Tax Law Institute

De extracomptabele aftrekken in de vennootschapsbelasting

Research project ‘De extracomptabele aftrekken in de vennootschapsbelasting'

Promoter: prof. dr. Mark Delanote
Researcher: Charlotte Meskens

Short Description

While various corporate tax reforms have always aimed at 'simplification', this has created a tangle of extra-accounts deductions for the system that is becoming increasingly difficult to apply.

The aim of the study is to analyze the Belgian system of extra-account deductions in corporate tax, to test it against higher legal standards and, if necessary, to formulate policy recommendations. This is linked to a functional comparative law study into the base-limiting measures in Germany and the Netherlands to determine whether relevant elements can be derived from them for Belgium.

This research includes:
  • an analysis of the coherence of the system of the extraaccount subtractions
  • a study on the compatibility of the technique of extraaccounting deductions with Belgian (constitutional), European and international law
  • a functional comparative law study that examines how tax base-limiting measures in corporate tax are given shape elsewhere.