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amount of VAT involved in the violation – are %, 10%
or 20% of the VAT involved. 2 In addition, the accompanying
violation of the invoicing rules is subject to a
penalty of EUR 0 per invoice, which is reduced in
accordance with the table of reductions of administrative
penalties as published in the Official Gazette of
8 August 2002.
Similar situations may arise in respect of intra-Community
acquisitions of goods or the importation of goods
under postponed accounting. 4 In those cases, the penalties
are, depending on the amount of VAT involved in a
period of one year, 10% or 20% of the amount of VAT or,
provided that the importer is entitled to full input tax
deduction, EUR 0 per audit period, respectively.
The failure to include the VAT incurred on intra-Community
acquisitions in the periodic VAT return is penalized
with an administrative fine of 10 % or 20 % of the
VAT owed. 7 Various administrative fines exist in cases of
violations connected to the reverse charge mechanism
on imports, including 0 EUR per control period for the
failure to include VAT incurred on import, where such
VAT is fully deductible, in the periodic VAT return. 8
The Minister of Finance takes the view that the current
penalty system is not consistent and that the penalties
are not under all circumstances proportionate to the
seriousness of the violation and the interests of the
Treasury. He has therefore charged the tax authorities
with the task of making proposals to improve the penalty
system.
Q&A, Chamber, Q. No. 9 from Mr Van Biesen on 0
September 2008, QRVA, 24 November 2008, No. 042,
112 .
Refunds of VAT – VAT groups
The Minister of Finance has pointed out that the
arrangements on VAT grouping within the meaning of
Art. 11 of the VAT Directive only apply at national level
and that the members of VAT groups can only rely on the
advantages of the grouping arrangements in their relationship
with the tax authorities of the Member State
where they are established.
It follows that only the members of a group which are
legally independent can be regarded as taxable persons
for the purposes of refunds of VAT under the Eighth
Directive. In other words, refund applications made on
behalf of several members of a foreign VAT group do not
meet the criteria of the Eighth Directive. In order to be
valid, refund applications must be made in the name of a
single legal person and the particulars of that person
only must be included in the refund application, with the
exception of the VAT identification number, which may
have been assigned to the VAT group to which the nonresident
applicant belongs. However, if the group’s VAT
identification number has been cancelled, for example
on the ground that the VAT group has been dissolved,
refund applications made by former members of the
group will in principle be refused.
Members of a foreign VAT group wishing to exercise
their right to a refund under the Eighth Directive must
present a certificate confirming that they are subject to
VAT in the Member State where they are established. The
circumstance that that certificate mentions the VAT
identification number of the VAT group to which the
applicant belongs does not affect his status as a taxable
person.
Q&A, Chamber, Q. No. 288 from Mr Brotcorne on 24
July 2008, QRVA, 27 October 2008, No. 0 8, 9802.
Refunds of VAT – Partial refunds
Under Art. of the Eighth Directive, refund applications
made by taxable persons established in another EU
Member State must be accompanied by a certificate
issued by the tax authorities of the EU Member State
where the applicant is established, confirming that the
applicant is subject to VAT in that Member State. The
models for that certificate and the refund application
form are annexed to the Eighth Directive.
Where, on the basis of the certificate and the information
contained in the refund application, the tax authorities
decide that they do not have all the elements
required to determine with certainty the amount of VAT
that can be refunded to the non-resident taxable person,
the authorities are authorized to ask the applicant for the
additional information they consider necessary to establish
the applicant’s right to a refund. If the applicant carries
out transactions that are both within and outside the
scope of the VAT Code, or that are both taxed and
exempt, the certificate will simply state that the applicant
is subject to VAT. The extent to which the applicant is
entitled to obtain a refund is determined on the basis of
the rules applicable in the Member State of refund.
Q&A, Chamber, Q. No. 291 from Mr Brotcorne on 24
July 2008, QRVA, 27 October 2008, No. 0 8, 980 .
CKBB and CLO – Change of address
On 19 February 2009, the Central Office for non-resident
taxable persons (CKBB), the service competent for
both VAT identification and VAT refund, and the Central
VAT Liaison Unit (CLO) moved from Jozef
Stevensstraat 7 to Paleizenstraat/Rue des Palais 48, 10 0
Brussels.
On 22 February 2009, the VAT collection office competent
for the CKBB (Central Office for non-resident tax-
2. See Art. 70(1) of the VAT Code and Table G, categories IV or V of the
annex to Royal Decree No. 41.
. See Art. 70(4) of the VAT Code and category II of the first section of the
Annex to Royal Decree No. 44.
4. See Art. 1(1)(2°) of the VAT Code and Art. ( ) of Royal Decree No. 7.
. See Art. 70(1) of the VAT Code and Table G, category V, of the annex to
Royal Decree No. 41.
. See category VIII, point , of Table G, category V, of the Annex to Royal
Decree No. 41.
7. See Art. 70 (1) of the VAT Code and Table G, category V, of the Annex to
Royal Decree No. 41.
8. See category VIII, point , of Table G of the annex to Royal Decree
No. 41.
1 4 INTERNATIONAL VAT MONITOR MARCH/APRIL 2009 © IBFD