{"id":6689,"date":"2020-06-10T18:53:02","date_gmt":"2020-06-10T18:53:02","guid":{"rendered":"https:\/\/tcaa.taxconsult.be\/?p=6689"},"modified":"2023-06-15T14:03:59","modified_gmt":"2023-06-15T14:03:59","slug":"report-des-delais-de-declaration-des-dispositifs-fiscaux-transfrontaliers-agressifs-2","status":"publish","type":"post","link":"https:\/\/www.taxconsult.be\/fr\/report-des-delais-de-declaration-des-dispositifs-fiscaux-transfrontaliers-agressifs-2\/","title":{"rendered":"REPORT DES DELAIS DE DECLARATION DES DISPOSITIFS FISCAUX TRANSFRONTALIERS AGRESSIFS"},"content":{"rendered":"

Chers clients,<\/p>\n

Depuis la loi du 20 d\u00e9cembre 2019 transposant la sixi\u00e8me Directive sur la Coop\u00e9ration Administrative 2018\/822 dat\u00e9e du 25 mai 2018 (dite \u00ab\u00a0DAC6\u00a0\u00bb), il est pr\u00e9vu que les interm\u00e9diaires fiscaux (conseillers fiscaux, banquiers, avocats, etc.) d\u00e9clarent aupr\u00e8s des autorit\u00e9s fiscales belges les dispositifs fiscaux transfrontaliers agressifs dans lesquels ils sont intervenus (aide, assistance, mise en place) et dont la mise en \u0153uvre (ou une des \u00e9tapes) a pris place\u00a0entre le 25 juin 2018 et le 30 juin 2020<\/strong>. Cette p\u00e9riode est qualifi\u00e9e de \u00ab\u00a0premi\u00e8re p\u00e9riode d\u00e9clarable<\/strong>\u00a0\u00bb.<\/p>\n

La loi pr\u00e9cit\u00e9e pr\u00e9voit que le d\u00e9lai de d\u00e9claration li\u00e9 \u00e0 cette premi\u00e8re p\u00e9riode d\u00e9clarable expire le 31 ao\u00fbt 2020.<\/p>\n

Au vu de la pand\u00e9mie COVID-19 et des difficult\u00e9s engendr\u00e9es tant \u00e0 l\u2019\u00e9gard des professionnels que des administrations fiscales,<\/i><\/b>\u00a0la Commission europ\u00e9enne est parvenue \u00e0 un accord politique sugg\u00e9rant un report des d\u00e9lais des obligations d\u00e9claratives. L\u2019administration fiscale belge a donc publi\u00e9 une\u00a0tol\u00e9rance administrative<\/b>\u00a0confirmant un report de 6 mois<\/b>.<\/i><\/p><\/blockquote>\n

Par cons\u00e9quent, les obligations d\u00e9claratives sont postpos\u00e9es aux d\u00e9lais suivants\u00a0:<\/p>\n

Au plus tard le 28 f\u00e9vrier 2021<\/strong>, en ce qui concerne la premi\u00e8re p\u00e9riode d\u00e9clarable, c\u2019est-\u00e0-dire les dispositifs dont la premi\u00e8re \u00e9tape a \u00e9t\u00e9 mise en \u0153uvre\u00a0entre le 25 juin 2018 et le 30 juin 2020<\/em>\u00a0;<\/p>\n

Au plus tard le 31 janvier 2021<\/strong>, en ce qui concerne les dispositifs transfrontaliers \u00e0 d\u00e9clarer qui,\u00a0entre le 1er juillet 2020 et le 31 d\u00e9cembre 2020<\/em>\u00a0 sont soit mis \u00e0 disposition pour la mise en \u0153uvre, soit pr\u00eats pour la mise en \u0153uvre, ou dont la premi\u00e8re \u00e9tape a \u00e9t\u00e9 mise en \u0153uvre. Ce d\u00e9lai est \u00e9galement applicable aux interm\u00e9diaires qui fournissent, durant cette p\u00e9riode, une aide, une assistance ou des conseils concernant la conception, la proposition, la mise en place, la mise \u00e0 disposition en vue de la mise en \u0153uvre ou la gestion de la mise en \u0153uvre d\u2019un dispositif transfronti\u00e8re \u00e0 d\u00e9clarer.<\/p>\n

A partir du 1er janvier 2021<\/strong>, les obligations d\u00e9claratives devront \u00eatre effectu\u00e9es\u00a0dans un d\u00e9lai de 30 jours<\/em>\u00a0\u00a0\u00e0 compter du lendemain du jour de la mise \u00e0 disposition aux fins de mise en \u0153uvre du dispositif transfronti\u00e8re devant faire l’objet d’une d\u00e9claration \u00e0 d\u00e9claration ; ou du lendemain du jour o\u00f9 le dispositif transfronti\u00e8re devant faire l’objet d’une d\u00e9claration est pr\u00eat \u00e0 \u00eatre mis en \u0153uvre ; ou lorsque la premi\u00e8re \u00e9tape de la mise en \u0153uvre du dispositif transfronti\u00e8re devant faire l’objet d’une d\u00e9claration a \u00e9t\u00e9 accomplie.<\/p>\n

Veuillez noter que la l\u00e9gislation belge a pr\u00e9vu des amendes \u00e9lev\u00e9es (jusqu\u2019\u00e0 100.000 EUR) et plus p\u00e9nalisantes dans le cas d\u2019une d\u00e9claration tardive que dans le cas d\u2019une d\u00e9claration incompl\u00e8te. Respecter les d\u00e9lais de d\u00e9claration est donc crucial\u00a0!<\/p>\n

Tax Consult suit quotidiennement l\u2019actualit\u00e9 des mesures prises par les autorit\u00e9s et est r\u00e9guli\u00e8rement en contact avec l\u2019Administration.\u00a0 En cas de question, n\u2019h\u00e9sitez pas \u00e0 nous contacter ou \u00e0 prendre contact avec votre gestionnaire de dossier en vue de trouver une mesure ou un conseil adapt\u00e9 \u00e0 votre situation.<\/p>\n

Tax Consult<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Chers clients, Depuis la loi du 20 d\u00e9cembre 2019 transposant la sixi\u00e8me Directive sur la Coop\u00e9ration Administrative 2018\/822 dat\u00e9e du 25 mai 2018 (dite \u00ab\u00a0DAC6\u00a0\u00bb), il est pr\u00e9vu que les…<\/p>\n","protected":false},"author":1,"featured_media":12663,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[80],"tags":[],"class_list":["post-6689","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualite"],"acf":[],"yoast_head":"\nREPORT DES DELAIS DE DECLARATION DES DISPOSITIFS FISCAUX TRANSFRONTALIERS AGRESSIFS - Accountancy & 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\/report-des-delais-de-declaration-des-dispositifs-fiscaux-transfrontaliers-agressifs-2\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"REPORT DES DELAIS DE DECLARATION DES DISPOSITIFS FISCAUX TRANSFRONTALIERS AGRESSIFS - Accountancy & Advisory\" \/>\n<meta property=\"og:description\" content=\"Chers clients, Depuis la loi du 20 d\u00e9cembre 2019 transposant la sixi\u00e8me Directive sur la Coop\u00e9ration Administrative 2018\/822 dat\u00e9e du 25 mai 2018 (dite \u00ab\u00a0DAC6\u00a0\u00bb), il est pr\u00e9vu que les...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.taxconsult.be\/fr\/report-des-delais-de-declaration-des-dispositifs-fiscaux-transfrontaliers-agressifs-2\/\" \/>\n<meta property=\"og:site_name\" content=\"Accountancy & Advisory\" \/>\n<meta property=\"article:published_time\" content=\"2020-06-10T18:53:02+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-06-15T14:03:59+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.taxconsult.be\/wp-content\/uploads\/2021\/06\/AdobeStock_532257764-scaled.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"2048\" \/>\n\t<meta property=\"og:image:height\" content=\"1365\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"galia\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"galia\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/report-des-delais-de-declaration-des-dispositifs-fiscaux-transfrontaliers-agressifs-2\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/report-des-delais-de-declaration-des-dispositifs-fiscaux-transfrontaliers-agressifs-2\\\/\"},\"author\":{\"name\":\"galia\",\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/#\\\/schema\\\/person\\\/a23732c467723cd5100009ae489faa5f\"},\"headline\":\"REPORT DES DELAIS DE DECLARATION DES DISPOSITIFS FISCAUX TRANSFRONTALIERS AGRESSIFS\",\"datePublished\":\"2020-06-10T18:53:02+00:00\",\"dateModified\":\"2023-06-15T14:03:59+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/report-des-delais-de-declaration-des-dispositifs-fiscaux-transfrontaliers-agressifs-2\\\/\"},\"wordCount\":549,\"commentCount\":0,\"image\":{\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/report-des-delais-de-declaration-des-dispositifs-fiscaux-transfrontaliers-agressifs-2\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.taxconsult.be\\\/wp-content\\\/uploads\\\/2021\\\/06\\\/AdobeStock_532257764-scaled.jpeg\",\"articleSection\":[\"Actualit\u00e9\"],\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/report-des-delais-de-declaration-des-dispositifs-fiscaux-transfrontaliers-agressifs-2\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/report-des-delais-de-declaration-des-dispositifs-fiscaux-transfrontaliers-agressifs-2\\\/\",\"url\":\"https:\\\/\\\/www.taxconsult.be\\\/fr\\\/report-des-delais-de-declaration-des-dispositifs-fiscaux-transfrontaliers-agressifs-2\\\/\",\"name\":\"REPORT DES DELAIS DE DECLARATION DES DISPOSITIFS FISCAUX TRANSFRONTALIERS AGRESSIFS - 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