Le droit fiscal en 2017
Auteur: Marc Bourgeois
Nombre de pages: 306 pages
ISBN: 2807202322, 9782807202320
Edition: Anthemis
Date de publication: Anthemis
Description: Tax law in 2017: selected questions. The Belgian tax law has undergone remarkable evolutions in 2017. This book comments on some important changes. The first part examines material tax law, through three themes: (1) the delicate combination of the VAT and registration fees in real estate taxation; (2) the tax regime for holding companies and internal capital gains (subject to recent legislative amendments) and; (3) crowdfunding. The second part deals with procedural issues: (1) the lawyer and his professional secrecy vis-à-vis the tax administration and his reporting obligations regarding money laundering; (2) case law in 'Antigone' (concerning unlawful evidence) and: (3) the so-called "quater" tax regulations: cost, impact, timeliness and overlapping of federal law and regional rights.