Friday, March 30, 2007

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UCCLE: communal Cents on PPI: an illegal tax?

The recent municipal council voted Uccle its budget for 2007. It results in a bonus. The surcharges have been in real estate tax revised upwards. But a delicate question arises: the municipal tax to personal income tax, passed in 2007 but affecting 2006 revenue could be unlawful because retroactive ...

With a bonus of 790,000 euros, finance Uccle reach, unlike other municipalities, to stay in the positive. To achieve this balance, the College Uccle has still increased the surcharges on property tax, increased from 2300 to 2425. This increase represents an additional revenue of 3.5 million e (141 million). "Uccle is the third joint the least taxed in this matter after Woluwe-Saint-Pierre and Auderghem, "said the alderman of Finance, Boris Dillon. "But if we add in the balance of the many services we offer, we can objectively say that this increase is not due to any lack of rigor in the town, but the need for a balance."
If the withholding tax increases the tax on computer screens, however, that struck companies, was abolished. The revenue from this tax will soon be offset by a regional fund. St any man, the town was also difficult to perceive. How, indeed, control a number of desktop computers when they are "portable"?
the investment budget, amounting to 30 million euros (121 million), renovation of roads are planned, such as facilities and avenues of Wolvendael Carsoel. Other projects are also planned: the renovation of the hall in 1180, the redevelopment of Park Wolvendael, modernization of public lighting or securing housing.
retroactive tax
During the recent municipal council, elected officials also voted to renewal without modification of the tax on individuals at a rate of 6%. The tax on income from 2006. The councilor Stéphane de Lobkowicz (opposition) raised during the debate, a famous hare reporting a decision by the Court of Appeal of Mons. "The city of Lessines approved in February 2001, an additional increase in the PPI," said Stéphane de Lobkowicz. "The PPI has risen from 7 to 8%. This tax applies to income from 2000. A resident of the town brought an action for estimating the illegal tax retroactively. As a reminder, any tax has four basic principles: legality, equality, the annual increment and the principle of non-retroactivity. "In October 2004 the Court of Appeal of Mons, ruling on the merits, said the illegal tax," says Stéphane de Lobkowicz. "The complainant will be refunded. Clearly, the city should have voted to Lessen the tax before December 31, 2000 as it affects the revenue of 2000.
The situation is comparable to retail Uccle near the town that has not changed its rates. The town tax, passed in late 2007, she legally can hit 2006 revenue? The case of Lessines could she do jurisprudence? If yes, the Brussels municipalities, which have only recently voted the surcharges to the PPI, are not immune from action. Schaerbeek only passed the tax on time. Master cabinet Afschrift (Specialist in tax law), it was confirmed that the problem could well arise. But that jurisprudence is not acquired automatically in this case.

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