Dans quelle mesure la loi sur le verdissement fiscal et social de la mobilité influence-t-elle les entreprises belges dans leur politique de rémunération ?
Promotor(s) : Bourgeois, Marc
Date of defense : 21-Jun-2023 • Permalink :
|Dans quelle mesure la loi sur le verdissement fiscal et social de la mobilité influence-t-elle les entreprises belges dans leur politique de rémunération ?
|Translated title :
|[fr] Dans quelle mesure la loi sur le verdissement fiscal et social de la mobilité influence-t-elle les entreprises belges dans leur politique de rémunération ?
|Date of defense :
|Committee's member(s) :
|Number of pages :
[fr] Voiture de société
[fr] Fiscalité automobile
[fr] Politique de rémunération
[fr] Budget mobilité
[fr] Véhicules électriques
|Law, criminology & political science > Multidisciplinary, general & others
|Université de Liège, Liège, Belgique
|Master en droit, à finalité spécialisée en droit économique et social
|Master thesis of the Faculté de Droit, de Science Politique et de Criminologie
[fr] With a view to becoming the first climate-neutral continent by 2050, the European Union is calling on its member states to align themselves with a series of common environmental objectives, the first deadlines of which are set for 2030. The Belgian legislator is acting in this respect, by introducing radical measures for mobility. While the European Commission will only ban the sale of new thermal vehicles from 2035, the law of 25 November 2021 on the fiscal and social greening of mobility, which also amends the law of 17 March 2019 on the mobility budget, aims to accelerate this transition in Belgium. The objective of this work is to analyse the impact of this law on the behaviour of companies when it comes to integrating these factors into their remuneration policy.
To counterbalance the high tax pressure on the income of Belgian workers, the company car system was introduced at the end of the 20th century in our country. In 2022, more than one in five cars belongs to a company. Given their important place in the Belgian car fleet, combined with their rapid renewal, they are a necessary, even essential, lever for reducing carbon emissions and attempting to achieve climate objectives.
The quantified analysis of the impact of these measures, which are certainly recent but whose repercussions are already being felt, already proves that these measures are having an impact, even though certain crucial deadlines have not yet been passed. For every Belgian company, the allocation of company vehicles is now the subject of debate, the initial factors of which have evolved and become more complex. TCO, environmental impact, electrification, are now determining terms when it comes to managing a car fleet, whether it is an SME or a large company.
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