EmissionTrading: Accounting andTaxRegime in Belgium

Richelle Graulich, Isabelle

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Article (Scientific journals)

EmissionTrading: Accounting andTaxRegime in Belgium

Richelle Graulich, Isabelle

2008 • In Bulletin for International Fiscal Documentation, (8), p. 414-421

Peer reviewed

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https://hdl.handle.net/2268/342153

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Keywords :

droit fiscal - tax law - comptabilité - droits d'émission - régime fiscal - ETR - accounting and tax regime - Belgium

Abstract :

[fr] Analyse du régime comptable et fiscal, en Belgique, des droits d'émission Kyoto (ETR) reçu à titre gratuit par les entreprises.

Disciplines :

Tax law

Author, co-author :

Richelle Graulich, Isabelle ; Université de Liège - ULiège > Département de droit > Droit fiscal

Language :

English

Title :

EmissionTrading: Accounting andTaxRegime in Belgium

Alternative titles :

[fr] Droits d'émission: comptabilisation et régime fiscal en Belgique

Original title :

[en] EmissionTrading: Accounting andTaxRegime in Belgium

Publication date :

August 2008

Journal title :

Bulletin for International Fiscal Documentation

ISSN :

0007-4624

Publisher :

International Bureau of Fiscal Documentation, Amsterdam, Netherlands

Issue :

Pages :

414-421

Peer reviewed :

Peer reviewed

Development Goals :

13. Climate action

Available on ORBi :

since 28 February 2026

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