commission on fiscal imbalance 合集

B additional levies and rebates on the personal

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Unformatted text preview: tes, the government confined itself, in 1989, according to the CSF, to “mentioning that, in relation to 1980, autonomy has been broadened since the Regions may determine the exemptions.” As for registration fees on the transfer for payment of real property, autonomy is even more restricted. Here, it is a question of autonomy in respect of margins in that the federal government is empowered to set the tax base, exemptions and rates, and the Regions may only establish additional taxes (tax levies) or grant refunds. There is an absence of autonomy with regard to the tax on vehicle use, for fear of encouraging fictitious registrations in the Region with the lowest taxation. Moreover, the CSF has noted that “from the standpoint of taxes in respect of which the fiscal autonomy of the Regions is not complete, a general principle has been established whereby modifications in the tax base and, as the case may be, the rates and exemptions, require the agreement of the regional governments.” To the foregoing observation, it must be added that, since 1993, environmental taxation has been reserved for the Regions. This is true of so-called ecotaxes, actually excise taxes levied on consumer goods likely to harm the environment, e.g. because of their containers, of water and waste taxes, except for radioactive waste (the Walloon Region levies a tax on waste water and another tax on waste, while revenues from the Flemish Region’s environmental taxes are directly paid to a specialized body, the Mina – Fonds (Spinoy, 1998)), and of the Eurovignette on vehicles and combinations of vehicles with a maximum weight of under 12 tonnes. In addition, since 1993, the Regions may levy additional duties on radio-television fees, which, as we will see later, are a Community tax. The Regions may cede back proceeds from the fees to the Communities or assume certain of their expenditures. b) Additional levies and rebates on the personal income tax According to the CSF, “the Regions also have the possibility of establishing additional taxes or granting rebates on the portion of personal income tax attributed to them as a joint tax.” Under the law of January 1989, doing so was subject to prior agreement between the different levels of power and could not lead to greater overall fiscal pressure during the first three years. Subsequently, the King, i.e. the federal government, may decide the maximum amount of the additional taxes. Within the same maximum limits, rebates could only appear starting in fiscal 1995 in respect of 1994 revenues. The Regions have not actually made use of this provision, which was substantially altered in 2001. 184 Commission on Fiscal Imbalance c) New taxes In light of provisions in the Belgian Constitution and a general taxation principle applied in Belgium, embodied in the Latin expression non bis in idem, the Regions may levy a tax on any matter provided that there is no federal tax on this matter or that the federal government has not shown the need to levy such a tax. This means, in particular, that the Regions could not levy a tax on added value or an excise tax (two taxes that are coordinated throughout Europe), a corporate income tax or personal income tax, outside their autonomy in respect of margins in the latter domain. 4.1.4. Other non-tax revenues of the Regions These include two types of revenues, i.e...
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