Projet de loi visant à modifier le Code de la taxe sur la valeur ajoutée.
General information ¶
- Submitted by
- PS | SP MR Open Vld Vooruit Purple Ⅰ
- Submission date
- June 29, 2004
- Official page
- Visit
- Status
- Adopted
- Requirement
- Simple
- Subjects
- VAT EC Directive electrical energy gas indirect tax
Voting ¶
- Voted to adopt
- CD&V Vooruit Ecolo LE PS | SP Open Vld N-VA MR FN VB
Contact form ¶
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Discussion ¶
Oct. 21, 2004 | Plenary session (Chamber of representatives)
Full source
Rapporteur Marie-Christine Marghem ⚙
The liberalization of the gas and electricity markets has highlighted the need to review the applicable rules on VAT.
The European Directive thus amended the rules relating, on the one hand, to the places of gas delivery through the natural gas and electricity distribution network and, on the other hand, to the places of the provision of services by network operators. These measures are accompanied by a self-liquidation mechanism. Finally, the Directive provides for an exemption from the import of the above goods.
This Directive, which entered into force on 11 October 2003, was to be transposed into domestic tax law with effect from 1 January 2005. This will be done today.
It is therefore a technical draft transposing the European Directive I just talked about that adapts VAT rules to the liberalization of the gas and electricity market.
This proposal was unanimously voted by the committee in such a way that I refer, for the surplus, to my written report.
I thank you.