{"id":2232,"date":"2020-12-01T21:11:55","date_gmt":"2020-12-01T20:11:55","guid":{"rendered":"https:\/\/uppsy-bupsy.evcc.be\/?post_type=legal&#038;p=2232"},"modified":"2023-01-11T21:14:02","modified_gmt":"2023-01-11T20:14:02","slug":"december-2020-btw-circulaire-2020-c-73-van-26-mei-2020-geschorst","status":"publish","type":"legal","link":"https:\/\/uppsy-bupsy.be\/fr\/legal\/december-2020-btw-circulaire-2020-c-73-van-26-mei-2020-geschorst\/","title":{"rendered":"December 2020 : BTW-Circulaire 2020\/C\/73 van 26 mei 2020 geschorst"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2232\" class=\"elementor elementor-2232\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-869e49f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"869e49f\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6db161c\" data-id=\"6db161c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0c09e9d elementor-widget elementor-widget-text-editor\" data-id=\"0c09e9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Op 26\/05\/2020 verscheen er de <a href=\"https:\/\/eservices.minfin.fgov.be\/myminfin-web\/pages\/fisconet#!\/document\/557dafbb-a53a-43ae-a16e-5cb7686c7811\" target=\"_blank\" rel=\"noopener\">BTW-Circulaire 2020\/C\/73<\/a> die de vrijstelling van btw voor ondermeer psychologen, klinisch psychologen, klinisch orthopedagogen en psychotherapeuten moest verduidelijken.<\/p><p>Sommigen leidden hieruit af dat de inschrijving bij de Psychologencommissie niet meer vereist was voor vrijstelling van BTW. Voor UPPsy-BUPsy was dat van meet af aan niet zo duidelijk.<\/p><p>Wij namen in de loop van 2020 ondermeer contact met de FOD financi\u00ebn hieromtrent. Wij kregen ook daar te horen dat het antwoord niet duidelijk was en dat de locale btw-kantoren zelf de circulaire moesten interpreteren. Dat leidt naar enige rechtszonzekerheid.<\/p><p>Bovendien werd in juli 2020 de circulaire gecontesteerd bij de Raad Van State, wat in december 2020 leidde tot de schorsing ervan. Het schorsingsarrest werd ondertussen gepubliceerd (<a href=\"http:\/\/www.raadvanstate.be\/arr.php?nr=249140&amp;l=fr\" target=\"_blank\" rel=\"noopener\">arrest 249-140<\/a>). De schorsing betekent dat de inhoud van de circulaire niet meer van toepassing is. Na een schorsing spreekt de Raad van State zich uit over de vernietiging ervan.<\/p><p><a href=\"https:\/\/financien.belgium.be\/nl\/Actueel\/uitvoering-circulaire-vrijstelling-van-btw-psychologie-orthopedagogie-psychotherapie\" target=\"_blank\" rel=\"noopener\">Ondertussen bericht ook de website van de FOD-financi\u00ebn over de schorsing van deze circulaire.<\/a><\/p><p>Wij hebben de Psychologencommissie gevraagd om hun website aan te passen aan deze nieuwe informatie.<\/p><p>Los van de btw-vrijstelling raden wij onze leden ook aan de wet van 1993 aangaande de inschrijving bij de Psychologencommissie na te leven.<\/p><p><a href=\"https:\/\/www.dekamer.be\/kvvcr\/showpage.cfm?section=qrva&amp;language=nl&amp;cfm=qrvaXml.cfm?legislat=55&amp;dossierID=55-Bxxx-1085-0901-2019202004728.xml\" target=\"_blank\" rel=\"noopener\">Lees ook het antwoord van Minister de Block op een parlementaire vraag hierover.<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Op 26\/05\/2020 verscheen er de BTW-Circulaire 2020\/C\/73 die de vrijstelling van btw voor ondermeer psychologen, klinisch psychologen, klinisch orthopedagogen en psychotherapeuten moest verduidelijken.<\/p>\n<p class=\"read-more\"><a class=\"my-read-more\" href=\"https:\/\/uppsy-bupsy.be\/fr\/legal\/december-2020-btw-circulaire-2020-c-73-van-26-mei-2020-geschorst\/\">Lire la suite \u00bb<\/a><\/p>","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","template":"","format":"standard","meta":{"site-sidebar-layout":"right-sidebar","site-content-layout":"plain-container","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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