Global Corporate Taxation - B3 - RUG - Practice Exam 2016
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In answering the questions below assume the CCCTB Proposal 2011 is the applicable legislation.
Where appropriate refer to the applicable article(s) of the CCCTB as follows (example):
Art. 122 (1) CCCTB 2011 states the tax audit of group members may be initiated by the principal tax authority. The principal tax authority means the competent authority of the Member State in which the principal taxpayer is resident or, if it is a permanent establishment of a non-resident taxpayer, is situated (art. 4(11) CCCTB 2011).
Cookie Factory 'DE APPELGAARDE' B.V. combines the finest Belgian chocolate with nuts, peanuts, crispy, fruits and other delicious ingredients into high quality products. The chocolate we use comes from Belgium, from the well-known plant of Marnix Verschoor, with whom we have done business since the start of our company. The chocolate is produced to our own special recipe. DE APPELGAARDE replaced over the last four years all panning kettles by the most modern PLC controlled coating machines. Cookie factory DE APPELGAARDE BV existed 50 years. That anniversary was celebrated with many customers, suppliers and other business relations. Visitors of this party who wanted to give a present were asked to contribute a gift for charities.
In the 12 months ended 31 December 2015 DE APPELGAARDE BV incurred 2.000.000 R&D expenses. How should DE APPELGAARDE BV account for these expenses for tax purposes? Is any tax incentive available? (2 points)
Costs of the party were in total EUR 25.000. Does this amount influence the tax base of DE APPELGAARDE BV? (2 points)
DE APPELGAARDE BV acquires a computer with a purchase price of 1.000 for its permanent establishment in Belgium. Describe the tax consequences of this event. (2 points)
The computers used by the DE APPELGAARDE BV’s
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