Belgian Corporate Tax Reforms 2018-19

AuthorPhilippe Malherbe
Pages29-42
Comparative studies ๎† peer-reviewed
https://doi.org/10.6092/issn.2036-3583/9658
Studi Tributari Europei. Vol.8 (2018)
ISSN 2036-3583
๎€ฃ๎€ณ๎‰๎€ผ๎ƒ๎€๎Ž ๎€ซ๎’๎ก๎•๎’๎ก๎€๎ช๎€ณ ๎ฉ๎€๎ต ๎ ๎€ณ๎€ธ๎’๎ก๎Œ๎ฃ ๎ฌ๎บ๎“๎€ด๎„ข๎“๎
๎”๎€๎ƒ๎‰๎ƒ๎•๎•๎€ณ ๎‹๎€๎‰๎€๎€ณ๎ก๎€ค๎€ณ๎‚พ
๎‘๎€ฌ๎ช๎’๎€ค๎€ณ๎ก ๎ฌ๎บ๎“๎
๎€œ๎€ค๎ฃ๎ช๎ก๎€๎€ฌ๎ช
๎€ซ๎’๎ก๎•๎’๎ก๎€๎ช๎ƒ๎’๎Ž๎ฃ ๎€๎ก๎€ณ ๎€ ๎ฑ๎€ณ๎€๎ƒ๎€ฌ๎‰๎€ณ ๎€ธ๎’๎ก ๎ฃ๎€๎€๎ก๎€ณ๎€๎’๎‰๎€ฐ๎€ณ๎ก๎ฃ ๎ช๎’ ๎ƒ๎Ž๎€ฐ๎ƒ๎ก๎€ณ๎€ฌ๎ช๎‰๎ท ๎’๎•๎€ณ๎ก๎€๎ช๎€ณ ๎€ค๎ฎ๎ฃ๎ƒ๎Ž๎€ณ๎ฃ๎ฃ ๎€๎Ž๎€ฐ ๎€๎’๎•๎€ณ๎€ธ๎ฎ๎‰๎‰๎ท ๎Œ๎€๎‡๎€ณ
๎•๎ก๎’๎พ๎ช๎™ ๎€ซ๎’๎ก๎•๎’๎ก๎€๎ช๎€ณ ๎ƒ๎Ž๎€ฌ๎’๎Œ๎€ณ ๎ช๎€๎ต ๎ƒ๎ฃ ๎€ ๎€ฌ๎’๎Ž๎ฑ๎€ณ๎Ž๎ƒ๎€ณ๎Ž๎ช ๎ณ๎€๎ท ๎€ธ๎’๎ก ๎ช๎€๎€ณ ๎ฑ๎€๎ก๎ƒ๎’๎ฎ๎ฃ ๎…๎ฎ๎ก๎ƒ๎ฃ๎€ฐ๎ƒ๎€ฌ๎ช๎ƒ๎’๎Ž๎ฃ ๎ช๎’ ๎ƒ๎Ž๎€ฐ๎ƒ๎ก๎€ณ๎€ฌ๎ช๎‰๎ท ๎€ฌ๎’๎‰๎‰๎€ณ๎€ฌ๎ช
๎ช๎€๎ต ๎€๎Ž๎€ฐ ๎€ฐ๎€ณ๎ก๎ƒ๎ฑ๎€ณ ๎ก๎€ณ๎ฑ๎€ณ๎Ž๎ฎ๎€ณ ๎€ธ๎ก๎’๎Œ ๎ฃ๎ฎ๎€ฌ๎€ ๎•๎ก๎’๎พ๎ช๎ฃ ๎ณ๎€๎€ณ๎Ž ๎ช๎€๎€ณ ๎€ค๎ฎ๎ฃ๎ƒ๎Ž๎€ณ๎ฃ๎ฃ ๎ƒ๎ฃ ๎’๎•๎€ณ๎ก๎€๎ช๎€ณ๎€ฐ ๎ณ๎ƒ๎ช๎€ ๎€ ๎ก๎€ณ๎‰๎€ณ๎ฑ๎€๎Ž๎ช ๎ช๎€ณ๎ก๎ก๎ƒ๎
๎ช๎’๎ก๎ƒ๎€๎‰ ๎Ž๎€ณ๎ต๎ฎ๎ฃ๎€ฎ ๎ณ๎ƒ๎ช๎€๎’๎ฎ๎ช ๎ฎ๎Ž๎€ฌ๎’๎Œ๎•๎€ณ๎ช๎ƒ๎ช๎ƒ๎ฑ๎€ณ๎‰๎ท ๎€ฐ๎€ณ๎ช๎€ณ๎ก๎ก๎ƒ๎Ž๎€ผ ๎ช๎€๎’๎ฃ๎€ณ ๎€ค๎ฎ๎ฃ๎ƒ๎Ž๎€ณ๎ฃ๎ฃ๎€ณ๎ฃ ๎€ธ๎ก๎’๎Œ ๎€๎€ฌ๎œ๎ฎ๎ƒ๎ก๎ƒ๎Ž๎€ผ ๎ช๎€๎€๎ช ๎Ž๎€ณ๎ต๎ฎ๎ฃ๎Ž๎’๎ก
๎€ฌ๎’๎Ž๎€ฐ๎’๎Ž๎ƒ๎Ž๎€ผ ๎€๎€ค๎ฎ๎ฃ๎€ณ๎™ ๎‚๎Ž ๎€ ๎€ฌ๎€๎€๎Ž๎€ผ๎ƒ๎Ž๎€ผ ๎€ค๎ฎ๎ฃ๎ƒ๎Ž๎€ณ๎ฃ๎ฃ ๎€ณ๎Ž๎ฑ๎ƒ๎ก๎’๎Ž๎Œ๎€ณ๎Ž๎ช ๎€๎Ž๎€ฐ ๎ƒ๎Ž ๎ฟ๎ฎ๎€ฌ๎ช๎ฎ๎€๎ช๎ƒ๎Ž๎€ผ ๎€ฌ๎’๎Œ๎•๎€ณ๎ช๎ƒ๎ช๎ƒ๎ฑ๎€ณ ๎€ฌ๎’๎Ž๎€ฐ๎ƒ๎ช๎ƒ๎’๎Ž๎ฃ
๎€ค๎€ณ๎ช๎ณ๎€ณ๎€ณ๎Ž ๎ช๎€๎€ณ ๎…๎ฎ๎ก๎ƒ๎ฃ๎€ฐ๎ƒ๎€ฌ๎ช๎ƒ๎’๎Ž๎ฃ๎€ฎ ๎€ฌ๎’๎ก๎•๎’๎ก๎€๎ช๎€ณ ๎ƒ๎Ž๎€ฌ๎’๎Œ๎€ณ ๎ช๎€๎ต ๎€๎€๎ฃ ๎ช๎’ ๎€ณ๎ฑ๎’๎‰๎ฑ๎€ณ๎™ ๎€ฃ๎€ณ๎‰๎€ผ๎ƒ๎ฎ๎Œ ๎€๎€๎ฃ ๎€ฐ๎’๎Ž๎€ณ ๎ฃ๎’๎ค ๎ณ๎€ณ ๎ณ๎ƒ๎‰๎‰ ๎’๎ฎ๎ช๎
๎‰๎ƒ๎Ž๎€ณ ๎ช๎€๎€ณ ๎ƒ๎Ž๎ƒ๎ช๎ƒ๎€๎‰ ๎•๎’๎ฃ๎ƒ๎ช๎ƒ๎’๎Ž ๎€๎Ž๎€ฐ ๎€ฐ๎€ณ๎ฃ๎€ฌ๎ก๎ƒ๎€ค๎€ณ ๎ช๎€๎€ณ ๎€ณ๎ฑ๎’๎‰๎ฎ๎ช๎ƒ๎’๎Ž๎ฃ๎™ ๎ฉ๎€๎€ณ ๎€ธ๎’๎€ฌ๎ฎ๎ฃ ๎’๎€ธ ๎ƒ๎Ž๎ช๎€ณ๎ก๎Ž๎€๎ช๎ƒ๎’๎Ž๎€๎‰ ๎ช๎€๎ต ๎€ฌ๎’๎Œ๎•๎€ณ๎ช๎ƒ๎ช๎ƒ๎’๎Ž
๎€ค๎€ณ๎ช๎ณ๎€ณ๎€ณ๎Ž ๎ฃ๎ช๎€๎ช๎€ณ๎ฃ ๎ƒ๎ฃ ๎€ฌ๎‰๎€ณ๎€๎ก๎‰๎ท ๎ฃ๎€๎ƒ๎€ธ๎ช๎ƒ๎Ž๎€ผ๎™ ๎€ซ๎’๎Œ๎•๎‰๎ƒ๎€ฌ๎€๎ช๎€ณ๎€ฐ ๎€๎Ž๎€ฐ ๎Ž๎’๎ช ๎ช๎ก๎€๎Ž๎ฃ๎•๎€๎ก๎€ณ๎Ž๎ช ๎Ž๎ƒ๎€ฌ๎€๎€ณ๎ฃ ๎€๎ก๎€ณ ๎ฎ๎Ž๎€ฐ๎€ณ๎ก ๎พ๎ก๎€ณ ๎€ธ๎ก๎’๎Œ
๎€ฃ๎€ฒ๎”๎ข ๎€๎Ž๎€ฐ ๎€œ๎ฉ๎€œ๎€ฏ ๎€๎Ž๎€ฐ ๎€๎ก๎€ณ ๎€ผ๎€ณ๎ช๎ช๎ƒ๎Ž๎€ผ ๎’๎ฎ๎ช ๎’๎€ธ ๎€ธ๎€๎ฃ๎€๎ƒ๎’๎Ž๎™ ๎ฉ๎’ ๎ƒ๎Ž๎€ฌ๎ก๎€ณ๎€๎ฃ๎€ณ ๎ƒ๎ช๎ฃ ๎ƒ๎Ž๎ช๎€ณ๎ก๎Ž๎€๎ช๎ƒ๎’๎Ž๎€๎‰ ๎€ฌ๎’๎Œ๎•๎€ณ๎ช๎ƒ๎ช๎ƒ๎ฑ๎€ณ๎Ž๎€ณ๎ฃ๎ฃ๎€ฎ
๎€ฃ๎€ณ๎‰๎€ผ๎ƒ๎ฎ๎Œ ๎Ž๎€ณ๎€ณ๎€ฐ๎€ณ๎€ฐ ๎€ ๎‰๎’๎ณ๎€ณ๎ก ๎Ž๎’๎Œ๎ƒ๎Ž๎€๎‰ ๎ก๎€๎ช๎€ณ๎€ฎ ๎€ ๎ช๎€๎ต ๎€ฌ๎’๎Ž๎ฃ๎’๎‰๎ƒ๎€ฐ๎€๎ช๎ƒ๎’๎Ž ๎ก๎€ณ๎€ผ๎ƒ๎Œ๎€ณ๎€ฎ ๎€๎Ž๎€ฐ ๎€ ๎“๎บ๎บ๎˜ ๎€ฐ๎ƒ๎ฑ๎ƒ๎€ฐ๎€ณ๎Ž๎€ฐ ๎ก๎€ณ๎€ฌ๎€ณ๎ƒ๎ฑ๎€ณ๎€ฐ
๎€ณ๎ต๎€ณ๎Œ๎•๎ช๎ƒ๎’๎Ž๎™ ๎ฉ๎€๎’๎ฃ๎€ณ ๎Œ๎€ณ๎€๎ฃ๎ฎ๎ก๎€ณ๎ฃ ๎€๎ก๎€ณ ๎’๎€ธ ๎€ ๎Ž๎€๎ช๎ฎ๎ก๎€ณ ๎ช๎’ ๎€ฐ๎€ณ๎€ฌ๎ก๎€ณ๎€๎ฃ๎€ณ ๎ก๎€ณ๎ฑ๎€ณ๎Ž๎ฎ๎€ณ๎™ ๎ฉ๎€๎€ณ ๎€ผ๎’๎ฑ๎€ณ๎ก๎Ž๎Œ๎€ณ๎Ž๎ช ๎ช๎’๎’๎‡ ๎€ ๎€ธ๎€ณ๎ณ
๎Œ๎€ณ๎€๎ฃ๎ฎ๎ก๎€ณ๎ฃ ๎ช๎’ ๎ช๎ก๎ท ๎€๎Ž๎€ฐ ๎ƒ๎Ž๎€ฌ๎ก๎€ณ๎€๎ฃ๎€ณ ๎ช๎€๎€ณ ๎ช๎€๎ต ๎€ค๎€๎ฃ๎€ณ๎€ฎ ๎ฃ๎•๎€ณ๎€ฌ๎ช๎€๎€ฌ๎ฎ๎‰๎€๎ก๎‰๎ท ๎€ค๎ท ๎€ฌ๎€๎•๎•๎ƒ๎Ž๎€ผ ๎€ฌ๎€๎ก๎ก๎ท ๎€ธ๎’๎ก๎ณ๎€๎ก๎€ฐ๎ฃ๎€ฎ ๎€๎Ž๎€ฐ ๎’๎ช๎€๎€ณ๎ก๎
๎ณ๎ƒ๎ฃ๎€ณ ๎€ณ๎ฃ๎ฃ๎€ณ๎Ž๎ช๎ƒ๎€๎‰๎‰๎ท ๎€ค๎ท ๎€ฌ๎’๎ก๎ก๎€ณ๎€ฌ๎ช๎ƒ๎Ž๎€ผ ๎ช๎€ณ๎€ฌ๎€๎Ž๎ƒ๎€ฌ๎€๎‰ ๎€๎Ž๎’๎Œ๎€๎‰๎ƒ๎€ณ๎ฃ ๎€๎Ž๎€ฐ ๎€ค๎ท ๎Ž๎€ณ๎€๎ก๎‰๎ท๎€ฐ๎’๎ƒ๎Ž๎€ผ ๎€๎ณ๎€๎ท ๎ณ๎ƒ๎ช๎€ ๎๎‚๎€ฏ๎™ ๎‚๎ช ๎€๎’๎ณ๎€ณ๎ฑ๎€ณ๎ก
๎ฃ๎€ณ๎€ณ๎Œ๎ฃ ๎ช๎€๎€๎ช ๎ช๎€๎€ณ ๎€ผ๎’๎ฑ๎€ณ๎ก๎Ž๎Œ๎€ณ๎Ž๎ช ๎ก๎€๎ช๎€๎€ณ๎ก ๎€๎’๎•๎€ณ๎ฃ ๎€ธ๎’๎ก ๎€ ๎€ผ๎ก๎’๎ณ๎ช๎€ ๎’๎€ธ ๎ช๎€๎€ณ ๎ช๎€๎ต ๎€ค๎€๎ฃ๎€ณ ๎€ฐ๎ฎ๎€ณ ๎ช๎’ ๎ƒ๎Œ๎•๎ก๎’๎ฑ๎ƒ๎Ž๎€ผ ๎€ณ๎€ฌ๎’๎Ž๎’๎Œ๎ƒ๎€ฌ
๎€ฌ๎’๎Ž๎€ฐ๎ƒ๎ช๎ƒ๎’๎Ž๎ฃ๎€ฎ ๎Ž๎’๎ช๎€๎€ค๎‰๎ท ๎ช๎€๎€๎Ž๎‡๎ฃ ๎ช๎’ ๎€ ๎ˆ’๎ก๎€ณ๎ฟ๎€ณ๎ต ๎€ณ๎ป๎€ณ๎€ฌ๎ช๎ˆ“ ๎’๎€ธ ๎ช๎€๎€ณ ๎ช๎€๎ต ๎€ฌ๎ฎ๎ช๎ฃ๎™ ๎‚๎Ž ๎ช๎€๎€ณ ๎Œ๎€ณ๎€๎Ž๎ช๎ƒ๎Œ๎€ณ๎€ฎ ๎ช๎€๎€ณ ๎€ค๎ฎ๎€ฐ๎€ผ๎€ณ๎ช ๎€ฐ๎€ณ๎พ๎€ฌ๎ƒ๎ช
๎ƒ๎ฃ ๎‰๎ƒ๎‡๎€ณ๎‰๎ท ๎ช๎’ ๎ƒ๎Ž๎€ฌ๎ก๎€ณ๎€๎ฃ๎€ณ๎™ ๎ฉ๎€๎€ณ ๎€ณ๎ต๎€ณ๎Œ๎•๎ช๎ƒ๎’๎Ž ๎€ฌ๎’๎Ž๎€ฐ๎ƒ๎ช๎ƒ๎’๎Ž๎ฃ ๎’๎€ธ ๎€ฌ๎€๎•๎ƒ๎ช๎€๎‰ ๎€ผ๎€๎ƒ๎Ž๎ฃ ๎’๎Ž ๎ฃ๎€๎€๎ก๎€ณ๎ฃ๎€ฎ ๎Ž๎’๎ณ ๎€๎‰๎ƒ๎€ผ๎Ž๎€ณ๎€ฐ ๎’๎Ž ๎ช๎€๎€ณ ๎€ฐ๎ƒ๎ฑ๎
๎ƒ๎€ฐ๎€ณ๎Ž๎€ฐ ๎ก๎€ณ๎€ฌ๎€ณ๎ƒ๎ฑ๎€ณ๎€ฐ ๎€ณ๎ต๎€ณ๎Œ๎•๎ช๎ƒ๎’๎Ž๎€ฎ ๎ณ๎ƒ๎‰๎‰ ๎Ž๎’๎ช ๎€๎ฎ๎ก๎ช ๎ช๎ท๎•๎ƒ๎€ฌ๎€๎‰ ๎‹๎๎€ฒ๎ฃ๎™ ๎ข๎ƒ๎Œ๎•๎‰๎ƒ๎พ๎€ฌ๎€๎ช๎ƒ๎’๎Ž ๎ณ๎€๎ฃ ๎’๎Ž๎‰๎ท ๎•๎€๎ƒ๎€ฐ ๎‰๎ƒ๎•๎๎ฃ๎€ณ๎ก๎ฑ๎ƒ๎€ฌ๎€ณ
๎€ณ๎ฑ๎€ณ๎Ž ๎ช๎€๎’๎ฎ๎€ผ๎€ ๎ช๎€๎€ณ ๎พ๎Ž๎€๎Ž๎€ฌ๎€ณ ๎Œ๎ƒ๎Ž๎ƒ๎ฃ๎ช๎€ณ๎ก ๎ณ๎€๎ฃ ๎…๎’๎ฎ๎ก๎Ž๎€๎‰๎ƒ๎ฃ๎ช ๎€ค๎ท ๎•๎ก๎’๎€ธ๎€ณ๎ฃ๎ฃ๎ƒ๎’๎Ž ๎€๎Ž๎€ฐ ๎ณ๎€๎ฃ ๎ช๎€๎ฎ๎ฃ ๎Ž๎’๎ช ๎ฃ๎ฎ๎ฃ๎•๎€ณ๎€ฌ๎ช ๎’๎€ธ ๎ณ๎ƒ๎‰๎‰๎
๎ƒ๎Ž๎€ผ๎‰๎ท ๎ฃ๎ฎ๎•๎•๎‰๎ท๎ƒ๎Ž๎€ผ ๎ณ๎’๎ก๎‡ ๎ช๎’ ๎ช๎€๎€ณ ๎Ž๎’๎€ค๎‰๎€ณ ๎ช๎ก๎€๎€ฐ๎€ณ ๎’๎€ธ ๎ช๎€๎ต ๎‰๎€๎ณ๎ท๎€ณ๎ก๎™ ๎€œ๎ฉ๎€œ๎€ฏ ๎€ฌ๎’๎Œ๎•๎‰๎ƒ๎€๎Ž๎€ฌ๎€ณ ๎ณ๎€๎ฃ ๎€ฌ๎‰๎ฎ๎Œ๎ฃ๎ท ๎’๎Ž ๎ฃ๎’๎Œ๎€ณ
๎ช๎’๎•๎ƒ๎€ฌ๎ฃ ๎€ค๎ฎ๎ช ๎ฎ๎Ž๎€ฌ๎’๎Ž๎ฑ๎ƒ๎Ž๎€ฌ๎€ณ๎€ฐ ๎’๎Ž ๎’๎ช๎€๎€ณ๎ก ๎’๎Ž๎€ณ๎ฃ๎™ ๎ฉ๎€๎€๎ช ๎ƒ๎ฃ ๎ฎ๎Ž๎€ฐ๎€ณ๎ก๎ฃ๎ช๎€๎Ž๎€ฐ๎€๎€ค๎‰๎€ณ๎€ฎ ๎ฃ๎ƒ๎Ž๎€ฌ๎€ณ ๎€œ๎ฉ๎€œ๎€ฏ ๎Œ๎€๎ท ๎€ค๎€ณ ๎€๎Ž๎€๎‰๎ท๎ฃ๎€ณ๎€ฐ ๎€๎ฃ
๎€ ๎Œ๎’๎ฑ๎€ณ ๎€ค๎ท ๎‰๎€๎ก๎€ผ๎€ณ ๎€ฒ๎ญ ๎€ฌ๎’๎ฎ๎Ž๎ช๎ก๎ƒ๎€ณ๎ฃ ๎ช๎’ ๎€ฐ๎€ณ๎•๎ก๎ƒ๎ฑ๎€ณ ๎ฃ๎Œ๎€๎‰๎‰๎€ณ๎ก ๎’๎Ž๎€ณ๎ฃ ๎’๎€ธ ๎„ก ๎€๎€๎ก๎Œ๎€ธ๎ฎ๎‰๎ ๎„ก ๎€ฌ๎’๎Œ๎•๎€ณ๎ช๎ƒ๎ช๎ƒ๎ฑ๎€ณ ๎€๎€ฐ๎ฑ๎€๎Ž๎ช๎€๎€ผ๎€ณ๎ฃ
๎ณ๎€๎€ณ๎Ž ๎ฑ๎ท๎ƒ๎Ž๎€ผ ๎€ธ๎’๎ก ๎‹๎๎€ฒ๎ฃ๎ˆ• ๎ƒ๎Ž๎ฑ๎€ณ๎ฃ๎ช๎Œ๎€ณ๎Ž๎ช๎™ ๎ฉ๎€๎€๎ช ๎€œ๎ฉ๎€œ๎€ฏ ๎ƒ๎Œ๎•๎‰๎€ณ๎Œ๎€ณ๎Ž๎ช๎€๎ช๎ƒ๎’๎Ž ๎ณ๎ƒ๎‰๎‰ ๎€๎ฎ๎ก๎ช ๎‹๎๎€ฒ๎ฃ๎€ฎ ๎€ค๎ฎ๎ช ๎ฃ๎€๎’๎ฎ๎‰๎€ฐ
๎Ž๎’๎ช ๎€๎€๎Œ๎•๎€ณ๎ก ๎ƒ๎Ž๎ช๎€ณ๎ก๎Ž๎€๎ช๎ƒ๎’๎Ž๎€๎‰ ๎€ฌ๎’๎Œ๎•๎€ณ๎ช๎ƒ๎ช๎ƒ๎ฑ๎€ณ๎Ž๎€ณ๎ฃ๎ฃ ๎ช๎’๎’ ๎Œ๎ฎ๎€ฌ๎€๎€ฎ ๎ฃ๎ƒ๎Ž๎€ฌ๎€ณ ๎ƒ๎ช ๎ณ๎ƒ๎‰๎‰ ๎’๎€ฌ๎€ฌ๎ฎ๎ก ๎€ฒ๎ฎ๎ก๎’๎•๎€ณ๎๎ณ๎ƒ๎€ฐ๎€ณ๎™ ๎ฉ๎€๎€ณ ๎ก๎€ณ๎€๎‰๎‰๎ท
๎ฃ๎Œ๎€๎ก๎ช ๎•๎’๎‰๎ƒ๎€ฌ๎ท ๎Œ๎’๎ฑ๎€ณ ๎€ธ๎’๎ก ๎ช๎€๎€ณ ๎€ฒ๎ญ ๎€ฌ๎’๎ฎ๎‰๎€ฐ ๎€ค๎€ณ ๎ช๎’ ๎€ฌ๎€๎•๎ช๎ฎ๎ก๎€ณ ๎‹๎๎€ฒ๎ฃ๎ˆ• ๎€ค๎ก๎’๎€๎€ฐ๎‰๎ท ๎ฎ๎Ž๎ช๎€๎ต๎€ณ๎€ฐ ๎•๎ก๎’๎พ๎ช๎ฃ ๎ช๎€๎ก๎’๎ฎ๎€ผ๎€ ๎€ ๎‡๎ƒ๎Ž๎€ฐ
๎’๎€ธ ๎€ซ๎€ซ๎€ซ๎ฉ๎€ฃ ๎ช๎€๎€๎ช ๎ณ๎’๎ฎ๎‰๎€ฐ ๎€ค๎€ณ๎Ž๎€ณ๎พ๎ช ๎€ฐ๎ƒ๎ก๎€ณ๎€ฌ๎ช๎‰๎ท ๎ช๎€๎€ณ ๎€ฒ๎ญ ๎€ค๎ฎ๎€ฐ๎€ผ๎€ณ๎ช๎™
๎†๎€ณ๎ท๎ณ๎’๎ก๎€ฐ๎ฃ๎€ญ ๎€ฌ๎’๎ก๎•๎’๎ก๎€๎ช๎€ณ ๎ช๎€๎ต๎ค ๎€ฃ๎€ณ๎‰๎€ผ๎ƒ๎ฎ๎Œ๎ค ๎ก๎€ณ๎€ธ๎’๎ก๎Œ๎ค ๎€œ๎ฉ๎€œ๎€ฏ๎™
๎‚พ๎ญ๎Ž๎ƒ๎ฑ๎€ณ๎ก๎ฃ๎ƒ๎ช๎„ ๎€ฌ๎€๎ช๎€๎’๎‰๎ƒ๎œ๎ฎ๎€ณ ๎€ฐ๎€ณ ๎ˆ๎’๎ฎ๎ฑ๎€๎ƒ๎Ž ๎–๎€ฃ๎€ณ๎‰๎€ผ๎ƒ๎ฎ๎Œ๎—๎ค ๏ƒ ๎•๎Œ๎€๎‰๎€๎€ณ๎ก๎€ค๎€ณ๎€ข๎Œ๎€๎‰๎€๎€ณ๎ก๎€ค๎€ณ๎™๎‰๎€๎ณ
Copyright ยฉ 2018 Studi Tributari Europei
The text in this work is licensed under the Creative Commons Attribution-NonCommercial License.
https://creativecommons.org/licenses/by-nc/4.0/
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