Impôt des sociétés. - Réserve de reconstitution. - Incidence budgétaire.

This procedure is a parliamentary question concerning the corporate tax system in Belgium. Specifically, it seeks to clarify the budgetary impact and financial implications of the 'reconstitution reserve,' a mechanism that allows companies to set aside funds for specific purposes to defer taxation. The outcome affects Belgian corporations and the national budget. It aims to determine how these tax reserves influence overall government revenue and the fairness of the corporate tax burden.