Exonération des subsides attribués par les Régions dans le cadre de l aide à la recherche et au développement
| Auteur | Anne Rayet |
| Fonction | Licenciée en droit, avec grande distinction de l'Université Libre de Bruxelles |
Depuis la loi du 23 décembre 2005, le CIR 92 exonérait déjà les primes de remise au travail et de transition professionnelle, ainsi que les subsides octroyés par les institutions régionales dans le cadre de la législation d'expansion économique (article 193 bis du CIR 92).
Depuis le 1er janvier 2007, sont également exonérés les primes et subsides octroyés à des sociétés par les mêmes institutions régionales, dans le cadre de l'aide à la recherche et au développement (nouvel article 193ter du CIR 92, inséré dans le CIR 92 par l'article 140 de la loi du 25 avril 2007, MB 8 mai 2007).
On ne comprend toujours pas pourquoi ce type d'exonérations est...
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