Annexes
| Auteur | Michel Ceulemans |
| Occupation de l'auteur | Professeur, Chambre belge des comptables et experts-comptables |
| Pages | 243-259 |
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Attestation établie conformément à l'arrêté royal n° 20, tableau A, rubrique XXXI, § 1er, 5°, insérée par l'article 1er de l'arrêté royal du 18.07.1986. (M.B. du 24.07.1986)
Je soussigné (nom, prénom)
............................................................................................
(adresse complète)
...........................................................................................,
agissant en tant que PROPRIETAIRE - LOCATAIRE* de l'immeuble situé:
...........................................................................................................................
atteste par la présente que l'immeuble où ont été effectués les travaux repris à la facture n°. ........................ du .........................................., de l'entreprise :
..........................................................................................................................,
est occupé depuis plus de 5 ans.
Je n'ignore pas qu'une fausse déclaration rend exigible la T.V.A. au taux de 21% au lieu du taux réduit de 6%.
Fait à........................................................,
le ...................................................................
Signature: ...........................................................
Remarque
La présente attestation doit être annexée à la copie de la facture conservée dans sa comptabilité...
Pour continuer la lecture
SOLLICITEZ VOTRE ESSAI- Livres et Revues
- Immobilier et T.V.A.
- Pourquoi ce guide ?
- Quelques notions, références et considérations générales propres au secteur immobilier
- Table des abréviations
- Assujettissement dans le secteur immobilier
- Enregistrement des entrepreneurs
- Obligations du secteur immobilier
- Cessions d'entreprises
- Déduction de la T.V.A.
- Facturation dans le secteur immobilier
- Base imposable
- Autres prestations de services du secteur immobilier
- Construction d’immeubles
- Transformation, réparation et aménagement d’immeubles
- Démolition d’immeubles
- Vente d'immeubles
- Locations d’immeubles
- Prélèvements en matière d’immeubles
- Révisions en matière d’immeubles
- Taux 0% « cocontractant »
- Taux réduit de 6% pour les travaux aux logements privés des particuliers
- Taux réduit de 6% sur une tranche de 50.000,00 € lors de la construction d’un nouvel immeuble privé
- Taux réduit de 6% pour les démolitions et reconstructions d’immeubles
- Taux réduit de 6% pour les logements privés de personnes handicapées
- Taux réduit de 6% pour les établissements pour personnes handicapées
- Taux réduit de 6% pour les établissements psychiatriques
- Taux réduit de 6% pour les estimateurs
- Taux réduit de 6% pour le logement social public
- Taux normal de 21%
- Annexes
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