{"id":379,"date":"2014-10-17T16:34:04","date_gmt":"2014-10-17T15:34:04","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=379"},"modified":"2017-12-01T10:15:40","modified_gmt":"2017-12-01T09:15:40","slug":"la-cour-de-cassation-en-faveur-du-contribuable-sur-les-operations-q-f-i-e","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/la-cour-de-cassation-en-faveur-du-contribuable-sur-les-operations-q-f-i-e\/","title":{"rendered":"La Cour de Cassation en faveur du contribuable sur les op\u00e9rations Q.F.I.E."},"content":{"rendered":"<p>Les op\u00e9rations Q.F.I.E. des ann\u00e9es 1990 font l&rsquo;objet d&rsquo;une discussion intense depuis des ann\u00e9es. La Cour de Cassation s\u2019est prononc\u00e9e pour la premi\u00e8re fois sur le sujet, et elle le fait en faveur des contribuables.<\/p>\n<p>La Cour de Cassation rejette le pourvoi de l&rsquo;Etat belge qui invoquait que le caract\u00e8re d\u00e9ductible de la perte d\u00e9pend du fait que l\u2019op\u00e9ration soit conforme \u00e0 l&rsquo;objet social de la soci\u00e9t\u00e9. L\u2019Etat Belge invoquait \u00e9galement que les int\u00e9r\u00eats per\u00e7us \u00e9taient exclus de la base imposable afin de contester le droit d\u2019imputation de la Q.F.I.E.<\/p>\n<p>Le Cabinet d\u2019Avocats Thierry Lauwers reste \u00e0 votre disposition pour r\u00e9pondre \u00e0 toutes vos questions ou remarques \u00e0 ce sujet.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les op\u00e9rations Q.F.I.E. des ann\u00e9es 1990 font l&rsquo;objet d&rsquo;une discussion intense depuis des ann\u00e9es. La Cour de Cassation s\u2019est prononc\u00e9e pour la premi\u00e8re fois sur&#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":[147],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>La Cour de Cassation en faveur du contribuable sur les op\u00e9rations Q.F.I.E. | 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\/la-cour-de-cassation-en-faveur-du-contribuable-sur-les-operations-q-f-i-e\/?lang=fr\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"La Cour de Cassation en faveur du contribuable sur les op\u00e9rations Q.F.I.E. | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"Les op\u00e9rations Q.F.I.E. des ann\u00e9es 1990 font l&rsquo;objet d&rsquo;une discussion intense depuis des ann\u00e9es. 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