Quand est-il possible d’obtenir une exonération du précompte immobilier pour improductivité?
| Auteur | Florence Cappuyns |
En vertu des articles 15, § 1er et 257, 4° du Code des impôts sur les revenus, le précompte immobilier peut être réduit, à la demande du contribuable, dans une mesure proportionnelle à la durée et à l’importance de l’inoccupation, de l’inactivité ou de l’improductivité d’un bien immeuble, dans le cas notamment où ce bien immeuble bâti, non meublé, est resté inoccupé et improductif pendant au moins 90 jours dans le courant de l’année.
À de nombreuses reprises, les cours et tribunaux, gantois notamment, ont été saisis de cette question et se sont positionnés sur cette problématique.
Dans un arrêt du 10 mars 2015, la Cour d’appel de Gand...
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