{"id":355,"date":"2013-03-14T13:57:04","date_gmt":"2013-03-14T12:57:04","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=355"},"modified":"2017-11-22T21:13:37","modified_gmt":"2017-11-22T20:13:37","slug":"qualification-fiscale-des-structured-notes-remise-en-question","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/qualification-fiscale-des-structured-notes-remise-en-question\/","title":{"rendered":"Qualification fiscale des \u201cstructured notes\u201d remise en question?"},"content":{"rendered":"<p>A ce jour il existe une grande discussion en ce qui concerne la qualification fiscale pr\u00e9cise des titres structur\u00e9s (dits \u201cstructured notes\u201d, par exemple Gold Bullion Securities). La question se pose de savoir s\u2019il s\u2019agit d\u2019obligations, bons de caisse et autres titres analogues ou par contre s\u2019il s\u2019agit de titres <i>sui generis<\/i>.<\/p>\n<p>L\u2019Administration fiscale a pris une position tr\u00e8s claire en qualifiant les titres structur\u00e9s comme des titres \u00e0 revenus fixes compris dans l\u2019article 2, \u00a7 1, 8\u00b0, 1<sup>\u00e8re<\/sup> alin\u00e9a du CIR 1992 (voir la circulaire r\u00e9cente n\u00b0 Ci.RH.231\/532.259 (AAFisc N\u00b0 3\/2013 du 25 janvier 2013)).<\/p>\n<p>La doctrine critique cette position claire de l\u2019Administration fiscale.<\/p>\n<p>Cette critique se fonde surtout sur les faits que ces produits ne donnent aucune rente, le r\u00e9sultat est incertain et ils ne donnent aucun rendement garanti. Au cas o\u00f9 de tels produits sont impos\u00e9s, il conviendra d\u2019introduire une r\u00e9clamation afin de contester la taxation.<\/p>\n<p>En pratique le pr\u00e9compte mobilier sera retenu et le contribuable devra introduire une r\u00e9clamation afin d\u2019obtenir le remboursement du pr\u00e9compte immobilier.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>A ce jour il existe une grande discussion en ce qui concerne la qualification fiscale pr\u00e9cise des titres structur\u00e9s (dits \u201cstructured notes\u201d, par exemple Gold&#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":[132],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Qualification fiscale des \u201cstructured notes\u201d remise en question? | 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\/qualification-fiscale-des-structured-notes-remise-en-question\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Qualification fiscale des \u201cstructured notes\u201d remise en question? | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"A ce jour il existe une grande discussion en ce qui concerne la qualification fiscale pr\u00e9cise des titres structur\u00e9s (dits \u201cstructured notes\u201d, par exemple Gold...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/lauwers-law.be\/fr\/qualification-fiscale-des-structured-notes-remise-en-question\/\" \/>\n<meta property=\"og:site_name\" content=\"Lauwers Law\" \/>\n<meta property=\"article:published_time\" content=\"2013-03-14T12:57:04+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2017-11-22T20:13:37+00:00\" \/>\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=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/lauwers-law.be\/fr\/qualification-fiscale-des-structured-notes-remise-en-question\/\",\"url\":\"https:\/\/lauwers-law.be\/fr\/qualification-fiscale-des-structured-notes-remise-en-question\/\",\"name\":\"Qualification fiscale des \u201cstructured notes\u201d remise en question? 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