{"id":391,"date":"2014-08-29T16:42:24","date_gmt":"2014-08-29T15:42:24","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=391"},"modified":"2017-12-01T10:16:53","modified_gmt":"2017-12-01T09:16:53","slug":"lindemnite-de-procedure-a-charge-de-letat-est-supprimee","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/lindemnite-de-procedure-a-charge-de-letat-est-supprimee\/","title":{"rendered":"L&rsquo;indemnit\u00e9 de proc\u00e9dure \u00e0 charge de l\u2019\u00c9tat est supprim\u00e9e"},"content":{"rendered":"<p>L\u2019indemnit\u00e9 de proc\u00e9dure est octroy\u00e9e \u00e0 l\u2019issue d\u2019un proc\u00e8s \u00e0 la partie qui a obtenu gain de cause.\u00a0 Il s\u2019agit d\u2019un droit \u00e0 une intervention forfaitaire dans les frais et honoraires d\u2019avocat, \u00e0 charge de la partie qui a perdu le litige. Le montant de cette indemnit\u00e9 de proc\u00e9dure est fix\u00e9 selon l\u2019importance du litige.<\/p>\n<p>Une modification l\u00e9gislative r\u00e9cente supprime l\u2019indemnit\u00e9 de proc\u00e9dure \u00e0 charge de l&rsquo;Etat.<\/p>\n<p>Par cons\u00e9quent, le contribuable qui gagne un litige devra supporter l&rsquo;int\u00e9gralit\u00e9 des frais d&rsquo;avocats. A l&rsquo;inverse, les contribuables qui perdront leur litige devront payer une indemnit\u00e9 de proc\u00e9dure \u00e0 l&rsquo;Etat.\u00a0 Ceci dans le cas o\u00f9 l&rsquo;Administration fiscale se fera repr\u00e9sent\u00e9e par un avocat.<\/p>\n<p>La date d&rsquo;entr\u00e9e de la nouvelle r\u00e8gle doit encore \u00eatre fix\u00e9e par un arr\u00eat\u00e9 royal. D\u00e8s l&rsquo;entr\u00e9e en vigueur,\u00a0 la nouvelle r\u00e8gle s&rsquo;appliquera \u00e0 tous les litiges pendants.<\/p>\n<p>La modification cause un grand d\u00e9s\u00e9quilibre entre le contribuable et l&rsquo;Administration fiscale. Cette modification semble \u00eatre contraire au principe d&rsquo;\u00e9galit\u00e9.<\/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>L\u2019indemnit\u00e9 de proc\u00e9dure est octroy\u00e9e \u00e0 l\u2019issue d\u2019un proc\u00e8s \u00e0 la partie qui a obtenu gain de cause.\u00a0 Il s\u2019agit d\u2019un droit \u00e0 une intervention&#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":[136],"tags":[],"class_list":["post-391","post","type-post","status-publish","format-standard","category-poursuites-fiscales"],"_links":{"self":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/posts\/391\/"}],"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=391"}],"version-history":[{"count":0,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/posts\/391\/revisions\/"}],"wp:attachment":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/media\/?parent=391"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/categories\/?post=391"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/tags\/?post=391"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}