{"id":421,"date":"2017-07-14T12:23:06","date_gmt":"2017-07-14T10:23:06","guid":{"rendered":"http:\/\/langlegal.be\/?p=421"},"modified":"2017-07-16T07:32:13","modified_gmt":"2017-07-16T05:32:13","slug":"spit-sale-of-the-building-and-the-land-for-vat","status":"publish","type":"post","link":"https:\/\/langlegal.be\/index.php\/en\/2017\/07\/14\/spit-sale-of-the-building-and-the-land-for-vat\/","title":{"rendered":"Spit sale of the building and the land for VAT"},"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":441,"comment_status":"open","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":[32],"tags":[],"class_list":["post-421","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vat"],"acf":[],"rise-blocks_total_comments":0,"rise-blocks_categories":[{"term_id":32,"name":"VAT","slug":"vat","term_group":0,"term_taxonomy_id":32,"taxonomy":"category","description":"","parent":0,"count":5,"filter":"raw","cat_ID":32,"category_count":5,"category_description":"","cat_name":"VAT","category_nicename":"vat","category_parent":0}],"rise-blocks_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","yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Spit sale of the building and the land for VAT | 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\/2017\/07\/14\/spit-sale-of-the-building-and-the-land-for-vat\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Spit sale of the building and the land for VAT | LANG LEGAL\" \/>\n<meta property=\"og:description\" content=\"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\" \/>\n<meta property=\"og:url\" content=\"https:\/\/langlegal.be\/index.php\/en\/2017\/07\/14\/spit-sale-of-the-building-and-the-land-for-vat\/\" \/>\n<meta property=\"og:site_name\" content=\"LANG LEGAL\" \/>\n<meta property=\"article:published_time\" content=\"2017-07-14T10:23:06+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-07-16T05:32:13+00:00\" \/>\n<meta property=\"og:image\" content=\"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-1.jpeg?fit=640%2C400&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"640\" \/>\n\t<meta property=\"og:image:height\" content=\"400\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Lang Legal\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Lang Legal\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/langlegal.be\/index.php\/en\/2017\/07\/14\/spit-sale-of-the-building-and-the-land-for-vat\/\",\"url\":\"https:\/\/langlegal.be\/index.php\/en\/2017\/07\/14\/spit-sale-of-the-building-and-the-land-for-vat\/\",\"name\":\"Spit sale of the building and the land for VAT | LANG LEGAL\",\"isPartOf\":{\"@id\":\"https:\/\/langlegal.be\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/langlegal.be\/index.php\/en\/2017\/07\/14\/spit-sale-of-the-building-and-the-land-for-vat\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/langlegal.be\/index.php\/en\/2017\/07\/14\/spit-sale-of-the-building-and-the-land-for-vat\/#primaryimage\"},\"thumbnailUrl\":\"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-1.jpeg?fit=640%2C400&ssl=1\",\"datePublished\":\"2017-07-14T10:23:06+00:00\",\"dateModified\":\"2017-07-16T05:32:13+00:00\",\"author\":{\"@id\":\"https:\/\/langlegal.be\/#\/schema\/person\/e4676ce737f28c044f40b7960b1a3516\"},\"breadcrumb\":{\"@id\":\"https:\/\/langlegal.be\/index.php\/en\/2017\/07\/14\/spit-sale-of-the-building-and-the-land-for-vat\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/langlegal.be\/index.php\/en\/2017\/07\/14\/spit-sale-of-the-building-and-the-land-for-vat\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/langlegal.be\/index.php\/en\/2017\/07\/14\/spit-sale-of-the-building-and-the-land-for-vat\/#primaryimage\",\"url\":\"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-1.jpeg?fit=640%2C400&ssl=1\",\"contentUrl\":\"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-1.jpeg?fit=640%2C400&ssl=1\",\"width\":640,\"height\":400,\"caption\":\"Eric-G\u00e9rald Lang - avocat - lawyer - droit fiscal - tax law - VAT - TVA - gratuit - free\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/langlegal.be\/index.php\/en\/2017\/07\/14\/spit-sale-of-the-building-and-the-land-for-vat\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"http:\/\/langlegal.be\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Spit sale of the building and the land for VAT\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/langlegal.be\/#website\",\"url\":\"https:\/\/langlegal.be\/\",\"name\":\"LANG LEGAL | Cabinet de droit fiscal\",\"description\":\"Cabinet de droit fiscal\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/langlegal.be\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/langlegal.be\/#\/schema\/person\/e4676ce737f28c044f40b7960b1a3516\",\"name\":\"Lang Legal\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/langlegal.be\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/622ac5de9a674f6aa6b7f257dfb438450a9a132f90558fb3f9521f19ad8791d5?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/622ac5de9a674f6aa6b7f257dfb438450a9a132f90558fb3f9521f19ad8791d5?s=96&d=mm&r=g\",\"caption\":\"Lang Legal\"},\"url\":\"https:\/\/langlegal.be\/index.php\/author\/admin5475\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Spit sale of the building and the land for VAT | LANG LEGAL","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/langlegal.be\/index.php\/en\/2017\/07\/14\/spit-sale-of-the-building-and-the-land-for-vat\/","og_locale":"fr_FR","og_type":"article","og_title":"Spit sale of the building and the land for VAT | LANG LEGAL","og_description":"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","og_url":"https:\/\/langlegal.be\/index.php\/en\/2017\/07\/14\/spit-sale-of-the-building-and-the-land-for-vat\/","og_site_name":"LANG LEGAL","article_published_time":"2017-07-14T10:23:06+00:00","article_modified_time":"2017-07-16T05:32:13+00:00","og_image":[{"width":640,"height":400,"url":"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-1.jpeg?fit=640%2C400&ssl=1","type":"image\/jpeg"}],"author":"Lang Legal","twitter_card":"summary_large_image","twitter_misc":{"\u00c9crit par":"Lang Legal"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/langlegal.be\/index.php\/en\/2017\/07\/14\/spit-sale-of-the-building-and-the-land-for-vat\/","url":"https:\/\/langlegal.be\/index.php\/en\/2017\/07\/14\/spit-sale-of-the-building-and-the-land-for-vat\/","name":"Spit sale of the building and the land for VAT | LANG LEGAL","isPartOf":{"@id":"https:\/\/langlegal.be\/#website"},"primaryImageOfPage":{"@id":"https:\/\/langlegal.be\/index.php\/en\/2017\/07\/14\/spit-sale-of-the-building-and-the-land-for-vat\/#primaryimage"},"image":{"@id":"https:\/\/langlegal.be\/index.php\/en\/2017\/07\/14\/spit-sale-of-the-building-and-the-land-for-vat\/#primaryimage"},"thumbnailUrl":"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-1.jpeg?fit=640%2C400&ssl=1","datePublished":"2017-07-14T10:23:06+00:00","dateModified":"2017-07-16T05:32:13+00:00","author":{"@id":"https:\/\/langlegal.be\/#\/schema\/person\/e4676ce737f28c044f40b7960b1a3516"},"breadcrumb":{"@id":"https:\/\/langlegal.be\/index.php\/en\/2017\/07\/14\/spit-sale-of-the-building-and-the-land-for-vat\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/langlegal.be\/index.php\/en\/2017\/07\/14\/spit-sale-of-the-building-and-the-land-for-vat\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/langlegal.be\/index.php\/en\/2017\/07\/14\/spit-sale-of-the-building-and-the-land-for-vat\/#primaryimage","url":"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-1.jpeg?fit=640%2C400&ssl=1","contentUrl":"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-1.jpeg?fit=640%2C400&ssl=1","width":640,"height":400,"caption":"Eric-G\u00e9rald Lang - avocat - lawyer - droit fiscal - tax law - VAT - TVA - gratuit - free"},{"@type":"BreadcrumbList","@id":"https:\/\/langlegal.be\/index.php\/en\/2017\/07\/14\/spit-sale-of-the-building-and-the-land-for-vat\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"http:\/\/langlegal.be\/"},{"@type":"ListItem","position":2,"name":"Spit sale of the building and the land for VAT"}]},{"@type":"WebSite","@id":"https:\/\/langlegal.be\/#website","url":"https:\/\/langlegal.be\/","name":"LANG LEGAL | Cabinet de droit fiscal","description":"Cabinet de droit fiscal","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/langlegal.be\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Person","@id":"https:\/\/langlegal.be\/#\/schema\/person\/e4676ce737f28c044f40b7960b1a3516","name":"Lang Legal","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/langlegal.be\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/622ac5de9a674f6aa6b7f257dfb438450a9a132f90558fb3f9521f19ad8791d5?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/622ac5de9a674f6aa6b7f257dfb438450a9a132f90558fb3f9521f19ad8791d5?s=96&d=mm&r=g","caption":"Lang Legal"},"url":"https:\/\/langlegal.be\/index.php\/author\/admin5475\/"}]}},"jetpack_featured_media_url":"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-1.jpeg?fit=640%2C400&ssl=1","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p8S14n-6N","jetpack-related-posts":[{"id":967,"url":"https:\/\/langlegal.be\/index.php\/en\/2018\/08\/01\/vat-shall-a-lease-agreement-with-call-option-be-qualified-as-a-supply-of-good-or-service\/","url_meta":{"origin":421,"position":0},"title":"VAT: shall a lease agreement with call option be qualified as a supply of good or service?","author":"Lang Legal","date":"1 ao\u00fbt 2018","format":false,"excerpt":"The European Court of Justice has delivered, on the 4th October 2017, important clarifications regarding the characterisation as a \"supply of service\" or \"supply of good\" under the VAT legislation of a lease contract with a call option*. Relevant issue, if any, as the lease is subject to tax, in\u2026","rel":"","context":"Dans &quot;VAT&quot;","block_context":{"text":"VAT","link":"https:\/\/langlegal.be\/index.php\/en\/category\/vat\/"},"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":1112,"url":"https:\/\/langlegal.be\/index.php\/en\/2018\/12\/20\/real-estate-development-based-on-a-long-leasehold-and-marketing-costs-what-about-the-vat\/","url_meta":{"origin":421,"position":1},"title":"Real estate development based on a long leasehold and marketing costs: what about the VAT?","author":"Lang Legal","date":"20 d\u00e9cembre 2018","format":false,"excerpt":"When it comes to real estate development, it happens frequently that the developer erects the constructions based on a mere long leasehold with deferral of the ownership transfer. As a consequence, prospective buyers are being offered to contract with two distinct sellers: the developer with respect to the constructions (either\u2026","rel":"","context":"Dans &quot;VAT&quot;","block_context":{"text":"VAT","link":"https:\/\/langlegal.be\/index.php\/en\/category\/vat\/"},"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":1126,"url":"https:\/\/langlegal.be\/index.php\/en\/2019\/04\/02\/deduction-tva-meme-sans-repercussion-des-couts-en-aval-application-dans-le-secteur-du-leasing-automobile-2\/","url_meta":{"origin":421,"position":2},"title":"VAT deduction right confirmed even where costs are not recharged in taxable transactions: a precedent in the car leasing sector *","author":"Lang Legal","date":"2 avril 2019","format":false,"excerpt":"\u00a0 After having recently ruled over the qualification of leasing agreements with call option as a supply of goods or services [1], the ECJ has now investigated the VAT treatment of hire purchase transactions and, more precisely, the right to deduct the input VAT on costs incurred by the lessor.\u2026","rel":"","context":"Dans &quot;VAT&quot;","block_context":{"text":"VAT","link":"https:\/\/langlegal.be\/index.php\/en\/category\/vat\/"},"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":700,"url":"https:\/\/langlegal.be\/index.php\/en\/2017\/10\/02\/florilege-de-questions-autour-de-loption-lapplication-de-tva-locations-immobilieres-professionnelles-2\/","url_meta":{"origin":421,"position":3},"title":"Array of discussions regarding the new option for the application of the VAT to immovable leases for businesses","author":"Lang Legal","date":"2 octobre 2017","format":false,"excerpt":"For the full version, click\u00a0here\u00a0\/ Belgium was still lagged behind other Member States while not allowing taxpayers to opt for the application of the VAT to immovable leases granted to tenants able to recover it. This should become a thing of the past as from 1st January 2018. On top\u2026","rel":"","context":"Dans &quot;VAT&quot;","block_context":{"text":"VAT","link":"https:\/\/langlegal.be\/index.php\/en\/category\/vat\/"},"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":418,"url":"https:\/\/langlegal.be\/index.php\/en\/2017\/07\/14\/the-capital-decrease-post-an-in-house-capital-gain\/","url_meta":{"origin":421,"position":4},"title":"The capital decrease post an in-house capital gain","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;Corporate tax&quot;","block_context":{"text":"Corporate tax","link":"https:\/\/langlegal.be\/index.php\/en\/category\/corporate-tax\/"},"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-1.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-1.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-1.jpeg?fit=640%2C428&ssl=1&resize=525%2C300 1.5x"},"classes":[]},{"id":724,"url":"https:\/\/langlegal.be\/index.php\/en\/2017\/10\/09\/the-tax-treatment-of-in-house-capital-gains-an-update-further-to-the-budgetary-agreement-for-2018\/","url_meta":{"origin":421,"position":5},"title":"The tax treatment of in-house capital gains: an update further to the budgetary agreement for 2018","author":"Lang Legal","date":"9 octobre 2017","format":false,"excerpt":"The\u00a0tax treatment of in-house capital gains\u00a0has been subject to critical developments over the last years. Since 2017, a new corporate tax regime ensure the tax neutrality of capital gains realized out of contributions in kind of shares. In addition, the tax treatment of capital decrease realized after such contributions of\u2026","rel":"","context":"Dans &quot;Corporate tax&quot;","block_context":{"text":"Corporate tax","link":"https:\/\/langlegal.be\/index.php\/en\/category\/corporate-tax\/"},"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":[]}],"_links":{"self":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/421","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=421"}],"version-history":[{"count":1,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/421\/revisions"}],"predecessor-version":[{"id":422,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/421\/revisions\/422"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/media\/441"}],"wp:attachment":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/media?parent=421"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/categories?post=421"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/tags?post=421"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}