{"version":"1.0","provider_name":"von Gerichte","provider_url":"https:\/\/dlctax.ch\/de","title":"Promotion immobili\u00e8re et TVA - de le Court","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"E64iXJonfR\"><a href=\"https:\/\/dlctax.ch\/de\/promotion-immobiliere-et-tva\/\">Promotion immobili\u00e8re et TVA<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/dlctax.ch\/de\/promotion-immobiliere-et-tva\/embed\/#?secret=E64iXJonfR\" width=\"600\" height=\"338\" title=\"&#8222;Promotion immobili\u00e8re et TVA&#8220; &#8211; de le Court\" data-secret=\"E64iXJonfR\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/dlctax.ch\/wp-includes\/js\/wp-embed.min.js\n<\/script>","description":"La contribuable r\u00e9alise une promotion immobili\u00e8re. Elle vend la promotion avant le d\u00e9but de la construction, vente indiqu\u00e9e comme soumise \u00e0 TVA. Une fois le terrain vendu et les travaux d\u00e9j\u00e0 commenc\u00e9s, la contribuable s&rsquo;annonce \u00e0 l&rsquo;AFC comme contribuable TVA, \u00e0 la m\u00e9thode effective. La contribuable demande la d\u00e9duction de l&rsquo;imp\u00f4t pr\u00e9alable sur les travaux [&hellip;]"}