Company contribution
| Audit Id | 1450278985943 |
|---|---|
| Título | Company contribution |
| Tí tulo en el idioma original |
Vennootschapsbijdrage Dutch Cotisation à charge des sociétés French |
| Año | 2014 |
| Asunto |
Business and Industry Health and Social Care (incl. Welfare Benefits) |
| Tipo |
Compliance/Legality Performance |
| Tipo de acción |
Performed by single SAI |
| Descripción | In its report to the federal Parliament, the Court of Audit points out the shortcomings of the regulation and procedures concerning the company contribution paid by the companies liable to the company tax or non-resident income tax since 1 July 1992. The contribution is collected by the private social insurance funds and a national public fund, and afterwards transferred to a branch of the social security (INASTI-RSVZ) in order to finance the self-employed sector. It brought in an amount of 210 million euros in 2012. The Court of Audit noticed that the audit of the social insurance funds could be improved and that the system requires a better follow-up and evaluation. It recommends to ascertain which adjustments could lead to a more efficient collection of the company contribution, for instance in the light of a judgment of the Constitutional Court, which qualified this contribution as taxation. |
| Autor |
Belgium |
| Materiales |
Audit report Dutch English French |
| Contacto |
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