Informations Administratives 13.05.2002	N° 41-2002 COMMISSION, TOUS LIEUX D'AFFECTATION
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NOTE TO STAFF Subject: Refusal by the Belgian tax authorities to apply the increase in the tax allowance for joint dependent children to the spouses of officials and other servants of the European Communities who are liable to income tax in Belgium On 9 March 2001, the DG ADMIN published an Administrative Notice (20-2001) on the refusal by the Belgian authorities to apply the increase in the tax allowance for joint dependent children where one of the spouses is an official or servant of the European Communities and the official's income is higher than his or her spouse's taxable income in Belgium. The Commission considers that this practice discriminates against married couples of whom only one spouse, and not both, is subject to Belgian tax, with the other spouse being liable to Community tax. The concertation undertaken by the Commission with the Belgian authorities resulted in it sending a warning letter to the Belgian Government in July 2001. To date, the parties have not reached an amicable settlement to this dispute and discussions are continuing. However, the explanations given by the Belgian authorities have helped to clarify some points. In particular, they now accept that a spouse of a Community official who is liable to tax in Belgium is entitled to the higher tax allowance for joint dependent children if he or she can show that he or she is in charge of the household. In practice, this means that various kinds of evidence can be produced (except a sworn statement); the Belgian authorities point out that such proof must rely on a number of verifiable facts. These include, for example, the fact that the official's spouse is the one who receives the family allowances, manages the spending on the children, takes them to their creche or school, etc. Generally speaking, other evidence may also be taken into account such as the payment of bills and, in particular, the purchase of the household's daily supplies of consumables. Until the situation is finally resolved, the persons concerned are advised to: point out in writing to the Belgian tax authorities that the European Commission is contesting the legality of the current practice; provide the Belgian authorities, as far as possible, with evidence showing that the spouse and not the official takes charge of the household. Staff will be kept informed of further developments in this matter.

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Auteur : Personnel et Administration Direction B.3 Gestion des droits individuels Editeur : Personnel et Administration Direction C.4 : Logistique et Services Page créée le 7/05/2002 9:34:48, dernière modification le 7/05/2002 9:37:53