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<Text textformat="02" language="fre">&#60;P&#62;Un tour d'horizon de tous les changements fiscaux intervenus en 2010&#60;/p&#62;
&#60;P&#62;Cet ouvrage réunit les contributions d'experts qui ont examiné en profondeur et avec un regard critique l&#8217;actualité fiscale 2010, principalement sous l&#8217;angle des évolutions législative, jurisprudentielle (nationale et européenne) et administrative.&#60;/p&#62;
&#60;P&#62;Le lecteur trouvera notamment tous les commentaires utiles sur :&#60;/p&#62;
&#60;P&#62;- la valorisation d&#8217;un usufruit et l&#8217;avantage de toute nature à l&#8217;acquisition gratuite de bâtiment à l&#8217;expiration d&#8217;un droit de superficie et d&#8217;emphytéose,&#60;/p&#62;
&#60;P&#62;- les dernières dispositions administratives en matière de revenus de droits d&#8217;auteur,&#60;/p&#62;
&#60;P&#62;- la relance de la controverse à propos de la requalification des intérêts en dividendes,&#60;/p&#62;
&#60;P&#62;- les modifications en matière de donations de valeurs mobilières en Région wallonne,&#60;/p&#62;
&#60;P&#62;- la dernière jurisprudence de la Cour de cassation en matière de taxation d&#8217;office applicable aux taxes locales, et l&#8217;application des articles 355 et 356 du C.I.R. 1992 aux taxes locales en Région wallonne,&#60;/p&#62;
&#60;P&#62;- le nouveau régime applicable en matière de prestations de services,&#60;/p&#62;
&#60;P&#62;- la nouvelle directive en matière de recouvrement international de dettes fiscales et l&#8217;assistance mutuelle entre états membres,&#60;/p&#62;
&#60;P&#62;- la cession de terrains bâtis soumis à TVA depuis le 1er janvier 2011,&#60;/p&#62;
&#60;P&#62;- la nouvelle procédure de remboursement de la TVA étrangère dans l&#8217;Union européenne,&#60;/p&#62;
&#60;P&#62;- la circulaire administrative sur l&#8217;exonération des revenus professionnels d&#8217;origine étrangère.&#60;/p&#62;
&#60;P&#62;Un ouvrage indispensable, un véritable tableau de bord pour tous ceux qui, de près ou de loin, exercent des fonctions justifiant une connaissance du droit fiscal.&#60;/p&#62;</Text>
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<Text language="fre">Un tour d'horizon de tous les changements fiscaux intervenus en 2010  Cet ouvrage réunit les contributions d'experts qui ont examiné en profondeur et avec un regard critique l&#8217;actualité fiscale 2010</Text>
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