{"id":7138,"date":"2018-04-24T13:05:00","date_gmt":"2018-04-24T12:05:00","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?page_id=7138"},"modified":"2022-02-03T14:56:29","modified_gmt":"2022-02-03T13:56:29","slug":"taxer-des-activites-numeriques-en-2018-par-des-obligations-non-fiscales","status":"publish","type":"page","link":"https:\/\/lauwers-law.be\/fr\/taxer-des-activites-numeriques-en-2018-par-des-obligations-non-fiscales\/","title":{"rendered":"Des obligations non-fiscales afin de taxer l’\u00e9conomie digitale en 2018?"},"content":{"rendered":"[vc_row type=\u00a0\u00bbin_container\u00a0\u00bb full_screen_row_position=\u00a0\u00bbmiddle\u00a0\u00bb column_margin=\u00a0\u00bbdefault\u00a0\u00bb column_direction=\u00a0\u00bbdefault\u00a0\u00bb column_direction_tablet=\u00a0\u00bbdefault\u00a0\u00bb column_direction_phone=\u00a0\u00bbdefault\u00a0\u00bb scene_position=\u00a0\u00bbcenter\u00a0\u00bb text_color=\u00a0\u00bbdark\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb row_border_radius=\u00a0\u00bbnone\u00a0\u00bb row_border_radius_applies=\u00a0\u00bbbg\u00a0\u00bb overflow=\u00a0\u00bbvisible\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3″ gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb shape_divider_position=\u00a0\u00bbbottom\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb][vc_column column_padding=\u00a0\u00bbno-extra-padding\u00a0\u00bb column_padding_tablet=\u00a0\u00bbinherit\u00a0\u00bb column_padding_phone=\u00a0\u00bbinherit\u00a0\u00bb column_padding_position=\u00a0\u00bbleft-right\u00a0\u00bb column_element_spacing=\u00a0\u00bbdefault\u00a0\u00bb background_color_opacity=\u00a0\u00bb1″ background_hover_color_opacity=\u00a0\u00bb1″ column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb column_link_target=\u00a0\u00bb_self\u00a0\u00bb column_position=\u00a0\u00bbdefault\u00a0\u00bb gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3″ width=\u00a0\u00bb4\/6″ tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb tablet_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb phone_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb animation_type=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][vc_row_inner column_margin=\u00a0\u00bbdefault\u00a0\u00bb column_direction=\u00a0\u00bbdefault\u00a0\u00bb column_direction_tablet=\u00a0\u00bbdefault\u00a0\u00bb column_direction_phone=\u00a0\u00bbdefault\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb row_position=\u00a0\u00bbdefault\u00a0\u00bb row_position_tablet=\u00a0\u00bbinherit\u00a0\u00bb row_position_phone=\u00a0\u00bbinherit\u00a0\u00bb overflow=\u00a0\u00bbvisible\u00a0\u00bb pointer_events=\u00a0\u00bball\u00a0\u00bb][vc_column_inner column_padding=\u00a0\u00bbpadding-2-percent\u00a0\u00bb column_padding_tablet=\u00a0\u00bbinherit\u00a0\u00bb column_padding_phone=\u00a0\u00bbinherit\u00a0\u00bb column_padding_position=\u00a0\u00bbright\u00a0\u00bb column_element_spacing=\u00a0\u00bbdefault\u00a0\u00bb background_color_opacity=\u00a0\u00bb1″ background_hover_color_opacity=\u00a0\u00bb1″ column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb column_link_target=\u00a0\u00bb_self\u00a0\u00bb gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3″ width=\u00a0\u00bb2\/3″ tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb animation_type=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][vc_custom_heading text=\u00a0\u00bbDes obligations non-fiscales afin de taxer l’\u00e9conomie digitale en 2018?\u00a0\u00bb font_container=\u00a0\u00bbtag:h2|text_align:left|color:%230b3279″ use_theme_fonts=\u00a0\u00bbyes\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1526394598757{margin-bottom: 20px !important;}\u00a0\u00bb][vc_column_text]En mars 2018, la Commission europ\u00e9enne a d\u00e9voil\u00e9 au public ses propositions quant \u00e0 la nouvelle notion d\u2019\u00e9tablissement stable virtuel.<\/p>\n

En juin 2018, les dirigeants des gouvernements europ\u00e9ens ont d\u00e9cid\u00e9 de discuter de cette proposition de la Commission. Emmanuel Macron, le Pr\u00e9sident de la R\u00e9publique fran\u00e7aise, a affirm\u00e9, \u00e0 ce moment-l\u00e0, souhaiter obtenir au moins un plan par \u00e9tapes en vue d\u2019atteindre une position commune d\u2019ici 2019. Et si cela \u00e9choue? La France pourrait-elle l\u00e9galement aller de l’avant, seule ou avec d’autres Etats membres ?<\/p>\n

La contribution examine si, en vertu des conventions fiscales existantes et du droit de l’Union, un \u00c9tat membre pourrait imposer, en tant que \u00ab cavalier solitaire \u00bb, l’exigence d’un \u00e9tablissement stable physique pour les activit\u00e9s num\u00e9riques se d\u00e9roulant sur son territoire.<\/p>\nCommencer \u00e0 lire (ANGLAIS)<\/span><\/a>[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=\u00a0\u00bbpadding-2-percent\u00a0\u00bb column_padding_tablet=\u00a0\u00bbinherit\u00a0\u00bb column_padding_phone=\u00a0\u00bbinherit\u00a0\u00bb column_padding_position=\u00a0\u00bbleft-right\u00a0\u00bb column_element_spacing=\u00a0\u00bbdefault\u00a0\u00bb background_color_opacity=\u00a0\u00bb1″ background_hover_color_opacity=\u00a0\u00bb1″ column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb column_link_target=\u00a0\u00bb_self\u00a0\u00bb gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3″ width=\u00a0\u00bb1\/3″ tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb animation_type=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][image_with_animation image_url=\u00a0\u00bb5216″ image_size=\u00a0\u00bbfull\u00a0\u00bb animation_type=\u00a0\u00bbentrance\u00a0\u00bb animation=\u00a0\u00bbFade In\u00a0\u00bb hover_animation=\u00a0\u00bbnone\u00a0\u00bb alignment=\u00a0\u00bb\u00a0\u00bb border_radius=\u00a0\u00bbnone\u00a0\u00bb box_shadow=\u00a0\u00bbnone\u00a0\u00bb image_loading=\u00a0\u00bbdefault\u00a0\u00bb max_width=\u00a0\u00bb100%\u00a0\u00bb max_width_mobile=\u00a0\u00bbdefault\u00a0\u00bb][vc_column_text]Paul Verhaeghe<\/strong> est avocat Belge en droit fiscal. Il pratique le droit depuis janvier 1998. Il est membre du r\u00e9seau belge d\u2019avocats en droit fiscal \u00abLauwers\u00bb bas\u00e9 \u00e0 Bruxelles, Gand et Li\u00e8ge.[\/vc_column_text][divider line_type=\u00a0\u00bbNo Line\u00a0\u00bb custom_height=\u00a0\u00bb20″]

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Nous fournissons un support de discussion concernant le livre blanc. N’h\u00e9sitez pas \u00e0 poser des questions. <\/div>
<\/div><\/div>[\/vc_column_inner][\/vc_row_inner][\/vc_column][vc_column column_padding=\u00a0\u00bbpadding-4-percent\u00a0\u00bb column_padding_tablet=\u00a0\u00bbinherit\u00a0\u00bb column_padding_phone=\u00a0\u00bbinherit\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb column_element_spacing=\u00a0\u00bbdefault\u00a0\u00bb background_color=\u00a0\u00bb#0b3279″ background_color_opacity=\u00a0\u00bb1″ background_hover_color_opacity=\u00a0\u00bb1″ font_color=\u00a0\u00bb#ffffff\u00a0\u00bb column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb column_link_target=\u00a0\u00bb_self\u00a0\u00bb column_position=\u00a0\u00bbdefault\u00a0\u00bb gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3″ width=\u00a0\u00bb2\/6″ tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb tablet_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb phone_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb animation_type=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][vc_custom_heading text=\u00a0\u00bbLISEZ LE LIVRE BLANC DE 33 PAGES
\nAVEC LE SUPPORT DE DISCUSSION\u00a0\u00bb font_container=\u00a0\u00bbtag:h4|font_size:15|text_align:left|color:%23ffffff\u00a0\u00bb use_theme_fonts=\u00a0\u00bbyes\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1525685722205{margin-bottom: 20px !important;}\u00a0\u00bb][vc_column_text]\n
Introduction <\/i><\/span><\/a>
\n I. How to define digital activities for tax purposes ? <\/i><\/span><\/a>
\n II. Taxing tools of relevant digital activities. <\/i><\/span><\/a><\/h6>\n
1) Free users and services <\/i><\/span><\/a>
\n 2) Paying users <\/i><\/span><\/a>
\n 3) Digitally sold goods and material digital interfaces <\/i><\/span><\/a>
\n 4) Paid digital services <\/i><\/span><\/a>
\n 5) Traders and web-based tools of payment providers <\/i><\/span><\/a><\/h6>\n
III. Non-fiscal law requirements. <\/i><\/span><\/a>
\n IV. Conclusions. <\/i><\/span><\/a><\/h6>\n[\/vc_column_text][divider line_type=\u00a0\u00bbNo Line\u00a0\u00bb custom_height=\u00a0\u00bb30″][vc_column_text]Download PDF<\/span><\/a>[\/vc_column_text][\/vc_column][\/vc_row][vc_row type=\u00a0\u00bbin_container\u00a0\u00bb full_screen_row_position=\u00a0\u00bbmiddle\u00a0\u00bb column_margin=\u00a0\u00bbdefault\u00a0\u00bb column_direction=\u00a0\u00bbdefault\u00a0\u00bb column_direction_tablet=\u00a0\u00bbdefault\u00a0\u00bb column_direction_phone=\u00a0\u00bbdefault\u00a0\u00bb scene_position=\u00a0\u00bbcenter\u00a0\u00bb text_color=\u00a0\u00bbdark\u00a0\u00bb text_align=\u00a0\u00bbleft\u00a0\u00bb row_border_radius=\u00a0\u00bbnone\u00a0\u00bb row_border_radius_applies=\u00a0\u00bbbg\u00a0\u00bb overflow=\u00a0\u00bbvisible\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3″ gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb shape_divider_position=\u00a0\u00bbbottom\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb][vc_column column_padding=\u00a0\u00bbno-extra-padding\u00a0\u00bb column_padding_tablet=\u00a0\u00bbinherit\u00a0\u00bb column_padding_phone=\u00a0\u00bbinherit\u00a0\u00bb column_padding_position=\u00a0\u00bball\u00a0\u00bb column_element_spacing=\u00a0\u00bbdefault\u00a0\u00bb background_color_opacity=\u00a0\u00bb1″ background_hover_color_opacity=\u00a0\u00bb1″ column_shadow=\u00a0\u00bbnone\u00a0\u00bb column_border_radius=\u00a0\u00bbnone\u00a0\u00bb column_link_target=\u00a0\u00bb_self\u00a0\u00bb column_position=\u00a0\u00bbdefault\u00a0\u00bb gradient_direction=\u00a0\u00bbleft_to_right\u00a0\u00bb overlay_strength=\u00a0\u00bb0.3″ width=\u00a0\u00bb1\/1″ tablet_width_inherit=\u00a0\u00bbdefault\u00a0\u00bb tablet_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb phone_text_alignment=\u00a0\u00bbdefault\u00a0\u00bb animation_type=\u00a0\u00bbdefault\u00a0\u00bb bg_image_animation=\u00a0\u00bbnone\u00a0\u00bb border_type=\u00a0\u00bbsimple\u00a0\u00bb column_border_width=\u00a0\u00bbnone\u00a0\u00bb column_border_style=\u00a0\u00bbsolid\u00a0\u00bb][divider line_type=\u00a0\u00bbNo Line\u00a0\u00bb custom_height=\u00a0\u00bb100″][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"

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