Projet de loi portant des dispositions fiscales diverses III.
General information ¶
- Submitted by
- MR Swedish coalition
- Submission date
- Nov. 24, 2017
- Official page
- Visit
- Status
- Adopted
- Requirement
- Simple
- Subjects
- VAT fiscal policy tax law tax-free allowance
Voting ¶
- Voted to adopt
- Groen CD&V Vooruit Ecolo LE PS | SP DéFI ∉ Open Vld N-VA LDD MR PVDA | PTB PP VB
Contact form ¶
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Discussion ¶
Dec. 20, 2017 | Plenary session (Chamber of representatives)
Full source
President Siegfried Bracke ⚙
Mr Benoît Piedboeuf, rapporteur, refers to his written report.
Veerle Wouters ∉ ⚙
Mr. Speaker, Mr. Minister, Colleagues, I am very pleased that within the framework of the Act on Diverse Fiscal Provisions III, after many years, a solution is finally offered to the tax discrimination of border workers.
That problem has been drawing up for years, much earlier even than 2010, when I first came into the hemisphere with a bill on the subject. Today we are almost 2018, almost eight years later. The case has thus gone a very long way, and the European Court of Justice, the Constitutional Court and the Court of Appeal in Antwerp have ruled on it. I am very pleased that there is finally a solution to this.
However, I regret in the whole story that the issue will be solved only from 2018 onwards. For the financial year 2017, the administration applies a circular. The new scheme will therefore not be applied with retroactive effect, but only from 1 January 2018.
In any case, the new legislation will result in the thousands of border workers in our country no longer being tax discriminated when they have children in charge. This discrimination existed mainly between married and unmarried persons and their dependent children. One category had the choice of who would take care of the children. For married people, that standard was the one with the highest income. As a result, many border workers lost thousands of euros in the past.
It is a pity that the regulation does not apply with retroactive effect. I understand that, because if one corrected the situation completely, it would be virtually inexpensive.
I regret that it took so long, but in the end there is still a light at the end of the tunnel and I am very happy that my bill comes into effect after eight years.
President Siegfried Bracke ⚙
I do not think this requires a replica from the government.