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This page displays the publications of the Court of Audit for topic 'Taxation'.

Click on a topic to display only the results of that topic.

  • The “Cayman Tax”
    full details
  • Auditing the SMEs subject to corporate income tax
    full details
  • Payments to Tax Havens
    full details
  • Expenditure during the Covid-19 crisis in the German-speaking Community - Support measures for businesses and individuals and compliance with public procurement regulations
    full details
  • Excise duties on energy products – Exemptions and refunds
    full details
  • Support Measures for Businesses and Individuals during Coronavirus (COVID-19) – Support Measures of the French Community
    full details
  • Support Measures for Businesses and Individuals during Coronavirus (COVID-19) – Support Measures of the Federal State
    full details
  • Support Measures for Businesses and Individuals during Coronavirus (COVID-19) – Support Measures of the Walloon Region
    full details
  • Support Measures for Businesses and Individuals during Coronavirus (COVID-19) – Support Measures of the Flemish authorities
    full details
  • CIT Tax Incentives for Research & Development (R&D)
    full details
  • Support Measures for Businesses and Individuals during Coronavirus (COVID-19) – Support Measures of the Brussels Capital Region, French Community Commission and of the Joint Community Commission
    full details
  • 178th General Report – Part III: General Account of the General Administration of the Federal State
    full details
  • 177th Report – Part IV : Federal State's Accounts for 2019 – Comments and tables
    full details
  • 176th Report – Part IV: Federal State's Accounts for 2018 – Tables
    full details
  • Permanent tax regularisations
    full details
  • International automatic exchange of tax information – Second evaluation report upon request of the Panama Commission
    full details
  • Follow-up audit regarding contributions and taxes on water withdrawals and releases
    full details
  • 32th Report of the Court of Audit, Comments and documents presented to the Parliament of the Walloon Region
    full details
  • International automatic exchange of tax information
    full details
  • 31th Report of the Court of Audit, Comments and documents presented to the Parliament of the Walloon Region
    full details
  • 176th General Report - General Administration of the Federal State
    full details
  • VAT on cross-border electronic services – the Mini One Stop Shop (MOSS)
    full details
  • Alimony and Child Support Payments Service (Secal) – Efficient Processing of Applications and Recovery of Claims
    full details
  • Report to the Federal Parliament : Exemption from Payment of the Withholding Tax on Professional Income - A Complex Scheme to Help Employers
    full details
  • Impact of the 2015 Horeca plan: flexible or casual working and overtime
    full details
  • 175th Report of the Court of Audit
    full details
  • Politique de sanction en matière d’impôts directs
    full details
  • Help with Filling out the Personal Income Tax Return
    full details
  • VAT refunds
    full details
  • Estimating tax revenue – Organisation and processes
    full details
  • 174th Report of the Court of Audit
    full details
  • Fighting fraud in the construction sector, the meat industry and among private security companies
    full details
  • Taxation based on signs and indications
    full details
  • Implementation of the European Framework Directive on Water in the Walloon region – Assessment of the water bodies quality management
    full details
  • 173th Report of the Court of Audit
    full details
  • Managing vehicle taxes in the Walloon Region
    full details
  • Federal finances: Collection of the inheritance tax
    full details
  • Organisation and Activity of the Tax Investigation Services
    full details
  • Taxes, contributions, and levies on water withdrawals and releases
    full details
  • 172th Report of the Court of Audit
    full details
  • Excise duties on tobacco products
    full details
  • Legal settlements for tax offenses
    full details
  • 26th Report of the Court of Audit, Comments and documents presented to the Parliament of the Walloon Region
    full details
  • Organization of the audit actions on personal income tax
    full details
  • Non-resident Taxation of natural Persons – Food for Thought about more efficient Tax Measures
    full details
  • 171th Report of the Court of Audit
    full details
  • International mutual assistance for tax recovery
    full details
  • Company contribution
    full details
  • Tax Measures for Taxpayers Facing Payment Difficulties
    full details
  • 25th Report of the Court of Audit, Comments and documents presented to the Parliament of the Walloon Region
    full details
  • 170th Report of the Court of Audit
    full details
  • Tax inspection of legal entities exempted from corporate income tax - follow-up audit
    full details
  • Processing and managing the personal income tax returns
    full details
  • Ruling Office - Handling of decisions related to advance tax rulings and permanent tax adjustments
    full details
  • Revaluation of Real Property after Alteration - Follow-up Audit
    full details
  • 169th Report of the Court of Audit
    full details
  • Intra-Community VAT Fraud. Follow-up audit in collaboration with the Dutch National Audit Office (Algemene Rekenkamer) and the German Court of Audit (Bundesrechnungshof)
    full details
  • Dealing with taxpayers who fail to submit their returns
    full details
  • Integrity Policy in Federal Tax Departments
    full details
  • Évaluation de la mise en oeuvre des recommandations de la Cour des comptes en matière de fraude fiscale
    full details
  • Mise en oeuvre des recommandations de la commission d'enquête parlementaire sur les grands dossiers de fraude fiscale. Analyse par la Cour des comptes du rapport des ministres compétents
    full details
  • The administration of outstanding debt
    full details
  • Belgian Tax Administration and international cooperation
    full details
  • 167th Report of the Court of Audit
    full details
  • Organization and working of the Special Tax Inspectorate (ISI – BBI)
    full details
  • Rational use of energy in buildings - Management of the financial support financed by the Energy Fund
    full details
  • Fraude Fiscale
    full details
  • 166th Report of the Court of Audit
    full details
  • Intra-community VAT Fraud
    full details
  • Collection and verification of advance levy on income derived from securities
    full details
  • 20th Report of the Court of Audit, Comments and documents presented to the Parliament of the Walloon Region
    full details
  • The administrative processing of direct tax appeals: Follow-up audit
    full details
  • The one-off tax discharge statement – Management and follow-up by the tax department
    full details
  • Le contrôle fiscal des assujettis à la TVA
    full details
  • Revaluation of real property after alteration
    full details
  • 18th Report of the Court of Audit, Comments and documents presented to the Parliament of the Walloon Region
    full details
  • The Court of Audit scrutinized the tax investigation division
    full details
  • Wage tax calculation and collection
    full details
  • Operations performed by the Customs and Excise administration for the account of other tax authorities
    full details
  • Prevention and repression of the spread of false self-employment
    full details
  • Administrative processing of complaints relating to direct taxes
    full details
  • The calculation of tax arrears
    full details
  • The use of income tax returs for taxing third party's income
    full details
  • Excise duties on mineral oils. Control under scrutiny
    full details
  • Comments on the annual report of the General Tax Administration
    full details
  • The fiscal supervision of corporate bodies that are not liable to corporation tax
    full details
  • Special system of taxation for foreign executives
    full details
  • The assessment of the contributions (taxes) in the personal income tax and the corporate income tax
    full details
  • Collection of the radio and television fee in the French Community
    full details
  • The tax credit for companies (article 289 bis, Income tax code 1992)
    full details
  • Tax control on real professional expenses
    full details
  • Corporate income tax return
    full details
  • Administration of the system of Participation Exemption - Fiscal years 1994 to 1996
    full details
  • Personal income tax return: nature and periodicity of the control of category "B" returns
    full details
  • Personal income tax return
    full details