Paper published on a website (Scientific congresses and symposiums)
Social enterprises in Belgium since the Code of Companies and Associations – new legal frameworks v. unchanged fiscal policy: new deal or window dressing?
Social Entrepreneurship; Business Law, Commercial Law, Corporation Law; Business Taxes
Abstract :
[en] EU and OECD share the objective of building more inclusive economies and societies.
Social enterprises, by combining the creation of economic value with the achievement
of social objectives, are expected to play a key role in achieving this objective and
should, for this reason, be encouraged, notably through national legal and fiscal
measures. This appropriate legal and fiscal framework is not a reality in Belgium. The
Belgian legislator did not take the opportunity of the recent reform of the law on legal
persons to implement the international recommendations. It is true that new legal
frameworks have been proposed on the normative market (including a new
accreditation system for social enterprises). However, the impact of these innovations
is limited because they do not go beyond the stage of mere institutional recognition. In
the strategy of our legislator, social enterprises are not the “core target”.
Disciplines :
Tax law
Author, co-author :
Garroy, Sabine ; Université de Liège - ULiège > Département de droit > Droit fiscal des petites entreprises
Language :
French
Title :
Social enterprises in Belgium since the Code of Companies and Associations – new legal frameworks v. unchanged fiscal policy: new deal or window dressing?
