":5},"title":"Les nouvelles mesures fiscales impactent les restructurations","author":"Lang Legal","date":"22 mars 2018","format":false,"excerpt":"\u00a0 Le contexte fiscal entourant les\u00a0op\u00e9rations de (re-)structuration\u00a0des entreprises conna\u00eet\u00a0des changements importants.\u00a0Eric-G\u00e9rald Lang, avocat sp\u00e9cialis\u00e9\u00a0en droit fiscal et fondateur du cabinet\u00a0Lang Legal, nous en livre un aper\u00e7u. Quel est le contexte fiscal dans\u00a0lequel \u00e9voluent les (re-)structurations\u00a0d\u2019entreprises ? Eric-G\u00e9rald Lang : \u00ab La fiscalit\u00e9 des entreprises\u00a0se complexifie \u00e0 outrance. 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