{"id":299,"date":"2012-10-04T11:02:29","date_gmt":"2012-10-04T11:02:29","guid":{"rendered":"http:\/\/www.bgd-avocats.fr\/?p=299"},"modified":"2012-12-26T15:56:33","modified_gmt":"2012-12-26T15:56:33","slug":"%e2%80%a2tva-les-depenses-afferentes-a-la-perception-des-dividendes-nouvrent-pas-droit-a-deduction","status":"publish","type":"post","link":"https:\/\/www.bgd-avocats.fr\/?p=299","title":{"rendered":"TVA : Les d\u00e9penses aff\u00e9rentes \u00e0 la perception des dividendes n\u2019ouvrent pas droit \u00e0 d\u00e9duction"},"content":{"rendered":"<p>Les d\u00e9penses aff\u00e9rentes \u00e0 la perception de dividendes <strong>n\u2019ouvrent pas droit \u00e0 d\u00e9duction de TVA<\/strong> pour une <strong>holding mixte<\/strong> car ces d\u00e9penses se rapportent \u00e0 l\u2019activit\u00e9 de perception de dividendes des <strong>filiales<\/strong>.<\/p>\n<p><em>CE 27 juin 2012 n\u00b0 350526, 8e et 3e s.-s., min. c\/ SA Groupe Ing\u00e9nierie Europe Ginger <\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Les d\u00e9penses aff\u00e9rentes \u00e0 la perception de dividendes n\u2019ouvrent pas droit \u00e0 d\u00e9duction de TVA pour une holding mixte car ces d\u00e9penses se rapportent \u00e0 l\u2019activit\u00e9 de perception de dividendes des filiales. CE 27 juin 2012 n\u00b0 350526, 8e et 3e s.-s., min. c\/ SA Groupe Ing\u00e9nierie Europe Ginger<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-299","post","type-post","status-publish","format-standard","hentry","category-fiscalite"],"_links":{"self":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/299","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=299"}],"version-history":[{"count":5,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/299\/revisions"}],"predecessor-version":[{"id":324,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=\/wp\/v2\/posts\/299\/revisions\/324"}],"wp:attachment":[{"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=299"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=299"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.bgd-avocats.fr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=299"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}