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ECLI:BE:CASS:2019:CONC.20190919.3 ECLI:BE:CASS:2019:CONC.20190919.3 Généré par l'IA

Belgian tax court rules corporate tax is part of taxable income base for investment companies under specific articles.

Numéro de cause ECLI:BE:CASS:2019:CONC.20190919.3
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 ruled that corporate tax constitutes part of the taxable income base for certain investment companies. The tax authority argued this inclusion was necessary for accurate calculation of net taxable income, while the taxpayer contested the scope of deductible expenses. The court affirmed the statutory interpretation that prior-year corporate tax must be integrated into the current year's taxable base.

Regeste Legislator

Généré par l'IA

Wetboek van Inkomstenbelastingen 1992, artt. 185, § 1, 185bis, § 1, en 198, eerste lid, 1° en 3°: Corporate tax is deemed part of the taxable income base for investment companies when calculating net taxable income.

Mots-clés

Généré par l'IA
Belgian corporate tax taxable income base investment companies net taxable income Wetboek Inkomstenbelastingen 1992 tax deduction rules tax authority interpretation inclusion de la TVA

Dispositions légales citées

Généré par l'IA
Wetboek van Inkomstenbelastingen 1992, artt. 185, § 1, 185bis, § 1, en 198, eerste lid, 1° en 3°
Généré par l'IA
ECLI:BE:CASS:2023:CONC.20230331.1N.7
Company expenses deductible only if incurred to generate or retain taxable income under Art. 49 WIB92.
ECLI:BE:CASS:2017:CONC.20170120.5
Belgian court dismisses claim that prior year corporate tax causes double taxation under coordination center rules.
ECLI:BE:CASS:2022:CONC.20221021.1N.3
Temporary commercial companies are not taxed entities; their income and expenses are directly attributed to members.
ECLI:BE:CASS:2019:ARR.20190426.3
Belgian court refers VAT deduction dispute on mixed land/building sales to EU Court of Justice.
ECLI:BE:CASS:2024:CONC.20240912.1F.4
Hidden profits deemed deductible expenses if absent from company assets under tax code articles 219 and 49.

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Texte complet

Fiche

Uit de samenhang van de artikelen 185, § 1, 185bis, § 1, en 198, eerste

lid, 1° en 3°, WIB92 volgt dat voor de bedoelde beleggingsvennootschappen

de vennootschapsbelasting deel uitmaakt van de belastbare grondslag (1).

(1) Zie concl. OM.

Thesaurus CAS:

INKOMSTENBELASTINGEN - VENNOOTSCHAPSBELASTING - Vaststelling van het belastbaar netto-inkomen - Allerlei

Vrije woorden:

Vastgoedbevak - Belastbare grondslag - Vennootschapsbelasting van vorig

aanslagjaar - Niet als beroepskosten aftrekbare uitgaven en lasten

Wettelijke bepalingen:

Wetboek van Inkomstenbelastingen - 12-06-1992 - Artt. 185, § 1, 185bis, § 1, en 198, eerste lid, 1° en 3° - 30

ELI link Pub nr 1992003455