{"id":219,"date":"2019-01-03T16:56:35","date_gmt":"2019-01-03T16:56:35","guid":{"rendered":"http:\/\/lemontreeservices.lu\/2019\/01\/03\/new-rules-concerning-the-deductibility-of-vat\/"},"modified":"2019-03-01T14:49:18","modified_gmt":"2019-03-01T14:49:18","slug":"new-rules-concerning-the-deductibility-of-vat","status":"publish","type":"post","link":"http:\/\/www.lemontreeservices.lu\/fr\/2019\/01\/03\/new-rules-concerning-the-deductibility-of-vat\/","title":{"rendered":"Nouvelles r\u00e8gles concernant la d\u00e9ductibilit\u00e9 de la TVA"},"content":{"rendered":"\n<p>L\u2019administration luxembourgeoise de la TVA a modifi\u00e9 les r\u00e8gles de d\u00e9duction de la TVA en cas d\u2019activit\u00e9 dite \u00abmixte\u00bb.&nbsp;<\/p>\n\n\n\n<p>La nouvelle circulaire n \u00b0 765-1 de juin 2018 pr\u00e9cise que le droit \u00e0 d\u00e9duction de la TVA sur les biens et services livr\u00e9s \u00e0 un assujetti n&rsquo;est pas applicable sur les achats li\u00e9s \u00e0 une activit\u00e9 ne relevant pas du champ de l&rsquo;activit\u00e9 \u00e9conomique au sens de la loi sur la TVA. La pr\u00e9c\u00e9dente circulaire n \u00b0 765 imposait la d\u00e9duction partielle de la TVA en cas d&rsquo;activit\u00e9 \u00e9conomique ouvrant droit \u00e0 d\u00e9duction de la TVA et ne donnant pas ce droit. Les r\u00e8gles pr\u00e9c\u00e9dentes concernant la limitation de la d\u00e9ductibilit\u00e9 de la TVA ont \u00e9t\u00e9 \u00e9tendues \u00e0 l&rsquo;activit\u00e9 non \u00e9conomique au sens de la loi sur la TVA.<\/p>\n\n\n\n<p>La nouvelle loi est applicable \u00e0 partir de l&rsquo;exercice 2018.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019administration luxembourgeoise de la TVA a modifi\u00e9 les r\u00e8gles de d\u00e9duction de la TVA en cas d\u2019activit\u00e9 dite \u00abmixte\u00bb.&nbsp; La nouvelle circulaire n \u00b0 765-1 de<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":220,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[7],"tags":[],"class_list":["post-219","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-non-classifiee"],"_links":{"self":[{"href":"http:\/\/www.lemontreeservices.lu\/fr\/wp-json\/wp\/v2\/posts\/219","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.lemontreeservices.lu\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.lemontreeservices.lu\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.lemontreeservices.lu\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.lemontreeservices.lu\/fr\/wp-json\/wp\/v2\/comments?post=219"}],"version-history":[{"count":1,"href":"http:\/\/www.lemontreeservices.lu\/fr\/wp-json\/wp\/v2\/posts\/219\/revisions"}],"predecessor-version":[{"id":226,"href":"http:\/\/www.lemontreeservices.lu\/fr\/wp-json\/wp\/v2\/posts\/219\/revisions\/226"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/www.lemontreeservices.lu\/fr\/wp-json\/wp\/v2\/media\/220"}],"wp:attachment":[{"href":"http:\/\/www.lemontreeservices.lu\/fr\/wp-json\/wp\/v2\/media?parent=219"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.lemontreeservices.lu\/fr\/wp-json\/wp\/v2\/categories?post=219"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.lemontreeservices.lu\/fr\/wp-json\/wp\/v2\/tags?post=219"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}