Proposition 50K0438

Projet de loi modifiant la loi générale sur les douanes et accises et le Code des impôts sur les revenus 1992.

General information ¶

Submitted by

Groen Open Vld Vooruit PS | SP Ecolo MR Verhofstadt Ⅰ

Submission date

Feb. 10, 2000

Official page

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Status

Adopted

Requirement

Simple

Subjects

excise duty administrative court customs indirect tax regulation (EU)

Voting ¶

Voted to adopt

Groen CD&V Vooruit Ecolo LE PS | SP Open Vld N-VA MR FN VB

Contact form ¶

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Discussion ¶

May 18, 2000 | Plenary session (Chamber of representatives)

Full source

I refer to the written report.

I will be very brief and I will speak only about Articles 5 and 6. On April 4, last year, I drew the attention of the Minister of Finance on the usefulness of forcing the administration to justify its decision not to take into account, in whole or in part, the arguments put forward by the taxpayer imposed by rectification. I have not invented anything. This is a fairly old claim, which has been relayed by federal mediators. I learned on this occasion that not only did the Minister consider improving the correction procedure on this point, but that he was even willing to immediately propose an amendment by amendment to the draft that was being examined in committee at that time. The Commission took advantage of the opportunity in due course. Thus, this project on customs and excise duties contains a provision improving the taxation procedure on direct taxes. If the method slightly diminishes the legal harmony, I sincerely rejoice on my part that no longer has been waited and that the minister has, in addition, accepted an entry into force of the measure from 1 October next year. We all hope, Mr. Minister, that this measure will have positive effects on the number and relevance of taxpayer appeals that are recruited after rectification.