Projet de loi modifiant l'article 194ter du Code des impôts sur les revenus 1992 relatif au régime de tax shelter pour la production audiovisuelle.
General information ¶
- Submitted by
-
The Senate
- Submission date
- July 5, 2005
- Official page
- Visit
- Status
- Adopted
- Requirement
- Simple
- Subjects
- audiovisual industry audiovisual production direct tax youth policy television corporation tax tax-free allowance profit
Voting ¶
- Voted to adopt
- CD&V Vooruit Ecolo LE PS | SP Open Vld N-VA MR FN VB
Contact form ¶
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Discussion ¶
Nov. 9, 2006 | Plenary session (Chamber of representatives)
Full source
Rapporteur Bart Tommelein ⚙
This bill aims to extend the preferential scheme of the tax shelter to the sector of youth programmes and youth circles. It should be fictional series with educational, cultural and informative content, for a target group of 0 to 16 years old. This bill was unanimously adopted in the Senate Committee.
Collega Devlies asked the Secretary of State, Mr. Jamar, if he could give some examples of existing series that have educational, cultural and informative content at the same time. He believed that the scope should be clarified, as many series have a cultural content and are educational in nature and only a few are informative.
The Secretary of State replied that all television stations in Belgium have specific cultural, educational programs for children between 0 and 16 years of age and also a television journal for young people. According to him, there was no need for further clarification of the present legislation.
This bill was unanimously approved by the committee.
President Herman De Croo ⚙
Mr Tommelein, thank you for the excellent report.