{"id":4517,"date":"2024-11-05T10:26:14","date_gmt":"2024-11-05T09:26:14","guid":{"rendered":"https:\/\/pkfbofidi.com\/herzieningstermijn-bij-grondige-renovatiewerken-zal-de-belgische-btw-administrateur-haar-regelgeving-moeten-aanpassen\/"},"modified":"2025-01-31T14:36:08","modified_gmt":"2025-01-31T13:36:08","slug":"periode-de-revision-pour-des-travaux-de-renovation-importants-ladministration-belge-de-la-tva-va-t-elle-devoir-modifier-sa-reglementation","status":"publish","type":"post","link":"https:\/\/pkfbofidi.com\/fr\/periode-de-revision-pour-des-travaux-de-renovation-importants-ladministration-belge-de-la-tva-va-t-elle-devoir-modifier-sa-reglementation\/","title":{"rendered":"P\u00e9riode de r\u00e9vision pour des travaux de r\u00e9novation importants : l\u2019administration belge de la TVA va-t-elle (devoir) modifier sa r\u00e9glementation ?"},"content":{"rendered":"<p>L\u2019arr\u00eat concerne un cabinet d\u2019avocats en Belgique qui a effectu\u00e9 d\u2019importants travaux de r\u00e9novation et d\u2019extension sur son b\u00e2timent. Au moment des travaux, l\u2019exon\u00e9ration de la TVA pour les avocats a \u00e9t\u00e9 supprim\u00e9e et le cabinet d\u2019avocats est donc soudainement devenu assujetti \u00e0 la TVA ayant le droit de d\u00e9duire la TVA. Par cons\u00e9quent, le cabinet d\u2019avocats proc\u00e8de \u00e0 une r\u00e9vision de la TVA en sa faveur. \u00c9tant donn\u00e9 que le bien immobilier a \u00e9t\u00e9 substantiellement modifi\u00e9, il applique la p\u00e9riode de r\u00e9vision de 15 ans (au lieu de la p\u00e9riode de 5 ans).<\/p>\n<p>Toutefois, l\u2019administration belge de la TVA n\u2019est pas d\u2019accord avec le cabinet d\u2019avocats. Elle fait valoir que le b\u00e2timent n\u2019est pas neuf aux fins de la TVA apr\u00e8s les travaux, ce qui rend la p\u00e9riode de 5 ans applicable. Le cabinet d\u2019avocats s\u2019oppose \u00e0 cette d\u00e9cision.<\/p>\n<p>Finalement, le dossier a abouti devant la Cour de justice de l\u2019Union europ\u00e9enne, qui examine la situation et d\u00e9cide que la p\u00e9riode de 15 ans s\u2019applique. En effet, pour d\u00e9terminer la p\u00e9riode de r\u00e9vision, il faut tenir compte des caract\u00e9ristiques \u00e9conomiques des investissements. Si elles sont similaires ou identiques \u00e0 celles d\u2019un b\u00e2timent neuf, la p\u00e9riode de 15 ans s\u2019applique. \u00c9tant donn\u00e9 que l\u2019immeuble du cabinet d\u2019avocats avait la m\u00eame dur\u00e9e de vie \u00e9conomique qu\u2019un immeuble neuf apr\u00e8s les travaux de transformation, la p\u00e9riode de 15 ans est d\u2019application.<br \/>\nIl reste \u00e0 voir comment l\u2019administration belge de la TVA traitera cette d\u00e9cision, qui en tout \u00e9tat de cause, pourrait avoir un impact important. En cas de r\u00e9novations importantes, la p\u00e9riode de r\u00e9vision de 15 ans s\u2019appliquera \u2018plut\u00f4t\u2019. Dans ce cas pr\u00e9cis, ce d\u00e9lai est \u00e0 l\u2019avantage du contribuable, mais plus souvent encore, il sera \u00e0 son d\u00e9savantage.<\/p>\n<h2>Nos experts PKF BOFIDI seront heureux de vous aider<\/h2>\n<p>Vous avez des questions sur la p\u00e9riode de r\u00e9vision ? <a href=\"https:\/\/pkfbofidi.com\/fr\/contact\/\">Contactez<\/a> nos experts de l\u2019\u00e9quipe TVA de PKF BOFIDI. Ils se feront un plaisir de vous aider. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dans un arr\u00eat r\u00e9cent, la Cour de justice de l\u2019Union europ\u00e9enne a confirm\u00e9 que la p\u00e9riode de r\u00e9vision de la TVA de 15 ans peut s\u2019appliquer \u00e0 des travaux de r\u00e9novation ou d\u2019extension d\u2019un bien immobilier.<\/p>\n","protected":false},"author":1,"featured_media":1190,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[94],"tags":[117,230,176,229],"class_list":["post-4517","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-fr","tag-btw-fr","tag-impots","tag-pkf-bofidi-tax-fr","tag-tax-fr-2"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>P\u00e9riode de r\u00e9vision pour des travaux de r\u00e9novation importants : l\u2019administration belge de la TVA va-t-elle (devoir) modifier sa r\u00e9glementation ? 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