{"id":392,"date":"2017-07-14T08:44:22","date_gmt":"2017-07-14T06:44:22","guid":{"rendered":"http:\/\/langlegal.be\/?p=392"},"modified":"2017-08-20T21:58:30","modified_gmt":"2017-08-20T19:58:30","slug":"vente-distincte-constructions-sol","status":"publish","type":"post","link":"https:\/\/langlegal.be\/index.php\/2017\/07\/14\/vente-distincte-constructions-sol\/","title":{"rendered":"Vente distincte des constructions et du sol"},"content":{"rendered":"<a href=\"http:\/\/langlegal.be\/wp-content\/uploads\/2017\/06\/vente_des_constructions_et_du_sol_attenant.pdf\">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<\/a>","protected":false},"excerpt":{"rendered":"<p>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<\/p>\n","protected":false},"author":1,"featured_media":440,"comment_status":"closed","ping_status":"open","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-392","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":"2016\/10 \u2013 E.-G. 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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":[]},{"id":660,"url":"https:\/\/langlegal.be\/index.php\/2017\/08\/28\/reductions-de-capital-suite-a-plus-value-interne-point-apres-laccord-budgetaire-2018\/","url_meta":{"origin":392,"position":2},"title":"Le traitement des plus-values internes et des r\u00e9ductions de capital post\u00e9rieures : le point apr\u00e8s l\u2019accord budg\u00e9taire pour 2018","author":"Lang Legal","date":"28 ao\u00fbt 2017","format":false,"excerpt":"Le traitement fiscal des op\u00e9rations de plus-values internes a fait l\u2019objet d\u2019\u00e9volutions profondes ces derni\u00e8res ann\u00e9es. Depuis 2017, un nouveau r\u00e9gime renforce la neutralit\u00e9 fiscale des plus-values r\u00e9alis\u00e9es lors d\u2019apports d\u2019actions. Par ailleurs, les r\u00e9ductions de capital post\u00e9rieures \u00e0 de telles op\u00e9rations fait l\u2019objet d\u2019une attention redoubl\u00e9e de l\u2019administration et,\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":"Plus-values internes - r\u00e9duction de capital - Eric-G\u00e9rald Lang","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/Plus-values-internes-r%C3%A9duction-de-capital-Eric-G%C3%A9rald-Lang.jpg?fit=744%2C400&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/Plus-values-internes-r%C3%A9duction-de-capital-Eric-G%C3%A9rald-Lang.jpg?fit=744%2C400&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/Plus-values-internes-r%C3%A9duction-de-capital-Eric-G%C3%A9rald-Lang.jpg?fit=744%2C400&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/08\/Plus-values-internes-r%C3%A9duction-de-capital-Eric-G%C3%A9rald-Lang.jpg?fit=744%2C400&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":392,"position":3},"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":698,"url":"https:\/\/langlegal.be\/index.php\/2017\/10\/02\/florilege-de-questions-autour-de-loption-lapplication-de-tva-locations-immobilieres-professionnelles\/","url_meta":{"origin":392,"position":4},"title":"Floril\u00e8ge de questions autour de l\u2019option pour l\u2019application de la TVA sur les locations immobili\u00e8res professionnelles","author":"Lang Legal","date":"2 octobre 2017","format":false,"excerpt":"La Belgique \u00e9tait \u00e0 la tra\u00eene face aux autres \u00e9tats membres, en ne permettant pas d\u2019opter pour l\u2019application de la TVA aux baux consentis \u00e0 des preneurs pouvant la d\u00e9duire. 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":395,"url":"https:\/\/langlegal.be\/index.php\/2017\/07\/14\/reduction-de-capital-post-plus-value-interne\/","url_meta":{"origin":392,"position":5},"title":"La r\u00e9duction de capital post plus-value interne","author":"Lang Legal","date":"14 juillet 2017","format":false,"excerpt":"2016\/02 \u2013 La r\u00e9duction de capital post plus-value interne, Revue Belge de la Comptabilit\u00e9, 2016\/2","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":"Eric-G\u00e9rald Lang - avocat fiscaliste - tax lawyer - Bruxelles - Belgium","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-fiscaliste-tax-lawyer-Bruxelles-Belgium.jpeg?fit=640%2C428&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-fiscaliste-tax-lawyer-Bruxelles-Belgium.jpeg?fit=640%2C428&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2017\/07\/Eric-G%C3%A9rald-Lang-avocat-fiscaliste-tax-lawyer-Bruxelles-Belgium.jpeg?fit=640%2C428&ssl=1&resize=525%2C300 1.5x"},"classes":[]}],"_links":{"self":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/392","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=392"}],"version-history":[{"count":1,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/392\/revisions"}],"predecessor-version":[{"id":393,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/392\/revisions\/393"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/media\/440"}],"wp:attachment":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/media?parent=392"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/categories?post=392"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/tags?post=392"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}