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picto commerce

barreENTREPRISES ET
COMMERCES
INTERNATIONAL
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picto fiscalite

barreFISCALITÉ,
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picto immo

barreIMMOBILIER
ET
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picto logistique

barreLOGISTIQUE,
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picto prive

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picto strategie

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picto rh

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Contrôle fiscal : Les 10 bons réflexes à adopter - 2ème partie

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14 Nov 2017

Contrôle fiscal : Les 10 bons réflexes à adopter - 2ème partie Mercredi, 15 NOVEMBRE 2017 Dans notre précédent article en matière de contrôle fiscal, nous vous avions exposé les 5 bons premiers réflexes à adopter en cas de contrôle fiscal à savoir : - Rester aimable et courtois ;- ...

Contrôle fiscal : Les 10 bons réflexes à adopter - 1ère partie

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08 Nov 2017

Contrôle fiscal : Les 10 bons réflexes à adopter - 1ère partie Mercredi, 8 NOVEMBRE 2017 L’annonce d’un contrôle fiscal rend toujours le contribuable un peu nerveux même si celui-ci n’a absolument rien à se reprocher.Une certaine fragilité face à des contrôleurs peut ains ...

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26

Oct

Nouveautés en matière de marques

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26 Oct 2017

NOUVEAUTES EN MATIERE DE MARQUES JEUDI, 26 octobre 2017 Le règlement modificatif de la marque européenne est entré en vigueur le 1er octobre 2017. Que faut-il en retenir ? - La mise en place d'une "marque de certification". La marque de certification garantit les ...

Entrepreneur général : Que pouvez-vous faire pour protéger efficacement vos intérêts en cas de défaillance grave de votre sous-traitant ?

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10 Oct 2017

Entrepreneur général : Que pouvez-vous faire pour protégeR efficacement vos intérêts en cas de défaillance grave de votre sous-traitant ? Jeudi, 12 octobre 2017 Rappel : Un des principaux problèmes sur un chantier pour un entrepreneur général peut résider dans la défaillance de l’ ...

Réduction de capital : Attention, nouveau régime applicable à partir du 1er janvier 2018

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26 Sep 2017

Réduction de capital : Attention, nouveau régime applicable à partir du 1er janvier 2018 Mercredi, 27 septembre 2017 Le législateur ne cesse de souffler le chaud et le froid en matière d’impôt des sociétés. Alors que nous attendons toujours de connaître les conditions exactes d’ap ...

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22

Sep

Contrôle fiscal : êtes-vous une cible ?

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22 Sep 2017

Contrôle fiscal : êtes-vous une cible ? Lundi, 25 septembre 2017 Lors des dernières années, l’administration a complètement restructuré ses services afin de maximiser les échanges d’informations entre les différents départements et partant, rendre les contrôles fiscaux plus efficac ...

L’assurance « Tous risques chantiers » ou « T.R.C. » : Un outil efficace pour garantir le bon déroulement d’un chantier

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20 Sep 2017

L’assurance « Tous risques chantiers » ou « T.R.C. » : Un outil efficace pour garantir le bon déroulement d’un chantier Jeudi, 21 septembre 2017 LE POINT DE VUE DE L’AVOCAT ET DE L’ASSUREUR Le point de vue de 109 Cabinet d’Avocats – Julien Tricot – Avocat associé : Les contours de ...

Seconde résidence à l’étranger : quel traitement fiscal ?

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14 Sep 2017

Seconde résidence à l’étranger : quel traitement fiscal ? Lundi, 18 septembre 2017 Une question autrefois délicatement passée sous silence revient au-devant de la scène soit celle de la déclaration en impôt des personnes physiques des immeubles sis à l’étranger. Jusque-là la règle ...

Du nouveau pour les parents exerçant à l’étranger : dégrèvement possible sur 5 ans!

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11 Sep 2017

Du nouveau pour les parents exerçant à l’étranger : dégrèvement possible sur 5 ans ! Mardi, 12 septembre 2017 Replaçons d’abord le contexte : dans le cas de contribuables imposés en commun, l’application des mécanismes de réduction d’impôt pour revenus d’origine étrangère et de la ...

Entrepreneurs : la loi du 31 mai 2017 vous obligera à assurer votre responsabilité décennale à partir du 1er juillet 2018 : Soyez prêts !

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08 Sep 2017

Entrepreneurs : la loi du 31 mai 2017 vous obligera à assurer votre responsabilité décennale à partir du 1er juillet 2018 : Soyez prêts ! Lundi, 11 septembre 2017 109 Cabinet d’Avocats vous informe, vous conseille et sécurise votre activité L’assurance obligatoire de la responsabi ...

Les renonciations aux successions ne se feront dorénavant plus via le greffe mais par acte authentique devant notaire…

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29 Aoû 2017

Les renonciations aux successions ne se feront dorénavant plus via le greffe mais par acte authentique devant notaire… Mardi, 29 août 2017 Une loi dite « pot-pourri V », adoptée le 6 juillet 2017, modifie les dispositions applicables aux renonciations et acceptations sous bénéfice ...

LA COPROPRIETE : CREATION, NATURE JURIDIQUE ET PREMIERE ASSEMBLEE GENERALE

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29 Jui 2017

LA COPROPRIETE : CREATION, NATURE JURIDIQUE ET PREMIERE ASSEMBLEE GENERALE Jeudi, 29 juin 2017 Vous êtes promoteur, syndic, candidat acquéreur ou membre d’une copropriété, vous vous posez des questions sur la naissance et la nature de l’Assemblée Générale. Voici quelques informatio ...

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14

Jui

LA FIN DES « FUNDING LOSS »

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14 Jui 2017

LA FIN DES « FUNDING LOSS » Mercredi, 14 juin 2017 Depuis une douzaine d’années, le débat fait rage entre banques et emprunteurs à propos des conséquences des remboursements anticipés des prêts accordés aux entreprises (encore dénommés crédits, ouvertures de crédits, avances consen ...

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01

Jui

Travail et Canicule

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01 Jui 2017

Travail et Canicule Jeudi, 01 juin 2017 Source : SPF emploi En été, il arrive que des températures excessives empêchent celles et ceux qui travaillent d'accomplir leurs tâches dans des conditions acceptables. La réglementation impose à l'employeur de prendre un certain nombre de m ...

Amendes pénales à multiplier par 8 depuis le 1er janvier 2017

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27 Avr 2017

Amendes pénales à multiplier par 8 depuis le 1er janvier 2017 Jeudi, 27 avril 2017 S’il est une bonne résolution que l’Etat Belge garde de manière récurrente au fil des années c’est de combler son déficit et de proposer un budget à l’équilibre. L’année 2017 ne dérogera pas à la rè ...

Architectes : L’architecte ne se voit pas toujours attribuer une petite part de responsabilité résiduelle …

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24 Avr 2017

Architectes : L’architecte ne se voit pas toujours attribuer une petite part de responsabilité résiduelle … Lundi, 24 avril 2017 Responsabilité de l’auteur de projet : le nécessaire lien causal entre la faute et le dommage trop souvent galvaudé ? La cour d’Appel de Liège remet cet ...

Entrepreneur général : Que pouvez-vous faire pour protéger efficacement vos intérêts en cas de défaillance grave de votre sous-traitant ? (solution 1)

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19 Avr 2017

Entrepreneur général : Que pouvez-vous faire pour protéger efficacement vos intérêts en cas de défaillance grave de votre sous-traitant ? (solution 1) Mercredi, 19 avril 2017 Un des principaux problèmes sur un chantier pour un entrepreneur général réside dans la défaillance de l’un ...

Précompte immobilier sur matériel et outillage : avantage insoupçonné lors d’une scission

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13 Mar 2017

Précompte immobilier sur matériel et outillage : avantage insoupçonné lors d’une scission Lundi, 13 mars 2017 1. Après de nombreuses péripéties décrétales, les investissements en matériel et outillage fait en Wallonie depuis 2005 sont exonérés de précompte immobilier 2. L’impositi ...

NON BIS IN IDEM 2.0 : Quand le paiement d’amendes fiscales empêche la poursuite des infractions non fiscales … Cour d’Appel de LIEGE – 19 janvier 2017

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15 Fév 2017

NON BIS IN IDEM 2.0 : Quand le paiement d’amendes fiscales empêche la poursuite des infractions non fiscales … Cour d’Appel de LIEGE – 19 janvier 2017 Mercredi, 15 février 2017 Les faits soumis à la Cour étaient relatifs, sans entrer dans les détails, à un système de fausses factur ...

Conseil aux acteurs de la construction – La problématique du contrat d’entreprise à forfait et des suppléments : un nid à conflits

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03 Fév 2017

Conseil aux acteurs de la construction – La problématique du contrat d’entreprise à forfait et des suppléments : un nid à conflits Vendredi, 3 février 2017 Entrepreneurs, prenez vos précautions ! Lorsqu’un contrat est conclu « à forfait », il appartient à l’entrepreneur qui entend ...

Conseils aux auteurs de projet – Budget : un nid à problèmes

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01 Fév 2017

Conseils aux auteurs de projet – Budget : un nid à problèmes Jeudi, 02 février 2017 Si, sur le plan purement juridique, le budget n’est pas considéré comme un élément essentiel de la validité du contrat d’architecture, en revanche, il constitue bien un élément essentiel, la plupart ...

Taxation communale et censure judiciaire : La taxe « night shop » jugée inconstitutionnelle…deux fois !

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30 Jan 2017

Taxation communale et censure judiciaire : La taxe « night shop » jugée inconstitutionnelle…deux fois ! Lundi, 30 janvier 2017 En ces périodes de vaches maigres, les pouvoirs communaux font preuve d’une certaine imagination afin de trouver de la base imposable. Certains exemples on ...

Mise à disposition d’un logement par une personne morale : remise en cause de la formule

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10 Jan 2017

Mise à disposition d’un logement par une personne morale : remise en cause de la formule Mardi, 10 janvier 2017 La mise à disposition d’un immeuble ou d’une partie d’immeuble en raison ou à l’occasion de l’exercice de l’activité professionnelle d’un travailleur ou d’un dirigeant d’ ...

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12

Sep

Rachat forcé d’un concurrent

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12 Sep 2016

Rachat forcé d’un concurrent Lundi, 12 septembre 2016 La loi sur la continuité des entreprises (LCE) du 31 janvier 2009 (telle que modifiée par la loi du 27 mai 2013) prévoit, en son article 59 alinéa 2, la possibilité pour toute personne intéressée de solliciter du Tribunal de com ...

Nouveautés de la procédure judiciaire : la loi « pot-pourri I » et l’accélération du recouvrement des créances

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04 Fév 2016

Nouveautés de la procédure judiciaire : la loi « pot-pourri I » et l’accélération du recouvrement des créances Jeudi, 04 février 2016 Le droit judiciaire civil fait l’objet de nouvelles modifications avec l’intervention de la loi du 19 octobre 2015 dite « pot-po ...

18

Nov

DLU quater « c’est reparti pour un tour »

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18 Nov 2015

DLU quater « c’est reparti pour un tour » Jeudi, 19 novembre 2015 Bien que la dernière DLU, qui a pris fin le 31 décembre 2013, devait théoriquement mettre fin à toute régularisation de biens et revenus non déclarés au fisc belge, il était tout de même possible d’encore procéder à ...

L’heure de la rentrée universitaire et des locations de kots…

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02 Oct 2015

L’heure de la rentrée universitaire et des locations de kots… Lundi 05 octobre 2015 De plus en plus des personnes songent à faire de leur bien en ville des kots. C’est tout à fait possible, mais certaines règles doivent être respectées. La transformation d’une maison unifamiliale ...

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28

Sep

La perte du registre des actionnaires

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28 Sep 2015

La perte du registre des actionnaires Lundi 28 septembre 2015 Souvent négligé bien que légalement obligatoire, le registre des actionnaires est un document extrêmement important dans la vie d’une société. En effet, celui-ci constitue une liste détaillée de données relatives aux act ...

UN PAS DE PLUS VERS LA PLANIFICATION DE VOTRE SUCCESSION

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25 Sep 2015

UN PAS DE PLUS VERS LA PLANIFICATION DE VOTRE SUCCESSION Vendredi 25 septembre 2015 Depuis le 17 août 2015, il vous est désormais possible de choisir la loi applicable à votre succession. Ceci résulte d’un nouveau règlement européen 650/2012 du 4 juillet 2012. Il a pour but d’offri ...

Accident de voiture « dos à dos » : Votre propre assureur RC peut devoir vous indemniser ?

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09 Juil 2015

Accident de voiture « dos à dos » : Votre propre assureur RC peut devoir vous indemniser ? Jeudi 9 juillet 2015 Un accident de carrefour muni de feux tricolores, aucun témoin et chacun prétend être passé à la phase verte. Il y a des dégâts matériels importants et un des conducteurs ...

Droits sociaux des indépendants : quelques avancées remarquables

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09 Juil 2015

Droits sociaux des indépendants : quelques avancées remarquables Jeudi 9 juillet 2015 Dès le 1e septembre prochain, certains montants de pensions des travailleurs indépendants augmenteront. La majoration s’élève à 2% pour les pensions minimales de retraite et de survie, et à 1% pou ...

Motiver vos employés ? Les « avantages non récurrents liés aux résultats » encore plus intéressant à partir du 1er janvier 2016

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08 Juil 2015

Motiver vos employés ? Les « avantages non récurrents liés aux résultats » encore plus intéressant à partir du 1er janvier 2016 Jeudi 9juillet 2015 Les « avantages non récurrents liés aux résultats » bénéficient actuellement d’un régime fiscal et social avantageux. Sont visés les a ...

17

Jui

Billet Aller/Retour vers des vacances sans encombre

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17 Jui 2015

Billet Aller/Retour vers des vacances sans encombre Mercredi 17 juin 2015 Dans le cadre d’un voyage en avion, vous n’êtes jamais à l’abri d’un retard, d’une annulation de vol ou d’un refus d’embarquement. Cela est bien entendu désarmant et parfois lourd de conséquences mais un Règ ...

Un travailleur décide de prolonger ses vacances…

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15 Jui 2015

Un travailleur décide de prolonger ses vacances… Lundi 15 juin 2015 La fixation des jours de vacances, et leur fractionnement éventuel, relève en principe d'un accord entre employeur et travailleurs. En effet, à défaut de fixation par la commission paritaire ou par le conseil d’en ...

A partir du 1er juin 2015, l’accès à la Justice est désormais plus coûteux….

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12 Jui 2015

A partir du 1er juin 2015, l’accès à la Justice est désormais plus coûteux…. Vendredi 12 juin 2015 1) Le montant des droits a été revu à la hausse et est désormais croissant selon l’enjeu financier du litige. A titre exemplatif, pour les procédures introduites devant les Tribunaux ...

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11

Jui

Plan de soutien au start-up

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11 Jui 2015

Plan de soutien au start-up jeudi 11 juin 2015 Le plan Start Up du gouvernement fédéral entrera en vigueur le 1er juillet 2015. Ce plan vise à renforcer la création et la croissance de PME en Belgique ainsi que les investissements dans l'innovation. Il contient quatre mesures à de ...

Incertitudes quant à la régularisation fiscale des revenus déclarés tardivement

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11 Jui 2015

Incertitudes quant à la régularisation fiscale des revenus déclarés tardivement Jeudi 11 juin 2015 Alors que le troisième round de régularisation fiscale a pris fin le 1er janvier 2014 par la fermeture des portes du Point de contact régularisation dépendant du Service des Décisions ...