Proposition 51K1406

Proposition de résolution visant à développer et relancer les relations diplomatiques et un partenariat privilégié entre l'Amérique latine, la Belgique et l'Union européenne.

General information ¶

Authors

PS | SP Mohammed Boukourna, Thierry Giet, Jean-Pol Henry, Yvan Mayeur, Patrick Moriau

Submission date

Oct. 25, 2004

Official page

Visit

Status

Adopted

Requirement

Simple

Subjects

European Union Latin America international cooperation resolution of parliament

Voting ¶

Voted to adopt

Vooruit Ecolo LE PS | SP Open Vld MR

Abstained from voting

CD&V N-VA VB

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Discussion ¶

July 13, 2005 | Plenary session (Chamber of representatives)

Full source

Mr. Speaker, this bill was also transmitted by the Senate and it was discussed yesterday in the Committee on Finance and Budget. The draft law aims to include a provision from the Income Tax Code, more specifically Article 442bis, also in the VAT Code, in the form of a new Article 93undcies B.

That provision should enable the VAT administration to effectively engage in the fight against the organization of insolvency in the event of fraudulent transfer of a set of goods. In order to prevent any attempt to fraud, transfers of a set of goods in the future may only be opposed to the Administration of Direct Taxes after the expiry of the month following that in which a copy of the act consistent with the original has been communicated to the recipient of the place of residence or of the head office of the transferor. During that month, the tax administration can take all necessary measures. In addition to that registration obligation, the general liability of the acquirer is also introduced for the VAT debts of the transferor until the course of the conduct to which he committed himself in the acquisition. Their

In order to avoid any problems with regard to the counterfeitability of the transfer, the transferor has the possibility to obtain in advance from the VAT administration a certificate demonstrating that he has no tax debts. Collega Van Biesen points out that it is actually logical that the funds against fraudulent insolvency that the tax authority has at its disposal in terms of income tax would also apply in terms of VAT. In addition, it means simplifying some administrative procedures. Articles 1 to 3 and the entire draft law were unanimously adopted in the committee, including improvements of a legislative nature.

Mr. Speaker, colleagues, this is a bill that was submitted by the Senate and discussed yesterday in the Committee on Finance and Budget. Their

In his explanation, Secretary of State Jamar indicated that the draft concerns the recovery of the tax debts of actually divorced spouses. In 2001, an adjustment was introduced in Article 394 of the Income Tax Code for the actual separation, in which from the second calendar year following the separation it was no longer possible to collect taxes relating to the income of one of the spouses on the income of the other spouse. However, this scheme did not apply to the corporate advance tax and the mobile advance tax. This bill will fix this. Their

Mr. Wathelet and Mr. Devlies joined this draft and were pleased that the recovery of the tax debts of actually divorced spouses will be more humane in the future. Articles 1 to 4 and the full draft law were approved unanimously in the committee.