Research team
Expertise
Legal consult, research projects and educational assistance concering Tax law.
Digitalisation and Tax (DigiTax).
Abstract
Digital transformation has caused changes in all aspects of human life. In the DigiTax project, we look at the tax implications of this process from two perspectives. First, we examine the challenges that digitalisation brings to the tax area. For example, in the digital economy multinationals have more opportunities to shift profits to low-tax countries. Where should these profits be taxed? Also, increasingly robots are entering the labor force market, from automated driving cars to chatbots. Should they be considered a separate taxable entity, and if so, how do these robots need to be taxed? More generally, we will look at: (a) which tax regimes come under pressure, (b) is there a need to change the traditional tax concepts and if so which new tax concepts can be developed to contribute to a fairer taxation, (c) who is legitimately authorized, and (d) how to implement the change? Second, and vice versa, we study the opportunities that digitalisation creates for the fairness of taxation and the efficiency and effectiveness of the tax authorities. For example, how can improved data mining algorithms or the inclusion of novel data sources help to develop more accurate, understandable and discrimination-free fraud detection systems that minimize tax non-compliance or tax-evasion? Or how can blockchain technology improve transparency, tax compliance and trust between authorities and taxpayers? We will specifically look at the opportunities that data mining, internet of things (IoT) and blockchain technology bring to the tax domain. This project explicitly calls for a multidisciplinary approach, studying the technological, legal, economical and societal implications of digitalisation and tax.Researcher(s)
- Promoter: Peeters Bruno
- Co-promoter: Calders Toon
- Co-promoter: Jorissen Ann
- Co-promoter: Martens David
- Co-promoter: Van de Vijver Anne
Research team(s)
Project website
Project type(s)
- Research Project
The reform and modernisation of customs Law in Luxembourg as regards sanctions, penalties and related enforcement measures.
Abstract
Commissioned by the European Commission, Structural Reform Support Service, this research deals with the reform and modernisation of customs Law in Luxembourg as regards sanctions, penalties and related enforcement measures.Researcher(s)
- Promoter: Peeters Bruno
- Co-promoter: Van Dooren Eric
Research team(s)
Project type(s)
- Research Project
Fraud Detection by Finding Patterns in the Dynamics of Shareholders Networks.
Abstract
The current fight against fiscal fraud is confronted with a number of significant challenges, as fraudsters adopt ever growing complex structures and operate in an organized fashion. In this project we will investigate how the shareholder network structures change over time in legitimate versus fraudulent cases. To do so, we will apply data mining techniques on a unique dataset that we have obtained from a European tax administration, with data of company ownership networks from 2006 till today.Researcher(s)
- Promoter: Martens David
- Co-promoter: Peeters Bruno
Research team(s)
Project type(s)
- Research Project
Tax shift within Flemish Housing Taxation.
Abstract
The sixth state reform has resulted in an additional transfer of competences from parts of the personal income tax system to Flanders, and more specifically with respect to housing taxation. This makes it possible for Flanders to implement a more integrated housing tax policy. For example, a tax shift between the different instruments of housing taxation (registration duties, property tax, dwelling bonus) is possible. The aim of this research is to map both the economic, budgetary and legal aspects of such a Flemish tax shift within the housing tax system. We start from a central scenario, of which several variants will also simulated.Researcher(s)
- Promoter: Verbist Gerlinde
- Co-promoter: Peeters Bruno
Research team(s)
Project type(s)
- Research Project
Fraud Detection Data mining.
Abstract
Fraud detection using data mining in a government (fiscal) setting. This project is a collaboration between the University of Antwerp (Antwerp Tax Academy) and the Financial Administration of the Belgian government.Researcher(s)
- Promoter: Martens David
- Co-promoter: Peeters Bruno
Research team(s)
Project type(s)
- Research Project
Policy oriented research on the legal possibilities to remedy the neutrality of Flemish tax rules vis à vis the different form of cohabition
Abstract
Traditionally marriage was the fundamental basis of a family. Due to sociological developments, marriage gradually lost importance in favor of other forms of cohabitation who gained importance. In addition, a social movement of cohabitation other than in a family context arose. Renting a house together, cohousing, living centrally, kangaroo living, housing assistance, a service flat, residential community, and others... are becoming more common. Changes in the sociological context have to be followed by changes in the tax laws. This research starts from the premise of tax neutrality. Tax obstacles must not impede movements within society. Both the "Flemish Tax Codex" (Vlaamse Codex Fiscaliteit) and the Flemish personal income tax rules are subject to a thorough inspection.Researcher(s)
- Promoter: Peeters Bruno
Research team(s)
Project type(s)
- Research Project
Fiscal State Aid and the role of National Judges within the EU Commission's Modernization Programme (Fiscal State Aid).
Abstract
This project aims at guaranteeing a higher level of knowledge as well as more awareness amongst national tax judges on the issues concerning fiscal state aids. In particular, improvement of knowledge will be guaranteed by focusing on the Modernization Programme developed by the EU Commission, . Emphasis will be put on the importance of a correct and effective application of EU law in matters of fiscal state aid – with particular reference to both the notion of fiscal state aid as developed by the EU Court of Justice and national recovery procedures (including enforcement by national judges).National tax judges will, therefore, be updated on the amendments to both the Block Exemption Regulation and the de minimis Regulation, within the context of the Modernization Programme. The role of national tax judges as EU judges – when assuring the correct application of the above-mentioned Regulations (with the possibility of referring cases to the EU Court of Justice) will be emphasised and analysed. .Researcher(s)
- Promoter: Van de Vijver Anne
- Co-promoter: Peeters Bruno
Research team(s)
Project type(s)
- Research Project
The role of (constitutional) courts in fiscal governance: the balanced budget requirement.
Abstract
The reforms in fiscal and budgetary governance triggered by the 2008 financial crisis brought about a major shift in governance architecture and instruments. A prominent feature is the obligation for Member States to have a sound and balanced public budget. This creates a tension between parliamentary democracy, human rights and a sound public financial status. Instead of a top-down approach, a coordinating system is set up that triggers fiscal responsibility at the national level, yielding paradoxical results. While the budget is to an extent depoliticized, a conflict of constitutional principles and values arises. In some cases, the forum for this balancing exercise will be the judiciary - a far cry from their role as the mere bouches de la loi. But the national balancing act – hypothesise a budget in deficit justified on human rights claims - might have important consequences on the European level. A clash between national authorities and the European Commission or the Court of Justice on budgetary matters is a plausible option due to the new regulatory framework. Two research questions are put forward: firstly, what are the normative arguments underpinning judicial involvement? Several problems arise with respect to the separation of powers and the legitimacy questions intertwined with such a review. Secondly, how should judges approach questions related to public finances: for instance, how to discern between structural and cyclical deviations? -Researcher(s)
- Promoter: Popelier Patricia
- Co-promoter: Peeters Bruno
- Fellow: Vandenbruwaene Werner
Research team(s)
Project type(s)
- Research Project
Scientific Chair International Francqui Professor 2015-2016 (Prof. Wolfgang Schön)
Abstract
During his stay, prof. Schön wll perform research, teach "classes of excellence" for young researchers and organize a symposium in the domain of international fiscal law. The initiatives of the OECD in the fight against international fiscal planning and double non-taxation demonstrate that internationa fiscal law should be reformed. The predominantly national tax regulations are not sufficiently aligned, which causes international tax law no longer to reflect the globalized society. The chair is intended to advance research in this area. Together with researchers from ATA research, Professor Schön will conduct research that contributes to the redrawing of the fundamental rules of international fiscal law. The results of this study will be presented at a final symposium.Researcher(s)
- Promoter: Peeters Bruno
Research team(s)
Project type(s)
- Research Project
Data mining for tax fraud detection.
Abstract
With the globalisation of the world's economies and ever-evolving financial structures, fraud has become one of the main dissipaters of government wealth and possibly a major contributor in the slowing down of economies in general. Automated data mining systems that look for fraud patterns in historical data, have been on the rise to tackle this problem. In this multidisciplinary project, we will develop, apply and validate new data mining techniques to accurately predict which entities (be it companies or persons) are likely fraudsters, by considering concepts as different data types, privacy, intuitiveness and comprehensibility of the predictions. This project will make use of existing contacts with the federal government, and will be the formal start of a novel research theme within the Antwerp Tax Academy.Researcher(s)
- Promoter: Martens David
- Co-promoter: Peeters Bruno
- Fellow: Vanhoeyveld Jellis
Research team(s)
Project type(s)
- Research Project
Expert centre Taxation and Budget (2012-2015)
Abstract
This project concerns a research project between UA and the Flemish Government in order to deliver expert opinions and academic analysis on specific items in the field of taxation. Especially the impact of the Sixt Reform of the Belgian State on personal income tax and the reform of the Flemish inheritance taxes are subject of research.Researcher(s)
- Promoter: Peeters Bruno
- Co-promoter: Plets Nicole
Research team(s)
Project type(s)
- Research Project
The execution of simulations in order to measure the impact of certain changes in the personal income tax
Abstract
This project represents a formal research agreement between UA and on the other hand FOD Financiën. UA provides FOD Financiën research results mentioned in the title of the project under the conditions as stipulated in this contract.Researcher(s)
- Promoter: Peeters Bruno
- Co-promoter: Verbist Gerlinde
Research team(s)
Project type(s)
- Research Project
Trusting our institutions: compliance in taxation and the ethics of good governance.
Abstract
This project will investigate, first of all, how trust forms a necessary personal and collective attitude to stabilize human cooperation in the sphere of tax governance. Secondly, it will flesh out the conditions that threaten the relation between TP and TA and makes distrust to proliferate. And thirdly, it examines the hypothesis that the quality of the trust relation within the sphere of taxation derives necessarily from and mirrors the deeper trust in the quality of political governance within a given political society.Researcher(s)
- Promoter: Lemmens Willem
- Co-promoter: Peeters Bruno
- Co-promoter: Van Liedekerke Luc
Research team(s)
Project type(s)
- Research Project
Analysis of the test in French and the test in Dutch on the certified training of Level A from 2007, applying the general principles of tax law.
Abstract
This project contains a critical analysis of the test of level A of 2007 (French and Dutch) concerning the application of the general principles of tax law (in collaboration with Prof. dr. X. Parent, University of Liège)Researcher(s)
- Promoter: Peeters Bruno
Research team(s)
Project type(s)
- Research Project
'Agreements' with the tax authorities: limits, legal characterization and legal consequences.
Abstract
Researcher(s)
- Promoter: Peeters Bruno
- Fellow: Van de Velde Elly
Research team(s)
Project type(s)
- Research Project
Tax aspects of specific cross border cooperation between companies.
Abstract
Researcher(s)
- Promoter: Peeters Bruno
- Fellow: Peeters Bart
Research team(s)
Project type(s)
- Research Project
'Agreements' with the tax authorities: limits, legal characterization and legal consequences.
Abstract
Researcher(s)
- Promoter: Peeters Bruno
- Fellow: Van de Velde Elly
Research team(s)
Project type(s)
- Research Project
National and international measures against tax evasion in its international context.
Abstract
Researcher(s)
- Promoter: Peeters Bruno
- Fellow: Peeters Bart
Research team(s)
Project type(s)
- Research Project
Permanent Establishment in a Charging World. An Eroded Tax Treaty Principle. The Allocation of Taxing Jurisdiction with respect to Business Profits.
Abstract
In international tax law the concept 'permanent establishment' is used to determine the authority of a certain state (i.e. the source state) to impose taxes on the profits gained by a foreign enterprise on her territory. This concept, developed at the end of the 19th century, presumes a sufficient material substance and economical alliance with the territory on which the activities take place. The purpose of this thesis is to examine whether the 'permanent establishment' concept is still an adequate instrument to allocate cross border profits to the source state. Indeed, due to several evolutions enterprises are no longer physically c.q. permanently present on the territory of the state where the proper activities take place. In this context reference can be made to the recent developments with respect to technology and communication (internet and electronic commerce), the increasing multi-national performance of activities, the evolution from a national to a global economy (global trading) and other developments often inspired by fiscal considerations.Researcher(s)
- Promoter: Peeters Bruno
- Fellow: Wustenberghs Tim
Research team(s)
Project type(s)
- Research Project
Permanent Establishments in International Tax Law
Abstract
In international tax law the concept 'permanent establishment' is used to determine the authority of a certain state (i.e. the source state) to impose taxes on the profits gained by a foreign enterprise on her territory. This concept, developed at the end of the 19th century, presumes a sufficient material substance and economical alliance with the territory on which the activities take place. The purpose of this thesis is to examine whether the 'permanent establishment' concept is still an adequate instrument to allocate cross border profits to the source state. Indeed, due to several evolutions enterprises are no longer physically c.q. permanently present on the territory of the state where the proper activities take place. In this context reference can be made to the recent developments with respect to technology and communication (internet and electronic commerce), the increasing multi-national performance of activities, the evolution from a national to a global economy (global trading) and other developments often inspired by fiscal considerations.Researcher(s)
- Promoter: Peeters Bruno
- Fellow: Wustenberghs Tim
Research team(s)
Project type(s)
- Research Project
The VAT-status of universities.
Abstract
The tasks of a university (education, research and rendering of scientific services) are being performed by public and privat institutions. A first analysis of their VAT-status shows that there is a difference between public and privat universities.This research had the objective to see in what way the VAT-status of all universities can be harmonised in light of the Six Directive.Researcher(s)
- Promoter: Peeters Bruno
Research team(s)
Project type(s)
- Research Project