Control
Transcription
Control
Btw en douane update Nicolas Thomas Senior Manager & Bart Vrancken Director Btw en douane update 1. Customs & International trade • Union Customs Code (UCC) • The Rise of Export Control 2. Btw • Opeisbaarheid…anno 2016 • Onroerend goed • Substance & btw • HvJ Skandia • Varia • Speerpunten voor 2016? Customs & International trade UCC 1. Union Customs Code What’s happening? The Union Customs code will come into effect on 1 May 2016 The UCC will replace the current EU customs legislation The changes apply in all EU Member States How will this affect the business The last major update to EU customs legislation took place over 20 years ago! Remember it’s not a one size fits all! These changes affect companies in different ways! 1. Union Customs Code How will it differ from the current legislation? “First Sale” will not be available under the UCC “First Sale” There are changes being made to the conditions and criteria to be met (e.g. professional competence) Guarantees will now be mandatory in all EU Member States, with reduced guarantee levels also available Authorised Economic Operator (AEO) Customs Procedures Examples of changes to the current legislation Customs Debt and Guarantees Customs Valuation Stricter requirements as to when royalties should be included in the customs value Binding Tariff Information The UCC will combine certain procedures with stricter criteria on application (e.g. inward processing (suspension) and PCC) and will withdraw others (e.g. inward processing (drawback) Period of validity has been reduced from 6 years to 3 years 1. Union Customs Code Structure under the UCC Release for free circulation At arrival – presentation to Customs Temporary storage (max. 90 days) Simplification – declaration based upon summary entry declaration Special procedures; • Transit • Warehousing • Processing • Specific use (Re-)export Where possible, similar rules & procedures 1. Union Customs Code Key attention points Inward processing Authorized Economic Operator (AEO) e.g. broader application, no drawback system, compensatory interest… e.g. reducing guarantees, impact AEO-C certificate… Outward processing Customs valuation e.g. customs debt rules, release for free circulation by other persons… e.g. abolishment first sale, royalties, simplifcations… Storage e.g. abolishment type D warehouse, internet sales allowed… Centralised Clearance e.g. legal basis, co-operation mandatory for Member States… UCC Opportunities Levy of interest on customs debt e.g. impact mandatory interest… BTI-BOI-Binding rulings e.g. only for EU persons/entities… Entry into the records Transitional measures e.g. replaces current local clearance procedure, requirement AEO-C certificate… e.g. impact on BTI’s, PCC, IP-drawback authorisations, customs warehouse type D… Customs & International trade The Rise of Export Control In a nutshell du ct e Us d- o Pr En 2. Export Control Product control End-user control End-use control Destination control se na tio dU sti n En De r Export Controls Foundations 2. Export Control What is it ? What if ? • Fines • Business disruption (black lists) • Supply chain disruption • Damage to reputation What ? Regulations imposed by governments to restrict the movement of certain goods, software and technology As a result, companies must require approvals from the relevant national authorities before exporting SUPPLY CHAIN COMPLIANCE Control ? Product Control : Materials, chemicals, "micro-organisms" and "toxins“ End user, End use and Destination control …. MASTER DATA 2. Export Control Am I hit ? 2 Data Screening: Regulatory environment 3 Data Screening: Operations 1 • Awareness: Knowledge • Roles & Responsibilities: governance model SOLUTION 4 Compliance: documentary 2. Export Control Key attention point Knowledge Building Procedural aspects Create awareness within the teams Define practical procedure as regards to documentary obligations Governance model System based approach Design internal roles and responsibilities model towards export control management Regulatory monitoring Set-up regulatory screening process Benchmark existing supporting solutions Export Control Master Data quality assessment in view of Export Reporting Obligations Network building Organize KLAMA collaboration control Blue Print of operations Review supply chain model and assess export controllable flows AEO UCC 1st may 2016 Btw – opeisbaarheid... Anno 2016 1. Opeisbaarheid…anno 2016 Goederen & diensten • Oude regeling en factuur wint (zelfs) aan belang Intracom. handelingen • Oude regeling, maar let op! B2C • Incassostelsel B2G • Incassostelsel Btw – onroerend goed 2. Onroerend goed C-55/14, Régie communale du stade Luc Varenne De terbeschikkingstelling, onder bezwarende titel, van een voetbalstadion is geen (passieve vrijgestelde) onroerende verhuur wanneer: • de eigenaar zich bepaalde rechten en voorrechten voorbehoudt, en • verschillende diensten verstrekt die goed zijn voor 80 % van de contractuele vergoeding zoals instandhouding, schoonmaak, onderhoud en aanpassing aan de geldende normen Uiteindelijke (feitelijke) beoordeling door nationale rechter. Kantoren meer dan 10% 2. Onroerend goed Ruling nr. 2015.035, 3 maart 2015 Zinvoller om de 10 %-drempel te beoordelen in functie van het volume opslagruimte (in 3D) in vergelijking met het volume van het kantoor voor het personeel dat belast is met het beheer van de opgeslagen goederen Btw – substance & btw 3. Substance & btw Hof van Beroep te Brussel dd. 30.04.2015 NV S NV L • NV L heeft vaste inrichting in België • Toepassing van DFDSprincipe Klanten • Link met BEPS actie 7 Btw – HvJ Skandia 4. Btw-eenheid C-7/13, Skandia America & Beslissing van 3 april 2015 (nr. E.T. 127.577) Skandia US HQ Belastbare Skandia US bijkantoor Skandia BE entiteiten handeling? • US bijkantoor is, als lid van de btw-eenheid, samen met de andere BE entiteiten een afzonderlijke btw-plichtige • BE btw verschuldigd in aangifte btw-eenheid, geen toepassing FCEbank • Geen rekening houden met omzet US HQ voor berekening omzet (pro-rata) • Artikel 19bis wordt opgeheven • Interpretatieproblemen tussen Lidstaten Btw - varia 5. Varia Btw aftrek holdings bevestigd indien actief beheer Btw aftrek catering wordt aanvaard indien publicitair karakter Btw plicht bestuurders: uitstel 1 april 2016 & aanschrijving Btw tarief werk in onroerende staat: 6% indien ouder dan 10j Verhoging drempel kleine ondernemingen naar 25.000 Btw - speerpunten 2016? 6. Speerpunten 2016 Nieuwe regels kostendelende verenigingen Hervorming btw boeten uitgangspunt goede trouw Nieuwe regels btweenheden Rechtszekerheid btw-statuut AGB’s, publiekrechtelijke lichamen en jeugdhuizen Toelichting op diensten betreffende onroerende goederen Versoepelen van de bewijslast bij IC handelingen Wegwerken van concurrentie -verstoring Contacts Philippe Vanclooster Partner Bart Vrancken Director tel: +32 (0)3 259 32 88 gsm: +32 (0)475 51 03 08 [email protected] tel: +32 (0)9 268 81 82 gsm: +32 (0)479 42 63 18 [email protected] Tom Wallyn Director Nicolas Thomas Senior Manager tel: +32 (0)9 268 80 21 gsm: +32 (0)474 34 23 84 [email protected] tel: +32 (0)2 710 42 41 gsm: +32 (0)474 68 58 20 [email protected] Nic Boydens Director Philippe Vyncke Partner tel: +32 (0)3 259 32 83 gsm: +32 (0)473 91 02 75 [email protected] Tel: +32 (0)9 268 83 03 Gsm: +32 (0)475 56 13 06 [email protected] Thank you. 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