{"id":359,"date":"2013-02-18T14:55:56","date_gmt":"2013-02-18T13:55:56","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=359"},"modified":"2017-11-22T21:13:37","modified_gmt":"2017-11-22T20:13:37","slug":"que-sont-des-revenues-definitivement-taxes-rdt","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/que-sont-des-revenues-definitivement-taxes-rdt\/","title":{"rendered":"Que sont des revenues d\u00e9finitivement tax\u00e9s (RDT)"},"content":{"rendered":"

Le syst\u00e8me des revenus d\u00e9finitivement tax\u00e9s (RDT) donne lieu \u00e0 de nombreuses discussions.<\/p>\n

Ceci ressort clairement de l\u2019actualit\u00e9.<\/p>\n

Que sont des revenus d\u00e9finitivement tax\u00e9s\u00a0? Quand une soci\u00e9t\u00e9 est actionnaire d\u2019une autre soci\u00e9t\u00e9, elle peut recevoir des revenus sous forme de dividendes. Ces revenus sont d\u00e9j\u00e0 tax\u00e9s \u00e0 l’imp\u00f4t des soci\u00e9t\u00e9s.<\/p>\n

Afin d\u2019\u00e9viter une double imposition de ces revenus, l\u2019article 202 du Code des imp\u00f4ts sur les revenus (CIR) exon\u00e8re ces revenus pour 95% (le syst\u00e8me des \u00ab\u00a0RDT\u00a0\u00bb).<\/p>\n

L\u2019Administration fiscale a, suite \u00e0 un arr\u00eat de la Cour europ\u00e9enne de justice du 12 f\u00e9vrier 2009 (affaire Cobelfret, arr\u00eat n \u00b0 C138 \/ 7), repris dans une circulaire du 23 juin 2009 que le surplus des RDT qui provient de soci\u00e9t\u00e9s dans l\u2019Espace \u00e9conomique europ\u00e9en est transf\u00e9rable aux ann\u00e9es suivantes.<\/p>\n

Selon cette circulaire le surplus des RDT ne peut \u00eatre repris dans les pertes r\u00e9cup\u00e9rables.<\/p>\n

Cette derni\u00e8re limitation est tr\u00e8s contestable. Le Tribunal de premi\u00e8re instance de Bruges a jug\u00e9 dans un jugement du 3 octobre 2012 que le surplus RDT doit \u00eatre trait\u00e9 de la m\u00eame mani\u00e8re que les pertes r\u00e9cup\u00e9rables.\u00a0 Il peut donc \u00eatre repris dans les pertes r\u00e9cup\u00e9rables.<\/p>\n

Ce n’est qu’un exemple de nombreuses questions en ce qui concerne les RDT qui peuvent donner lieu \u00e0 des discussions et\/ou litiges.<\/p>\n","protected":false},"excerpt":{"rendered":"

Le syst\u00e8me des revenus d\u00e9finitivement tax\u00e9s (RDT) donne lieu \u00e0 de nombreuses discussions. Ceci ressort clairement de l\u2019actualit\u00e9. Que sont des revenus d\u00e9finitivement tax\u00e9s\u00a0? Quand…<\/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":[147],"tags":[],"yoast_head":"\nQue sont des revenues d\u00e9finitivement tax\u00e9s (RDT) | 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\/que-sont-des-revenues-definitivement-taxes-rdt\/?lang=fr\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Que sont des revenues d\u00e9finitivement tax\u00e9s (RDT) | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"Le syst\u00e8me des revenus d\u00e9finitivement tax\u00e9s (RDT) donne lieu \u00e0 de nombreuses discussions. 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