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vendredi 14 juillet 2017

Aux fiscalistes, comptables et RAF, attention aux nouvelles dispositions de la loi de finance 2017 :
Aux fiscalistes, comptables et RAF, attention aux nouvelles dispositions de la loi de finance 2017 :

Actuellement, le CGI prévoit que le droit à déduction prend naissance à l'expiration du mois de l'établissement des quittances de douane ou du paiement partiel ou intégral des factures ou mémoires établis au nom du bénéficiaire.
La LF 2017 prévoit que ce droit doit s'exercer dans un délai n'excédant pas une année, à compter du mois ou du trimestre de la naissance dudit droit.

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