Informations
Administratives
29.11.2002		N° 97-2002
COMMISSION, TOUS LIEUX D'AFFECTATION
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NOTICE TO STAFF


Subject: Application of the increase in the tax allowance for joint dependent children to spouses of officials and other servants of the European Communities who are liable to income tax in Belgium

On 9 March 2001 and 13 May 2002 DG ADMIN published Administrative Notices Nos 20-2001 and 41-2002 on the position of the Belgian authorities regarding the increase in the tax allowance for joint dependent children where the spouse of an official or other servant of the European Communities is liable to income tax in Belgium.

After initiating an infringement procedure against Belgium on the ground that the administrative practice followed by the Belgian authorities was discriminatory, the Commission sent the Belgian State a letter of formal notice in July 2001, followed by a supplementary letter of formal notice in June 2002.

The Belgian authorities replied to the latter on 25 October 2002. According to their reply:

  • It is normally up to taxpayers themselves to decide whether children are to be treated as their dependants by filling in the relevant section of the tax return accordingly, a declaration duly completed and returned being sufficient for that purpose unless there is evidence to the contrary.
  • It is not the place of the Belgian tax authorities to express a judgment on the taxpayer's decision. Only where the same dependant is claimed by two different taxpayers do the tax authorities reserve the right to settle the issue on the basis of evidence accepted under common law.

Thus it is now accepted by the Belgian tax authorities that a couple may decide between them which spouse the children are to be regarded as dependent on for tax purposes. Accordingly if only the spouse of a Community official claims a child as a dependant on his or her tax return there should be no problem and that spouse should qualify for the increase in the tax allowance for joint dependent children and deductibility of crèche fees for those children.

The Belgian authorities have further stated that an amended version of the circular of 10 June 1999 on which the discriminatory practice was based would be sent to the national departments concerned in the next two months.

For its part the Commission intends shortly to ask the Belgian authorities to rectify automatically the errors made by the tax departments concerned. In the meantime, however, all those who are in dispute with the tax authorities on this matter are advised to lodge or proceed with any complaints and appeals which may be necessary in order to safeguard their rights and to ensure that the tax authorities do not use the expiry of the deadline for lodging a complaint or appeal as a reason for not making the correction in their tax payments.

In the light of the response of the Belgian authorities to this request, the Commission will then consider whether the infringement procedure should be terminated and the case closed.

At all events staff should expect to be informed in the near future about subsequent developments.


Signed           
Horst Reichenbach


Brussels, 21 November 2002
D (02) 54608

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Auteur : Personnel et Administration
Direction E.6 Gestion des droits pécuniaires individuels
Editeur : Personnel et Administration
Direction C.4 : Logistique et Services
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