{"id":7156,"date":"2018-05-08T10:46:13","date_gmt":"2018-05-08T09:46:13","guid":{"rendered":"https:\/\/www.lauwers-seutin.be\/?p=7156"},"modified":"2018-06-04T10:09:14","modified_gmt":"2018-06-04T09:09:14","slug":"blog-taxer-des-activites-numeriques-en-2018-par-des-obligations-non-fiscales","status":"publish","type":"post","link":"https:\/\/lauwers-law.be\/fr\/blog-taxer-des-activites-numeriques-en-2018-par-des-obligations-non-fiscales\/","title":{"rendered":"Des obligations non-fiscales afin de taxer l&rsquo;\u00e9conomie digitale en 2018?"},"content":{"rendered":"<p>Le Conseil de l&rsquo;Union europ\u00e9enne met en \u0153uvre une nouvelle l\u00e9gislation concernant les taxes sur les activit\u00e9s num\u00e9riques.<\/p>\n<p>Comment d\u00e9cidez-vous si une entreprise dispose ou non d&rsquo;un \u00ab\u00c9tablissement stable virtuel\u00bb dans l&rsquo;Union europ\u00e9enne? Est-ce que cela n\u00e9cessite une pr\u00e9sence physique?<\/p>\n<p>Les nouvelles r\u00e8gles de TVA sur le commerce \u00e9lectronique font partie du march\u00e9 unique num\u00e9rique de l&rsquo;UE.<\/p>\n<p>Nous pouvons pr\u00e9dire avec un degr\u00e9 de quasi-certitude que certaines des activit\u00e9s num\u00e9riques cibl\u00e9es seront bas\u00e9es dans des pays r\u00e9ticents \u00e0 approuver des addenda aux conventions fiscales existantes concernant \u00abl&rsquo;\u00c9tablissement stable virtuel\u00bb.<\/p>\n<p>L&rsquo;article analyse quelles activit\u00e9s num\u00e9riques pourraient potentiellement donner lieu \u00e0 de nouveaux crit\u00e8res d&rsquo;\u00c9tablissement stable \u00e0 des fins fiscales.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-7631\" src=\"https:\/\/lauwers-law.be\/wp-content\/uploads\/180517_cover-whitepaper-DEF_24405_BD-212x300.png\" alt=\"\" width=\"212\" height=\"300\" srcset=\"https:\/\/lauwers-law.be\/wp-content\/uploads\/180517_cover-whitepaper-DEF_24405_BD-212x300.png 212w, https:\/\/lauwers-law.be\/wp-content\/uploads\/180517_cover-whitepaper-DEF_24405_BD-768x1087.png 768w, https:\/\/lauwers-law.be\/wp-content\/uploads\/180517_cover-whitepaper-DEF_24405_BD-724x1024.png 724w, https:\/\/lauwers-law.be\/wp-content\/uploads\/180517_cover-whitepaper-DEF_24405_BD.png 1190w\" sizes=\"(max-width: 212px) 100vw, 212px\" \/><\/p>\n<a class=\"nectar-button n-sc-button small accent-color has-icon regular-button\" target=\"_blank\" href=\"https:\/\/lauwers-law.be\/fr\/taxer-des-activites-numeriques-en-2018-par-des-obligations-non-fiscales\/\" data-color-override=\"#0b3279\" data-hover-color-override=\"false\" data-hover-text-color-override=\"#fff\"><span>LIRE LA SUITE<\/span><i class=\"fa fa-book\"><\/i><\/a>\n","protected":false},"excerpt":{"rendered":"<p>Le Conseil de l&rsquo;Union europ\u00e9enne met en \u0153uvre une nouvelle l\u00e9gislation concernant les taxes sur les activit\u00e9s num\u00e9riques. Comment d\u00e9cidez-vous si une entreprise dispose ou&#8230;<\/p>\n","protected":false},"author":7,"featured_media":7153,"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":[174],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.3 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Des obligations non-fiscales afin de taxer l&#039;\u00e9conomie digitale en 2018? | 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\/blog-taxer-des-activites-numeriques-en-2018-par-des-obligations-non-fiscales\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Des obligations non-fiscales afin de taxer l&#039;\u00e9conomie digitale en 2018? | Lauwers Law\" \/>\n<meta property=\"og:description\" content=\"Le Conseil de l&rsquo;Union europ\u00e9enne met en \u0153uvre une nouvelle l\u00e9gislation concernant les taxes sur les activit\u00e9s num\u00e9riques. Comment d\u00e9cidez-vous si une entreprise dispose ou...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/lauwers-law.be\/fr\/blog-taxer-des-activites-numeriques-en-2018-par-des-obligations-non-fiscales\/\" \/>\n<meta property=\"og:site_name\" content=\"Lauwers Law\" \/>\n<meta property=\"article:published_time\" content=\"2018-05-08T09:46:13+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-06-04T09:09:14+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/lauwers-law.be\/wp-content\/uploads\/blank-map-of-europe-and-countries-PSH4EUQ-e1525770995534.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"768\" \/>\n\t<meta property=\"og:image:height\" content=\"525\" \/>\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\/blog-taxer-des-activites-numeriques-en-2018-par-des-obligations-non-fiscales\/\",\"url\":\"https:\/\/lauwers-law.be\/fr\/blog-taxer-des-activites-numeriques-en-2018-par-des-obligations-non-fiscales\/\",\"name\":\"Des obligations non-fiscales afin de taxer l'\u00e9conomie digitale en 2018? | Lauwers Law\",\"isPartOf\":{\"@id\":\"https:\/\/lauwers-law.be\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/lauwers-law.be\/fr\/blog-taxer-des-activites-numeriques-en-2018-par-des-obligations-non-fiscales\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/lauwers-law.be\/fr\/blog-taxer-des-activites-numeriques-en-2018-par-des-obligations-non-fiscales\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/lauwers-law.be\/wp-content\/uploads\/blank-map-of-europe-and-countries-PSH4EUQ-e1525770995534.jpg\",\"datePublished\":\"2018-05-08T09:46:13+00:00\",\"dateModified\":\"2018-06-04T09:09:14+00:00\",\"author\":{\"@id\":\"https:\/\/lauwers-law.be\/#\/schema\/person\/208f969266e4c224a1f060a7f940953a\"},\"breadcrumb\":{\"@id\":\"https:\/\/lauwers-law.be\/fr\/blog-taxer-des-activites-numeriques-en-2018-par-des-obligations-non-fiscales\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/lauwers-law.be\/fr\/blog-taxer-des-activites-numeriques-en-2018-par-des-obligations-non-fiscales\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/lauwers-law.be\/fr\/blog-taxer-des-activites-numeriques-en-2018-par-des-obligations-non-fiscales\/#primaryimage\",\"url\":\"https:\/\/lauwers-law.be\/wp-content\/uploads\/blank-map-of-europe-and-countries-PSH4EUQ-e1525770995534.jpg\",\"contentUrl\":\"https:\/\/lauwers-law.be\/wp-content\/uploads\/blank-map-of-europe-and-countries-PSH4EUQ-e1525770995534.jpg\",\"width\":768,\"height\":525,\"caption\":\"Blank map of Europe and countries\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/lauwers-law.be\/fr\/blog-taxer-des-activites-numeriques-en-2018-par-des-obligations-non-fiscales\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/lauwers-law.be\/fr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Des obligations non-fiscales afin de taxer l&rsquo;\u00e9conomie digitale en 2018?\"}]},{\"@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":"Des obligations non-fiscales afin de taxer l'\u00e9conomie digitale en 2018? | 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\/blog-taxer-des-activites-numeriques-en-2018-par-des-obligations-non-fiscales\/","og_locale":"fr_FR","og_type":"article","og_title":"Des obligations non-fiscales afin de taxer l'\u00e9conomie digitale en 2018? | Lauwers Law","og_description":"Le Conseil de l&rsquo;Union europ\u00e9enne met en \u0153uvre une nouvelle l\u00e9gislation concernant les taxes sur les activit\u00e9s num\u00e9riques. Comment d\u00e9cidez-vous si une entreprise dispose ou...","og_url":"https:\/\/lauwers-law.be\/fr\/blog-taxer-des-activites-numeriques-en-2018-par-des-obligations-non-fiscales\/","og_site_name":"Lauwers Law","article_published_time":"2018-05-08T09:46:13+00:00","article_modified_time":"2018-06-04T09:09:14+00:00","og_image":[{"width":768,"height":525,"url":"https:\/\/lauwers-law.be\/wp-content\/uploads\/blank-map-of-europe-and-countries-PSH4EUQ-e1525770995534.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\/blog-taxer-des-activites-numeriques-en-2018-par-des-obligations-non-fiscales\/","url":"https:\/\/lauwers-law.be\/fr\/blog-taxer-des-activites-numeriques-en-2018-par-des-obligations-non-fiscales\/","name":"Des obligations non-fiscales afin de taxer l'\u00e9conomie digitale en 2018? | Lauwers Law","isPartOf":{"@id":"https:\/\/lauwers-law.be\/#website"},"primaryImageOfPage":{"@id":"https:\/\/lauwers-law.be\/fr\/blog-taxer-des-activites-numeriques-en-2018-par-des-obligations-non-fiscales\/#primaryimage"},"image":{"@id":"https:\/\/lauwers-law.be\/fr\/blog-taxer-des-activites-numeriques-en-2018-par-des-obligations-non-fiscales\/#primaryimage"},"thumbnailUrl":"https:\/\/lauwers-law.be\/wp-content\/uploads\/blank-map-of-europe-and-countries-PSH4EUQ-e1525770995534.jpg","datePublished":"2018-05-08T09:46:13+00:00","dateModified":"2018-06-04T09:09:14+00:00","author":{"@id":"https:\/\/lauwers-law.be\/#\/schema\/person\/208f969266e4c224a1f060a7f940953a"},"breadcrumb":{"@id":"https:\/\/lauwers-law.be\/fr\/blog-taxer-des-activites-numeriques-en-2018-par-des-obligations-non-fiscales\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/lauwers-law.be\/fr\/blog-taxer-des-activites-numeriques-en-2018-par-des-obligations-non-fiscales\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/lauwers-law.be\/fr\/blog-taxer-des-activites-numeriques-en-2018-par-des-obligations-non-fiscales\/#primaryimage","url":"https:\/\/lauwers-law.be\/wp-content\/uploads\/blank-map-of-europe-and-countries-PSH4EUQ-e1525770995534.jpg","contentUrl":"https:\/\/lauwers-law.be\/wp-content\/uploads\/blank-map-of-europe-and-countries-PSH4EUQ-e1525770995534.jpg","width":768,"height":525,"caption":"Blank map of Europe and countries"},{"@type":"BreadcrumbList","@id":"https:\/\/lauwers-law.be\/fr\/blog-taxer-des-activites-numeriques-en-2018-par-des-obligations-non-fiscales\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/lauwers-law.be\/fr\/"},{"@type":"ListItem","position":2,"name":"Des obligations non-fiscales afin de taxer l&rsquo;\u00e9conomie digitale en 2018?"}]},{"@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\/7156\/"}],"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=7156"}],"version-history":[{"count":0,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/posts\/7156\/revisions\/"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/media\/7153\/"}],"wp:attachment":[{"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/media\/?parent=7156"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/categories\/?post=7156"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lauwers-law.be\/fr\/wp-json\/wp\/v2\/tags\/?post=7156"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}