Projet de loi modifiant le Code des impôts sur les revenus 1992 en vue de le mettre en concordance avec la directive 90/434/CEE du Conseil du 23 juillet 1990 concernant le régime fiscal commun applicable aux fusions, scissions, scissions partielles, apports d'actifs et échanges d'actions intéressant des sociétés d'Etats membres différents ainsi qu'au transfert de siège statutaire d'une SE ou d'une SCE d'un Etat membre à un autre, modifiée par la directive 2005/19/CE du Conseil du 17 février 2005.
General information ¶
- Submitted by
- CD&V Leterme Ⅰ
- Submission date
- July 24, 2008
- Official page
- Visit
- Status
- Adopted
- Requirement
- Simple
- Subjects
- EC Directive European cooperative European company share capital gains tax tax relief direct tax financial transaction merger firm governed by commercial law parent company demerger corporation tax tax on profits of self-employment
Voting ¶
- Voted to adopt
- Groen CD&V Vooruit Ecolo LE PS | SP Open Vld N-VA LDD MR FN VB
Contact form ¶
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Discussion ¶
Nov. 20, 2008 | Plenary session (Chamber of representatives)
Full source
Rapporteur Luk Van Biesen ⚙
Mr. Speaker, colleagues, I refer to the written report on this very difficult file and the very difficult bill.
I thank the Government for having agreed, with regard to a difficult transition on tax-transferable losses, which was proposed through an amendment, to suspend the work for a week in order to examine the case and then to amend the bill through a government amendment. I thank the Government for the effort that led to the preparation of a good text which was approved almost unanimously in the Committee on Finance and Budget.