{"id":10071,"date":"2019-10-08T18:04:07","date_gmt":"2019-10-08T17:04:07","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/construction-qfie-30-ans-dinsecurite-enfin-derriere-nous\/"},"modified":"2019-10-08T18:04:07","modified_gmt":"2019-10-08T17:04:07","slug":"construction-qfie-30-ans-dinsecurite-enfin-derriere-nous","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/construction-qfie-30-ans-dinsecurite-enfin-derriere-nous\/","title":{"rendered":"Construction QFIE &#8211; 30 ans d&rsquo;ins\u00e9curit\u00e9 enfin derri\u00e8re nous ?"},"content":{"rendered":"<p><strong>D\u00e9j\u00e0, depuis la fin des ann\u00e9es 1980, un trouble r\u00e8gne au sujet des dossiers QFIE. La compensation de la \u00ab\u00a0quotit\u00e9 forfaitaire d&rsquo;imp\u00f4t \u00e9tranger\u00a0\u00bb exempt\u00e9e d&rsquo;imp\u00f4t a \u00e9t\u00e9 utilis\u00e9e par de nombreuses soci\u00e9t\u00e9s dans des constructions qui avaient pour but de neutraliser l&rsquo;imp\u00f4t des soci\u00e9t\u00e9s. Ces constructions ont \u00e9t\u00e9 par cons\u00e9quent progressivement vis\u00e9es par l&rsquo;administration fiscale.<\/strong><\/p>\n<p>Apr\u00e8s plus de 17 ans de d\u00e9bats juridiques acharn\u00e9s, Lauwers a \u00e9t\u00e9 gratifi\u00e9 par deux arr\u00eats historiques qui forment aujourd&rsquo;hui la base du succ\u00e8s des litiges li\u00e9s aux QFIE. Non seulement la d\u00e9ductibilit\u00e9 de ces sommes est enfin possible, mais aussi la d\u00e9duction des pertes que ces op\u00e9rations ont engendr\u00e9es entrent d\u00e9sormais dans le champ d&rsquo;application de l&rsquo;article 49 CIR qui vise les revenus professionnels d\u00e9ductibles.<\/p>\n<p>Ainsi l&rsquo;expertise de Lauwers a contribu\u00e9 \u00e0 d\u00e9terminer le paysage fiscal d&rsquo;un large groupe de contribuables, qui sont rest\u00e9s en ins\u00e9curit\u00e9 juridique pendant une d\u00e9cennie.<\/p>\n<blockquote><p>\u00ab\u00a0J&rsquo;\u00e9prouve une pleine satisfaction \u00e0 d\u00e9fendre les int\u00e9r\u00eats fiscaux d&rsquo;une client\u00e8le aux besoins vari\u00e9s. Chaque client nous offre l&rsquo;opportunit\u00e9 d&rsquo;analyser un cas unique. Avec toute mon \u00e9quipe nous nous effor\u00e7ons de fournir un service juridique accessible et ax\u00e9e sur les r\u00e9sultats. De temps \u00e0 autres, ces efforts aboutissent \u00e0 une solution d&rsquo;int\u00e9r\u00eat g\u00e9n\u00e9ral. Ce fus le cas r\u00e9cemment avec deux dossiers de constructions QFIE (Quotit\u00e9 forfaitaire d&rsquo;imp\u00f4t \u00e9tranger), que nous avons plaid\u00e9 jusque devant la Cour de Cassation. Je suis par cons\u00e9quent fier de partager que la Haute Cour a enti\u00e8rement suivit le raisonnement de Lauwers. Il ne s&rsquo;agit l\u00e0 pas seulement d&rsquo;une bonne nouvelle pour notre client mais aussi pour une large partie des contribuables belges faisant l&rsquo;objet d&rsquo;un imp\u00f4t \u00e9tranger.\u00a0\u00bb <strong>Thierry Lauwers, avocat-associ\u00e9 Lauwers Avocats Fiscalistes <\/strong><\/p><\/blockquote>\n<p>N&rsquo;h\u00e9sitez pas \u00e0 nous contacter en cas de besoin afin que nous puissions analyser votre dossier et d\u00e9terminer les chances de succ\u00e8s et l&rsquo;opportunit\u00e9 d&rsquo;une proc\u00e9dure judiciaire.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>D\u00e9j\u00e0, depuis la fin des ann\u00e9es 1980, un trouble r\u00e8gne au sujet des dossiers QFIE. La compensation de la \u00ab\u00a0quotit\u00e9 forfaitaire d&rsquo;imp\u00f4t \u00e9tranger\u00a0\u00bb exempt\u00e9e d&rsquo;imp\u00f4t&#8230;<\/p>\n","protected":false},"author":7,"featured_media":10069,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[177,147],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Construction QFIE - 30 ans d&#039;ins\u00e9curit\u00e9 enfin derri\u00e8re nous ? | Lauwers Law<\/title>\n<meta name=\"description\" content=\"Apr\u00e8s plus de 17 ans de d\u00e9bats juridiques acharn\u00e9s, Lauwers a \u00e9t\u00e9 gratifi\u00e9 par deux arr\u00eats historiques qui forment aujourd&#039;hui la base du succ\u00e8s des litiges li\u00e9s aux QFIE.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lauwers-law.be\/fr\/construction-qfie-30-ans-dinsecurite-enfin-derriere-nous\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Construction QFIE - 30 ans d&#039;ins\u00e9curit\u00e9 enfin derri\u00e8re nous ? | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"Apr\u00e8s plus de 17 ans de d\u00e9bats juridiques acharn\u00e9s, Lauwers a \u00e9t\u00e9 gratifi\u00e9 par deux arr\u00eats historiques qui forment aujourd&#039;hui la base du succ\u00e8s des litiges li\u00e9s aux QFIE.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/lauwers-law.be\/fr\/construction-qfie-30-ans-dinsecurite-enfin-derriere-nous\/\" \/>\n<meta property=\"og:site_name\" content=\"Lauwers Law\" \/>\n<meta property=\"article:published_time\" content=\"2019-10-08T17:04:07+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/lauwers-law.be\/wp-content\/uploads\/Meester-Lauwers.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"684\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Thierry Lauwers\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@lauwersthierry\" \/>\n<meta name=\"twitter:site\" content=\"@lauwersthierry\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Thierry Lauwers\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/lauwers-law.be\/fr\/construction-qfie-30-ans-dinsecurite-enfin-derriere-nous\/\",\"url\":\"https:\/\/lauwers-law.be\/fr\/construction-qfie-30-ans-dinsecurite-enfin-derriere-nous\/\",\"name\":\"Construction QFIE - 30 ans d'ins\u00e9curit\u00e9 enfin derri\u00e8re nous ? 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