{"id":483,"date":"2017-07-17T21:27:19","date_gmt":"2017-07-17T19:27:19","guid":{"rendered":"http:\/\/langlegal.be\/?p=483"},"modified":"2017-10-02T16:18:44","modified_gmt":"2017-10-02T14:18:44","slug":"determination-montant-dinvestissement-optimal-tax-shelter","status":"publish","type":"post","link":"https:\/\/langlegal.be\/index.php\/2017\/07\/17\/determination-montant-dinvestissement-optimal-tax-shelter\/","title":{"rendered":"La d\u00e9termination du montant d&rsquo;investissement optimal en tax shelter"},"content":{"rendered":"<a href=\"http:\/\/langlegal.be\/wp-content\/uploads\/2017\/07\/2015-La-d\u00e9termination-du-montant-dinvestissement-optimal-en-tax-shelter.pdf\"><span style=\"color: #000000;\">2015\/03 \u2013 E.-G. Lang et B. Malvaux, La d\u00e9termination du montant d&rsquo;investissement optimal en Tax Shelter 2.0, Revue Belge de la Comptabilit\u00e9, 2015\/3<\/span><\/a>","protected":false},"excerpt":{"rendered":"<p>2015\/03 \u2013 E.-G. Lang et B. Malvaux, La d\u00e9termination du montant d&rsquo;investissement optimal en Tax Shelter 2.0, Revue Belge de la Comptabilit\u00e9, 2015\/3<\/p>\n","protected":false},"author":1,"featured_media":484,"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":[27],"tags":[],"class_list":["post-483","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-isoc"],"acf":[],"rise-blocks_total_comments":0,"rise-blocks_categories":[{"term_id":27,"name":"Imp\u00f4t des soci\u00e9t\u00e9s","slug":"isoc","term_group":0,"term_taxonomy_id":27,"taxonomy":"category","description":"","parent":0,"count":7,"filter":"raw","cat_ID":27,"category_count":7,"category_description":"","cat_name":"Imp\u00f4t des soci\u00e9t\u00e9s","category_nicename":"isoc","category_parent":0}],"rise-blocks_excerpt":"2015\/03 \u2013 E.-G. Lang et B. Malvaux, La d\u00e9termination du montant d&rsquo;investissement optimal en Tax Shelter 2.0, Revue Belge de la Comptabilit\u00e9, 2015\/3","yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La d\u00e9termination du montant d&#039;investissement optimal en tax shelter | 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\/2017\/07\/17\/determination-montant-dinvestissement-optimal-tax-shelter\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La d\u00e9termination du montant d&#039;investissement optimal en tax shelter | LANG LEGAL\" \/>\n<meta property=\"og:description\" content=\"2015\/03 \u2013 E.-G. Lang et B. 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*","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":483,"position":2},"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":483,"position":3},"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. Elle s\u2019inscrit\u00a0dans\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\/03\/Sky.jpeg?fit=1050%2C645&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/03\/Sky.jpeg?fit=1050%2C645&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/03\/Sky.jpeg?fit=1050%2C645&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/03\/Sky.jpeg?fit=1050%2C645&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2018\/03\/Sky.jpeg?fit=1050%2C645&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":483,"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":392,"url":"https:\/\/langlegal.be\/index.php\/2017\/07\/14\/vente-distincte-constructions-sol\/","url_meta":{"origin":483,"position":5},"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":[]}],"_links":{"self":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/483","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=483"}],"version-history":[{"count":2,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/483\/revisions"}],"predecessor-version":[{"id":489,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/483\/revisions\/489"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/media\/484"}],"wp:attachment":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/media?parent=483"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/categories?post=483"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/tags?post=483"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}