Consequently, the taxable amount for the tax on legal persons does not include the total profits made by the ports, for example, the port charges and fees paid by customers in consideration for services offered by the ports or the fees and rentspaid for the use of port infrastructure.
En outre, le système fiscal en cause faisant partie de la législation belge et n'étant pas imposé à la Belgique par la législation de l'Union, il est imputable à l'État [66].