Droits d'auteur et droits voisins taxés à 15 %
| Auteur | Anne Rayet |
Depuis le 1er janvier 2008, les revenus de cessions ou de concessions de droits d'auteur ou de droits voisins sont taxables au taux distinct de 15 % (nouvel article 17, 5º du CIR 92 introduit par la loi du 16 juillet 2008, MB 30.07.2008).
Les droits visés sont ceux qui sont définis par la loi du 30 juin 1994 sur le droit d'auteur et les droits voisins.
En l'occurrence il s'agit de tous les revenus qui résultent de l'exploitation, par des tiers, de toute « "uvre » (ou de toute exécution d'une...
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