Winkelwagentje
Je winkelwagentje is leeg
Hoeveelheid:
Subtotaal
Btw
Verzending
Totaal
Er is een fout opgetreden met PayPalKlik hier om het opnieuw te proberen
VierBedankt voor je bestelling!Je ontvangt binnenkort een orderbevestiging van PayPal.Winkelwagentje verlaten

Mediation & Arbitration & Tax

Fast and confidential smart resolution of litigation!

Uw echtscheiding op 6 weken bekrachtigd!

Votre divorce homologué en 6 semaines!

Blog

IS Frais professionnels

Geplaatst op 27 december, 2018 om 19:00

Jugement du Tribunal de 1ère instance de Luxembourg du 03.01.2018 - Différents frais ont été rejetés par l’administration. 1. Déduction des frais relatifs au chalet de chasse. Les frais ont été exposés dans le cadre d’un litige concernant un chalet de chasse. Ce pavillon a été construit par la S.A. T. sur le terrain de la demanderesse sans permis d’urbanisme, de sorte que la demanderesse a été mise en prévention au même titre que la S.A. T. L’ETAT BELGE soutient que les sommes payées à un avocat pour éviter tant une peine d’amende du chef d’infraction à une loi pénale que son exécution, ne constituent pas des frais professionnels. Les frais de défense exposés par une société dans le cadre d’une procédure pénale dans le cadre de laquelle elle risque la condamnation à des sanctions pécuniaires, présente un lien de causalité si pas avec l’acquisition de revenus imposables, tout au moins avec la conservation de revenus imposables. 2. Déduction des frais relatifs à l’immeuble de Knokke. Position de la demanderesse. Les frais dont la déduction est revendiquée sont l’amortissement, le précompte immobilier et les charges de copropriété. Elle considère qu’il s’agit d’un actif professionnel. La circonstance que l’appartement ne soit pas loué et qu’il ne soit pas occupé ne permet pas à l’ETAT BELGE d’en déduire une absence d’utilisation professionnelle de ce bien. Référant à nouveau à l’article 49 CIR 92, le tribunal rappelle que l’administration n’a pas le pouvoir d’apprécier l’opportunité (économique) ou l’utilité (économique) des frais : elle ne peut se substituer au contribuable à cet égard. En l’espèce, la S.A. demanderesse est une société immobilière et les frais dont la déduction est postulée concernent : le précompte immobilier, des charges de copropriété et les amortissements pratiqués sur l’immeuble. 3. Déduction pour capital à risque. Position de la demanderesse. La demanderesse relève qu’elle est une société immobilière qui a acquis ses différents biens en vue de les rentabiliser à terme, que les terrains agricoles achetés peuvent devenir des terrains à bâtir sur lesquels des constructions pourront être érigées. Selon elle, il est inexact de considérer que la condition concrète serait réalisée en l’espèce. En outre, les terrains agricoles sont, selon elle, générateurs de revenus locatifs. Dans certains cas, il existe en outre des baux à ferme. Dès lors que selon l’administration, l’exclusion vise les actifs non affectés de près ou de loin à l’entreprise effectivement exploitée par la société, elle ne peut, selon la S.A. demanderesse prétendre que l’acquisition de terrains par une société immobilière, en vue de les rentabiliser dans le futur serait étrangère à l’activité professionnelle de la société. Par ailleurs, les « fonds de bois », sont périodiquement générateurs de revenus d’exploitation lors de la vente de bois sur pied. Pour l’Etat, dès lors que ces biens ont été acquis à titre de placement et non d’investissement, ils doivent être exclus de la base de calcul en vertu de leur caractère non productif. Examinant les conditions de l’article 205 ter, 1er CIR 92, le tribunal relève que, au regard de la condition abstraite, il n’est pas question de revenus exceptionnels et au regard de la condition concrète, il n’est pas question d’actifs détenus passivement. LA S.A. demanderesse est effectivement, principalement, une société immobilière. Il apparaît, cependant, des pièces de son dossier qu’au cours des années 2012, 2013, 2014 et 2015, la société a procédé aux ventes de bois. De tels revenus ne peuvent pas être qualifiés d’exceptionnels et on ne peut pas non plus considérer qu’il soit question d’actifs détenus passivement. Si les fonds de bois sont très probablement détenus, pour partie à tout le moins, à titre de placement, on ne peut, pour autant, en conclure qu’ils ne sont, par leur nature, normalement pas destinés à produire un revenu périodique imposable. La demande est fondée.

 

Categorieën: fiscalité

Plaats een reactie

Oeps!

Oops, you forgot something.

Oeps!

De woorden die je hebt ingetypt komen niet overeen met de opgegeven tekst. Probeer het nogmaals.

3117 reacties

Antwoord soamike
11:47 op 11 maart, 2020 
viagra online order no prescription http://ciaph24.com - buy cialis buy cialis daily use
Antwoord cuckignee
8:33 op 28 juni, 2020 
Dapoxetina Ou Paroxetina https://agenericcialise.com/ - Cialis Can Amoxil Treat Bacterial Vaginosis buy cialis online uk vendo cialis original generico
Antwoord irving shoes
1:57 op 13 juli, 2020 
I in addition to my buddies were found to be examining the good tricks on your site and so suddenly I got a terrible feeling I had not thanked the web blog owner for them. The young boys became for this reason happy to learn all of them and now have seriously been enjoying them. I appreciate you for being really thoughtful and also for making a decision on some helpful themes most people are really wanting to be aware of. Our honest regret for not expressing gratitude to you earlier.
irving shoes http://www.kyrieirving-shoes.us.com
Antwoord balenciaga shoes
4:38 op 16 juli, 2020 
I precisely had to appreciate you again. I am not sure the things I might have worked on in the absence of those pointers provided by you directly on this question. It was actually a very distressing crisis for me, but noticing a specialized form you processed the issue made me to cry over joy. I'm happy for this advice as well as have high hopes you know what an amazing job you happen to be accomplishing teaching the mediocre ones all through your webblog. Most probably you've never got to know all of us.
balenciaga shoes http://www.balenciaga-sneakers.us.com
Antwoord supreme new york
17:32 op 16 juli, 2020 
I wanted to create you one little note to thank you so much as before regarding the great thoughts you've discussed on this page. This is simply surprisingly open-handed with you to make easily just what some people would have made available for an ebook to make some bucks on their own, and in particular since you could have done it if you desired. The thoughts as well worked like the good way to fully grasp the rest have the identical interest really like my own to understand good deal more in terms of this problem. I am certain there are millions of more pleasurable opportunities in the future for individuals that look over your blog post.
supreme new york http://www.supremenewyork.us.com
Antwoord kd 12
20:03 op 19 juli, 2020 
I really wanted to write a simple message in order to say thanks to you for those remarkable concepts you are posting at this site. My long internet investigation has at the end of the day been recognized with incredibly good facts to exchange with my visitors. I 'd express that most of us visitors actually are extremely blessed to exist in a fine site with very many brilliant professionals with very beneficial basics. I feel pretty lucky to have seen your webpage and look forward to some more exciting moments reading here. Thanks once more for a lot of things.
kd 12 http://www.kd12.org
Antwoord red bottom shoes
2:06 op 23 juli, 2020 
I as well as my buddies were actually taking note of the nice solutions found on your web site and then at once developed a terrible feeling I never expressed respect to the website owner for those strategies. My guys appeared to be consequently joyful to read them and have extremely been taking advantage of those things. Appreciation for genuinely quite helpful and then for pick out these kinds of magnificent things millions of individuals are really needing to discover. My honest apologies for not expressing appreciation to sooner.
red bottom shoes http://www.christianlouboutinoutletofficial.com
Antwoord yeezy boost 350 v2
11:56 op 26 juli, 2020 
I precisely wanted to thank you so much again. I am not sure the things that I could possibly have gone through without these techniques contributed by you regarding this concern. It truly was a daunting issue in my circumstances, nevertheless noticing this well-written way you processed that took me to leap with contentment. I'm happier for the service and sincerely hope you know what a great job you happen to be accomplishing training others by way of your web page. More than likely you've never encountered all of us.
yeezy boost 350 v2 http://www.yeezyboost350v2s.us
Antwoord air jordan
4:33 op 29 juli, 2020 
I must show thanks to the writer for bailing me out of this condition. After browsing throughout the world wide web and getting basics which were not beneficial, I assumed my life was done. Being alive without the solutions to the difficulties you have solved all through your entire guideline is a crucial case, and those that would have negatively affected my entire career if I had not noticed your blog post. That natural talent and kindness in taking care of all the pieces was tremendous. I don't know what I would have done if I hadn't come across such a point like this. I'm able to at this moment look forward to my future. Thank you very much for this impressive and results-oriented guide. I will not hesitate to propose your blog post to anybody who would need support on this situation.
air jordan http://www.jordanstoreonline.com
Antwoord jordan shoes
0:11 op 1 augustus, 2020 
Thank you a lot for giving everyone an exceptionally pleasant opportunity to read in detail from this website. It's always very superb and also packed with a good time for me personally and my office peers to visit your web site at a minimum 3 times a week to read the latest guidance you will have. And definitely, I'm actually amazed concerning the impressive advice served by you. Selected 4 points in this posting are rather the most effective I've had.
jordan shoes http://www.jordan4.us.com
Antwoord goyard handbags
1:09 op 4 augustus, 2020 
My wife and i were so fulfilled that Michael managed to carry out his inquiry with the precious recommendations he got using your web page. It's not at all simplistic to just be freely giving secrets and techniques which often most people may have been selling. And we also remember we've got you to appreciate for this. The specific illustrations you have made, the easy web site navigation, the friendships your site aid to create - it is most superb, and it's really helping our son in addition to our family reckon that the issue is interesting, and that's tremendously important. Thanks for the whole thing!
goyard handbags http://www.goyardhandbag.us
Antwoord nike air max 270
20:06 op 6 augustus, 2020 
I as well as my pals were found to be following the good strategies located on your web page then immediately I got a terrible suspicion I had not thanked the web site owner for those secrets. Most of the boys came so stimulated to learn them and have in effect quite simply been loving them. Thank you for actually being considerably considerate and then for picking certain perfect subject matter most people are really desirous to discover. My honest regret for not expressing appreciation to you sooner.
nike air max 270 http://www.nike270.us
Antwoord bape hoodie
12:24 op 7 augustus, 2020 
I definitely wanted to write down a message so as to express gratitude to you for those magnificent secrets you are giving out at this site. My long internet research has at the end been honored with pleasant knowledge to exchange with my visitors. I would state that that many of us readers actually are definitely fortunate to be in a fantastic site with many perfect professionals with insightful strategies. I feel really fortunate to have come across your webpages and look forward to some more amazing moments reading here. Thanks again for everything.
bape hoodie http://www.bapehoodie.us
Antwoord adidas yeezy
11:28 op 12 augustus, 2020 
I have to get across my appreciation for your generosity giving support to men and women who should have assistance with this important matter. Your very own commitment to getting the message across came to be rather helpful and has in every case helped those much like me to achieve their goals. Your amazing invaluable guide indicates a whole lot to me and still more to my colleagues. Thank you; from each one of us.
adidas yeezy http://www.shoesyeezy.us
Antwoord curry 5
17:02 op 14 augustus, 2020 
I not to mention my guys came reviewing the excellent tips and tricks located on your website and so instantly I got an awful feeling I never expressed respect to the web blog owner for those secrets. All of the boys are actually for that reason stimulated to read through them and now have sincerely been taking advantage of these things. Thank you for getting quite thoughtful as well as for deciding upon variety of awesome tips most people are really desperate to be aware of. My very own sincere regret for not expressing gratitude to earlier.
curry 5 http://www.curry5.us.com
Antwoord off white hoodie
21:30 op 16 augustus, 2020 
I needed to send you the very little word to finally say thank you as before on the nice concepts you have shared at this time. This has been simply particularly open-handed with people like you to offer without restraint just what numerous people would have offered for an e-book to generate some dough for their own end, even more so now that you might have done it if you ever wanted. These smart ideas additionally acted like a great way to fully grasp the rest have a similar eagerness similar to mine to learn good deal more on the topic of this matter. Certainly there are several more pleasurable times in the future for many who take a look at your blog post.
off white hoodie http://www.offwhitehoodie.us.com
Antwoord supreme outlet
8:01 op 22 augustus, 2020 
I in addition to my friends appeared to be digesting the best information and facts found on the website then suddenly got a terrible suspicion I had not thanked the site owner for those secrets. Most of the ladies were definitely as a result excited to study them and have in effect very much been making the most of these things. Many thanks for being indeed thoughtful and then for finding this form of ideal themes most people are really wanting to understand about. My sincere regret for not expressing appreciation to you sooner.
supreme outlet http://www.supreme.us.org
Antwoord Deweypaits
19:25 op 23 augustus, 2020 
Hello there! canadian rx online reviews candan pharmacy no precription drug uk pharmacy online
Antwoord bape clothing
15:29 op 24 augustus, 2020 
My wife and i ended up being very ecstatic Raymond managed to deal with his homework with the ideas he acquired from your own web page. It's not at all simplistic to just always be releasing tricks which often many people could have been making money from. And we consider we need the writer to thank for that. Those illustrations you've made, the straightforward blog navigation, the relationships you will make it possible to instill - it's everything great, and it's really making our son in addition to our family do think the subject matter is awesome, and that's incredibly fundamental. Thank you for the whole thing!
bape clothing http://www.bapeclothing.us.com
Antwoord JamesOrire
19:42 op 24 augustus, 2020 
Hi there! check md viagra online what does viagra do to men renseignement viagra