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8 results on '"Hinnekens, Philippe"'

1. Un nouveau droit des biens ? Une nouvelle dimension pour la structuration des projets immobiliers (publics) partie 2

Author

USL-B - Centre de droit privé, USL-B - Centre interdisciplinaire de recherches en droit constitutionnel et administratif (CIRC), Rixhon, Maëlle, Hinnekens, Philippe, Lauwereins, Roxane, USL-B - Centre de droit privé, USL-B - Centre interdisciplinaire de recherches en droit constitutionnel et administratif (CIRC), Rixhon, Maëlle, Hinnekens, Philippe, and Lauwereins, Roxane

Abstract

Une étude de cas : la superposition d’un immeuble de bureaux existant avec un bâtiment supplémentaire de quatre étages composé d’un parking public (aspects de droit public et de droit fiscal).

Published
2021

2. Het nieuwe goederenrecht? Een nieuwe dimensie voor de structurering van (publieke) vastgoedprojecten (3/3)

Author

USL-B - Centre de droit privé, USL-B - Centre interdisciplinaire de recherches en droit constitutionnel et administratif (CIRC), Lauwereins, Roxane, Rixhon, Maëlle, Hinnekens, Philippe, USL-B - Centre de droit privé, USL-B - Centre interdisciplinaire de recherches en droit constitutionnel et administratif (CIRC), Lauwereins, Roxane, Rixhon, Maëlle, and Hinnekens, Philippe

Abstract

Een praktische casus: topping-up van een bestaand kantoorgebouw met een bijkomende verdieping bestaande uit een publieke parking (fiscaal- en publiekrecht aspecten).

Published
2021

3. Belgium

Author

Smet, Patrick and Hinnekens, Philippe

Subjects
Belgium -- Tax policy, Stock redemption -- Taxation, Corporation law -- Belgium, Banking, finance and accounting industries, Business, Business, international
Abstract

Share buy-backs are not common in Belgium, possibly due to the legal complexity of the buy-back process. Belgian company law sets out a number of requirements for share buy-backs, including authorization by a shareholders' meeting and the necessity for making the buy-back offer available to all shareholders on equal terms. Buy-backs have, therefore, related mainly to employee stock options, a situation which is not governed by the same rules. Belgian tax law treats a buy-back as a dividend distribution, which means shareholders are not liable to income taxation.

Published
1998

5. The European court of justice and domestic law of tax procedure: a critical analysis

Author

Hinnekens, Luc, Hinnekens, Philippe, Maisto, Guglielmo, Maisto, Guglielmo (ORCID:0000-0002-6474-3079), Hinnekens, Luc, Hinnekens, Philippe, Maisto, Guglielmo, and Maisto, Guglielmo (ORCID:0000-0002-6474-3079)

Abstract

This contribution examines the ECJ decisions dealing with the relationship between tax procedure rules and European Union law

Published
2008

8. Why Belgian hybrids are under fire.

Author

Hinnekens, Philippe

Subjects
TAX planning, INCOME tax, TAX exemption, TAXATION of business partnerships
Abstract

Examines the detail behind the challenge to Belgian hybrid entities in cross-border tax planning. Transparency of a French société civile immobilière for French income-tax purposes; Criteria for tax transparency; Way in which the mismatch of classification in two or more jurisdictions can give rise to international tax exemption; Application of the Organization for Economic Cooperation and Development Model Tax Convention to partnerships.

Published
2003

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