Plus-values realisées à l'occasion de l'aliénation de vehicules d'entreprise
| Auteur | Dorothée Danthine |
Une loi du 14 janvier 2003 instaure un rÈgime d'immunisation temporaire, sous condition de remploi, des plus-values rÈalisÈes ‡ l'occasion de l'aliÈnation de vÈhicules d'entreprise. Cette notion recouvre les vÈhicules servant au transport rÈmunÈrÈ de personnes (par exemple, les autocars, les voitures affectÈes exclusivement ‡ un service de taxis ou ‡ la location avec chauffeur) ainsi que les vÈhicules servant au transport de biens, tels les tracteurs, camions, remorques et semi-remorques avec un " poids maximal admis " d'au moins 4 tonnes. Moyennant remise du relevÈ adÈquat, les plus-values rÈalisÈes ‡ l'occasion d'une aliÈnation forcÈe ou d'une aliÈnation volontaire et, dans ce dernier cas, ‡ condition que le vÈhicule ait la nature d'immobilisation depuis au moins trois ans, sont exonÈrÈes pour autant que l'indemnitÈ ou la valeur de rÈalisation fasse l'objet, dans un dÈlai d'un ou deux ans...
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