Proposition 50K1267

Projet de loi modifiant l'article 38 du Code des impôts sur les revenus 1992 en matière d'intervention de l'employeur dans les frais de déplacement du domicile au lieu du travail.

General information ¶

Submitted by

Groen Open Vld Vooruit PS | SP Ecolo MR Verhofstadt Ⅰ

Submission date

May 23, 2001

Official page

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Status

Adopted

Requirement

Simple

Subjects

direct tax tax on income tax-free allowance

Voting ¶

Voted to adopt

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

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Discussion ¶

June 20, 2001 | Plenary session (Chamber of representatives)

Full source

Mr. Speaker, Mr. Minister, colleagues, it is with great pleasure that I publish this report, Mr. Leterme.

Before the entire discussion on the reform of the personal tax is carried out, the Government has submitted a separate bill amending Article 38 of the Income Tax Code. That article concerns the contribution of the employer in the travel costs from the place of residence to the place of employment. This is commonly referred to as housing-working traffic.

The provisions of this bill relate to the income for 2000, i.e. the financial year 2001. It is on the brink that this bill can be approved in the House before the last of us make their declaration of the income of the year 2000. The purpose of this bill is to promote mobility and promote common transport. On the one hand, employers will be able to make a higher contribution in the cost of subscriptions to public public transport, and on the other hand, the larger intervention of the employer on behalf of the employee is not taxed at all, which, of course, constitutes an incentive to public transport.

A number of comments were made.

Mr Pinxten stated that this case should actually be addressed during the global discussion of the personal tax reform. Mr. van Weddingen raised the rightful question of the budgetary impact of this case.

As regards that budgetary impact, the Minister of Finance replied that, especially for the financial year 2001, the impact is quite limited and that there is no budgetary risk of a disruption of the public finances.

After this explanation, with those comments, this draft was approved with 8 votes for and 1 abstinence.

Mr. Speaker, allow me to go beyond my role as a reporter for a moment to give a very short comment and also to ask a question that I would like, if you can contact the Minister of Finance, to be answered.

I have another question concerning a measure relating to the income of the year 2000. A number of persons have made their declaration on the basis of the existing known legislation with limitation of the intervention of the employer. How can they, if any, add an addendum to their declaration or point out to the auditor that in Parliament, although on the run, an improvement in the remuneration for residential work traffic is approved? How can this be resolved? Should employers pay attention to their employees? What are the possibilities? Or will the Tax Administration automatically apply the more favourable tax treatment, even if it was not so indicated by the employees? It is a practical question to which we would like to get an answer, either today or tomorrow before it is voted on. It is important that this should be included in the report of the plenary session.

The rapporteurs refer to their written reports.

The rapporteurs refer to their written report.

Mr. Speaker, I would like to express my thanks to Mr. Tavernier for his report. His willingness to submit a verbal report sharply contradicts the lack of a verbal report on budgetary control and the Programme Act. Mr. rapporteur, I thank you for the work you have done here.

It is obvious that we will vote on the proposed amendment to Article 38 of the Income Tax Code, but we still have a few questions. Can you call the Minister of Finance, Mr. President? There is no Committee on Finance today and the draft concerns Finance; therefore I find it normal that the Minister of Finance is available.

I consider it a devolution of Parliament when all rapporteurs refer to their written reports. That cannot be.

I let it check. Mr. Leterme, do you talk further or do we move on to another topic?

I assume that the staff of the Minister will be present — or the Minister of Social Affairs will convey the essence of my question.

I propose that this issue be discussed in the Conference of Presidents in order to reach an agreement. In principle, I can share your vision.

Can you repeat the essence of your question?

The fact that all rapporteurs refer to their written report is, in my view, a devaluation of Parliament.

I haven’t brought them yet, Mr. Minister.

This bill is a good draft. The fact that it is now coming and for discussion is directly related to our position a few months ago, when we asked a question about the possible taxability of the 100% public interventions in the regular public transport subscriptions of the officials of the public authorities concerned for the income year 2000, account year 2001.

I do not mean it badly, but I would like to refer to our unfortunate colleague, Minister Luc Van den Bossche, whom I naturally wish a quick recovery. In the foulée of the municipal council elections, he had generously told the officials that they would be able to use free public transportation to and from work. Then it turned out that on the 100% intervention in the regular subscriptions for public transport a tax — or a tax surcharge as colleague Tavernier called it — would have to be paid. I remember that Minister Van den Bossche reacted that this was not possible and that it was a hospital jorum; it had been anticipated and resolved for a long time.

Today we are discussing a bill and tomorrow we will vote on the adjustment of Article 38 of the Income Tax Code in this area. This proves that at least that time Minister Luc Van den Bossche was not at the right end. Like colleague Tavernier, we were right that a problem could arise with regard to the taxability of that intervention, which required an amendment to the Income Tax Code.

In his explanation, the Minister of Finance referred to the other measures for the housing-working movement contained in the pending bill concerning the reform of the personal tax. This bill contains a number of new regulations, sometimes complex and in certain points bad for the CVP, which, though, pursue a praiseworthy goal such as a greater importance of collective transport in residential-working traffic, the fight against traffic jams and more attention to cyclists and pedestrian traffic. However, it is a mystery to me why one does not immediately work with the basket. The policy note, the government agreement and the passage on the reform of the personal tax refers more than once to the system of baskets that would be introduced, among other things, in the deductions for the residential work movement. I repeat that it is a mystery to me why one does not work with a basket but develops a punctual measure.

Even darker is the reason why this small bill was not included in the large draft of personal tax reform. The most obvious reason may be that the Minister of Finance, at the time the problem arose — rightly ⁇ — feared that his large draft of tax reform could create problems. That is ⁇ the most obvious reason. Therefore, the Minister has chosen to solve this problem with a small bill.

In the printed document 1267/2, the report which Mr. Tavernier presented in an excellent manner, there is a passage difficult to understand for the CVP group on the budgetary cost of this measure for the financial year 2001. My questions relate to this.

The calculation of the budgetary cost cost made in the framework of the present draft is also important for the calculation of the cost cost of the measures contained in the overall draft reform of the personal tax. I believe that the incoherence for the financial year 2001, income 2000, will take place from October. The incoherences containing the amount to be repaid by or returned to the taxable person — the incoherence is to clarify the tax debt on both sides — are settled approximately two months later. This is stated in the report. This system of incoherence could also be applied in relation to the measures to reform the personal tax. I do not understand the Minister’s response. Since 18% of the number of incoherences occurred in 2001, I assume that about a third or 6% will be effectively settled in 2001.

I assume that about one-third of the 18%, i.e. 6%, will be effectively settled in 2001. You can find that logic in the report of colleague Tavernier. If I calculate the total cost of this measure, which is calculated at cross rate on an annual basis at 510 million francs — taking into account the negative and positive incoherences — I get an amount of 30,6 million francs. I could then perfectly apply this calculation for the calculation of the measures of the large draft that we will discuss in the coming weeks and on which we will vote.

I suspect that this calculation for the report was also communicated in writing and added subsequently. To my surprise, I read in the report that the budget cost price is only 10.2 million francs, notably 2% of 510 million francs. According to the Minister, this is due to the negative incohesions that for the financial year 2001 should be charged not to 18%, but to 6%.

I would like to have received an explanation from the Minister about the correct meaning of the term "in these negative incognitoes". This is important to be able to assess the measures taken with this design, but also to be able to test it to the reality. Why could there be "in this" of a negative incognition, since one cannot be addressed with a refund of a negative incognition. No, it is an advantage that is granted and that can only work positively.

On the draft law on the reform of the personal tax, rapporteur Tavernier issued an excellent report. However, the question arises how we have come to the reasoning of the 2%.

Mr. Minister, is my reasoning correct that if 18% of the incoherences are accounted for in the tax year itself, only 6% is effectively accounted for through payment by or refund to the taxable person? This is not of any political interest "spent" to say with the words of the President, including for the accounting of the phased entry into force of the reform of the personal tax as well as for the debates that will be held on this subject in the coming weeks. Their

Until then a brief explanation on this draft, to which I see the Minister’s response. Their

Mr. Speaker, since we are at the basis of this concrete draft, we would very much like to follow up on this draft.

I propose that this issue be considered in the Conference of Presidents in order to reach an agreement on this point. In terms of principles, I can agree with your position.

The two members who wanted to speak decided to do so in the plenary session. Therefore, there is no need to issue a report. However, one committee is not the other.

This shows that small designs can trigger a lot of discussion and large designs a little.

The two members who wanted to intervene decided to do so here, in plenary session. There is no reason to report. One commission is not the other.

Mr. Speaker, I have just heard that the issue that Mr. Leterme raised here was already discussed yesterday in the committee and that the Minister gave a response there. Allow me to refer to this.

As regards Mr. Tavernier’s question, I propose that I pass it on to the competent minister, who will answer it as soon as possible.

There is a political line in the budget adjustment and in the program law. There is also the view of the opposition. We should be able to address this on the basis of a report. It is unacceptable that the rapporteurs send their cat or only refer to their written report.

I also think it is better that Minister Reynders, who is still in Liège, responds tomorrow before the voting.

Mr. Speaker, I agree with this.

I would like to point out – I call on colleague Tavernier as a witness – that this issue was not discussed at all in the committee yesterday, contrary to what Minister Vandenbroucke today claims.

One can ⁇ discern a political line in the budget adjustment and in the law-program. But there is also the opposition’s point of view to be taken into account. This must be subject to a report. It is unacceptable that the rapporteurs steal themselves or only refer to their written report.

I will discuss this issue at the Conference of Presidents.

Mr. Leterme is right. This aspect has not been raised and therefore has not been replicated.

Mr. Speaker, it makes sense for me to highlight the point here, as it was expressed in the excellent report and was not discussed yesterday.

I will therefore raise the issue at the Conference of Presidents.

Mr. Minister, can I ask you to inform Mr. Reynders that I expect him to answer the questions tomorrow before the vote? The full report will be available.

Articles 54 to 60 of the Program Law provide for the establishment of the Federal Agency for the Reception of Asylum Seekers. It asked how the Agency would be connected with the Voluntary Return Office and how Parliament would be involved in the reception policy.

The Minister responded that the Agency will only be able to assume the tasks of the administration. Its enumeration in the law was necessary in order to be able to establish a para-state of type A. The Agency is a mere management tool and has no political dimension.

Together with the Minister, we have decided that the debate on the quality of the reception should take place in the joint committees of the House and Senate and, for example, Mr. Cornil’s proposal can serve as the basis for this.

You will receive the annual report of the Agency.

Articles 54 to 60 of the Program Law concerning the establishment of the Agency for the Acceptance of Refugees. The question was asked about what would be the link of this Agency with the Bureau for Voluntary Return, and how the Parliament would be involved in the development of the reception policy.

The Minister responded that the Agency could only regain the tasks of the administration. Its insertion into the law was necessary for the creation of a type A parastatal. It is only a management instrument, without a political dimension.

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We thought, in agreement with the minister, that the debate on the quality of reception should be held in a committee meeting with the Senate, based, for example, on the proposal Cornil.

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The Agency’s annual report will be sent to you.

Mr. Speaker, I am informed that an employee can provide an immediate response. Please wait a few moments.

This program law is again and again a collection of all sorts of amendments of laws and the establishment of all sorts of institutions. Thus, every debate is broken into the germ. Their

In addition, some issues are quickly settled through amendments. I think of the use of the IPC by the Cabinet of the Prime Minister. The new era of communication begins through a "Slang Grip" with the abolition of the federal intelligence service. Also in the center of Pater Leman some political creatures are dropped. All this is in sharp contrast to the beautiful principles of Copernicus. The Prime Minister’s services are increasingly acting as a ministry of truth, which in “newspeak” approaches citizens. The majority parties let this bear. This is not surprising for the French-speaking parties who have never been in favour of an open information policy. But the Flemish parties also remain silent. The political content is irrelevant — only the popularity of the government counts. This is typical of undemocratic regimes, everywhere in the world. Their

In the social security sector there is again a deficit of eight billion francs, after that of 16 billion francs in 2000. In that sector, the annual surpluses, including in clinical biology and medical imaging, are only delayed in the budget. This is accounting camouflage. Numerous Jadotrapports and other scientific studies have already pointed out the differences between the North and the South. This government has no fundamental solutions to the existing consumption differences and does not take any initiative to transfer the health problems integrally to the regions. However, only this can prevent the differences between regions from continuing to weigh on the federal budget. The amendment that was submitted does not provide a substantial solution, it is only an accounting intervention.

This law-program does not bring anything new: it is only a sum of adjustments of existing laws and will result in the creation of all kinds of institutions. Therefore, it is impossible to conduct a real debate. by

In addition, some things are quickly resolved by amendments. I think in this regard of the exploitation of the ICC by the Cabinet of the Prime Minister. This inaugurates the new era of communication through a perverse manoeuvre, namely the abolition of the federal information service. He also did not hesitate to parachute some political creatures at the Father Leman Center, in violation of the principles of the Copernic Reform. The Prime Minister’s services are increasingly taking the appearance of a Ministry of Truth. The majority parties are allowed. On the part of the French-speaking parties, we should not be surprised: they have never been in favour of the implementation of a true information policy. But the Flemish parties, too, are silent. Political content is irrelevant. It only depends on the popularity of the government. This is the characteristic of non-democratic regimes around the world. by

Social security is facing a deficit of eight billion francs. In 2000, there was already a deficit of 16 billion francs. Annual excesses, in particular in clinical biology and medical imaging, are reflected in the budget only with a certain delay. This is an accounting makeup. Jadot reports and numerous scientific studies have continuously highlighted the consumer gap between the north and south of the country. This government has no solution to propose to remedy it and does not take any initiative to transfer health care in its entirety to the Regions. However, this would be the only way to prevent these regional disparities from continuing to serve the federal budget. The submitted amendment offers no real solution, except in accounting terms.

Article 37 of the draft regulates the transfer of the real estate to the police zones, with all related rights, duties and charges.

In order to ensure a fair burden distribution, a decision adopted in the Council of Ministers will determine what is allocated to each municipality.

Article 37 of the draft regulates the transfer of immovable property to the police zones, with the rights, obligations and charges attached to them. by

In view of a fair distribution of charges, a royal decree deliberated in the Council of Ministers shall define what each municipality shall receive. De ontwerptext van artikel 248ter betreft de door de Regie der gebouwen gesloten huurcontracten om ambtenaren die naar de politiezones worden overgeheveld, te kunnen onderbrengen. by

Article 248ter(3) shall include the parameters for the corrective mechanisms referred to in paragraph 2 of that Article. Their

What about the other parameters?

On what general principle are the corrective mechanisms based? Their

Zal het bedrag variëren afhankelijk van de oppervlakte, from ouderdom in de staat van de gebouwen? Article 248b in the draft concerns lease contracts concluded by the Régie des bâtiments to accommodate officials transferred to police zones. by

Paragraph 3 of this Article deals with the parameters involved in the corrective mechanisms referred to in paragraph 2. by

What about the other parameters? by

What is the general principle of corrective mechanisms? by

Le montant variera-t-il en fonction de la surface, de l'âge et de l'état des bâtiments? What arrangements were provided in the case of mixed use of the buildings? Then, in my opinion, the lease agreement should be revised accordingly. Quel mécanisme a été prévu et cas d'utilisation mixte des bâtiments? Le contrat de bail, me semble-t-il, devra alors être revu et conséquence.

We, of course, strive for a balance: the Management of Buildings will be based on an estimate, taking into account the year of construction and the surface area of the building. Their

A number of classical parameters will be used and one will be based on a period of twenty years. For former national guards, the principle of acquired rights applies. Their

As regards the lease agreements, an appendix to the contract is necessary since the Regie der Gebäude is no longer competent. It is up to the zone to decide whether or not to take over the lease agreement. Their

For the buildings where the local police is housed together with the federal police, the zone will take over the part of the contract relating to the former state guards.

All this will be done through an appendix to the lease contract and a transfer of the budget of the Regie der Gebäude to the budget of the Ministry of Internal Affairs, and that until the lease contract expires.

A task force was established at the Regie der Gebäude, but the amount of the lifts can only be calculated if the purchase committee

Our concern is obviously to ensure a balance: the Régie des bâtiments will be based on an estimate taking into account mainly the age and surface of the building. A number of classic parameters will be used and will be based on a period of twenty years. For ex-gendarmes, they will benefit from the application of the principle of acquired rights.

For lease contracts, as the Régie des bâtiments is no longer competent, an avenant to the contract is necessary. The area will decide whether to resume the lease or not.

For buildings where the local police is housed with the federal police, the area will take over the part of the contract that relates to the former gendarmes.

This will be done through an avenant to the lease contract and through a transfer of the budget of the Building Region to the budget of the Ministry of the Interior, and this until the end of the lease.

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A task force has been created within the Régie des bâtiments, but the amount of transfers cannot be calculated until the acquisition committee has given its estimates. His ramingen has meegedeeld.

I would like to talk here about the introduction of insurance for risks during operations. Their

In the former Yugoslavia, a number of soldiers were affected by serious diseases such as leukemia and I remind you that Mr. Moerman has submitted a bill on this subject. Their

It is important to find a dignified, humane and quick solution to this painful problem. (Applause to many banks)

I would like to mention the introduction of risk insurance in operation.

Serious diseases, such as leukemia, have hit a number of soldiers in the former Yugoslavia, and I would like to remind that Mr. Moerman had submitted a bill on this subject.

It is important to find a dignified, human and quick solution to this painful question. (Applause from many banks)

Article 15 of the Program Law relates to the “start loan”. Their

From now on, all job seekers who wish to establish themselves as self-employed, and not only the fully eligible unemployed, will be eligible for this loan, which is thus available to young ‘starters’ as well as for the former self-employed and for the unemployed whose benefits were suspended.

The Participation Fund should continue to support self-employed and the establishment of SMEs. The emphasis should be placed on entrepreneurship, whatever this measure does. (Applause to the banks of PRL FDF MCC)

From now on, all job seekers wishing to establish themselves as self-employed, and more only fully compensated unemployed, will be able to benefit from this loan, available for young workers as well as for former self-employed and unemployed whose benefits have been suspended.

The Participation Fund must continue to support self-employed and the creation of SMEs. The emphasis should be placed on entrepreneurship, which is what this measure does. (Applause on the banks of the PRL FDF MCC)

We keep our promise. I have taken note of the proposals of Mr. Moerman, which are taken over by Mrs. Lejeune. It does not matter which committee deals with this matter. The most important thing is that the problem is solved.

We do not forget the word given here. I have taken note of the suggestions of Mr. Moerman relayed by Mrs. Lejeune. No matter which committee deals with the case, the main thing is to solve this problem.

We wanted to express the political intention to reduce the pressure on the municipalities. In the Senate this was already translated into the almost unanimous approval of a proposal of the same direction as this amendment, which aims to eliminate the 3% administrative costs that municipalities must pay for the collection of the personal tax.

Although it was necessary to seek again a certain level of equality among the municipalities in the field of security management, hence the police reform, some have not seen or want to see the consequences of all this for the municipalities.

We wanted to express the political intention to relieve the communes, which was reflected, in the Senate, by the almost unanimous vote on a proposal going in the same direction as this amendment and aiming to remove the 3% of administrative costs borne by the communes on the perception of the IPP.

It was ⁇ necessary to restore a certain equity between the communes, in the management of security, through the reform of the police. Some did not imagine, or wanted to imagine, what would be the consequences for the communes.

Although the federal government has reached the hands of the municipalities through the consultation, their concerns have not been removed. Même si le gouvernement fédéral, par la concertation, a fait un pas vers les communes, les inquiétudes de ces dernières subsistent. I regret Mr. Bellot’s departure. He, as I did yesterday, attended a meeting of 38 mayors and I think I could have supported our amendment.

If the tax reform forces the municipalities to raise the interest rates, it will yield nothing in practice.

Some Wallonian municipalities easily exceed the standards of the fiscal pact. Is this nothing more than a worthy wish?

I remember the amendment by the Senate without a problem was accepted. I regret the departure of Mr. by Bellot. Present as I was yesterday at a meeting of 38 mayors, I think he could have supported our amendment.

If the tax reform causes the municipalities to have to increase their additional income, there will be no practical result.

Some municipalities in Wallonia are allegedly exceeding the standards stipulated in the fiscal pact. Would this be just a pious wish?

This amendment will be adopted without any problems in the Senate.