{"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=\"auto, (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":"","footnotes":""},"categories":[174],"tags":[],"class_list":["post-7156","post","type-post","status-publish","format-standard","has-post-thumbnail","category-droit-international-fiscal"],"_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}]}}