2023-12-20 08:55:00
Since then, computer scientists and architects, mainly, have denounced the fact of having been unfairly targeted by the Minister of Finance and the consequences that the end of this regime could have on creativity in their sector. “What we are witnessing is very simple, it is a real witch hunt, a crusade against computer scientists and architects,” notes Pierre-François Coppens bitterly. However, the rules are not the clearest in this area.
Computer scientists and developers sue Van Peteghem’s copyright reform
The principle of non-retroactivity forgotten
The tax administration is, in fact, using a new concept to refuse copyright to these two professions: the absence of public communication of their work. A concept added to the initial law. “A work of an author or artist is, in general, communicated to the public. But for a computer scientist or an architect, this is not the case. The computer scientist, for example, contributes to the development of software which is necessarily intended for internal use. But the legislation is vague, in fact, because it also evokes the concept of ‘reproduction’ to have access to the copyright mechanism. There is therefore a debate, on this subject, to know what is the predominant criterion which must be retained to accept or refuse the application of the copyright regime. A ruling from the Constitutional Court, expected this year, could provide some answers on this subject.
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“It is deeply shocking that the tax administration does not make a clean sweep of the past.”
But, more fundamentally, it is another point that makes Pierre-François Coppens jump: the fact that the principle of non-retroactivity of taxes is ignored by tax agents. “Despite the declaration of the Minister of Finance, Vincent Van Peteghem, according to which the administration cannot retroactively interpret the tax law modified in December 2022 (and which entered into force in 2023, Editor’s note), tax agents have chosen, on basis of instructions set by their hierarchy, to now apply the new conditions of the law to previous files. It is deeply shocking that the tax administration does not make a clean slate of the past,” he denounces, adding: “And if it were consistent, it would still have to consider the fact that during the period 2020-2022, more of 3,000 advance rulings have accepted that computer scientists are entitled to a share of copyright.
“It’s easier for a tax auditor to examine the expenses of a self-employed person than to look at the accounts of a multinational”
Without forgetting, finally notes the tax advisor, that all these targeted actions targeting a particular regime or a category of taxpayers – and which is increasingly customary for the tax administration – “concentrate a large part of the energy spent by controllers, without this bringing much to the State and while it prevents them from examining files as a whole”.
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