Proposition 54K1521

Projet de loi visant à élargir les missions et à renforcer le rôle du service de conciliation fiscale.

General information ¶

Authors

Open Vld Luk Van Biesen, Carina Van Cauter

Submission date

Dec. 10, 2015

Official page

Visit

Status

Adopted

Requirement

Simple

Subjects

tax authorities tax law property tax

Voting ¶

Voted to adopt

Groen CD&V Vooruit Ecolo LE PS | SP ∉ Open Vld N-VA MR PVDA | PTB PP VB

Contact form ¶

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Discussion ¶

March 15, 2018 | Plenary session (Chamber of representatives)

Full source

I refer to my written report.

Madame Van Cauter, Mr. Van Biesen will ⁇ make the effort to listen to you, since he did not listen to the other speakers.

Mr. Speaker, dear colleagues, we all know that disputes between citizens, ⁇ and the tax authorities can occasionally lead to frustration. In many cases, however, mediation can provide solace. However, the tax mediation service does not always have sufficient legal instruments to do so. That is why we are presenting today to the House of Representatives a bill reinforcing the tax mediation service. Thus, the tax right of appeal is transferred to the service and the service will play a greater role in disputes over the cadastral income. It is also given powers with regard to non-fiscal debt claims.

Since 2007, taxpayers have been able to submit an administrative dispute with the tax authority to the tax mediation service. This service operates autonomously, independent of the FOD Finance. This arrangement was intended to address the increasing complexity of tax legislation, reduce the number of tax disputes in the courts and ensure faster collection of tax debts. The annual reports of that mediation service show that he is taking up his position very successfully.

The tax mediation service therefore receives year after year more requests to intervene. In half of the files, his intervention is requested to resolve disputes with the FOD Finance. In the other half of the cases, the applicant asked for clarification or help in finding a solution to tax problems. In 65% of cases, tax mediation resulted in a final settlement of the dispute.

Today, the tax mediation service will be given even more tools so that it can take on its role even better. Before the summer, we already had a first proposal, suspending the tax procedure as long as the mediation is running and the tax mediation can optimally generate. Today we would like to add a few points to this.

Mr. Minister, I would like to thank you in particular for the good cooperation in order to be able to realize this proposal. Indeed, we strengthen the tax mediation service by granting it the so-called right of grace. This right has existed since 1831 and comes to the Minister of Finance who has the right to exempt tax fines or increases so that taxpayers who are in ⁇ precarious circumstances, independent of their will, but who are in good faith, have the opportunity to see the debt somewhat eased and the fines or increases reduced or discharged. This means breaking the debt spiral and avoiding bankruptcy or any collective debt settlement. Furthermore, everyone may receive some longer or later payment of the main amount, which is not insignificant.

Today the Minister grants grace after the advice of his administration, but it was one of the recommendations of the Committee on Tax Fraud to grant this right to an independent body, hence the mediation service that can operate independently. The choice of the tax mediation service was not inadvertently made, as that service is indeed an autonomous service with the necessary know-how to assess that benefit. In addition, by deleting a number of steps, the taxpayer has a faster clarity, which can be important. All taxpayers in the same situation will also be treated in the same way, which is another step forward.

It is obvious that this extension of powers also includes responsibility and transparency. Therefore, anonymous copies of the decisions will be sent to the House of Representatives.

Finally, colleagues, in the future, the tax mediation service, as regards its mediation assignment, will be strengthened with files relating to the cadastral income. I think this is a good thing for all parties.

My colleagues, I will decide.

Taxes are imposed to be paid. In some cases, however, it cannot be ruled out that citizens or ⁇ , due to numerous unfortunate circumstances, cannot pay immediately. Therefore, there is no need to argue that, instead of referring to expensive loans or insolvency proceedings, it is better to look for solutions that are portable for everyone. This may mean paying on a slightly longer term and with a little bit of help, namely a reduction or discharge of increases or fines. In this way, the government touches its money and the private person or the company from the penalty. I think this is a step forward.