Proposition 53K2358

Projet de loi modifiant le Code des impôts sur les revenus 1992 en vue d'étendre la conciliation fiscale aux demandes de dégrèvement d'office.

General information ¶

Authors

CD&V Jenne De Potter, Carl Devlies, Nahima Lanjri, Bercy Slegers, Jef Van den Bergh, Stefaan Vercamer, Kristof Waterschoot
MR Olivier Destrebecq
PS | SP Guy Coëme, Christophe Lacroix

Submission date

July 13, 2012

Official page

Visit

Status

Adopted

Requirement

Simple

Subjects

mediator direct tax tax on income tax collection

Voting ¶

Voted to adopt

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

Contact form ¶

Do you have a question or request regarding this proposition? Select the most appropriate option for your request and I will get back to you shortly.

Discussion ¶

March 14, 2013 | Plenary session (Chamber of representatives)

Full source

The draft law was voted unanimously by the committee.

Mr. Speaker, Mr. Minister, colleagues, the proposal presented was designed to give the Tax Mediation Service all the opportunities, by expanding its powers a little. The tax mediation service itself was the requesting party for this. I am very pleased that the proposal was unanimously approved in the committee.

I will briefly outline the problem. If a taxable person does not agree to an attack established on his name, he may register an administrative appeal against it. As long as the procedure is in the administrative phase, the taxpayer can also use the tax mediation service free of charge. During that process, the mediator tries to bring the taxable person and the administration closer together and to work out a compromise.

The 2011 annual report of the mediation service shows that the mediation service manages to reach an oral agreement in 75 % of cases. This helps to avoid a costly and often lengthy procedure in the court. In the case of an official exemption, the tax mediation service was not competent, but the practice showed that even in the case of an official exemption, differences between the administration and the taxable person may continue to exist. The draft law therefore aims to empower the mediation service also in the case of an exoneration by office.

I hope that this bill can avoid a number of court cases. I refer to a study commissioned by the European Parliament which showed that Belgium could save up to 9 000 EUR and 460 days per trial if more opportunities for mediation are offered outside the courtroom. It won’t be that order size, but we would win if we could reduce the number of procedures. I thank all colleagues for their cooperation.