1 / 18

Fiscalis workshop 2020/011 18 September 2014

Fiscalis workshop 2020/011 18 September 2014. Cooperation tax recovery authorities – social security authorities – authorities dealing with agricultural payments /claims. Purpose of this workshop.

thanos
Download Presentation

Fiscalis workshop 2020/011 18 September 2014

An Image/Link below is provided (as is) to download presentation Download Policy: Content on the Website is provided to you AS IS for your information and personal use and may not be sold / licensed / shared on other websites without getting consent from its author. Content is provided to you AS IS for your information and personal use only. Download presentation by click this link. While downloading, if for some reason you are not able to download a presentation, the publisher may have deleted the file from their server. During download, if you can't get a presentation, the file might be deleted by the publisher.

E N D

Presentation Transcript

  1. Fiscalis workshop 2020/01118 September 2014 Cooperationtaxrecoveryauthorities – social securityauthorities – authoritiesdealingwith agricultural payments/claims

  2. Purpose of this workshop • → raise awareness and discuss possibilities to develop/improve the exchange of information and the cooperation between: - tax collection and recovery authorities; and - authorities responsible for social security payments; or - authorities responsible for agricultural payments (subventions).

  3. Fightagainstfraud: a challenge for all Member States • Problems: • - All MS are facingtaxfraud. • - All MS are facingproblems to collect/recovertax claims. • Observations: • - This phenomenonis not limited to the tax area. • - Cooperationbetweenauthoritiesisnecessary • at national level • at international level

  4. Fightagainstfraud: a challenge for all Member States

  5. Cooperationwithin one Member State

  6. Cooperationwithin one Member State in view of recovery of taxes, or in view of recovery of other claims Examplefrom a MS: Taxdebt – refusal to grantscholarships to the family members of a tax debtor Exchange of information Recovery of claims Example: Compensation (seizure) of benefits / payments / refunds and debts

  7. International cooperation in view of recovery of taxes, or in view of recovery of other claims Exchange of information Recovery of claims

  8. Questions: • - canwereduce the need for cross-border requests by improving the internalcooperationbetweendifferentauthoritieswithineach MS ? • - canwefacilitate the handling of cross-border requests by improving the internal and international cooperationbetweendifferentauthorities ?

  9. Exchange of information • → compare: requests for information • on the basis of dir. 2010/24/EU

  10. Recovery of claims • → compare: requests for recovery • on the basis of dir. 2010/24/EU

  11. International development : more information exchange and cooperation - Fatca, automatic exchange of info underdir. 2011/16; application of the savings directive, etc. - also in the field of taxrecovery • → examples: • 16-17 Sept. 2014: Workshops on exchange of info with regard to vehicles (cars, pleasureboats, airplanes) • VAT refund

  12. Added value of the cooperationbetweendifferentauthorities: example: VAT refund in other States Belgium e.g. France • Belgiantaxauthorities: • - pleasepayyourtaxdebt; or • - sign a declarationauthorisingpayment of VAT refund to us (savingcosts) • - or weaskother State to seize the VAT amount Taxable person

  13. International cooperation: example: VAT refund in other States Belgium E.g. France • MidSept. 2013 – End 2013: • → in 52 files: • → 312.029,21 euro of foreign VAT refundsrecovered Taxable person

  14. Directive 2010/24: • This Directive shall apply to claims relating to the following: • (a) all taxes and duties of any kind levied by or on behalf of a Member State or its territorial or administrative subdivisions, including the local authorities, or on behalf of the Union; • (b) refunds, interventions and other measures forming part of the system of total or partial financing of the European Agricultural Guarantee Fund (EAGF) and the European Agricultural Fund for Rural Development (EAFRD), including sums to be collected in connection with these actions;

  15. Social securityregulations: • Art. 84 of Regulation 883/2004: • Mutual assistance for the collection of contributions due to an institution of one Member State and recovery of benefitsprovided by the institution of one Member State but not due.

  16. Social securityregulations: • Art. 71 of implementingRegulation 987/2009: • "For the purpose of applying Art. 84 of the basic Regulation, the recovery of claims shall, wherever possible, be by way of offsettingeitherbetween the institutions of MSsconcerned, or vis-à-vis the natural or legal personconcerned".

  17. Social security • authorities • Taxauthorities • Authoritiesresponsible for agricultural payments • Cooperation between tax recovery authorities, social security authorities and agriculutural paying authorities: • For national claims • If requested to provide assistance to other MS.

  18. Questions • Where do we stand now • - withineach MS ? • - at international level? • Whatcanbedone to • improve the cooperation • - withineach MS ? • - at international level?

More Related