Btw en douane update. Nicolas Thomas Senior Manager & Bart Vrancken Director

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1 Btw en douane update Nicolas Thomas Senior Manager & Bart Vrancken Director

2 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?

3 Customs & International trade UCC

4 1. Union Customs Code What s happening? How will this affect the business Remember it s not a one size fits all! 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 The last major update to EU customs legislation took place over 20 years ago! These changes affect companies in different ways!

5 1. Union Customs Code How will it differ from the current legislation? 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 Debt and Guarantees First Sale Examples of changes to the current legislation First Sale will not be available under the UCC Customs Procedures 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 Stricter requirements as to when royalties should be included in the customs value Customs Valuation

6 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 Where possible, similar rules & procedures (Re-)export

7 1. Union Customs Code Key attention points Inward processing e.g. broader application, no drawback system, compensatory interest Authorized Economic Operator (AEO) e.g. reducing guarantees, impact AEO-C certificate Outward processing e.g. customs debt rules, release for free circulation by other persons Customs valuation e.g. abolishment first sale, royalties, simplifcations Storage e.g. abolishment type D warehouse, internet sales allowed UCC Opportunities Levy of interest on customs debt e.g. impact mandatory interest Centralised Clearance e.g. legal basis, co-operation mandatory for Member States BTI-BOI-Binding rulings e.g. only for EU persons/entities Entry into the records e.g. replaces current local clearance procedure, requirement AEO-C certificate Transitional measures e.g. impact on BTI s, PCC, IP-drawback authorisations, customs warehouse type D

8 Customs & International trade The Rise of Export Control

9 2. Export Control In a nutshell Product End-Use Export Controls Foundations Destination End-User Product control End-user control End-use control Destination control

10 2. Export Control What is it? What if? 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 COMPLIANCE Fines Business disruption (black lists) Supply chain disruption Damage to reputation SUPPLY CHAIN Control? Product Control : Materials, chemicals, "micro-organisms" and "toxins End user, End use and Destination control. MASTER DATA

11 2. Export Control Am I hit? 2 Data Screening: Regulatory environment 1 Awareness: Knowledge Roles & Responsibilities: governance model SOLUTION 3 Data Screening: Operations 4 Compliance: documentary

12 2. Export Control Key attention point Knowledge Building Create awareness within the teams Procedural aspects Define practical procedure as regards to documentary obligations Governance model Design internal roles and responsibilities model towards export control management Regulatory monitoring Set-up regulatory screening process Master Data quality assessment in view of Export control Export Control System based approach Benchmark existing supporting solutions Reporting Obligations Network building Organize KLAMA collaboration Blue Print of operations Review supply chain model and assess export controllable flows AEO UCC 1 st may 2016

13 Btw opeisbaarheid... Anno 2016

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15 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

16 Btw onroerend goed

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18 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.

19 Kantoren meer dan 10%

20 2. Onroerend goed Ruling nr , 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

21 Btw substance & btw

22 3. Substance & btw Hof van Beroep te Brussel dd NV S NV L NV L heeft vaste inrichting in België Toepassing van DFDSprincipe Klanten Link met BEPS actie 7

23 Btw HvJ Skandia

24 4. Btw-eenheid C-7/13, Skandia America & Beslissing van 3 april 2015 (nr. E.T ) 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

25 Btw - varia

26 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

27 Btw - speerpunten 2016?

28 6. Speerpunten 2016 Nieuwe regels kostendelende verenigingen Rechtszekerheid btw-statuut AGB s, publiekrechtelijke lichamen en jeugdhuizen Toelichting op diensten betreffende onroerende goederen Hervorming btw boeten uitgangspunt goede trouw Nieuwe regels btweenheden Versoepelen van de bewijslast bij IC handelingen Wegwerken van concurrentie -verstoring

29 Contacts Philippe Vanclooster Partner tel: +32 (0) gsm: +32 (0) Bart Vrancken Director tel: +32 (0) gsm: +32 (0) Tom Wallyn Director tel: +32 (0) gsm: +32 (0) Nicolas Thomas Senior Manager tel: +32 (0) gsm: +32 (0) Nic Boydens Director tel: +32 (0) gsm: +32 (0) Philippe Vyncke Partner Tel: +32 (0) Gsm: +32 (0)

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