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ECLI:BE:CASS:2017:CONC.20171221.12 ECLI:BE:CASS:2017:CONC.20171221.12 Généré par l'IA

Waste tax paid by taxpayer under withholding ban remains deductible as business cost despite pass-through to clients.

Numéro de cause ECLI:BE:CASS:2017:CONC.20171221.12
Autorité / Tribunal
Juridiction Belgique (BE)
Date de la décision
Issue du litige Admis (Allowed)
Ouvrir la source officielle Version Markdown lisible par machine (.md)

Synthèse Legislator

Généré par l'IA

The Court of Cassation upheld the deduction of waste tax paid by a taxpayer subject to a withholding ban under Article 198, §1, 5° of the Income Tax Code. Although the taxpayer passed the tax burden to their clients, the court ruled this does not negate the tax's status as a deductible business expense. The decision clarifies that the legal prohibition on deducting withheld taxes applies to the withholding mechanism itself, not to the underlying cost's deductibility when the payer is the liable party.

Regeste Legislator

Généré par l'IA

Article 198, §1, 5° of the Income Tax Code; Article 5 of the Flemish Council Decree of 2 July 1981: The fact that a taxpayer subject to a withholding ban passes the paid waste tax to clients does not prevent its deduction as a business cost.

Mots-clés

Généré par l'IA
waste tax deduction withholding ban business cost Flemish region income tax code déduction des frais professionnels déductions et remboursements taxes d'épuration des eaux

Dispositions légales citées

Généré par l'IA
Article 198, §1, 5° of the Income Tax Code of 12 June 1992
Thesaurus CAS: GEMEENSCHAPS- EN GEWESTBELASTINGEN Vrije woorden: Gewestbelastingen - Vlaams Gewest - Afvalstoffenheffing - Aftrekbaarheid als beroepskost Wettelijke bepalingen: Wetboek van Inkomstenbelastingen - 12-06-1992 - Art. 198, § 1, 5° - 30 ELI link Pub nr 1992003455 Decreet Vlaamse Raad - 02-07-1981 - Art.
Article 5 of the Flemish Council Decree of 2 July 1981
198, § 1, 5° - 30 ELI link Pub nr 1992003455 Decreet Vlaamse Raad - 02-07-1981 - Art. 5 - 30 ELI link Pub nr 1981001184
Généré par l'IA
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Texte complet

Fiche 1 Een afvalstoffenheffing wordt betaald door de heffingsplichtige ten aanzien van wie het aftrekverbod vervat in artikel 198, §1, 5°, WIB92 geldt; de omstandigheid dat deze de door hem betaalde heffing verhaalt op zijn klanten, doet daaraan geen afbreuk (1). (1) Zie concl. OM. Thesaurus CAS: GEMEENSCHAPS- EN GEWESTBELASTINGEN Vrije woorden: Gewestbelastingen - Vlaams Gewest - Afvalstoffenheffing - Aftrekbaarheid als beroepskost Wettelijke bepalingen: Wetboek van Inkomstenbelastingen - 12-06-1992 - Art. 198, § 1, 5° - 30 ELI link Pub nr 1992003455 Decreet Vlaamse Raad - 02-07-1981 - Art. 5 - 30 ELI link Pub nr 1981001184

Fiche 2 Conclusie van procureur-generaal Thijs. Thesaurus CAS: GEMEENSCHAPS- EN GEWESTBELASTINGEN Vrije woorden: Gewestbelastingen - Vlaams Gewest - Afvalstoffenheffing - Aftrekbaarheid als beroepskost