{"id":4319,"date":"2021-04-28T11:20:38","date_gmt":"2021-04-28T11:20:38","guid":{"rendered":"https:\/\/leyton.majjane.agency\/be\/?post_type=white_paper&p=6943"},"modified":"2024-09-13T17:32:34","modified_gmt":"2024-09-13T17:32:34","slug":"recherche-scientifique-et-pr-prof-le-role-central-de-belspo-confirme","status":"publish","type":"whitepaper","link":"https:\/\/leyton.com\/be\/insights\/white-papers\/recherche-scientifique-et-pr-prof-le-role-central-de-belspo-confirme\/","title":{"rendered":"Recherche scientifique et Pr.Prof. : le r\u00f4le central de \u2018Belspo\u2019 confirm\u00e9"},"content":{"rendered":"\n

La Cour d\u2019appel d\u2019Anvers confirme que l\u2019avis de Belspo concernant la dispense partielle de versement du pr\u00e9compte professionnel dans le cadre de la recherche scientifique est \u2018contraignant\u2019, m\u00eame s\u2019il concerne d\u2019anciens dossiers pour lesquels la notification \u00e0 Belspo (sous un r\u00e9gime transitoire) n\u2019\u00e9tait pas encore obligatoire (Anvers, 16 mars 2021).<\/strong><\/p>\n\n\n\n

En 2013, la l\u00e9gislation fut adapt\u00e9e. L\u2019un des motifs \u00e9tait que, jusqu\u2019alors, il n\u2019existait aucune d\u00e9fi nition l\u00e9gale de ce qu\u2019il fallait entendre par \u201cprojets ou programmes de recherche ou de d\u00e9veloppement\u201d, ce qui avait donn\u00e9 lieu \u00e0 des interpr\u00e9tations contradictoires. Une application diff\u00e9rente du r\u00e9gime de dispense (selon l\u2019inspecteur concern\u00e9 et son pouvoir d\u2019appr\u00e9ciation) entra\u00eene une in\u00e9galit\u00e9 de traitement entre les entreprises. Les b\u00e9n\u00e9fi ciaires du r\u00e9gime peuvent \u00eatre plac\u00e9s dans une situation d\u2019avantage ou de d\u00e9savantage concurrentiel en raison de cette diff\u00e9rence de traitement, qui peut m\u00eame \u00eatre arbitraire dans certains cas. En outre, il y a le constat que les fonctionnaires fi scaux concern\u00e9s ne disposent pas des connaissances techniques re – quises pour \u00e9valuer si une activit\u00e9 peut \u00eatre qualifi \u00e9e ou non de recherche et d\u00e9veloppement (\u2018R&D\u2019); (voyez le rapport de la Cour des comptes \u00e0 la Chambre des repr\u00e9sentants, Bruxelles, 13 ao\u00fbt 2013, p. 8 qui est disponible sur www.ccrek.be > Publications > Aper\u00e7u chronologique > Etat f\u00e9d\u00e9ral). Une solution a donc \u00e9t\u00e9 recherch\u00e9e pour garantir que la dispense soit appliqu\u00e9e de mani\u00e8re aussi uniforme et objective que possible.<\/p>\n\n\n\n

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T\u00e9l\u00e9charger le dossier<\/a><\/div>\n<\/div>\n<\/div>\n\n\n\n\n<\/div>\n\n\n
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La Cour d\u2019appel d\u2019Anvers confirme que l\u2019avis de Belspo concernant la dispense partielle de versement du pr\u00e9compte professionnel dans le cadre de la recherche scientifique est \u2018contraignant\u2019, m\u00eame s\u2019il concerne d\u2019anciens dossiers pour lesquels la notification \u00e0 Belspo (sous un r\u00e9gime transitoire) n\u2019\u00e9tait pas encore obligatoire (Anvers, 16 mars 2021). En 2013, la l\u00e9gislation fut […]<\/p>\n","protected":false},"author":1,"featured_media":4324,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[59],"tags":[],"expertise":[],"class_list":["post-4319","whitepaper","type-whitepaper","status-publish","format-standard","has-post-thumbnail","hentry","category-dispense-partielle-du-precompte-professionnel-pour-la-rd"],"acf":[],"yoast_head":"\nLivre blanc: Le r\u00f4le central de \u2018Belspo\u2019 confirm\u00e9 - Belgique - Leyton<\/title>\n<meta name=\"description\" content=\"La Cour d\u2019appel d\u2019Anvers confirme que l\u2019avis de Belspo concernant la dispense partielle de versement du pr\u00e9compte professionnel dans le cadre de la recherche scientifique est \u2018contraignant\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leyton.com\/be\/insights\/white-papers\/recherche-scientifique-et-pr-prof-le-role-central-de-belspo-confirme\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Recherche scientifique et Pr.Prof. : le r\u00f4le central de \u2018Belspo\u2019 confirm\u00e9\" \/>\n<meta property=\"og:description\" content=\"La Cour d\u2019appel d\u2019Anvers confirme que l\u2019avis de Belspo concernant la dispense partielle de versement du pr\u00e9compte professionnel dans le cadre de la recherche scientifique est \u2018contraignant\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leyton.com\/be\/insights\/white-papers\/recherche-scientifique-et-pr-prof-le-role-central-de-belspo-confirme\/\" \/>\n<meta property=\"og:site_name\" content=\"Leyton\" \/>\n<meta property=\"article:modified_time\" content=\"2024-09-13T17:32:34+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/leyton.com\\\/be\\\/insights\\\/white-papers\\\/recherche-scientifique-et-pr-prof-le-role-central-de-belspo-confirme\\\/\",\"url\":\"https:\\\/\\\/leyton.com\\\/be\\\/insights\\\/white-papers\\\/recherche-scientifique-et-pr-prof-le-role-central-de-belspo-confirme\\\/\",\"name\":\"Livre blanc: Le r\u00f4le central de \u2018Belspo\u2019 confirm\u00e9 - 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