Projet de loi transposant la directive 2011/16/UE du Conseil du 15 février 2011 relative à la coopération administrative dans le domaine fiscal et abrogeant la directive 77/799/CEE.
General information ¶
- Submitted by
- PS | SP the Di Rupo government
- Submission date
- June 24, 2013
- Official page
- Visit
- Status
- Adopted
- Requirement
- Simple
- Subjects
- EC Directive European tax cooperation administrative cooperation tax tax evasion exchange of information
Voting ¶
- Voted to adopt
- Groen CD&V Vooruit Ecolo LE PS | SP Open Vld MR
- Abstained from voting
- ∉ N-VA LDD VB
Party dissidents ¶
- Peter Luykx (CD&V) abstained from voting.
Contact form ¶
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Discussion ¶
July 4, 2013 | Plenary session (Chamber of representatives)
Full source
President André Flahaut ⚙
by Mr. Olivier Henry, rapporteur, refers to his written report.
Veerle Wouters ∉ ⚙
Mr. Speaker, Mr. Minister, Ladies and Gentlemen, I will be brief. You asked me to sit down for a moment, Mr. Minister, and we had to wait a little half an hour or longer, but here we are.
Mr. Minister, I consider it a very positive evolution that the European Member States are more willing to cooperate in the exchange of data and that therefore there is a better administrative cooperation in the field of tax data and the administrative processing thereof. In summary, one can say that one is taking a step in the right direction. However, the way in which we now transpose this directive into Belgian legislation is, in our opinion, not the right one. You know, we often have comments.
What is our comment in these? Instead of repeating all these different provisions in the various tax codes, we would rather have seen that all these provisions were incorporated into a separate law. Due to the method used here by the government, it is possible that a number of taxes have slipped through the mazes of the net and that they are therefore not included in the one or another tax code. We discussed this in the committee and you are absolutely sure that all federal taxes are included in this bill and therefore nothing can go wrong.
Some taxes, such as the annual social contribution paid by companies, to which I referred in the committee and which are classified as a tax, are not included in this bill. In that context, you referred to Article 20 of the bill, the rest article or the catch-all provision. This article stipulates that taxes that would not be collected in tax codes will be collected through Article 20 or the catch-all provision. Of course, there is a small problem with the catch-all provision: it only applies to requests for information that the Belgian services receive from abroad. Conversely, this provision does not apply.
Thus, by incorporating all these provisions into different codes rather than making them one law, it is, in our view, not 100% certain that the Federal Tax Directive has been fully transposed here.
We will therefore abstain from voting on this bill.
President André Flahaut ⚙
The Minister has no comment.