{"id":6330,"date":"2018-01-16T10:25:45","date_gmt":"2018-01-16T09:25:45","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=6330"},"modified":"2018-01-16T10:25:45","modified_gmt":"2018-01-16T09:25:45","slug":"modifications-des-taux-dinterets-en-matiere-fiscale-le-contribuable-est-desavantage","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/modifications-des-taux-dinterets-en-matiere-fiscale-le-contribuable-est-desavantage\/","title":{"rendered":"Modifications des taux d\u2019int\u00e9r\u00eats en mati\u00e8re fiscale : le contribuable est d\u00e9savantag\u00e9"},"content":{"rendered":"

La loi du 25 d\u00e9cembre 2017 portant r\u00e9forme de l\u2019imp\u00f4t des soci\u00e9t\u00e9s a modifi\u00e9 certains taux applicables en mati\u00e8re fiscale. Cette modification emporte des cons\u00e9quences concr\u00e8tes pour le contribuable.<\/p>\n

Ainsi, en cas de litige entre un contribuable et l\u2019administration, le taux d\u2019int\u00e9r\u00eat sur la somme due par le fisc au contribuable sera toujours inf\u00e9rieur de 2% au taux d\u2019int\u00e9r\u00eat sur la somme due par le contribuable au fisc.<\/p>\n

En effet, \u00e0 partir du 1er<\/sup> janvier 2018, le taux de l\u2019int\u00e9r\u00eat de retard d\u00fb par le contribuable \u00e0 l\u2019administration fiscale sera calcul\u00e9 en fonction de la moyenne de l\u2019OLO (taux belges \u00e0 10 ans), avec un minimum de 4% et un maximum de 10%.<\/p>\n

L\u2019int\u00e9r\u00eat moratoire, c\u2019est-\u00e0-dire l\u2019int\u00e9r\u00eat d\u00fb par le fisc au contribuable lorsque que ce dernier a pay\u00e9 un imp\u00f4t qui n\u2019est pas d\u00fb, sera toujours inf\u00e9rieur de 2% \u00e0 l\u2019int\u00e9r\u00eat de retard.<\/p>\n

L\u2019administration fiscale a fait ses calculs\u00a0: elle paye beaucoup plus d\u2019int\u00e9r\u00eats au contribuable que le contribuable lui paye d\u2019int\u00e9r\u00eats. Cette r\u00e9forme, qui semble discriminatoire, vise \u00e0 mettre fin \u00e0 cela.<\/p>\n

L\u2019Etat belge souhaite aussi encourager le contribuable \u00e0 payer en toute hypoth\u00e8se l\u2019imp\u00f4t, m\u00eame en cas de contestation, quitte \u00e0 r\u00e9clamer le montant indu par apr\u00e8s.<\/p>\n

Contactez Lauwers Avocats en droit fiscal pour toutes vos questions et\/ou remarques \u00e0 ce sujet.<\/p>\n","protected":false},"excerpt":{"rendered":"

La loi du 25 d\u00e9cembre 2017 portant r\u00e9forme de l\u2019imp\u00f4t des soci\u00e9t\u00e9s a modifi\u00e9 certains taux applicables en mati\u00e8re fiscale. Cette modification emporte des cons\u00e9quences…<\/p>\n","protected":false},"author":7,"featured_media":5678,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[136],"tags":[],"yoast_head":"\nModifications des taux d\u2019int\u00e9r\u00eats en mati\u00e8re fiscale : le contribuable est d\u00e9savantag\u00e9 | 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\/modifications-des-taux-dinterets-en-matiere-fiscale-le-contribuable-est-desavantage\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Modifications des taux d\u2019int\u00e9r\u00eats en mati\u00e8re fiscale : le contribuable est d\u00e9savantag\u00e9 | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"La loi du 25 d\u00e9cembre 2017 portant r\u00e9forme de l\u2019imp\u00f4t des soci\u00e9t\u00e9s a modifi\u00e9 certains taux applicables en mati\u00e8re fiscale. 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