Délai de révision TVA: 15 ans pour l'immobilier
Un arrÍtÈ royal du 22 dÈcembre 1995 a adaptÈ le code de la TVA afin de tenir compte des modifications apportÈes par la deuxiËme directive europÈenne de simplification en matiËre de TVA. Celle-ci offrait la possibilitÈ aux Etats membres de porter la pÈriode de rÈvision de TVA dÈduite sur les biens d'investissements immobiliers ‡ 20 ans, en lieu et place de 10 ans.
Le lÈgislateur belge a, quant ‡ lui, optÈ pour une pÈriode de rÈvision de 15 ans.
Ainsi, dorÈnavant, sous peine de rÈvision, les conditions de la dÈduction initialement opÈrÈe devront Ítre respectÈes pendant 15 ans.
Faut-il craindre que les pÈriodes de rÈvisions actuellement en cours puissent Ítre prolongÈes de 5 ans ou, pire encore, que les pÈriodes de rÈvision dÈj‡ Èteintes soient susceptibles d'Ítre rouvertes?
Ni la loi, ni l'arrÍtÈ royal ne se prononcent sur cette question. Toutefois...
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