{"id":1209,"date":"2015-04-30T17:14:20","date_gmt":"2015-04-30T16:14:20","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=1209"},"modified":"2017-12-01T10:23:42","modified_gmt":"2017-12-01T09:23:42","slug":"gestion-de-portefeuille-partiellement-exempte-de-tva","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/gestion-de-portefeuille-partiellement-exempte-de-tva\/","title":{"rendered":"Gestion de portefeuille partiellement exempt\u00e9 de TVA"},"content":{"rendered":"<p>La Cour de justice de l\u2019Union europ\u00e9enne a estim\u00e9 en 2012 que la gestion de portefeuille est une prestation de services compos\u00e9e de deux \u00e9l\u00e9ments, \u00e0 savoir: une prestation d\u2019analyse et de surveillance du patrimoine du client investisseur d\u2019une part et une prestation d\u2019achat et de vente de titres d\u2019autre part.<\/p>\n<p>L\u2019Administration fiscale a consid\u00e9r\u00e9 par d\u00e9cision en date du 10 avril 2015 qu\u2019il s\u2019agit de deux prestations distinctes qui doivent suivre leur r\u00e9gime propre.<\/p>\n<p>La prestation d\u2019analyse et de surveillance du patrimoine n\u2019est pas susceptible de rentrer dans le champ d\u2019application de l\u2019exemption de la TVA et doit donc \u00eatre soumise \u00e0 la taxe. En revanche, les \u00e9ventuelles prestations subs\u00e9quentes d\u2019achat ou vente de titres seront exempt\u00e9es conform\u00e9ment \u00e0 l\u2019article 44, \u00a7 3, 10\u00b0, du Code de la TVA.<\/p>\n<p>Lorsque le prestataire de services demande un prix global couvrant tant le service de fourniture de conseil que la prestation subs\u00e9quente d\u2019achat ou vente de titres, ce prix global doit \u00eatre ventil\u00e9 de sorte que le prix relatif au service de fourniture de conseil soit soumis \u00e0 la taxe.<\/p>\n<p>La d\u00e9cision entrera en vigueur le 1 septembre 2015.<\/p>\n<p>Le cabinet d\u2019avocats Lauwers reste \u00e0 votre enti\u00e8re disposition pour r\u00e9pondre \u00e0 toutes vos questions ou remarques \u00e0 ce sujet.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>La Cour de justice de l\u2019Union europ\u00e9enne a estim\u00e9 en 2012 que la gestion de portefeuille est une prestation de services compos\u00e9e de deux \u00e9l\u00e9ments,&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[144],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Gestion de portefeuille partiellement exempt\u00e9 de TVA | Lauwers Law<\/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:\/\/lauwers-law.be\/fr\/gestion-de-portefeuille-partiellement-exempte-de-tva\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Gestion de portefeuille partiellement exempt\u00e9 de TVA | Lauwers Law\" \/>\n<meta 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