{"id":1987,"date":"2017-03-07T17:04:57","date_gmt":"2017-03-07T16:04:57","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/fr\/?p=1987"},"modified":"2017-12-01T11:14:28","modified_gmt":"2017-12-01T10:14:28","slug":"degrevement-doffice-apres-une-procedure-amiable-en-application-de-conventions-preventives-de-double-imposition","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/degrevement-doffice-apres-une-procedure-amiable-en-application-de-conventions-preventives-de-double-imposition\/","title":{"rendered":"D\u00e9gr\u00e8vement d\u2019office apr\u00e8s une proc\u00e9dure amiable en application de conventions pr\u00e9ventives de double imposition"},"content":{"rendered":"<p>Les conventions pr\u00e9ventives de la double imposition pr\u00e9voient g\u00e9n\u00e9ralement une proc\u00e9dure amiable entre Etats visant \u00e0 \u00e9liminer la double imposition r\u00e9sultant de la correction de b\u00e9n\u00e9fices entre entreprises associ\u00e9es.<\/p>\n<p>En effet, les b\u00e9n\u00e9fices qui sont inclus dans les b\u00e9n\u00e9fices d&rsquo;une entreprise d&rsquo;un \u00c9tat contractant peuvent \u00eatre inclues \u00e9galement dans les b\u00e9n\u00e9fices d&rsquo;une entreprise d&rsquo;un autre \u00c9tat contractant lorsque, notamment, l\u2019entreprise du premier Etat contractant participe directement ou indirectement \u00e0 la direction, au contr\u00f4le ou au capital de l\u2019entreprise du deuxi\u00e8me Etat contractant et que, les deux entreprises, sont dans leurs relations commerciales ou financi\u00e8res, li\u00e9es par des conditions qui diff\u00e8rent de celles convenues entre des entreprises qui seraient ind\u00e9pendantes.<\/p>\n<p>Cette proc\u00e9dure peut durer plusieurs ann\u00e9es. Ladite proc\u00e9dure est mise en \u0153uvre par le contribuable lui-m\u00eame. Les autorit\u00e9s comp\u00e9tentes de chaque Etat communiquent afin de proc\u00e9der \u00e0 une correction \u00e9quitable des b\u00e9n\u00e9fices entre entreprises associ\u00e9es.<\/p>\n<p>Le l\u00e9gislateur est intervenu. Dor\u00e9navant, lorsqu\u2019il a \u00e9t\u00e9 fait appel \u00e0 une proc\u00e9dure amiable pr\u00e9vue par une convention pr\u00e9ventive de la double imposition en cas de corrections des b\u00e9n\u00e9fices des entreprises associ\u00e9es, le d\u00e9gr\u00e8vement d\u2019office pr\u00e9vu par l\u2019article 376, CIR\u00a092 est permis lorsque, \u00e0 l\u2019issue d\u2019une proc\u00e9dure amiable ou d\u2019une proc\u00e9dure d\u2019arbitrage, il s\u2019av\u00e8re que la Belgique aurait per\u00e7u ind\u00fbment des imp\u00f4ts.<\/p>\n<p>Cette disposition entre en vigueur \u00e0 partir de l\u2019exercice d\u2019imposition 2017. Pour les exercices ant\u00e9rieurs, les d\u00e9gr\u00e8vements qui r\u00e9sultent des proc\u00e9dures vis\u00e9es par l\u2019article 376, \u00a7 3, 3\u00b0, CIR 92, nouveau, doivent \u00eatre accord\u00e9s en ex\u00e9cution desdites conventions.<\/p>\n<p>Il convient d\u00e8s lors d\u2019\u00eatre attentif et d\u2019introduire une demande de d\u00e9gr\u00e8vement \u00e0 temps et en bonne et due forme.\u00a0 Nous sommes \u00e0 votre disposition pour faire le n\u00e9cessaire.<\/p>\n<p>Contactez LAUWERS LAW Avocats Fiscalistes pour toutes vos questions et\/ou remarques \u00e0 ce sujet.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les conventions pr\u00e9ventives de la double imposition pr\u00e9voient g\u00e9n\u00e9ralement une proc\u00e9dure amiable entre Etats visant \u00e0 \u00e9liminer la double imposition r\u00e9sultant de la correction de&#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":[174],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>D\u00e9gr\u00e8vement d\u2019office apr\u00e8s une proc\u00e9dure amiable en application de conventions pr\u00e9ventives de double imposition | 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\/degrevement-doffice-apres-une-procedure-amiable-en-application-de-conventions-preventives-de-double-imposition\/?lang=fr\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" 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