Proposition 53K0645

Projet de loi visant à modifier le Code de la taxe sur la valeur ajoutée.

General information ¶

Submitted by

CD&V Leterme Ⅱ

Submission date

Nov. 19, 2010

Official page

Visit

Status

Adopted

Requirement

Simple

Subjects

VAT EC Directive indirect tax

Voting ¶

Voted to adopt

Groen CD&V Vooruit Ecolo LE PS | SP Open Vld MR

Voted to reject

LDD VB

Abstained from voting

N-VA

Party dissidents ¶

• Peter Luykx (CD&V) abstained from voting.
• Tanguy Veys (VB) abstained from voting.

Contact form ¶

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Discussion ¶

Dec. 16, 2010 | Plenary session (Chamber of representatives)

Full source

The bill transposes, in whole or in part, the Directives 2008/8/EC, 2009/69/EC and 2009/162/EU of the Council of the European Union into domestic tax law.

The transposition of Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the location of a service relates only to Article 3 of that directive and relates to the location of services consisting of providing access to cultural, artistic, sports, science, educational entertainment or similar activities and access to interconnected services.

Council Directive 2009/162/EU of 22 December 2009 amending certain provisions of Directive 2006/112/EC on the common system of value added tax. This conversion aims at three things.

First, it aims to extend the special regime applicable to imports and the place of taxation on natural gas supplies to any natural gas system located within the territory of the Community or to any network connected to such a system.

Second, it aims to highlight the specific nature of the privileges and immunities of the European Communities as the legal basis for the exemption from VAT granted to the Communities and to certain bodies and bodies of the Communities.

Third, it is intended to limit the rules on deduction when the expenditure relating to real estate and business assets belonging to the assets of the taxpayer’s undertaking, because they are not used exclusively for his economic activity.

Council Directive 2009/69/EC of 25 June 2009 amending Directive 2006/112/EC on the common system of value added tax in respect of import tax fraud. This Directive lays down a number of minimum conditions for the application of the exemption from VAT on imports of goods delivered after import to or transferred to a taxable person in another Member State.

These Directives should be transposed into national law with effect from 1 January 2011. During the general discussion of this draft law, there were mainly interventions in Article 3. This article shows that the supply of electricity is not an excise good for VAT. Articles 6 and 12 of the draft law also included a number of observations.

A number of committee members, such as colleagues Arens, Bogaert, Gerkens and myself, noted that the revision of the VAT deduction of business assets is very complex. The memory limits itself by reflecting that it is a simple technical adjustment, while behind it lies a whole technical-legal problem. The question is how the tax administration will deal with this. For decentralized services, it is not always clear how new tax legislation should be interpreted. The new system comes into effect from 1 January 2011.

The Secretary of State stressed that the tax administration will receive instructions for the application of the new scheme, contained in Article 45, § 1quinquies of the VAT Act. It is important that local tax authorities receive clear instructions as soon as possible on how these new rules should be interpreted.

In addition, it was also asked why Belgium uses the option provided for in the Directive to limit the right of deduction not only to the real estate, but also to apply it to a movable asset belonging to the assets of the undertaking, which is used for both economic and other purposes. This question actually remained unanswered.

No amendments were submitted to this bill. The entire bill was approved and adopted with 10 votes for, 1 vote against and 4 abstentions.

Thank you mevrouw Wouters. Congratulations on your maidenspeech. (The Applause)