{"id":959,"date":"2018-08-01T08:30:14","date_gmt":"2018-08-01T06:30:14","guid":{"rendered":"http:\/\/langlegal.be\/?p=959"},"modified":"2018-08-01T08:31:21","modified_gmt":"2018-08-01T06:31:21","slug":"tva-le-leasing-avec-option-dachat-est-il-une-prestation-de-service-ou-une-livraison-de-bien","status":"publish","type":"post","link":"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\/","title":{"rendered":"TVA : le leasing avec option d\u2019achat est-il une prestation de service ou une livraison de bien ? *"},"content":{"rendered":"<p style=\"text-align: right;\"><a href=\"http:\/\/langlegal.be\/wp-content\/uploads\/2018\/08\/Newsletter-Lang-Legal-20180801-TVA-location-financement.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<strong>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<a href=\"#1\">[1]<\/a>. \u00a0\u00a0Question cruciale puisque la TVA est due, dans le premier cas, de mani\u00e8re fractionn\u00e9e sur chacun des loyers et, dans l\u2019autre, d\u2019embl\u00e9e pour le tout \u00e0 l\u2019entr\u00e9e du contrat, avec les r\u00e9percussions \u00e9ventuelles en termes de droit \u00e0 d\u00e9duction. Cette nouvelle jurisprudence rev\u00eat donc tout son int\u00e9r\u00eat, particuli\u00e8rement pour le secteur du leasing automobile et sa client\u00e8le.<\/strong>\r\n\r\nL\u2019affaire en cause portait sur l\u2019un des trois types de contrats de leasing (d\u00e9nomm\u00e9 \u00ab <em>agility<\/em> \u00bb) propos\u00e9s par Mercedes-Benz Financial Services au Royaume-Uni, qui pr\u00e9voyait la location du v\u00e9hicule moyennant paiement de mensualit\u00e9s couvrant environ 60 % de la valeur du v\u00e9hicule (co\u00fbts de financement compris) et une option d\u2019achat facultative \u00e0 hauteur du solde (environ 40 %), lev\u00e9e par pr\u00e8s de la moiti\u00e9 des preneurs (point 16).\r\n\r\nEn la mati\u00e8re, l\u2019article 14, \u00a7 2, b), de la directive TVA<a href=\"#2\">[2]<\/a> consid\u00e8re express\u00e9ment comme une \u00ab livraison de bien \u00bb les contrats de \u00ab location d\u2019un bien [assortie] de la clause que la propri\u00e9t\u00e9 est normalement acquise au plus tard au moment de la derni\u00e8re \u00e9ch\u00e9ance \u00bb.\r\n\r\nSelon la Cour, cette disposition implique pour le contrat de remplir deux conditions :\r\n<ol style=\"list-style-type: lower-roman;\">\r\n \t<li>il doit comporter une \u00ab clause expresse relative au transfert de propri\u00e9t\u00e9 \u00bb du bien au preneur (point 30)\u00a0;<\/li>\r\n \t<li>la propri\u00e9t\u00e9 \u00ab a vocation \u00e0 \u00eatre automatiquement acquise par le preneur si l\u2019ex\u00e9cution du contrat suit son cours normal jusqu\u2019\u00e0 son terme \u00bb (point 34).<\/li>\r\n<\/ol>\r\nS\u2019agissant de locations avec option d\u2019achat, ces contrats r\u00e9unissent ces conditions lorsque, au vu de leurs \u00ab\u00a0conditions financi\u00e8res\u00a0\u00bb, l\u2019exercice de l\u2019option, pour \u00ab\u00a0facultative qu\u2019elle soit\u00a0\u00bb, n\u2019offre pas une \u00ab\u00a0v\u00e9ritable alternative \u00e9conomique\u00a0\u00bb au preneur, mais appara\u00eet comme \u00ab le seul choix \u00e9conomiquement rationnel que le preneur sera susceptible de faire \u00bb (point 38 et dispositif).\r\n\r\nCette appr\u00e9ciation doit s\u2019effectuer \u00ab objectivement\u00a0\u00bb et \u00ab\u00a0au moment de la signature \u00bb du contrat, compte tenu de son \u00ab d\u00e9roulement pr\u00e9visible \u00bb au terme d\u2019une ex\u00e9cution \u00ab de bonne foi \u00bb (point 36).\r\n\r\nCet arr\u00eat confirme clairement qu\u2019une location avec option d\u2019achat peut (ou non) constituer une \u00ab\u00a0livraison de bien \u00bb, selon les circonstances concr\u00e8tes du dossier ; gageons qu\u2019en l\u2019esp\u00e8ce, les circonstances d\u00e9crites ci-avant am\u00e8neront la juridiction de renvoi \u00e0 confirmer la qualification de prestation de services retenue par la firme.\r\n\r\nLes deux autres contrats types d\u00e9crits dans l\u2019arr\u00eat (d\u00e9nomm\u00e9s \u00ab <em>leasing<\/em> \u00bb et \u00ab <em>hire purchase<\/em> \u00bb) ne posaient pas probl\u00e8me, l\u2019un excluant tout transfert de propri\u00e9t\u00e9 (c\u2019est-\u00e0-dire location ordinaire) et l\u2019autre le pr\u00e9voyant de mani\u00e8re (quasi) automatique (c\u2019est-\u00e0-dire livraison de bien).\r\n\r\nLa Cour clarifie \u00e9galement son pr\u00e9c\u00e9dent parall\u00e9lisme<a href=\"#3\">[3]<\/a> avec le traitement comptable de leasings sous les normes internationales IAS 17<a href=\"#4\">[4]<\/a> (c\u2019est-\u00e0-dire leasing op\u00e9rationnel ou leasing financier), lesquelles n\u2019exigent aucun transfert automatique de propri\u00e9t\u00e9 ou option d\u2019achat dans le contrat, en confirmant que cette classification n\u2019est pas \u00ab\u00a0en elle-m\u00eame \u00bb d\u00e9terminante (points 27 et 28).\r\n\r\nEn Belgique, l\u2019administration fiscale s\u2019en tient classiquement \u00e0 une analyse juridique en distinguant selon que le contrat pr\u00e9voit le transfert automatique de la propri\u00e9t\u00e9 ou, au contraire, requiert encore une manifestation de volont\u00e9 de l\u2019une des parties, estimant en cons\u00e9quence qu\u2019un leasing financier peut rester une location ordinaire au sens de la TVA (hors caract\u00e8re simul\u00e9 ou purement symbolique de l\u2019option d\u2019achat)<a href=\"#5\" name=\"_ftnref3\">[<\/a>5]. De m\u00eame, pour \u00eatre qualifi\u00e9 de leasing immobilier, le contrat ne peut pr\u00e9voir une obligation ferme d\u2019acqu\u00e9rir le bien mais doit contenir une option d\u2019acqu\u00e9rir des droits r\u00e9siduaires \u00ab significatifs \u00bb sur le bien<a href=\"#6\">[6]<\/a>.\r\n\r\nCes derni\u00e8res positions sont toutefois ant\u00e9rieures aux jurisprudences pr\u00e9cit\u00e9es de la Cour de justice, particuli\u00e8rement le nouvel arr\u00eat comment\u00e9, ainsi qu\u2019\u00e0 l\u2019insertion formelle de l\u2019article 14, \u00a7 2, b), pr\u00e9cit\u00e9, de la directive TVA, \u00e0 l\u2019article 10, \u00a7 2, b), de notre Code de la TVA<a href=\"#7\">[7]<\/a>.\r\n\r\n\u00c0 l\u2019heure actuelle, et en ligne avec les normes comptables belges<a href=\"#8\">[8]<\/a>, de nombreux contrats de leasing de v\u00e9hicules sont propos\u00e9s assortis d\u2019une option de plus de 15 % du capital investi, \u00e9tant alors trait\u00e9s \u00e0 la fois comptablement et en TVA comme des locations ordinaires, et permettant au preneur de limiter le (pr\u00e9)financement de la TVA (dont la d\u00e9ductibilit\u00e9 est plafonn\u00e9e \u00e0 50 %)<a href=\"#9\">[9]<\/a>.\r\n\r\n\u00c0 surveiller d\u00e8s lors les clarifications bienvenues que l\u2019administration souhaiterait apporter sur ces probl\u00e9matiques, particuli\u00e8rement lorsque l\u2019option d\u2019achat ne refl\u00e8te pas la valeur r\u00e9elle du v\u00e9hicule en fin de contrat.\r\n\r\nEric-G\u00e9rald Lang\r\n\r\n<hr \/>\r\n\r\n* Texte reproduit avec l\u2019aimable autorisation des \u00e9ditions Anthemis (<em>cf. B.J.S.<\/em>, mai 2018, n\u00b0608, p. 12, disponible sur <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"http:\/\/www.lebulletin.be\">www.lebulletin.be<\/a><\/span>).\r\n\r\n<a id=\"1\"><\/a>[1] <em>Cf.<\/em> CJUE, 4 octobre 2017, Mercedes-Benz Financial Services UK Ltd, C-164\/16, disponible sur <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"http:\/\/curia.europa.eu\/\">http:\/\/curia.europa.eu\/<\/a><\/span>.\r\n\r\n<a id=\"2\"><\/a>[2] <em>Cf.<\/em> CJUE, 16 f\u00e9vrier 2012, Eon Aset Menidjmunt, C-118\/11, point 38, et 2 juillet 2015, NLB Leasing, C-209\/14, disponibles sur <span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"http:\/\/curia.europa.eu\/\">http:\/\/curia.europa.eu\/<\/a><\/span>.\r\n\r\n<a id=\"3\"><\/a>[3] R\u00e8glement (CE) no 1126\/2008, du 3 novembre 2008, <em>J.O.<\/em>, no L 320, 29 novembre 2008, p. 1.\r\n\r\n<a id=\"4\"><\/a>[4] <em>Cf.<\/em> Manuel TVA, \u00e9d. 2015, nos 23 et 33\/2 ; Q.P. no 203 de M. Christian Brotcorne du 19 janvier 2009.\r\n\r\n<a id=\"5\"><\/a>[5] <em>Cf.<\/em> art. 1er, al. 1er, 3\u00b0, de l\u2019arr\u00eat\u00e9 royal no 30 du 29 d\u00e9cembre 1992 relatif \u00e0 l\u2019application de la taxe sur la valeur ajout\u00e9e \u00e0 la location-financement d\u2019immeubles ; Circ. AFER 10\/2007 (E.T.109.976) du 12 avril 2007, points 29 et 34.\r\n\r\n<a id=\"6\"><\/a>[6] Introduit par l\u2019article 5 de la loi du 17 d\u00e9cembre 2012, <em>M.B.<\/em>, 21 d\u00e9cembre 2012.\r\n\r\n<a id=\"7\"><\/a>[7] <em>Cf.<\/em> art. 62 et 95, \u00a7 1er, III.D., de l\u2019arr\u00eat\u00e9 royal du 30 janvier 2001 portant ex\u00e9cution du Code des soci\u00e9t\u00e9s.\r\n\r\n<a id=\"8\"><\/a>[8] <em>Cf.<\/em> art. 45, \u00a7 2, du Code de la TVA.\r\n\r\n<a id=\"9\"><\/a>[9] Directive 2006\/112\/CE du Conseil du 28 novembre 2006 relative au syst\u00e8me commun de taxe sur la valeur ajout\u00e9e, <em>J.O.<\/em>, no L 347, 11 d\u00e9cembre 2006, p. 1.","protected":false},"excerpt":{"rendered":"<p>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 le premier cas, de mani\u00e8re [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":960,"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-959","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":"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 le premier cas, de mani\u00e8re fractionn\u00e9e sur chacun des loyers..","yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>TVA : le leasing avec option d\u2019achat est-il une prestation de service ou une livraison de bien ? * | 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\/08\/01\/tva-le-leasing-avec-option-dachat-est-il-une-prestation-de-service-ou-une-livraison-de-bien\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TVA : le leasing avec option d\u2019achat est-il une prestation de service ou une livraison de bien ? * | LANG LEGAL\" \/>\n<meta property=\"og:description\" content=\"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 le premier cas, de mani\u00e8re [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"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\/\" \/>\n<meta property=\"og:site_name\" content=\"LANG LEGAL\" \/>\n<meta property=\"article:published_time\" content=\"2018-08-01T06:30:14+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-08-01T06:31:21+00:00\" \/>\n<meta property=\"og:image\" content=\"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\" \/>\n\t<meta property=\"og:image:width\" content=\"700\" \/>\n\t<meta property=\"og:image:height\" content=\"341\" \/>\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\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"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\":\"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\/\",\"name\":\"TVA : le leasing avec option d\u2019achat est-il une prestation de service ou une livraison de bien ? 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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":959,"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":959,"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":1330,"url":"https:\/\/langlegal.be\/index.php\/2022\/11\/24\/lexoneration-du-precompte-immobilier-pour-improductivite-en-region-bruxelloise-retour-sur-sa-lente-deconstruction-parallelismes-avec-les-autres-regions-et-prospectives\/","url_meta":{"origin":959,"position":4},"title":"L\u2019exon\u00e9ration du pr\u00e9compte immobilier pour improductivit\u00e9 en r\u00e9gion bruxelloise : retour sur sa lente d\u00e9construction, parall\u00e9lismes avec les autres r\u00e9gions, et prospectives","author":"Lang Legal","date":"24 novembre 2022","format":false,"excerpt":"On le sait\u00a0: la R\u00e9gion bruxellois a par sa c\u00e9l\u00e8bre Ordonnance du 23 juillet 1992 (modifi\u00e9e par celle du 13 avril 1995)[1] limit\u00e9 drastiquement les possibilit\u00e9s d\u2019obtenir la remise du pr\u00e9compte mobilier par des conditions cumulatives extr\u00eamement restrictives. Si cette exon\u00e9ration est d\u00e9sormais abrog\u00e9e[2], il se livre encore \u00e0 ce\u2026","rel":"","context":"Dans &quot;Pr\u00e9compte immobilier&quot;","block_context":{"text":"Pr\u00e9compte immobilier","link":"https:\/\/langlegal.be\/index.php\/category\/precompte-immobilier\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2022\/11\/Avocat-fiscaliste-Bruxelles-precompte-immobilier-revenu-cadastral-exoneration-improductivite.jpg?fit=1200%2C453&ssl=1&resize=350%2C200","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2022\/11\/Avocat-fiscaliste-Bruxelles-precompte-immobilier-revenu-cadastral-exoneration-improductivite.jpg?fit=1200%2C453&ssl=1&resize=350%2C200 1x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2022\/11\/Avocat-fiscaliste-Bruxelles-precompte-immobilier-revenu-cadastral-exoneration-improductivite.jpg?fit=1200%2C453&ssl=1&resize=525%2C300 1.5x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2022\/11\/Avocat-fiscaliste-Bruxelles-precompte-immobilier-revenu-cadastral-exoneration-improductivite.jpg?fit=1200%2C453&ssl=1&resize=700%2C400 2x, https:\/\/i0.wp.com\/langlegal.be\/wp-content\/uploads\/2022\/11\/Avocat-fiscaliste-Bruxelles-precompte-immobilier-revenu-cadastral-exoneration-improductivite.jpg?fit=1200%2C453&ssl=1&resize=1050%2C600 3x"},"classes":[]},{"id":855,"url":"https:\/\/langlegal.be\/index.php\/2018\/04\/19\/valorisation-de-lusufruit-methode-adopter\/","url_meta":{"origin":959,"position":5},"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":[]}],"_links":{"self":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/959","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=959"}],"version-history":[{"count":6,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/959\/revisions"}],"predecessor-version":[{"id":1108,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/posts\/959\/revisions\/1108"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/media\/960"}],"wp:attachment":[{"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/media?parent=959"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/categories?post=959"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/langlegal.be\/index.php\/wp-json\/wp\/v2\/tags?post=959"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}