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Excise Duties in Belgium – an update

By February 22, 2016July 10th, 2021No Comments

Please find below a short update on the work being done by the IVA on behalf of a large number of members with regards to the excise duties reimbursement issues in Belgium…

Please find below a short update on the work being done by the IVA on behalf of a large number of members with regards to the excise duties reimbursement issues in Belgium.

Situation:

In December 2012, the Belgian Administrative Authorities changed the administrative instruction which organised the reimbursement of excise duty on diesel fuel for transport companies.

With this modification, a company could no longer benefit from the excise reimbursement before obtaining an administrative agreement classifying the company as a transport company. In other words, a company could not benefit from the reimbursement of excise duty retroactively subsequent to the granting of the administrative authorisation.

Issue:

As the situation was not formally disclosed by the Belgian Authorities, operators were not informed of this change of doctrine and continued to file excise duty refund requests retroactively under the old rules. According to its new doctrine, Belgian Customs refused the excise duty refunds to operators registered after December 2012.

IVA actions:

Due to several refusals of our members refund requests, we were asked to contact the Belgian Federal Mediator to contest the application of this new doctrine for part of the refund requests filed after December 2012.

As the Belgian Federal Mediator showed interest in our position, we transferred to him several documents and information for him to be able to have a complete understanding of the situation.

We are now waiting for the Belgian Federal Mediator’s position and we will keep you informed of developments.

Should you need any further information, please don’t hesitate to contact the IVA office at info@vatassociation.org.

Link to the Communique: http://www.vatassociation.org/activities/latest-lobbying-activities/233-excise-duties-in-belgium