{"id":6754,"date":"2018-03-29T11:17:59","date_gmt":"2018-03-29T10:17:59","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=6754"},"modified":"2018-03-30T08:05:55","modified_gmt":"2018-03-30T07:05:55","slug":"evaluation-des-avantages-de-toute-nature-sous-forme-de-mise-a-disposition-dun-logement-comment-profiter-de-la-jurisprudence-positive","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/evaluation-des-avantages-de-toute-nature-sous-forme-de-mise-a-disposition-dun-logement-comment-profiter-de-la-jurisprudence-positive\/","title":{"rendered":"Evaluation des avantages de toute nature sous forme de mise \u00e0 disposition d\u2019un logement : comment profiter de la jurisprudence positive ?"},"content":{"rendered":"

La jurisprudence confirme que la valorisation diff\u00e9rente de l’avantage en nature r\u00e9sultant de la mise \u00e0 disposition gratuite de biens immobiliers par une personne physique ou par une soci\u00e9t\u00e9 est discriminatoire dans la mesure o\u00f9 cet avantage est plus fortement valoris\u00e9 si la mise \u00e0 disposition est effectu\u00e9e par une personne morale.<\/p>\n

L\u2019\u00e9valuation forfaitaire, plus avantageuse, n\u2019est applicable que lorsque la mise \u00e0 disposition est ex\u00e9cut\u00e9e par une personne physique.<\/p>\n

Comment b\u00e9n\u00e9ficier concr\u00e8tement de cette jurisprudence\u00a0?<\/p>\n

Diff\u00e9rentes hypoth\u00e8ses peuvent se produire:<\/p>\n

    \n
  1. Le d\u00e9lai de r\u00e9clamation n\u2019est pas \u00e9chu\u00a0: une r\u00e9clamation peut \u00eatre introduite dans le d\u00e9lai l\u00e9gal\u00a0;<\/li>\n
  2. Le d\u00e9lai de r\u00e9clamation est \u00e9chu\u00a0sans qu\u2019une r\u00e9clamation ait \u00e9t\u00e9 introduite\u00a0: une demande de d\u00e9gr\u00e8vement d\u2019office fond\u00e9e sur l\u2019existence d\u2019un fait nouveau peut \u00eatre introduite, dans la mesure o\u00f9 ce fait nouveau est invoqu\u00e9 dans les 5 ans \u00e0 compter du 1er<\/sup> janvier de l’ann\u00e9e au cours de laquelle l\u2019imp\u00f4t a \u00e9t\u00e9 \u00e9tabli. Concr\u00e8tement, cela signifie qu’en 2018 vous pouvez demander le d\u00e9gr\u00e8vement des cotisations qui ont \u00e9t\u00e9, au plus t\u00f4t, \u00e9tablies en 2014, c’est-\u00e0-dire les impositions pour lesquelles les enr\u00f4lements ont \u00e9t\u00e9 d\u00e9clar\u00e9s ex\u00e9cutoires en 2014;<\/li>\n
  3. Une r\u00e9clamation ou une demande de d\u00e9gr\u00e8vement d\u2019office a d\u00e9j\u00e0 \u00e9t\u00e9 introduite\u00a0: seule une requ\u00eate peut \u00eatre d\u00e9pos\u00e9e aupr\u00e8s du tribunal comp\u00e9tent dans le d\u00e9lai de trois mois et trois jours ouvrables suivant la d\u00e9cision de l\u2019administration.<\/li>\n<\/ol>\n

    Lauwers Avocats en droit fiscal peuvent vous accompagner dans le cadre de telles proc\u00e9dures.<\/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 jurisprudence confirme que la valorisation diff\u00e9rente de l’avantage en nature r\u00e9sultant de la mise \u00e0 disposition gratuite de biens immobiliers par une personne physique…<\/p>\n","protected":false},"author":7,"featured_media":6751,"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":[190],"tags":[],"yoast_head":"\nEvaluation des avantages de toute nature sous forme de mise \u00e0 disposition d\u2019un logement : comment profiter de la jurisprudence positive ? | 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\/evaluation-des-avantages-de-toute-nature-sous-forme-de-mise-a-disposition-dun-logement-comment-profiter-de-la-jurisprudence-positive\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Evaluation des avantages de toute nature sous forme de mise \u00e0 disposition d\u2019un logement : comment profiter de la jurisprudence positive ? | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"La jurisprudence confirme que la valorisation diff\u00e9rente de l’avantage en nature r\u00e9sultant de la mise \u00e0 disposition gratuite de biens immobiliers par une personne physique...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/lauwers-law.be\/fr\/evaluation-des-avantages-de-toute-nature-sous-forme-de-mise-a-disposition-dun-logement-comment-profiter-de-la-jurisprudence-positive\/\" \/>\n<meta property=\"og:site_name\" content=\"Lauwers Law\" \/>\n<meta property=\"article:published_time\" content=\"2018-03-29T10:17:59+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-03-30T07:05:55+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/lauwers-law.be\/wp-content\/uploads\/new-jersey-PKDP7W8-e1522318513260.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"768\" \/>\n\t<meta property=\"og:image:height\" content=\"509\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Thierry Lauwers\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@lauwersthierry\" \/>\n<meta name=\"twitter:site\" content=\"@lauwersthierry\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Thierry Lauwers\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/lauwers-law.be\/fr\/evaluation-des-avantages-de-toute-nature-sous-forme-de-mise-a-disposition-dun-logement-comment-profiter-de-la-jurisprudence-positive\/\",\"url\":\"https:\/\/lauwers-law.be\/fr\/evaluation-des-avantages-de-toute-nature-sous-forme-de-mise-a-disposition-dun-logement-comment-profiter-de-la-jurisprudence-positive\/\",\"name\":\"Evaluation des avantages de toute nature sous forme de mise \u00e0 disposition d\u2019un logement : comment profiter de la jurisprudence positive ? | Lauwers Law\",\"isPartOf\":{\"@id\":\"https:\/\/lauwers-law.be\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/lauwers-law.be\/fr\/evaluation-des-avantages-de-toute-nature-sous-forme-de-mise-a-disposition-dun-logement-comment-profiter-de-la-jurisprudence-positive\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/lauwers-law.be\/fr\/evaluation-des-avantages-de-toute-nature-sous-forme-de-mise-a-disposition-dun-logement-comment-profiter-de-la-jurisprudence-positive\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/lauwers-law.be\/wp-content\/uploads\/new-jersey-PKDP7W8-e1522318513260.jpg\",\"datePublished\":\"2018-03-29T10:17:59+00:00\",\"dateModified\":\"2018-03-30T07:05:55+00:00\",\"author\":{\"@id\":\"https:\/\/lauwers-law.be\/#\/schema\/person\/208f969266e4c224a1f060a7f940953a\"},\"breadcrumb\":{\"@id\":\"https:\/\/lauwers-law.be\/fr\/evaluation-des-avantages-de-toute-nature-sous-forme-de-mise-a-disposition-dun-logement-comment-profiter-de-la-jurisprudence-positive\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/lauwers-law.be\/fr\/evaluation-des-avantages-de-toute-nature-sous-forme-de-mise-a-disposition-dun-logement-comment-profiter-de-la-jurisprudence-positive\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/lauwers-law.be\/fr\/evaluation-des-avantages-de-toute-nature-sous-forme-de-mise-a-disposition-dun-logement-comment-profiter-de-la-jurisprudence-positive\/#primaryimage\",\"url\":\"https:\/\/lauwers-law.be\/wp-content\/uploads\/new-jersey-PKDP7W8-e1522318513260.jpg\",\"contentUrl\":\"https:\/\/lauwers-law.be\/wp-content\/uploads\/new-jersey-PKDP7W8-e1522318513260.jpg\",\"width\":768,\"height\":509,\"caption\":\"Apartments and high rises in Jersey City, New Jersey, USA.\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/lauwers-law.be\/fr\/evaluation-des-avantages-de-toute-nature-sous-forme-de-mise-a-disposition-dun-logement-comment-profiter-de-la-jurisprudence-positive\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/lauwers-law.be\/fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Evaluation des avantages de toute nature sous forme de mise \u00e0 disposition d\u2019un logement : comment profiter de la jurisprudence positive ?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/lauwers-law.be\/#website\",\"url\":\"https:\/\/lauwers-law.be\/\",\"name\":\"Lauwers Law\",\"description\":\"Avocats en Droit Fiscal\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/lauwers-law.be\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/lauwers-law.be\/#\/schema\/person\/208f969266e4c224a1f060a7f940953a\",\"name\":\"Thierry Lauwers\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/lauwers-law.be\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/241795e96b8036d642572c015a665736?s=96&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/241795e96b8036d642572c015a665736?s=96&r=g\",\"caption\":\"Thierry Lauwers\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Evaluation des avantages de toute nature sous forme de mise \u00e0 disposition d\u2019un logement : comment profiter de la jurisprudence positive ? | Lauwers Law","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/lauwers-law.be\/fr\/evaluation-des-avantages-de-toute-nature-sous-forme-de-mise-a-disposition-dun-logement-comment-profiter-de-la-jurisprudence-positive\/","og_locale":"fr_FR","og_type":"article","og_title":"Evaluation des avantages de toute nature sous forme de mise \u00e0 disposition d\u2019un logement : comment profiter de la jurisprudence positive ? | Lauwers Law","og_description":"La jurisprudence confirme que la valorisation diff\u00e9rente de l’avantage en nature r\u00e9sultant de la mise \u00e0 disposition gratuite de biens immobiliers par une personne physique...","og_url":"https:\/\/lauwers-law.be\/fr\/evaluation-des-avantages-de-toute-nature-sous-forme-de-mise-a-disposition-dun-logement-comment-profiter-de-la-jurisprudence-positive\/","og_site_name":"Lauwers Law","article_published_time":"2018-03-29T10:17:59+00:00","article_modified_time":"2018-03-30T07:05:55+00:00","og_image":[{"width":768,"height":509,"url":"https:\/\/lauwers-law.be\/wp-content\/uploads\/new-jersey-PKDP7W8-e1522318513260.jpg","type":"image\/jpeg"}],"author":"Thierry Lauwers","twitter_card":"summary_large_image","twitter_creator":"@lauwersthierry","twitter_site":"@lauwersthierry","twitter_misc":{"\u00c9crit par":"Thierry Lauwers","Dur\u00e9e de lecture estim\u00e9e":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/lauwers-law.be\/fr\/evaluation-des-avantages-de-toute-nature-sous-forme-de-mise-a-disposition-dun-logement-comment-profiter-de-la-jurisprudence-positive\/","url":"https:\/\/lauwers-law.be\/fr\/evaluation-des-avantages-de-toute-nature-sous-forme-de-mise-a-disposition-dun-logement-comment-profiter-de-la-jurisprudence-positive\/","name":"Evaluation des avantages de toute nature sous forme de mise \u00e0 disposition d\u2019un logement : comment profiter de la jurisprudence positive ? | Lauwers Law","isPartOf":{"@id":"https:\/\/lauwers-law.be\/#website"},"primaryImageOfPage":{"@id":"https:\/\/lauwers-law.be\/fr\/evaluation-des-avantages-de-toute-nature-sous-forme-de-mise-a-disposition-dun-logement-comment-profiter-de-la-jurisprudence-positive\/#primaryimage"},"image":{"@id":"https:\/\/lauwers-law.be\/fr\/evaluation-des-avantages-de-toute-nature-sous-forme-de-mise-a-disposition-dun-logement-comment-profiter-de-la-jurisprudence-positive\/#primaryimage"},"thumbnailUrl":"https:\/\/lauwers-law.be\/wp-content\/uploads\/new-jersey-PKDP7W8-e1522318513260.jpg","datePublished":"2018-03-29T10:17:59+00:00","dateModified":"2018-03-30T07:05:55+00:00","author":{"@id":"https:\/\/lauwers-law.be\/#\/schema\/person\/208f969266e4c224a1f060a7f940953a"},"breadcrumb":{"@id":"https:\/\/lauwers-law.be\/fr\/evaluation-des-avantages-de-toute-nature-sous-forme-de-mise-a-disposition-dun-logement-comment-profiter-de-la-jurisprudence-positive\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/lauwers-law.be\/fr\/evaluation-des-avantages-de-toute-nature-sous-forme-de-mise-a-disposition-dun-logement-comment-profiter-de-la-jurisprudence-positive\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/lauwers-law.be\/fr\/evaluation-des-avantages-de-toute-nature-sous-forme-de-mise-a-disposition-dun-logement-comment-profiter-de-la-jurisprudence-positive\/#primaryimage","url":"https:\/\/lauwers-law.be\/wp-content\/uploads\/new-jersey-PKDP7W8-e1522318513260.jpg","contentUrl":"https:\/\/lauwers-law.be\/wp-content\/uploads\/new-jersey-PKDP7W8-e1522318513260.jpg","width":768,"height":509,"caption":"Apartments and high rises in Jersey City, New Jersey, USA."},{"@type":"BreadcrumbList","@id":"https:\/\/lauwers-law.be\/fr\/evaluation-des-avantages-de-toute-nature-sous-forme-de-mise-a-disposition-dun-logement-comment-profiter-de-la-jurisprudence-positive\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/lauwers-law.be\/fr\/"},{"@type":"ListItem","position":2,"name":"Evaluation des avantages de toute nature sous forme de mise \u00e0 disposition d\u2019un logement : comment profiter de la jurisprudence positive ?"}]},{"@type":"WebSite","@id":"https:\/\/lauwers-law.be\/#website","url":"https:\/\/lauwers-law.be\/","name":"Lauwers Law","description":"Avocats en Droit Fiscal","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/lauwers-law.be\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"fr-FR"},{"@type":"Person","@id":"https:\/\/lauwers-law.be\/#\/schema\/person\/208f969266e4c224a1f060a7f940953a","name":"Thierry Lauwers","image":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/lauwers-law.be\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/241795e96b8036d642572c015a665736?s=96&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/241795e96b8036d642572c015a665736?s=96&r=g","caption":"Thierry Lauwers"}}]}},"_links":{"self":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/posts\/6754\/"}],"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\/7\/"}],"replies":[{"embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/comments\/?post=6754"}],"version-history":[{"count":0,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/posts\/6754\/revisions\/"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/media\/6751\/"}],"wp:attachment":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/media\/?parent=6754"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/categories\/?post=6754"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/tags\/?post=6754"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}