New taxes on assets unavoidable ?
WELCOME
Dear BATL- members,
Our most recent newsletter 2020-02 highlights two most interesting articles :
- on the law of May 5, 2019 and the impact on tax litigation which in numerous cases will now have to be brought before the criminal courts, from our board member Céline Van houte, and
- on the client attorney privilege within the DAC 6 context, from our board member Werner Heyvaert.
Related to DAC 6 we continue to refer to the slides of the BATL-NVAB seminar of Thursday January, 23 2020 which you can find on the member page. We’ll keep you in the loop on any further developments.
We gladly refer to our LinkedIn page and our twitter account through which we as BATL attempt to stay on track on contemporary tax issues.
For the Board of BATL
Gerd D. Goyvaerts
President of BATL
NEWSLETTERS & BATL POSITIONS
In de video van deze week uit onze reeks over de fiscale regularisatie bespreekt meester @gerdgoyvaerts het begrip fiscaal verjaard kapitaal. Er bestaan veel misverstanden over en het is net cruciaal dat we weten wat het begrip precies betekent.
https://bit.ly/36DFFsG
Het is geen achterpoort. Al meer dan 100 jaar 😳 is een schenking van roerend goed principieel ONBELAST (cf. handgift, bankgift, etc). Dat principe wordt nu verder uitgehold. Dus gewoon een platte belastingverhoging hoor. @jodenys https://twitter.com/jodenys/status/1329503928409579530
@Anton_Rivus @koenvanduysetax Een achterpoortje dicht doen is geen belastingverhoging....
18% blijkbaar. “En verder wil het feit dat we spreken van een ‘hoog risico’ absoluut niet zeggen dat de hele instelling een hoog risico vormt, bv de private banking kan een hoog risico vormen.” Controles zijn op vandaag overigens zeer streng. https://www.tijd.be/dossiers/fincen-files/1-op-5-financiele-instellingen-in-belgie-vormt-hoog-risico-voor-witwassen/10264335.html
Meester @gerdgoyvaerts (@tiberghientax) over problemen die ontstaan doordat de Vlaamse regularisatie afloopt: de oplossing kan er in bestaan dat de decreetgever het systeem verlengt tot eind 2023. Zo verzekert hij zich v/e deel v/d heffing komende jaren.
https://bit.ly/35dRO83
Dirk Coveliers vandaag over de #speculatietaks in De Tijd
(@tijd)
➡️ https://bit.ly/34WR2we
NEWSFLASHES :
May 11th 2020 : EUROPEAN COMMISSION AGREES TO POSTPONE DAC 6 OBLIGATIONS
Today the European Commission confirmed that the Council will be requested to accept to postpone the deadlines for reporting arrangements. The deadline to report arrangements since June 25th 2018 would be postponed from August 31st 2020 to November 30th 2020. The delay to report ongoing arrangements would be postponed from July 1st 2020 to October 1st 2020. Further postponement is not ruled out by the European Commission as the pandemic evolves. As soon as the Council adapts the directive, national law must follow. BATL follows this up.
Belgian tax measures to mitigate the impact of the Corona crisis – website Tiberghien.
ATAD interest limitation rules finally implemented in Belgium – website Tiberghien.
BATL is looking for Belgian lawyers, specialized in fiscal law, in order to join the association. Any one interested by the mission statement can become a member. More informations, including the subscription form, can be requested by email.