Actualités de droit fiscal - Anno 2013 (Commission Université-Palais (CUP)) (French Edition) Book PDF, ePub eBook

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Book Descriptions:

Les actualités en droit fiscal, thème du présent ouvrage, se déclinent en cinq contributions, sélectionnées en fonction de leur actualité législative ou jurisprudentielle.

La fiscalité de l’épargne s’est considérablement durcie : depuis le 1^er janvier 2013, les intérêts et dividendes recueillis par les habitants du Royaume sont, en principe, taxés au taux uniforme de 25%. Dans ce contexte, Denis-Emmanuel Philippe met en lumière l’intérêt des habitants du Royaume à recourir à certains véhicules sociétaires afin d’alléger la pression fi scale sur les revenus de leur patrimoine mobilier.

Frédéric Janssen, André Bailleux et Rafael Alvarez Campa font ensuite le point sur la procédure spéciale de régularisation fiscale, qui a été profondément modifiée par la loi du 11 juillet 2013.

Marc Bourgeois, Jordan Oprenyeszk et Nathalie Pirotte font, quant à eux, le point sur la matière du recouvrement fiscal. Ils analysent trois thématiques particulièrement bouillonnantes en pratique : la délégation du pouvoir de viser et de rendre exécutoire la contrainte en matière de T.V.A. ; le recouvrement fi scal auprès de « tiers » dans le domaine des impôts sur les revenus ; la répartition des compétences juridictionnelles entre le juge fi scal et le juge des saisies en matière de recouvrement d’impôts.

Est-il encore intéressant fiscalement aujourd’hui, pour les avocats, d’exercer en société ? Jean-Michel Degée et Xavier Pace passent au peigne fin les axes principaux du nouveau dispositif.

Enfin, on sait qu’à partir du 1^er janvier 2014, les avocats deviendront des assujettis ordinaires à la T.V.A. Jean Bublot s’attèle à décrire les enjeux et les conséquences concrètes de ce nouveau statut, après en avoir expliqué les fondements juridiques et politiques.

Actualités de droit fiscal - Anno 2013 (Commission Université-Palais (CUP)) (French Edition) by Bourgeois/Philippe

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