{"id":1121,"date":"2019-04-02T15:30:40","date_gmt":"2019-04-02T13:30:40","guid":{"rendered":"http:\/\/langlegal.be\/?p=1121"},"modified":"2019-04-02T19:11:30","modified_gmt":"2019-04-02T17:11:30","slug":"deduction-tva-meme-sans-repercussion-des-couts-en-aval-application-dans-le-secteur-du-leasing-automobile","status":"publish","type":"post","link":"https:\/\/langlegal.be\/index.php\/2019\/04\/02\/deduction-tva-meme-sans-repercussion-des-couts-en-aval-application-dans-le-secteur-du-leasing-automobile\/","title":{"rendered":"D\u00e9duction TVA m\u00eame sans r\u00e9percussion des co\u00fbts en aval : application dans le secteur du leasing automobile *"},"content":{"rendered":"<a href=\"http:\/\/langlegal.be\/wp-content\/uploads\/2019\/04\/Newsetter-Lang-Legal-20190402-TVA-droit-\u00e0-d\u00e9duction.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=\"alignright 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>\r\n\r\n&nbsp;\r\n\r\n<strong>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 co\u00fbts expos\u00e9s en amont par le donneur en leasing avec, en prime, de nouveaux d\u00e9veloppements sur le concept de \u00ab lien direct et imm\u00e9diat \u00bb[2]. Qu\u2019en est-il ?<\/strong>\r\n\r\nL\u2019affaire en cause concernait cette fois Volkswagen Financial Services Ltd (VWFS), toujours au Royaume-Uni, relativement \u00e0 ses activit\u00e9s de \u00ab location-vente \u00bb de v\u00e9hicules consistant essentiellement en leurs ventes \u00e0 temp\u00e9rament avec certaines garanties r\u00e9glementaires, et trait\u00e9es \u00e0 la TVA comme (i) une livraison de v\u00e9hicule (soumise \u00e0 la TVA) doubl\u00e9e de (ii) l\u2019octroi d\u2019un cr\u00e9dit (exon\u00e9r\u00e9 de TVA).\r\n\r\nLa question portait sur le prorata de d\u00e9ductibilit\u00e9 TVA des \u00ab frais g\u00e9n\u00e9raux \u00bb de VWFS li\u00e9s \u00e0 cette activit\u00e9 (\u00e0 savoir essentiellement, ses frais d\u2019administration journali\u00e8re, de formation, recrutement, repas et boissons du personnel, d\u2019IT, de locaux et de papeterie), que l\u2019administration entendait r\u00e9duire \u00e0 la portion congrue, d\u00e8s lors que, conform\u00e9ment \u00e0 la r\u00e9glementation britannique, les v\u00e9hicules y sont refactur\u00e9s \u00e0 prix co\u00fbtant par VWFS \u00e0 ses clients tandis que ses frais g\u00e9n\u00e9raux (et sa marge b\u00e9n\u00e9ficiaire) leur sont enti\u00e8rement r\u00e9percut\u00e9s dans les taux de financement pratiqu\u00e9s (donc la partie exon\u00e9r\u00e9e de TVA).\r\n<h4><strong><span style=\"color: #800000;\">Dissociation du contrat de location-vente<\/span><\/strong><\/h4>\r\nLa Cour \u00e9carte, d\u2019abord, les pr\u00e9ventions soulev\u00e9es par son avocat g\u00e9n\u00e9ral qui y voyait une op\u00e9ration unique \u00e0 soumettre \u00e0 la TVA pour le tout ; elle estime, au contraire, que les contrats en cause ont valablement pu \u00eatre d\u00e9compos\u00e9s en une livraison tax\u00e9e et un cr\u00e9dit exon\u00e9r\u00e9 (point 34) [3].\r\n<h4><strong><span style=\"color: #800000;\">D\u00e9duction sans r\u00e9percussion des co\u00fbts<\/span><\/strong><\/h4>\r\nDe jurisprudence \u00e9tablie, le droit \u00e0 d\u00e9duction requiert que les d\u00e9penses concern\u00e9es pr\u00e9sentent un \u00ab lien direct et imm\u00e9diat \u00bb avec (i) \u00ab une ou plusieurs op\u00e9rations en aval ouvrant droit \u00e0 d\u00e9duction \u00bb ou, \u00e0 d\u00e9faut, (ii) \u00ab font partie des frais g\u00e9n\u00e9raux de [l\u2019assujetti] et sont, en tant que tels, des \u00e9l\u00e9ments constitutifs du prix des biens ou des services qu\u2019il fournit \u00bb (points 41 et 42).\r\n\r\nSelon la Cour, d\u00e8s lors que l\u2019examen des faits r\u00e9v\u00e8le que les frais g\u00e9n\u00e9raux en cause entretiennent bien un \u00ab lien direct \u00bb avec \u00ab l\u2019ensemble des activit\u00e9s de VWFS, et non pas uniquement avec certaines de celles-ci \u00bb, la d\u00e9cision de la\u00a0soci\u00e9t\u00e9 \u00ab d\u2019incorporer ces frais \u00bb exclusivement dans le prix de ses op\u00e9rations exon\u00e9r\u00e9es \u00ab ne saurait avoir une quelconque incidence sur une telle constatation de fait \u00bb (point 43).\r\n\r\nSuivant les m\u00e9thodes admissibles pour fixer l\u2019\u00e9tendue du droit \u00e0 d\u00e9duction (c\u2019est-\u00e0-dire au prorata des chiffres d\u2019affaires ou selon l\u2019affectation r\u00e9elle avec des cl\u00e9s plus pr\u00e9cises), la Cour conclut que, m\u00eame si les frais g\u00e9n\u00e9raux en cause sont r\u00e9percut\u00e9s dans la seule partie exon\u00e9r\u00e9e des op\u00e9rations, ils doivent \u00ab n\u00e9anmoins \u00bb \u00eatre consid\u00e9r\u00e9s comme un \u00ab \u00e9l\u00e9ment constitutif du prix \u00bb de la livraison (tax\u00e9e) du v\u00e9hicule et, d\u00e8s lors, le prorata de d\u00e9duction doit tenir compte de \u00ab la valeur initiale du bien concern\u00e9 lors de sa livraison \u00bb (dispositif).\r\n<h4><strong><span style=\"color: #800000;\">Observations<\/span><\/strong><\/h4>\r\nCes faits sont largement transposables en Belgique, o\u00f9 la vente \u00e0 temp\u00e9rament se voit en r\u00e8gle aussi d\u00e9compos\u00e9e en un volet livraison et un volet cr\u00e9dit selon la valeur au comptant reprise au contrat [4].\r\n\r\nL\u2019arr\u00eat rev\u00eat cependant un int\u00e9r\u00eat notable dans la mesure o\u00f9 la d\u00e9ductibilit\u00e9 de la TVA y est admise \u00e0 l\u2019\u00e9gard de frais ind\u00e9pendamment du fait qu\u2019ils aient \u00e9t\u00e9 r\u00e9percut\u00e9s dans la seule partie exon\u00e9r\u00e9e des op\u00e9rations de l\u2019assujetti.\r\n\r\nCette position t\u00e9moigne \u00e0 nouveau d\u2019une appr\u00e9ciation r\u00e9solument \u00ab objective \u00bb du \u00ab lien direct \u00bb applicable en mati\u00e8re de d\u00e9duction, \u00e0 justifier au regard du \u00ab contenu objectif \u00bb et de la \u00ab cause exclusive \u00bb des op\u00e9rations concern\u00e9es [5].\r\n\r\nTout \u00e9tant question de circonstances, la Cour se r\u00e9f\u00e8re elle-m\u00eame \u00e0 une autre affaire de cr\u00e9dit-bail automobile, mais pratiqu\u00e9 par un organisme bancaire, o\u00f9 il avait \u00e9t\u00e9 constat\u00e9 au contraire que les frais \u00e9taient \u00ab avant tout \u00bb occasionn\u00e9s par \u00ab le financement et la gestion \u00bb des contrats (et non pas la livraison des v\u00e9hicules)[6].\r\n\r\n&nbsp;\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* Texte reproduit avec l\u2019aimable autorisation des \u00e9ditions Anthemis (<em>cf. B.J.S.<\/em>, f\u00e9vrier 2019-2, n\u00b0623, p. 12, disponible sur <a href=\"http:\/\/www.lebulletin.be\">www.lebulletin.be<\/a>).\r\n\r\n[1] <em>Cf.<\/em> CJUE, 4 octobre 2017, Mercedes-Benz Financial Services UK Ltd, C-164\/16, obs. in B.J.S., mai 2018, n\u00b0 608, p. 12.\r\n\r\n[2] <em>Cf.<\/em> CJUE, 18 octobre 2018, Vokswagen Financial Services UK Ltd, C-153\/17, disponible sur www.curia.eu.\r\n\r\n[3] <em>Cf.<\/em> not. aff. C-153\/17, pr\u00e9c., opinions Av. g\u00e9n. Szpunar, 3 mai 2018 ; voy. \u00e9g. CJUE, 27 octobre 1993, Muys\u2019 en De Winter,\r\n\r\nC-281\/91 ; 23 avril 2015, Property Development Company NV, C-16\/14 ; et 17 janvier 2013, BGZ Leasing, C-224\/11 ; disponibles sur www.curia.eu.\r\n\r\n[4] Cf. Comm. TVA, \u00e9d. 2018, Chap. 6, Section 3.6 ; Q.P. n\u00b0 203 de M. Christian Brotcorne du 19 janvier 2009 ; voy. \u00e9g. : art. VII.78, \u00a7 3, du Code de droit \u00e9conomique.\r\n\r\n[5] Cf. not. CJUE, 17 octobre 2018, Ryanair, C-249\/17, point 28 ; 14 septembre 2017, Iberdrola Inmobiliaria Real Estate Investments, C-132\/16, point 28 ; et 21 f\u00e9vrier 2013, Becker, C-104\/12, point 22 ; disponibles sur www.curia.eu.\r\n\r\n[6] Cf. CJUE, 10 juillet 2014, Banco Mais, C-183\/13, points 30 et 31, disponible sur www.curia.eu.\r\n\r\n&nbsp;\r\n\r\n<a href=\"#_ftnref1\" name=\"_ftn1\"><\/a>","protected":false},"excerpt":{"rendered":"<p>&nbsp; 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 co\u00fbts expos\u00e9s en amont par [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1123,"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-1121","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":"&nbsp; 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 co\u00fbts expos\u00e9s en amont par le donneur en leasing avec,..","yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>D\u00e9duction TVA m\u00eame sans r\u00e9percussion des co\u00fbts en aval : application dans le secteur du leasing automobile * | 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\/2019\/04\/02\/deduction-tva-meme-sans-repercussion-des-couts-en-aval-application-dans-le-secteur-du-leasing-automobile\/\" \/>\n<meta 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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 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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":1102,"url":"https:\/\/langlegal.be\/index.php\/2018\/12\/20\/promotion-immobiliere-sur-base-dun-droit-de-superficie-et-frais-de-publicite-quid-de-la-tva\/","url_meta":{"origin":1121,"position":2},"title":"Promotion immobili\u00e8re sur base d\u2019un droit de superficie et frais de publicit\u00e9 : quid de la TVA ? *","author":"Lang Legal","date":"20 d\u00e9cembre 2018","format":false,"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\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\/12\/for-sale-picture-e1545293394964.jpeg?fit=900%2C365&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/12\/for-sale-picture-e1545293394964.jpeg?fit=900%2C365&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/12\/for-sale-picture-e1545293394964.jpeg?fit=900%2C365&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/12\/for-sale-picture-e1545293394964.jpeg?fit=900%2C365&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":1121,"position":3},"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":855,"url":"https:\/\/langlegal.be\/index.php\/2018\/04\/19\/valorisation-de-lusufruit-methode-adopter\/","url_meta":{"origin":1121,"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":761,"url":"https:\/\/langlegal.be\/index.php\/2018\/01\/25\/plus-values-internes-premieres-decisions-positives-sda-cas-de-vente-dactions-a-holding-partiellement-liee\/","url_meta":{"origin":1121,"position":5},"title":"Plus-values internes : premi\u00e8res d\u00e9cisions positives du SDA en cas de \u00ab vente \u00bb d\u2019actions \u00e0 une holding (partiellement) li\u00e9e","author":"Lang Legal","date":"25 janvier 2018","format":false,"excerpt":"Depuis la refonte du r\u00e9gime des plus-values internes par la Loi-programme du 25 d\u00e9cembre 2016, l\u2019 \u00ab apport \u00bb d\u2019actions par une personne physique \u00e0 une holding interne a perdu beaucoup d\u2019attraits (sinon s\u2019av\u00e8re d\u00e9sastreux). Aussi, la \u00ab vente \u00bb des actions devient-elle la seule piste concevable et \u00e9tait-il pr\u00e9visible\u2026","rel":"","context":"Dans &quot;Imp\u00f4t des soci\u00e9t\u00e9s&quot;","block_context":{"text":"Imp\u00f4t des soci\u00e9t\u00e9s","link":"https:\/\/langlegal.be\/index.php\/category\/isoc\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/01\/Droit-fiscal-fiscaliste-plus-values-internes-r%C3%A9duction-de-capital-.jpeg?fit=640%2C332&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/01\/Droit-fiscal-fiscaliste-plus-values-internes-r%C3%A9duction-de-capital-.jpeg?fit=640%2C332&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/01\/Droit-fiscal-fiscaliste-plus-values-internes-r%C3%A9duction-de-capital-.jpeg?fit=640%2C332&ssl=1&resize=525%2C300 1.5x"},"classes":[]}],"_links":{"self":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/1121","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/types\/post"}],"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=1121"}],"version-history":[{"count":3,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/1121\/revisions"}],"predecessor-version":[{"id":1331,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/1121\/revisions\/1331"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/media\/1123"}],"wp:attachment":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/media?parent=1121"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/categories?post=1121"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/tags?post=1121"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}