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
philippe.vanclooster@be.pwc.com
tel: +32 (0)9 268 81 82
gsm: +32 (0)479 42 63 18
christoph.zenner@be.pwc.com
Tom Wallyn
Director
Nicolas Thomas
Senior Manager
tel: +32 (0)9 268 80 21
gsm: +32 (0)474 34 23 84
tom.wallyn@be.pwc.com
tel: +32 (0)2 710 42 41
gsm: +32 (0)474 68 58 20
nicolas.thomas@be.pwc.com
Nic Boydens
Director
Philippe Vyncke
Partner
tel: +32 (0)3 259 32 83
gsm: +32 (0)473 91 02 75
nic.boydens@be.pwc.com
Tel: +32 (0)9 268 83 03
Gsm: +32 (0)475 56 13 06
Philippe.vyncke@be.pwc.com
Thank you.
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