{"id":6586,"date":"2020-01-29T17:59:38","date_gmt":"2020-01-29T17:59:38","guid":{"rendered":"https:\/\/tcaa.taxconsult.be\/?p=6586"},"modified":"2023-06-15T14:06:05","modified_gmt":"2023-06-15T14:06:05","slug":"lintroduction-du-code-des-societes-et-des-associations-limpact-en-matiere-de-tva","status":"publish","type":"post","link":"https:\/\/www.taxconsult.be\/fr\/lintroduction-du-code-des-societes-et-des-associations-limpact-en-matiere-de-tva\/","title":{"rendered":"L\u2019introduction du Code des soci\u00e9t\u00e9s et des associations : l\u2019impact en mati\u00e8re de TVA"},"content":{"rendered":"<p><em>Suite \u00e0 l&#8217;introduction du Code des soci\u00e9t\u00e9s et des associations, la forme juridique de la soci\u00e9t\u00e9 simple (anciennement soci\u00e9t\u00e9 de droit commun) et de l&#8217;association de fait ont subi d\u2019importants changements.<\/em><\/p>\n<p><strong>1.\u00a0La soci\u00e9t\u00e9 simple (anciennement la soci\u00e9t\u00e9 de droit commun)<\/strong><\/p>\n<p>La soci\u00e9t\u00e9 simple est, actuellement, une soci\u00e9t\u00e9 avec un but civil ou commercial qui est d\u00e9pourvue de personnalit\u00e9 juridique. La soci\u00e9t\u00e9 simple est \u00ab interne \u00bb lorsqu\u2019il est convenu qu\u2019elle est g\u00e9r\u00e9e par un ou plusieurs g\u00e9rants, associ\u00e9s ou non, agissant en leur nom propre.<\/p>\n<p><strong>2. L\u2019association de fait<\/strong><\/p>\n<p>L\u2019association de fait est, \u00e0 l\u2019heure actuelle, une association sans personnalit\u00e9 juridique r\u00e9gie par la convention des parties.<\/p>\n<p><a href=\"https:\/\/www.taxconsult.be\/sites\/default\/files\/news\/pdf\/tva_code_societes.pdf\">T\u00e9l\u00e9charger l&#8217;article complet [Pdf]<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Suite \u00e0 l&#8217;introduction du Code des soci\u00e9t\u00e9s et des associations, la forme juridique de la soci\u00e9t\u00e9 simple (anciennement soci\u00e9t\u00e9 de droit commun) et de l&#8217;association de fait ont subi d\u2019importants&#8230;<\/p>\n","protected":false},"author":1,"featured_media":10006,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[],"class_list":["post-6586","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classifiee"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>L\u2019introduction du Code des soci\u00e9t\u00e9s et des associations : l\u2019impact en mati\u00e8re de TVA - Accountancy &amp; Advisory<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.taxconsult.be\/fr\/lintroduction-du-code-des-societes-et-des-associations-limpact-en-matiere-de-tva\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L\u2019introduction du Code des soci\u00e9t\u00e9s et des associations : l\u2019impact en mati\u00e8re de TVA - Accountancy &amp; Advisory\" \/>\n<meta property=\"og:description\" content=\"Suite \u00e0 l&#8217;introduction du Code des soci\u00e9t\u00e9s et des associations, la forme juridique de la soci\u00e9t\u00e9 simple (anciennement soci\u00e9t\u00e9 de droit commun) et de l&#8217;association de fait ont subi d\u2019importants...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.taxconsult.be\/fr\/lintroduction-du-code-des-societes-et-des-associations-limpact-en-matiere-de-tva\/\" \/>\n<meta property=\"og:site_name\" content=\"Accountancy &amp; 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