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Organisation
Insitute for Tax Law
Research Group
Main organisation:Research Unit Economic Law
Lifecycle:1 Oct 1997 → Today
Organisation profile:
The main objective of the Institute for Tax Law is to provide high-quality education and research in direct and indirect taxation, both in the field of Belgian taxation (federal, regional and local tax) and in the field of European and international taxation. .
Keywords:law
Disciplines:Law, Other law and legal studies
Current researchers
1 - 10 of 18 results
- Luc De Broe (Responsible)
- Dieter Bettens (Member)
- Frederieke Compernolle (Member)
- Axel Cordewener (Member)
- Luc De Broe (Member)
- Filip Debelva (Member)
- Axel Haelterman (Member)
- Caroline Kempeneers (Member)
- Ellen Schiepers (Member)
- Dina Scornos (Member)
Projects
1 - 10 of 17
- Tax deviations from the legal form of investment vehicles in respect of their Belgian investors, and ESG-based criteria as a proposed alternativeFrom21 Sep 2023 → TodayFunding: Own budget, for example: patrimony, inscription fees, gifts
- Taxpayer's rightsFrom1 Sep 2023 → TodayFunding: BOF - doctoral mandates
- Taxpayers' rightsFrom1 Oct 2022 → TodayFunding: BOF - projects
- Processing conflicts between European law and international law at the domestic level - a tax perspectiveFrom1 Oct 2022 → TodayFunding: BOF - doctoral mandates
- Substance and Tax avoidance on a national, international and EU levelFrom1 Oct 2021 → TodayFunding: BOF - doctoral mandates
- Surge in single-member companies in Belgium: research into a lingering tax and organizational law problemFrom1 Sep 2021 → 20 Jun 2023Funding: BOF - doctoral mandates
- Minimum Taxation as a solution for 21st century taxation ?From1 Oct 2020 → TodayFunding: BOF - doctoral mandates
- Consequences under penal law of tax regularizations. A legal-conceptual framework.From1 Sep 2019 → TodayFunding: FWO fellowships, BOF - doctoral mandates
- The Effect of Positive EU Direct Tax Harmonisation on Member States’ External CompetenceFrom1 Oct 2017 → 19 Oct 2021Funding: BOF - Doctoral projects, BOF - doctoral mandates
- Digital economy and international taxationFrom1 Sep 2017 → 11 Dec 2021Funding: BOF - doctoral mandates, BOF - Doctoral projects
Publications
21 - 30 of 518
- Dubbelbelastingverdragen en fairness tax - fairly incompatible?(2015)
Authors: Joris Luts
Pages: 4 - 16 - De nieuwe antimisbruikbepaling in fiscale zaken(2012)
Authors: Henk Verstraete
Pages: 12 - 19 - EU VAT treatment of B2C E-Commerce Transactions: Current State of Play(2018)
Authors: Kenneth Vyncke
Pages: 42 - 47 - Compatibility of IP Box Regimes with EU State Aid Rules and Code of Conduct(2014)
Authors: Joris Luts
Pages: 258 - 283 - Geen noodzaak erkenning 'definitieve verliezen' van vrijgestelde VI's(2022)
Authors: Ward Willems, Dieter Bettens
Pages: 1 - 4 - Interest op lening voor superdividend onder vuur(2018)
Authors: Emilie Maes, Nick Van Gils
Pages: 1 - 7 - Aftrekbaarheid van beroepskosten in de vennootschapsbelasting – verband met de beroepsactiviteit van de vennootschap – evolutie naar strengere bewijslast voor de belastingplichtige?(2010)
Authors: Aagje Bellens
Pages: 87 - 96 - De bijzondere liquidatiereserve: let op de juiste procedure(2015)
Authors: Anne Mieke Vandekerkhove
Pages: 1 - 4 - Weigering verrekening FBB op buitenlandse dividenden, alle middelen uitgeput? Brengt de bronstaat alsnog soelaas?(2017)
Authors: Emilie Maes
Pages: 193 - 208 - De liquidatiereserve: De saga rond belastingheffing op winstuitkeringen duurt voort(2015)
Authors: Sam Gommers
Pages: 82 - 97