{"id":11512,"date":"2020-04-13T13:23:41","date_gmt":"2020-04-13T12:23:41","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/mesures-fiscales-crise-du-coronavirus\/"},"modified":"2020-04-13T13:23:41","modified_gmt":"2020-04-13T12:23:41","slug":"mesures-fiscales-crise-du-coronavirus","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/mesures-fiscales-crise-du-coronavirus\/","title":{"rendered":"Mesures fiscales crise du coronavirus"},"content":{"rendered":"<p><strong>Le conseil des ministres du 3 avril 2020 a approuv\u00e9 un avant-projet de loi qui formule certaines dispositions fiscales urgentes suite \u00e0 la crise du coronavirus. \u00a0Les \u00e9l\u00e9ments suivants sont sp\u00e9cifiquement repris:<\/strong><\/p>\n<ul>\n<li>La d\u00e9ductibilit\u00e9 fiscale des dons en nature de divers mat\u00e9riels et produits m\u00e9dicaux utiles \u00e0 la lutte contre la pand\u00e9mie ;<\/li>\n<li>Exon\u00e9ration des montants compensatoires accord\u00e9s \u00e0 l\u2019imp\u00f4t sur les revenus dans le cadre de la pand\u00e9mie aux entreprises, aux ind\u00e9pendants et aux personnes physiques;<\/li>\n<li>Ajuster le calcul des augmentations suite au non- paiement ou paiement insuffisant de versements anticip\u00e9s \u00e0 l\u2019imp\u00f4t sur les revenus;<\/li>\n<li>Les d\u00e9lais fiscaux dans le titre du \u00abTax Shelter\u00bb sont prolong\u00e9s pour les soci\u00e9t\u00e9s de production qui peuvent prouver qu&rsquo;elles subissent des dommages suite aux mesures impos\u00e9es par le gouvernement f\u00e9d\u00e9ral.<\/li>\n<\/ul>\n<p>Ce premier cas m\u00e9rite une attention particuli\u00e8re. Contrairement aux dispositions de l&rsquo;article 145<sup>33<\/sup>, \u00a7 1er, 1 \u00b0, CIR 92, le ministre des Finances a d\u00e9cid\u00e9, dans des circonstances exceptionnelles et temporaires, d\u2019admettre des dons en nature \u00e0 des institutions sp\u00e9cifiques \u00e9ligibles pour la r\u00e9duction d&rsquo;imp\u00f4t des dons.<\/p>\n<p>Cependant, ceci n\u2019est qu&rsquo;une int\u00e9gration l\u00e9gale de la pratique d\u00e9j\u00e0 appliqu\u00e9e.<br \/>\nApr\u00e8s tout, l&rsquo;administration fiscale a publi\u00e9 une circulaire le 24 mars 2020, qui d\u00e9finit pour l&rsquo;instant quelques directives. Il s&rsquo;agit notamment de d\u00e9terminer quels biens sont destin\u00e9s, \u00e0 qui ils peuvent \u00eatre donn\u00e9s et comment ils doivent \u00eatre \u00e9valu\u00e9s.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le conseil des ministres du 3 avril 2020 a approuv\u00e9 un avant-projet de loi qui formule certaines dispositions fiscales urgentes suite \u00e0 la crise du&#8230;<\/p>\n","protected":false},"author":7,"featured_media":11475,"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":[630],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Mesures fiscales crise du coronavirus | Lauwers Law<\/title>\n<meta name=\"description\" content=\"Mesures fiscales crise du coronavirus. 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