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2021 | OriginalPaper | Chapter

Belgium

Authors : Ann Gaublomme, Maria Panina, André Schaffers

Published in: Intangibles in the World of Transfer Pricing

Publisher: Springer International Publishing

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Abstract

The tax law in Belgium does not define an intangible property for tax (transfer pricing) purposes. Intangible property is considered to be part of the intangible (fixed) assets of a company and as such, the definition of intangible fixed assets in Belgian accounting law can be used for reference purposes.

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Footnotes
1
Article 95 of the Royal Decree of January 30, 2001 in execution of the Company Code.
 
2
Cauwenbergh P. (1998, pp. 132–133).
 
3
Book X of the Belgian Code of Economic Law (and in particular Chapter 3) contains provisions on the unilateral termination of exclusive distribution agreements of undetermined duration, which had originated in Act July 27, 1961.
 
4
Cass. (October 31, 1997), Pas. 1997, I, 1105 and Cass. (January 19, 1984), J T. (1984), 638.
 
5
Verlinden/Boone/van den Bussche, “Cost Contribution Arrangements: Belgium” (2001). International Transfer Pricing Journal, May/June, pp. 85–86.
 
6
Supreme Court (February 4, 1964), Pas. 1964, I, 594.
 
7
Court of Appeal Brussels (March 22, 1971), JPDF 1971, 105.
 
8
Court of Appeal Brussels (October 4, 1972), JPDF 1972, 311.
 
9
Commission for Accounting Standards (“CAS”) October 10, 2012. Advice 2012/13, No. 8.
 
10
CAS. Ibid. No. 9.
 
11
Directive 2013/34/EU of June 26, 2013 on annual financial statements, consolidated financial statements and related reports of certain types of undertaking. Amending Directive 2006/43/EC and repealing Directives 78/660/EEC and 83/349/EEC.
 
12
CAS (September 7, 2016). Advice 2016/16, No. 5.
 
13
Cass. (February 20, 1997). Pas. 1997, I, No. 100.
 
14
Com. ITC, no. 61/10.
 
15
Parl. Q. no. 199, DE CLIPPELE, September 19, 1992. Bull. Bell. No. 725, 601–604.
 
16
Com. BITC, No. 61/209.
 
Literature
Cauwenbergh P., (1998). Internationale Transfer Pricing, de Fiscale Behandeling van de Prijsbepaling van Grensoverschrijdende Intragroepscontracten (pp. 132–133). Antwerpen: Intersentia.
Verlinden, Boone, & van den Bussche. (2001, May/June). Cost contribution arrangements: Belgium. International Transfer Pricing Journal.
Metadata
Title
Belgium
Authors
Ann Gaublomme
Maria Panina
André Schaffers
Copyright Year
2021
Publisher
Springer International Publishing
Book
Intangibles in the World of Transfer Pricing

Print ISBN: 978-3-319-73331-9

Electronic ISBN: 978-3-319-73332-6

Copyright Year: 2021

DOI
https://doi.org/10.1007/978-3-319-73332-6_24

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