In addition, and without it being necessary to undertake a port-by-port evaluation of the proportion of the different economic activities, it can be inferred from the preceding arguments that a very large part of the activities considered to be non-economic by the interested parties and the Belgian authorities (renting of land, access to infrastructure against remuneration) are, in reality, economic.
De plus, pour la partie de ces revenus soumise à l'impôt des personnes morales, les taux sont en général inférieurs [63] au taux applicable en matière d'impôt des sociétés (33,99 %).