{"id":87043,"date":"2026-02-27T10:18:13","date_gmt":"2026-02-27T09:18:13","guid":{"rendered":"https:\/\/dev.promoculture.lu\/web\/produit\/non%20class\u00e9\/manuel-de-droit-fiscal-7eme-edition\/"},"modified":"2026-03-24T15:30:15","modified_gmt":"2026-03-24T14:30:15","slug":"manuel-de-droit-fiscal-7eme-edition","status":"publish","type":"product","link":"https:\/\/dev.promoculture.lu\/web\/produit\/1-droit-fiscalite\/luxembourg\/manuel-de-droit-fiscal-7eme-edition\/","title":{"rendered":"Manuel de droit fiscal (7\u00e8me \u00e9dition)"},"content":{"rendered":"<div data-oe-version=\"1.2\"><strong>Un guide clair et \u00e0 jour pour comprendre l\u2019essentiel du droit fiscal luxembourgeois : ses principes, ses imp\u00f4ts et sa logique, au service d\u2019une lecture accessible et rigoureuse de la mati\u00e8re.<\/strong><\/div>\n<div><\/div>\n<div>\u00ab Cuisine \u00bb, \u00ab bric-\u00e0-brac \u00bb, \u00ab popote \u00bb, \u00ab une merveilleuse invention pour\u00a0prendre l\u2019argent de son voisin \u00bb. \u00c0 l\u2019\u00e9vidence, l\u2019imp\u00f4t n\u2019est pas populaire.\u00a0Il n\u2019est pourtant pas n\u00e9cessairement l\u2019ennemi de l\u2019Homme.<\/div>\n<div><\/div>\n<div>Ce manuel, structur\u00e9 en deux parties,\u00a0expose l\u2019ensemble des r\u00e8gles de droit\u00a0permettant \u00e0 l\u2019\u00c9tat de percevoir,\u00a0aupr\u00e8s des citoyens, leur contribution\u00a0aux charges financi\u00e8res exig\u00e9es par\u00a0l\u2019int\u00e9r\u00eat public, en distinguant le droit\u00a0fiscal g\u00e9n\u00e9ral (les r\u00e8gles g\u00e9n\u00e9rales\u00a0applicables \u00e0 l\u2019imp\u00f4t) et le droit fiscal\u00a0sp\u00e9cial (les principaux imp\u00f4ts per\u00e7us au\u00a0Luxembourg).<\/div>\n<div><\/div>\n<div>Fid\u00e8le \u00e0 l\u2019ambition initiale de l\u2019ouvrage,\u00a0il entend se tenir \u00e0 l\u2019essentiel : expliquer\u00a0sans surcharger, \u00e9clairer sans disperser,\u00a0d\u00e9gager le fil conducteur de la mati\u00e8re\u00a0sans sacrifier la rigueur. Il s\u2019adresse en\u00a0priorit\u00e9 aux \u00e9tudiants, mais \u00e9galement\u00a0aux praticiens et \u00e0 tous ceux qui\u00a0souhaitent comprendre les fondements\u00a0et le fonctionnement du droit fiscal\u00a0luxembourgeois.<\/div>\n<div><\/div>\n<div>L\u2019ouvrage est \u00e0 jour au 1er f\u00e9vrier 2026 et int\u00e8gre les modifications l\u00e9gislatives issues\u00a0de la loi budg\u00e9taire de 2025 ainsi que la jurisprudence des cours et tribunaux \u00e0\u00a0cette date.<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Un guide clair et \u00e0 jour pour comprendre l\u2019essentiel du droit fiscal luxembourgeois : ses principes, ses imp\u00f4ts et sa logique, au service d\u2019une lecture accessible et rigoureuse de la mati\u00e8re. \u00ab Cuisine \u00bb, \u00ab bric-\u00e0-brac \u00bb, \u00ab popote \u00bb, \u00ab une merveilleuse invention pour\u00a0prendre l\u2019argent de son voisin \u00bb. \u00c0 l\u2019\u00e9vidence, l\u2019imp\u00f4t n\u2019est pas [&hellip;]<\/p>\n","protected":false},"featured_media":87044,"template":"","meta":[],"product_brand":[],"product_cat":[16121,148,3676],"product_tag":[],"class_list":{"0":"post-87043","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-a-paraitre","7":"product_cat-1-droit-fiscalite","8":"product_cat-luxembourg","9":"product_shipping_class-standard","10":"pa_auteurs-alain-steichen","11":"pa_editeur-legitech","12":"pa_edition-20048","13":"pa_mention-pres-du-prix-nouvelle-edition-en-preparation","15":"first","16":"instock","17":"purchasable","18":"product-type-simple"},"exclude_global_add_ons":[],"addons":[],"_links":{"self":[{"href":"https:\/\/dev.promoculture.lu\/web\/wp-json\/wp\/v2\/product\/87043","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dev.promoculture.lu\/web\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/dev.promoculture.lu\/web\/wp-json\/wp\/v2\/types\/product"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dev.promoculture.lu\/web\/wp-json\/wp\/v2\/media\/87044"}],"wp:attachment":[{"href":"https:\/\/dev.promoculture.lu\/web\/wp-json\/wp\/v2\/media?parent=87043"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/dev.promoculture.lu\/web\/wp-json\/wp\/v2\/product_brand?post=87043"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/dev.promoculture.lu\/web\/wp-json\/wp\/v2\/product_cat?post=87043"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/dev.promoculture.lu\/web\/wp-json\/wp\/v2\/product_tag?post=87043"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}