Projet de loi modifiant le Code de la taxe sur la valeur ajoutée en ce qui concerne l'exemption des prestations de services fournies à leurs membres par les groupements autonomes de personnes.
General information ¶
- Submitted by
- MR Swedish coalition
- Submission date
- March 29, 2016
- Official page
- Visit
- Status
- Adopted
- Requirement
- Simple
- Subjects
- VAT EC Directive provision of services tax-free allowance
Voting ¶
- Voted to adopt
- CD&V Vooruit LE DéFI ∉ Open Vld N-VA LDD MR VB
- Abstained from voting
- Groen Ecolo PS | SP PVDA | PTB PP
Contact form ¶
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Discussion ¶
May 12, 2016 | Plenary session (Chamber of representatives)
Full source
President Siegfried Bracke ⚙
Mr Deseyn refers to the written report.
Robert Van de Velde LDD ⚙
Mr. Speaker, I will make a very brief presentation on my bench.
The design in itself is a great design. A problem may arise with the improper use of services that enter the market partially.
Until now, ⁇ self-employed entrepreneurs were very often and rightly fulminating on this, but there were relatively few opportunities to inform and defend themselves about it.
The Minister has ensured that there is a reporting point in which entrepreneurs who feel disadvantaged by an improper use of this legislation can prosecute it and have further investigations.
In this regard, this is an important step forward. Thus, the VAT advantage used in the market for these groups can be retained, but at the same time a much healthier market principle can be supported and, when problems actually arise, it can be mediated.
I would like to emphasize that this is an important step for us in this legislation.
Luk Van Biesen Open Vld ⚙
Mr. Speaker, colleagues, I think we often get noticed that we do not really serve municipalities and local and other authorities or approve certain legislation or draft laws that have repercussions in the advantage or disadvantage of the municipalities.
I want to be technical. I want all colleagues to read the report and at least forward it to their groups in the various parliaments. This bill has a direct impact on the functioning of municipalities, hospitals and banks.
In fact, it is about the cost-sharing association, not evidence as such. It requires the establishment of a separate entity which may not be a non-profit entity and which provides the services to which the exemption is intended to apply to other group companies.
The purpose of a cost-sharing association is to reduce the management and operating costs of non-VAT members. Common costs are incurred in that association, after which it can invoice these services exempt from VAT to its members.
These conditions for the exemption have so far been severely restricted by the European Commission. This draft law is primarily aimed at easing the strict conditions of exemption. For example, the association will also be able to provide services for non-members, the threshold of 10% of the annual turnover will fall, and members of the group will no longer have to engage in the same type of work.
Cost-sharing associations are becoming even more interesting than they are now. Municipalities, hospitals or even banks can obtain a lot of scale benefits thanks to this scheme.
Ladies and gentlemen, I will give you a few examples.
Through a cost-sharing association, different hospitals can use the same medical equipment, one can have a common administration or cleaning service, and so on. In addition, more and more hospitals offer families of patients the opportunity to stay overnight. This so-called “hotel function” requires a substantial investment, with the risk that the capacity will not be exploited optimally. By creating a cost-sharing association, this can be outsorbed.
Banking and insurance institutions can also use a cost-sharing association. Just think of a common computer or accounting service.
In addition to hospitals and banks, especially our municipalities can benefit conveniently from this scheme. There are a lot of municipalists in the hall. I therefore emphasize it.
Just think of the common purchase of snow cleaners, technical equipment, street washers, and so on. This is an important investment for municipalities. They can now form a cost-sharing association with other municipalities, thereby reducing the costs for the municipalities, and thus for the taxpayers, at a VAT rate of 21%.
Dear friends, I would like all political parties in Wallonia and Flanders to consider this bill with full attention. It has implications for their municipalities and for promoting cooperation between the municipalities in the procurement of basic materials. Hospitals can also jointly make certain investments.
The bill eases that possibility. This bill provides the possibility not to fall into difficult constructions, as was previously the case with autonomous municipal companies, and to fulfill the conditions faster.
I would like to call on everyone to approve this bill, and also to communicate it to the regions, the Communities and local authorities, so that they can optimize their investments, without VAT.