Taux réduit de 6% pour les estimateurs
| Auteur | Michel Ceulemans |
| Occupation de l'auteur | Professeur, Chambre belge des comptables et experts-comptables |
| Pages | 237 |
Page 237
Étant donné que les prestations des estimateurs (primes à la réhabilitation) dépassent les limites d'une simple expertise immobilière et qu'elles tendent à préparer et à coordonner l'exécution de travaux, les prestations que les architectes agrées effectuent dans le cadre de la mission d'estimateur dont elles sont ainsi chargées, peuvent, pour autant qu'elles satisfassent aux autres conditions fixées en la matière, bénéficier du taux réduit de T.V.A. de 6%270.
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[270] Déc. n° E.T. 45.523 du 30/3/1983.
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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