{"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":"","footnotes":""},"categories":[147],"tags":[],"class_list":["post-379","post","type-post","status-publish","format-standard","category-impot-des-societes"],"_links":{"self":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/posts\/379\/"}],"collection":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/posts\/"}],"about":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/types\/post\/"}],"author":[{"embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/users\/2\/"}],"replies":[{"embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/comments\/?post=379"}],"version-history":[{"count":0,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/posts\/379\/revisions\/"}],"wp:attachment":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/media\/?parent=379"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/categories\/?post=379"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/tags\/?post=379"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}