natgillin/translations-raw huggingface dataset:
The Directive provides for transitional VAT arrangements with a view to the abolition of fiscal frontiers and amends the Sixth VAT Directive [6].
S to direktivo je bila določena prehodna ureditev za DDV za odpravo davčnih meja v Evropski uniji in spremenjena šesta direktiva o DDV [6].
Taxation of supplies of goods
Obdavčevanje dobave blaga
The first subparagraph of Article 2 of the Belgian VAT Code states: ‘supplies of goods and services carried out for consideration by a taxable person acting as such are subject to tax when they take place in Belgium.’
Prvi odstavek člena 2 belgijskega zakonika o DDV določa, da je „predmet davka […] dobava blaga ali storitev, ki jo davčni zavezanec, ki deluje kot tak, za plačilo opravi v Belgiji“.
Article 10 of the VAT Code states:
Člen 10 belgijskega zakonika o DDV določa:
‘The supply of goods shall mean the transfer of the right to dispose of property as owner.
„Dobava blaga pomeni prenos pravice do razpolaganja s premoženjem kot lastnik.
In particular, this involves making goods available to a person acquiring them pursuant to a contract transferring or dividing up ownership.’
Gre zlasti za dajanje blaga na razpolago pridobitelju ali prevzemniku z izvršitvijo translativne ali deklarativne pogodbe.“
Article 15 of the VAT Code states:
Nazadnje člen 15 belgijskega zakonika o DDV določa:
Goods are supplied in Belgium when the place where the supply is deemed to take place in accordance with paragraphs 2 to 6 is in Belgium.
Dobava blaga je opravljena v Belgiji, če je kraj, v katerem je blago v skladu z odstavki od člena 2 do člena 6, v Belgiji.
The place of supply of goods is deemed to be the place where the goods are made available to the person acquiring them.
Člen 2. Za kraj dobave blaga se šteje kraj, v katerem je blago predano pridobitelju ali prejemniku.
However, the place of supply is deemed to be:
Vendar se za kraj dobave šteje:
where the dispatch or transport to the person to whom they are supplied begins when the goods are dispatched or transported by the supplier, by the person acquiring them or by a third party;
kraj, v katerem se začne odpošiljanje ali prevoz blaga pridobitelju, kadar blago odpošlje ali prevaža dobavitelj ali pridobitelj blaga ali tretja oseba;
Unless proven otherwise, movable goods are deemed to have been supplied in Belgium when, at the time of supply, one of the parties to the transaction has established his business or has a fixed establishment there or, in the absence of such a place of business or fixed establishment, has his permanent address or is habitually resident there.’
Člen 7. Šteje se, če ni dokazano nasprotno, da je dobava premičnine opravljena v Belgiji, če ima ob dobavi ena od strank transakcije sedež dejavnosti ali stalno poslovno enoto v Belgiji, ali če nima takšnega sedeža ali stalne poslovne enote, če ima tam stalno prebivališče ali tam običajno prebiva.“
The supply of goods (the transport of which begins in Belgium) is therefore in principle taxable in Belgium.
Dobava blaga (katerega prevoz se začne v Belgiji) se torej načeloma obdavči v Belgiji.
The law has introduced a legal presumption that the supply is deemed to have taken place in Belgium when one of the parties to the transaction is established in Belgium.
Če ima ena od strank transakcije sedež v Belgiji, se z zakonom uvaja pravna domneva, da je dobava opravljena v Belgiji.
VAT liability
Zavezanec za DDV
In accordance with Article 51(1) of the VAT Code tax is payable by the taxable person carrying out the supply of taxable goods or services that takes place in Belgium.
Na podlagi člena 51(1) belgijskega zakonika o DDV mora zavezanec, ki v Belgiji opravi obdavčljivo dobavo blaga ali storitev, plačati davek.
Article 39(1) of the VAT Code lays down VAT exemptions for exports of goods; it states: ‘The following are exempt from tax: 1. the supply of goods dispatched or transported to a destination outside the Community by or on behalf of the vendor; 2. the supply of goods dispatched or transported to a destination outside the Community by or on behalf of the purchaser, who is not established in Belgium …’
Člen 39(1) belgijskega zakonika o DDV, v katerem je določena ureditev oprostitve plačila DDV za izvoz blaga, določa: „Plačila davka so oproščene: 1. dobave blaga, ki jih prodajalec ali kdo v njegovem imenu odpošlje ali odpelje iz Skupnosti; 2. dobave blaga, ki jih kupec, ki nima sedeža v Belgiji, ali kdo v njegovem imenu odpošlje ali odpelje iz Skupnosti […]“
In accordance with Article 39(3) of the VAT Code, Royal Decree No 18 of 29 December 1992 lays down the conditions in Belgian law for exempting exports of goods from Belgium to destinations outside the Community [7].
V skladu s členom 39(3) belgijskega zakonika o DDV so v belgijskem pravu s kraljevim odlokom št. 18 z dne 29. decembra 1992 določeni pogoji za oprostitev za izvoz blaga iz Belgije v države zunaj Skupnosti. [7]
Intra-Community supplies
Dobave blaga znotraj Skupnosti
Article 39 bis of the VAT Code provides from 1 January 1993: ‘The following are exempt from tax: 1. supplies of goods dispatched or transported to destinations outside Belgium, but within the Community, by or on behalf of the vendor … or the person acquiring the goods for another taxable person or non-taxable natural person acting as such in another Member State who is liable for tax on his intra-Community acquisitions of goods …’
Člen 39a belgijskega zakonika o DDV od 1. januarja 1993 določa: „Davka so oproščene: 1. dobave blaga, ki jih prodajalec […], pridobitelj ali kdo v njunem imenu odpošlje ali odpelje iz Belgije, vendar ostanejo v Skupnosti, opravljene pa so za drugega zavezanca ali pravno osebo, ki ni zavezanka za plačilo davka, ki kot taka delujeta v drugi državi članici in morata za pridobitev blaga znotraj Skupnosti plačati davek […]“
Belgian tax law lays down several conditions regarding the proof that has to be furnished to ensure correct application of the exemption provided for in Article 39 bis of the VAT Code.
Belgijsko davčno pravo določa več pogojev v zvezi z dokazi, ki jih je treba predložiti za pravilno uporabo oprostitev iz člena 39a belgijskega zakonika o DDV.
Article 1 of Royal Decree No 52 of 29 December 1992 states: ‘The tax exemptions provided for in Article 39 bis of the Code are subject to proof that the goods were dispatched or transported outside Belgium but within the Community’.
Člen 1 kraljevega odloka št. 52 z dne 29. decembra 1992 določa, da je za „oprostitve plačila davka iz člena 39a zakonika treba predložiti dokaz, da je bilo blago odposlano ali odpeljano iz Belgije, vendar je ostalo v Skupnosti“.
Article 2 of Royal Decree No 52 specifies that the exemption is ‘also subject to proof that the supply is carried out for a taxable person … registered for VAT in another Member State.’
Nato je v členu 2 kraljevega odloka št. 52 pojasnjeno, da je za to oprostitev „poleg tega treba predložiti dokaz, da je dobava opravljena za davčnega zavezanca […], ki je registriran kot zavezanec za davek na dodano vrednost v drugi državi članici“.
In addition, the first subparagraph of Article 3 of Royal Decree No 52 provides: ‘The vendor must at all times be in possession of all documents proving that the dispatch or transport of the goods has actually taken place …’ In this connection, the extract from a press release published in Moniteur belge No 36 of 20 February 1993 informs taxpayers that ‘transport must be carried out by or on behalf of the vendor or the person acquiring the goods.
Prvi odstavek člena 3 kraljevega odloka št. 52 določa tudi, da mora „prodajalec vedno imeti vse dokumente, ki dokazujejo resničnost odpošiljanja ali prevoza blaga […]“ V zvezi s tem so davčni zavezanci v odlomku iz obvestila za javnost, objavljenega v Moniteur belge št. 36 z dne 20. februarja 1993, opozorjeni, da „mora prevoz opraviti prodajalec, pridobitelj ali kdo v njunem imenu.
Consequently, if transport is carried out by or on behalf of a subsequent customer (e.g. in chain transactions where the transport is carried out by the final customer), supplies before the supply to the final customer may not be exempted’.
Zato zaradi prevoza, ki ga opravi naslednja stranka ali se opravi v njenem imenu (na primer pri verižni prodaji, ko prevoz opravi končna stranka), ni mogoče oprostiti dobav, ki so bile opravljene pred dobavo končni stranki.“
In order to qualify for an exemption for intra-Community supply, the taxable person must therefore prove, inter alia, that the transport was carried out by or on behalf of either the vendor or the person acquiring the goods [8].
Da bi bil davčni zavezanec upravičen do oprostitve za dobave blaga znotraj Skupnosti, mora torej med drugim dokazati, da je prevoz opravil prodajalec ali pridobitelj ali kdo v njunem imenu [8].
If the conditions for the application of the exemptions laid down in Articles 39 and 39 bis of the VAT Code are not fulfilled, the supply of the goods becomes taxable in Belgium and the debt is incurred as a result of the mere existence of the transaction [9].
Če pogoji za uporabo oprostitev iz člena 39 in 39a belgijskega zakonika o DDV niso izpolnjeni, je dobava blaga obdavčljiva v Belgiji in dolg nastane z izvedbo transakcije [9].
In the interests of fairness towards the taxable person, the Belgian tax authorities nevertheless agree to grant an exemption under these articles to a taxable person who is not able to provide all the proof necessary to show that the conditions for exemption have been met if they themselves are in possession of such proof, for example within the framework of mutual assistance from other Member States or third countries.
Belgijska davčna uprava v skladu z načelom odnosa „poštene igre“ do davčnega zavezanca vseeno uporabi oprostitev na podlagi teh členov, če davčni zavezanec ne more predložiti vseh dokazov o izpolnjevanju pogojev za oprostitev, so pa na voljo upravi, na primer v okviru medsebojne pomoči drugih držav članic ali tretjih držav.
Taxation based on actual facts
Obdavčitev na podlagi dejstev
According to the established case law of the Belgian Court of Cassation, tax (including VAT) must be established on the basis of the actual facts [10].
V skladu z ustaljeno sodno prakso belgijskega kasacijskega sodišča je treba davek (vključno z DDV) določiti glede na dejstva [10].
In applying this principle, the authorities are therefore required to impose tax, not on the basis of the apparent existence of an act as presented by the taxpayer, but on the basis of the actual existence of an act (resulting from the actual intention of one of the parties concerned).
V skladu s tem uprava davka načeloma ne sme določiti na podlagi navideznega dejanja, kot ga je predstavil davčni zavezanec, ampak ga mora določiti na podlagi resničnega dejanja (kot izhaja iz resničnega namena zadevnih strank).
In cases where the authorities contest VAT exemptions applied to supplies of goods, they address an adjustment notice [11] to the taxable person, normally together with a fine.
Kadar uprava nasprotuje oprostitvam plačila DDV za zadevne dobave blaga, davčnemu zavezancu pošlje zahtevek za poravnavo [11], običajno skupaj z globo.
Settlement with the taxable person
Poravnava z davčnim zavezancem
The second subparagraph of Article 84 of the VAT Code states that the Minister for Finance may conclude settlements with taxpayers provided that these do not involve an exemption from or a reduction of the tax.
Člen 84(2) belgijskega zakonika o DDV določa, da minister za finance sklene poravnave z davčnimi zavezanci, če te ne vključujejo oprostitve ali znižanja davka. Take poravnave se torej lahko nanašajo le na dejanska, ne pa na pravna vprašanja.
Such settlements, therefore, must concern only points of fact and not points of law.
Običajno so mogoče le, če popustita obe strani (ne pri znesku davka, ki lahko izhaja iz ugotovljenih dejstev, ampak pri dejanskih vprašanjih, določitvi glob itd.).
The Minister for Finance delegates his powers in this area to the Regional Directorates of the VAT authorities and to the Special Tax Inspectorate.
Pristojnost ministra za finance se prenese na regionalne direkcije davčne uprave za DDV in Posebnega davčnega inšpektorata.
Imposition of administrative fines
Naložitev upravnih glob
As regards the imposition of fines when the right to an exemption is not proved, Article 70(1) of the VAT Code lays down a fine in proportion to the infringement of the obligation to pay VAT, equivalent to twice the amount of the unpaid tax.
V zvezi z naložitvijo glob zaradi nedokazane upravičenosti do oprostitve člen 70(1) belgijskega zakonika o DDV določa, da je sorazmerna globa za kakršno koli kršitev obveznosti plačila DDV enaka dvakratnemu znesku utajenega davka.
Nevertheless, Royal Decree No 41 of 30 January 1987 provides for a scale reducing the proportional tax fines.
Vendar je s kraljevim odlokom št. 41 z dne 30. januarja 1987 določena lestvica znižanj sorazmernih davčnih glob.
Article 1(1) of Royal Decree No 41 states that the fine is reduced by 10 % of the amount of the tax due (table G of the Annex) in the case of infringements against Article 39 bis of the VAT Code (wrongly applied exemption or lack of proof of the right to an exemption).
Člen 1(1) kraljevega odloka št. 41 določa, da se ta globa zniža na 10 % zneska dolgovanega davka (preglednica G iz priloge), če gre za kršitve pri uporabi člena 39a belgijskega zakonika o DDV (nepravilno uporabljena oprostitev ali nedokazana upravičenost do oprostitve).
The same proportional fine is imposed for similar infringements of Article 39 of the VAT Code.
Enaka sorazmerna globa se naloži za kršitve iste vrste pri uporabi člena 39 belgijskega zakonika o DDV.
Article 70(2) of the VAT Code lays down a fine of twice the amount of the tax due on the transaction if the invoice is not supplied or contains inaccurate information, inter alia, as regards identification, the name or the address of the parties to the transaction.
Člen 70(2) belgijskega zakonika o DDV pa določa, da se naloži globa, ki je enaka dvakratnemu znesku dolgovanega davka na transakcijo, če račun ni izdan ali vsebuje nepravilne navedbe, med drugim v zvezi z identifikacijo, imenom ali naslovom strank transakcije.
In accordance with the second subparagraph of Article 70(2) of the VAT Code this fine is, however, not imposed when the irregularities can be deemed to be purely accidental [13] or when the supplier had no reason to doubt that the other party [14] was a non-taxable person.
V skladu s členom 70(2)(2) belgijskega zakonika o DDV se ta globa vseeno ne naloži, če je nepravilnosti mogoče šteti za popolnoma naključne [13] ali če dobavitelj ni imel razloga, da bi dvomil o tem, da njegov sopogodbenik ni davčni zavezanec [14].
Royal Decree No 41 [15] increases the fine to 100 % of the tax due on the transactions in the case of inaccuracies in the invoices.
V kraljevem odloku št. 41 [15] je določeno, da se znesek globe poviša na 100 % zneska dolgovanega davka na transakcijo, če so navedbe na računih nepravilne.
Article 3 of the same Royal Decree provides for full cancellation of the fine if a taxpayer rectifies the situation immediately before the intervention of the tax authorities.
V členu 3 tega kraljevega odloka je določeno, da se globe v celoti odpišejo, če davčni zavezanec sam od sebe uredi položaj pred posegom davčne uprave.
Proportionality of fines
Sorazmernost glob
In addition, recent case law from the Belgian Court of Cassation [18] confirmed that both the competent tax authority and the judge are obliged to apply the principle of proportionality to the calculation of administrative fines, even if this means derogating from fixed scales.
Poleg tega je z novejšo sodno prakso belgijskega kasacijskega sodišča [18] potrjeno, da morata pristojna davčna uprava in sodišče pri določanju zneska upravnih glob uporabiti načelo sorazmernosti, tudi kadar to vključuje odstopanja od določenih lestvic.
Possible reduction or cancellation of fines by the authorities
Možnost, da uprava globe zniža ali odpiše
Following the entry into force of the Law of 15 March 1999 on tax disputes, the provisions of the VAT Code [19] that enabled the Minister for Finance to cancel fines have been repealed.
Z zakonom o davčnih sporih, ki je začel veljati 15. marca 1999, so bile odpravljene določbe belgijskega zakonika o DDV [19], na podlagi katerih je bil minister za finance pristojen za odpis globe.
Nevertheless, on the basis of Article 9 of the Regent’s Decree of 18 March 1831 [20] the Minister for Finance, or the official delegated by him for this purpose, retains the power to reduce or cancel fines.
Vendar na podlagi člena 9 regentovega odloka z dne 18. marca 1831 [20] minister za finance ali uradnik, na katerega je minister prenesel pooblastilo, ohrani pristojnost za znižanje ali odpis glob.
The Minister has delegated this power to the Director-General and the Regional Directors [21] of the VAT authorities [22].
Minister je to pristojnost prenesel na generalnega direktorja in regionalne direktorje [21] uprave DDV [22].
In principle this provision allows the authorities, when imposing a VAT fine, to deviate from the scales laid down in Article 70(2) of the VAT Code and in Royal Decree No 41, especially when strict application of the scales would not be in line with the principle of proportionality.
Ta določba načeloma omogoča, da uprava pri naložitvi globe v zvezi z DDV ne upošteva zakonitih lestvic, kakršne so lestvice iz člena 70(2) belgijskega zakonika o DDV in kraljevega odloka št. 41, zlasti če bi lahko bila dosledna uporaba teh lestvic v nasprotju z načelom sorazmernosti.
If a reduction in the fine is possible, it is therefore normal, in the case of an amicable settlement between the tax authorities and the taxpayer, for the agreement also to cover the fine and for negotiations to be held on this matter.
Kadar je mogoče znižati globo, naj bi bilo zato običajno, da se v primeru prijateljskega dogovora med davčno upravo in davčnim zavezancem ta dogovor nanaša tudi na globo in se je o njej mogoče pogajati.
Article 91(1) of the VAT Code states that default interest is to be calculated at a rate of 0,8 % of the tax due for each month of default.
V zvezi z zamudnimi obrestmi člen 91(1) belgijskega zakonika o DDV določa, da se obračunavajo po 0,8-odstotni mesečni obrestni meri.
Article 84 bis of the VAT Code provides that, in special cases, the competent Director-General may, under the conditions stipulated by himself, grant an exemption for all or part of the interest payable under Article 91 of the VAT Code.
V členu 84a tega zakonika je pojasnjeno, da lahko pristojni regionalni direktor v posebnih primerih in pod pogoji, ki jih določi, odobri oprostitev dela ali vseh obresti iz člena 91 tega zakonika.
However, it is clear from administrative comments on VAT [23] that a partial or total remission of default interest may be granted only if the taxable person is in a difficult financial situation for reasons beyond his control.
Vendar iz upravnih pojasnil za DDV [23] izhaja, da se lahko tak odpis dela ali vseh zamudnih obresti odobri le, če je davčni zavezanec v težkem finančnem položaju zaradi vzroka, na katerega nima vpliva.
This view was confirmed by Belgium in its letter dated 13 June 2005 in response to the comments from third parties, where it stated: ‘the Special Tax Inspectorate’s Regional Directors have never granted a total or partial remission of default interest in any tax case.
To stališče je Belgija potrdila v dopisu z dne 13. junija 2005, v katerem je odgovorila na pripombe tretjih strani in pojasnila, da „regionalni direktorji Posebnega davčnega inšpektorata niso nikdar in za noben spis odobrili odpisa vseh ali dela zamudnih obresti.
Moreover, such a remission is granted only to taxpayers in a difficult financial situation …’
Poleg tega se ta odpis odobri le davčnim zavezancem, ki so v težkem finančnem položaju […]“
Refund
Vračilo
Article 77(1), number 7, of the VAT Code provides that the tax charged on the supply of goods (or services) shall be refunded in the appropriate amount in the event of the loss of a claim for payment of all or part of the purchase price.
Člen 77(1)(7) belgijskega zakonika o DDV določa, da se davek, ki je bil obračunan od dobave blaga (ali opravljanja storitev), povrne v ustreznem znesku ob izgubi celotne terjatve, ki ustreza prodajni ceni, ali dela te terjatve.
Circular No 78 on VAT refunds [24] specifies that a refund applies not only when the claim for payment of the purchase price is lost due to bankruptcy or composition, but also in all cases where the supplier establishes that the invoice has either not been paid at all or has only been partially paid and that he has exhausted all remedies.
V okrožnici št. 78 o vračilu DDV [24] je pojasnjeno, da je vračilo mogoče ne le, kadar je terjatev, ki ustreza prodajni ceni, izgubljena zaradi stečaja ali prisilne poravnave, ampak tudi v vseh primerih, kadar dobavitelj ugotovi, da ostaja račun delno ali v celoti neporavnan in da je izčrpal vsa pravna sredstva.
The point at which the loss can be deemed to be certain depends on the factual circumstances of each case [25].
Kdaj je izgubo mogoče šteti za zanesljivo, je odvisno od dejanskih okoliščin vsakega primera [25].
When only part of the invoice has been paid, for example if the person acquiring the goods pays the amount on the invoice excluding VAT but an amount corresponding to the VAT remains unpaid, only the part of VAT relating proportionally to the unpaid amount [26] can be refunded [27].
Če je plačan samo del računa, na primer ker je pridobitelj plačal samo znesek računa brez DDV, zneska DDV pa ne, je samo tisti del DDV, ki se sorazmerno nanaša na neplačan del računa [26], upravičen do vračila [27].
Possibility of deducting VAT from corporate tax
Možnost odbitka DDV od davka od dobička pravnih oseb
Article 53 of the Income Tax Code provides that certain taxes are not deductible when calculating the tax base subject to income tax (including corporate tax).
Člen 53 zakonika o davkih od dohodka določa, da se nekateri davki ne odbijejo od davčne osnove za davek od dohodka (vključno z davkom od dobička pravnih oseb).
However, this does not include VAT.
Vendar DDV ni vključen med te davke.
The administrative instructions on income tax [28] also state that the VAT paid or owed by a taxpayer to the tax authorities that is not covered by VAT charged to the customer constitutes a business expense.
Poleg tega upravna navodila za davek od dohodka [28] določajo, da je DDV, ki ga je zavezanec plačal ali ga dolguje državni blagajni in ni pokrit z DDV, ki gre na račun stranke, poslovni strošek.
Possibility of deducting VAT fines from corporate tax
Možnost odbitka glob zaradi neplačevanja DDV od davka od dobička pravnih oseb
In accordance with the case law of the Court of Cassation, as confirmed in administrative comments [29], proportional VAT fines are deductible from corporate tax.
V skladu s sodno prakso kasacijskega sodišča, kot je bila potrjena z upravnimi pojasnili [29], se sorazmerne globe zaradi neplačevanja DDV lahko odbijejo od davka od dobička pravnih oseb.
Powers of the Special Tax Inspectorate
Pristojnost Posebnega davčnega inšpektorata
According to Article 87 of the Law of 8 August 1980, the Special Tax Inspectorate and its Regional Directors enjoy the same powers as the VAT authorities.
V skladu s členom 87 zakona z dne 8. avgusta 1980 imajo Posebni davčni inšpektorat in njegovi regionalni direktorji enake pristojnosti kot davčni organi.
Umicore SA is a Belgian limited company operating in the EU and international markets that manufactures and sells special materials and precious metals; this includes the manufacture and sale of silver granules.
Družba Umicore S.A. je delniška družba belgijskega prava, ki proizvaja in trži posebne materiale in plemenite kovine, vključno s srebrom v zrncih, na trgu Unije in mednarodnem trgu.
In particular, Umicore is reputed to be one of the world’s biggest silver refiners.
Slovi zlasti po tem, da je ena največjih rafinerij srebra na svetu.