Master Thesis Online
Séminaire pluridisciplinaire[BR]- La participation à deux séminaires sur une thématique fiscale pointue [BR]- Rédaction d'un travail écrit : "Abnormal or benevolent advantages in the non-profit sector".
Bouwen, Marie 
Promotor(s) : GERARD, Xavier
Date of defense : 22-Aug-2022/12-Sep-2022 • Permalink : http://hdl.handle.net/2268.2/15792
BOUWEN Marie - travail fin d'étude.pdfDetails
| Title : | Séminaire pluridisciplinaire[BR]- La participation à deux séminaires sur une thématique fiscale pointue [BR]- Rédaction d'un travail écrit : "Abnormal or benevolent advantages in the non-profit sector". |
| Author : | Bouwen, Marie
|
| Date of defense : | 22-Aug-2022/12-Sep-2022 |
| Advisor(s) : | GERARD, Xavier |
| Committee's member(s) : | Garroy, Sabine
Bourgeois, Marc
|
| Language : | English |
| Number of pages : | 36 |
| Keywords : | [fr] abnormal or benevolent advantage [fr] non-profit sector [fr] tax law |
| Discipline(s) : | Law, criminology & political science > Tax law |
| Target public : | Student |
| Institution(s) : | Université de Liège, Liège, Belgique |
| Degree: | Master de spécialisation en droit fiscal |
| Faculty: | Master thesis of the Faculté de Droit, de Science Politique et de Criminologie |
Abstract
[fr] In this master’s thesis, the question concerning the effect of the articles 26, 79 and 207 section 7 ITC on the actors in the non-profit sector will be elaborated. To start, an attempt is made to outline de Belgian non-profit sector. Secondly, the different tax regimes applicable to the organizations active in the non-profit sector will be covered. In a third section, the articles 26, 79 and 207 section 7 ITC will be explained. Consequently, the adjustments arising from abnormal or benevolent advantage provisions will be applied to the LEIT regime. Finally, the rules concerning abnormal or benevolent advantages will be used in specific situations.
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