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?
1. Union Customs CodeWhat’s happening?
The changes apply in all EU Member States
The Union Customs code will come into effect on 1 May
2016
The UCC will replace the current EU
customs legislation
The last major update to EU
customs legislation took
place over 20 years ago!
These changes affect companies in different ways!
How will this affect thebusiness
Remember it’s not a one size fits all!
1. Union Customs CodeHow will it differ from the current legislation?
“First Sale”
Authorised Economic Operator
(AEO)
Customs Procedures
Binding Tariff Information
Customs Valuation
Customs Debt and Guarantees
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
Stricter requirements as to when royalties should be included in the customs value
“First Sale” will not be available under the UCC
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
Examples of changes to the
current legislation
1. Union Customs CodeStructure under the UCC
Special procedures;• Transit• Warehousing• Processing• Specific use
Release for free circulation
At arrival –presentation to Customs
Temporary storage (max. 90 days)
Simplification –declaration based upon summary entry declaration
Where possible, similar rules &
procedures
(Re-)export
1. Union Customs CodeKey attention points
Entry into the recordse.g. replaces current local clearance procedure, requirementAEO-C certificate…
Centralised Clearancee.g. legal basis, co-operation mandatory for Member States…
Storagee.g. abolishment type D warehouse, internet sales allowed…
Outward processinge.g. customs debt rules, release for free circulation by other persons…
Inward processinge.g. broader application, no drawback system,compensatory interest…
Transitional measurese.g. impact on BTI’s, PCC, IP-drawback authorisations, customs warehouse type D…
BTI-BOI-Binding rulingse.g. only for EU persons/entities…
Levy of interest on customs debte.g. impact mandatory interest…
Customs valuatione.g. abolishment first sale, royalties, simplifcations…
Authorized Economic Operator (AEO)e.g. reducing guarantees, impact AEO-C certificate…
UCC Opportunities
2. Export ControlIn a nutshell
Export
Controls
Foundations
End
-Use
rDestination
Product E
nd-Use
Product control
End-user control
End-use control
Destination control
2. Export ControlWhat is it ?
Control ? Product Control : Materials, chemicals, "micro-organisms" and "toxins“
End user, End use and Destination control …. MASTER DATA
• Fines• Business disruption
(black lists)• Supply chain
disruption• Damage to
reputation
What if ?
SUPPLY CHAIN
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
What ?
COMPLIANCE
2. Export ControlAm I hit ?
• Awareness: Knowledge
• Roles & Responsibilities: governance model
Data Screening: Regulatory environment
Data Screening: Operations
Compliance: documentary
1
2
3
4
SOLUTION
2. Export ControlKey attention point
Blue Print of operationsReview supply chain model and assess export controllable flows
Master Data quality assessment in view of Export
control
Regulatory monitoringSet-up regulatory screening process
Governance modelDesign internal roles and responsibilitiesmodel towards export control management
Knowledge Building Create awareness within the teams
AEO UCC 1st may 2016
Network building Organize KLAMA collaboration
Reporting Obligations
System based approachBenchmark existing supporting solutions
Procedural aspectsDefine practical procedure as regards to documentary obligations
Export
Control
1. Opeisbaarheid…anno 2016
• Oude regeling en factuur wint (zelfs) aan belang
• Oude regeling, maar let op!
• Incassostelsel
• Incassostelsel
Goederen & diensten
Intracom. handelingen
B2C
B2G
2. Onroerend goedC-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.
2. Onroerend goedRuling nr. 2015.035, 3 maart 2015
Zinvoller om de 10 %-drempel te beoordelen in functie van het volume opslagruimte (in 3D) in vergelijking methet volume van het kantoor voor het personeel dat belast is met het beheer van de opgeslagen goederen
3. Substance & btwHof van Beroep te Brussel dd. 30.04.2015
NV L
NV S
Klanten
• NV L heeft vaste inrichting in België
• Toepassing van DFDS-principe
• Link met BEPS actie 7
4. Btw-eenheid C-7/13, Skandia America & Beslissing van 3 april 2015 (nr. E.T. 127.577)
• 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 FCE-bank
• Geen rekening houden met omzet US HQ voor berekening omzet (pro-rata)
• Artikel 19bis wordt opgeheven
• Interpretatieproblemen tussen Lidstaten
Skandia US HQSkandia BE entiteitenBelastbare
handeling?
Skandia US bijkantoor
5. Varia
Btw aftrek holdings bevestigd indien actief beheer
Btw aftrek catering wordt aanvaard indien publicitair karakter
Btw tarief werk in onroerende staat: 6% indien ouder dan 10j
Btw plicht bestuurders: uitstel 1 april 2016 & aanschrijving
Verhoging drempel kleine ondernemingen naar 25.000
6. Speerpunten 2016
Versoepelen van de
bewijslast bij IC
handelingen
Nieuwe regels kostendelendeverenigingen
Nieuwe regels btw-eenheden
Rechtszekerheidbtw-statuut
AGB’s, publiekrechtelijke
lichamen enjeugdhuizen
Wegwerken van
concurrentie-verstoring
Hervorming btw boeten
uitgangspunt goede trouw
Toelichting op diensten betreffende onroerende
goederen
Contacts
Philippe VancloosterPartner
tel: +32 (0)3 259 32 88gsm: +32 (0)475 51 03 [email protected]
Bart VranckenDirector
tel: +32 (0)9 268 81 82gsm: +32 (0)479 42 63 [email protected]
Tom WallynDirector
tel: +32 (0)9 268 80 21gsm: +32 (0)474 34 23 [email protected]
Nicolas ThomasSenior Manager
tel: +32 (0)2 710 42 41gsm: +32 (0)474 68 58 [email protected]
Nic BoydensDirector
tel: +32 (0)3 259 32 83gsm: +32 (0)473 91 02 [email protected]
Philippe VynckePartner
Tel: +32 (0)9 268 83 03Gsm: +32 (0)475 56 13 [email protected]
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