{"id":1412,"date":"2016-01-25T14:34:10","date_gmt":"2016-01-25T13:34:10","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/fr\/?p=1412"},"modified":"2017-11-22T21:13:32","modified_gmt":"2017-11-22T20:13:32","slug":"reductions-de-valeur-et-provisions-victoire-interessante-pour-les-contribuables","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/reductions-de-valeur-et-provisions-victoire-interessante-pour-les-contribuables\/","title":{"rendered":"Reductions de valeur et provisions: victoire int\u00e9ressante pour les contribuables."},"content":{"rendered":"<p>Les r\u00e9ductions de valeur et les provisions pour risques et charges\u00a0doivent \u00eatre comptabilis\u00e9es par les entreprises \u00e0 la cl\u00f4ture des \u00e9critures de la p\u00e9riode imposable et leur montant doit appara\u00eetre \u00e0 un ou plusieurs comptes distincts.\u00a0Elles doivent \u00eatre reprises dans un relev\u00e9 sp\u00e9cial n\u00b0 204.3.<\/p>\n<p>Ce mode de comptabilisation pose probl\u00e8me \u00e0 des entreprsises qui ne tiennent pas de double comptabilit\u00e9, comme les soci\u00e9t\u00e9s unipersonnelles.<\/p>\n<p>Me. Thierry Lauwers a r\u00e9ussi a gagn\u00e9 cette question de principe devant la Cour d&rsquo;appel de Gand (Gand 20 d\u00e9cembre 2013).\u00a0 L&rsquo;Etat\u00a0belge est all\u00e9 en cassation^.<\/p>\n<p>Dans un\u00a0arr\u00eat du 15 d\u00e9cembre 2015 la Cour de Cassation \u00e9tabli qu&rsquo;il suffit que le relev\u00e9 n\u00b0 204.3 est produit dans le courant de la proc\u00e9dure judiciaire.<\/p>\n<p>Cet arr\u00eat a \u00e9t\u00e9 comment\u00e9 dans le Fiscologue n\u00b0 1460, p. 6.<\/p>\n<p>Lauwers Avocats en droit fiscal confirment une fois de plus leur excellente r\u00e9putation dans le domaine des questions de principe en droit fiscal.\u00a0 N&rsquo;h\u00e9sitez-pas \u00e0 nous contacter!<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les r\u00e9ductions de valeur et les provisions pour risques et charges\u00a0doivent \u00eatre comptabilis\u00e9es par les entreprises \u00e0 la cl\u00f4ture des \u00e9critures de la p\u00e9riode imposable&#8230;<\/p>\n","protected":false},"author":2,"featured_media":0,"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":[147],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Reductions de valeur et provisions: victoire int\u00e9ressante pour les contribuables. | 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\/reductions-de-valeur-et-provisions-victoire-interessante-pour-les-contribuables\/?lang=fr\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Reductions de valeur et provisions: 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