commission on fiscal imbalance 合集

The tax base as for transfers of businesses there

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Unformatted text preview: ot, until now, exercised genuine tax jurisdiction, are excluded. This exercise makes it possible to discern a general trend and to imagine the scope of the changes to be expected in the future with respect to regional taxes. When the regions were able to choose the rate of the tax on gambling and betting, the former national rate of 11% rose to 15% in the Flemish region and the Brussels region, and fell below 11% in the Walloon region. The 10-BEF tax on leg bands for racing pigeons illustrates in a quasi-anecdotal manner the question of tax competition since, after the tax was eliminated in Flanders, it was also eliminated in Wallonia and Brussels. As Table 4.2. indicates, the rates of the tax on automatic amusement devices vary significantly. TABLE 4.2 REGIONAL LUMP SUM TAXES ON AUTOMATIC AMUSEMENT DEVICES Wallonia Flanders Brussels A: Bingo, pinball machines 55 000 F 144 000 F 72 000 F B: The same as A (fairgrounds and seasonal operation) 36 000 F 52 000 F 52 000 F C: Flippers, bowling 9 000 F 14 000 F 14 000 F D: Juke-box 6 000 F 10 000 F 10 000 F E: Not classified 4 000 F 6 000 F 6 000 F 54 No region has implemented the tax jurisdiction acquired in 1989 with respect to the tax on the opening of drinking 55 establishments. 49 50 51 52 53 54 55 210 Special financing act, section 4 §5. Special financing act, section 10 §1. Special financing act, section 5 §3, second paragraph. Special financing act, section 5 §3. Decreet van 9 juni 1998 van de Vlaamse Gememenschap houdende bepalingen tot wijziging van het Wetboek van Inkomstenbelastingen voor wat betreft de onroerende voorheffing, art. 2 (M. B., July 18, 1998). It should be noted that a proposed decree aimed at doubling the bingo tax and thus establishing the same rate as in Flanders, starting January 1, 2002, has been submitted to the Conseil de la Région de Bruxelles-Capitale. Mention should also be made of a proposed decree aimed at reducing this tax to zero starting January 1, 2002 submitted to the Conseil de la Région de Bruxelles-Capitale. Commission on Fiscal Imbalance The possibility of engaging in tax competition as regards estate tax and inheritance tax has already begun since, under ordinary law, the Flemish region has: ♦ modified its tax scales, thus reducing the progressivity of the tax, and has modified the relationship between the tax rate and kinship; ♦ made a distinction between the deceased’s movable and real property in order to apply rates when the estate falls to a certain type of legatee and has granted exemptions such that they conflict with the establishment of the tax base. As for transfers of businesses, there were two series of conditions governing the application of a reduced 3% rate in the Walloon and Brussels regions. Since December 22, 1999, this rate has been 0% in the Flemish region provided that 56 certain other conditions are met. Aside from potential tax competition, this situation engendered a genuine lack of consistency with respect to duties on gifts for which the definition of...
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