{"id":2979,"date":"2020-11-19T07:32:51","date_gmt":"2020-11-19T06:32:51","guid":{"rendered":"https:\/\/www.link2fleet.com\/le-commission-des-finances-approuve-ladaptation-de-la-formule-de-latn-a-partir-de-2022\/"},"modified":"2020-11-19T07:32:51","modified_gmt":"2020-11-19T06:32:51","slug":"le-commission-des-finances-approuve-ladaptation-de-la-formule-de-latn-a-partir-de-2022","status":"publish","type":"post","link":"https:\/\/www.link2fleet.com\/fr\/le-commission-des-finances-approuve-ladaptation-de-la-formule-de-latn-a-partir-de-2022\/","title":{"rendered":"La Commission des finances approuve l’adaptation de la formule de l’ATN \u00e0 partir de 2022"},"content":{"rendered":"\n

En pratique, cela signifie une r\u00e9duction de l’avantage en nature. Cependant, le parti Ecolo-Groen a voulu emp\u00eacher que ce d\u00e9clin ne se poursuive \u00e0 l’avenir. C’est pourquoi la commission des finances a d\u00e9cid\u00e9, le 17 novembre 2020, de limiter la valeur de r\u00e9f\u00e9rence des \u00e9missions de CO2 pour le calcul de l’avantage en nature (VAA) \u00e0 partir de 2022 aux valeurs applicables pour 2020 et de ne pas tenir compte de nouvelles augmentations si elles se produisent \u00e0 l’avenir. Ceci afin d’\u00e9viter que l’avantage en nature ne diminue \u00e0 nouveau. Les valeurs de r\u00e9f\u00e9rence valables pour 2020 sont actuellement de 91 grammes pour les moteurs diesel, y compris les hybrides rechargeables diesel, et de 111 grammes pour les moteurs \u00e0 essence, y compris les hybrides rechargeables essence, les hybrides complets, les v\u00e9hicules au LPG et au GNC reconnus fiscalement. Le nouveau r\u00e9gime doit encore \u00eatre vot\u00e9 par l’Assembl\u00e9e en s\u00e9ance pl\u00e9ni\u00e8re, mais aucun changement n’est attendu<\/strong>.<\/p>\n

Formule Avantage de toute nature 2021<\/strong><\/p>\n

Nous attendons maintenant les chiffres de r\u00e9f\u00e9rence des \u00e9missions de CO2 du parc automobile belge entre le 1er octobre 2019 et le 30 septembre 2020. Ces donn\u00e9es sont utilis\u00e9es pour calculer l’avantage en nature valable pour l’ann\u00e9e 2021. La FEBIAC ne dispose pas encore des chiffres d\u00e9finitifs, mais elle confirme que la moyenne de CO2 au cours des 9 premiers mois de 2020 a consid\u00e9rablement diminu\u00e9 en raison du nombre croissant de v\u00e9hicules hybrides rechargeables et en partie en raison du nombre plus \u00e9lev\u00e9 de v\u00e9hicules 100 % \u00e9lectriques immatricul\u00e9s. Dans le m\u00eame temps, la baisse de la part du diesel a stagn\u00e9 par rapport aux ann\u00e9es pr\u00e9c\u00e9dentes. La FEBIAC constate une baisse de plus de 5 gr\/km de la moyenne du march\u00e9 du CO2. Cela aura donc un certain impact sur les valeurs de r\u00e9f\u00e9rence des \u00e9missions de CO2 pour 2021, ce qui signifie que l’avantage en nature devrait augmenter en 2021 par rapport \u00e0 l’ann\u00e9e 2020. Les chiffres d\u00e9finitifs sont d\u00e9termin\u00e9s en concertation avec le SPF Finances et sont g\u00e9n\u00e9ralement publi\u00e9s entre la mi-d\u00e9cembre et la fin d\u00e9cembre afin que les secr\u00e9tariats sociaux puissent effectuer le calcul correct des salaires en janvier.<\/p>\n

Aper\u00e7u des \u00e9missions de CO2 de r\u00e9f\u00e9rence de la flotte belge<\/strong><\/p>\n

Pour des raisons fiscales, les \u00e9missions de CO2 de r\u00e9f\u00e9rence sont d\u00e9termin\u00e9es chaque ann\u00e9e. Cela d\u00e9pend de l’\u00e9volution annuelle des \u00e9missions de CO2 de la flotte belge (du 1er octobre N-2 au 30 septembre N-1). Concr\u00e8tement, cela signifie que le calcul pour 2020 a \u00e9t\u00e9 effectu\u00e9 sur la base de la p\u00e9riode : 1er octobre 2018 – 30 septembre 2019. En raison de l’augmentation des \u00e9missions de CO2 au cours de cette p\u00e9riode due \u00e0 la popularit\u00e9 des SUV et du fait que davantage de moteurs \u00e0 essence ont \u00e9t\u00e9 achet\u00e9s au cours de cette p\u00e9riode de r\u00e9f\u00e9rence, au 1er janvier 2020, on \u00e9tait revenu \u00e0 peu pr\u00e8s au niveau de 2015. D’o\u00f9 la proposition l\u00e9gislative visant \u00e0 modifier la formule actuelle \u00e0 partir de 2022.<\/p>\n

<\/p>\n

\u00a0<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
\n

Aper\u00e7u des \u00e9missions de CO2 de r\u00e9f\u00e9rence des derni\u00e8res ann\u00e9es<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

\u00a0<\/p>\n<\/td>\n

\n

Diesel<\/strong>\u00a0 <\/strong>– <\/strong>Plug-in diesel<\/strong><\/p>\n<\/td>\n

\n

Essence, <\/strong>Plug-in essence, Full Hybride LPG et gaz naturel<\/strong><\/p>\n<\/td>\n<\/tr>\n

\n

2012<\/strong><\/p>\n<\/td>\n

\n

95 gr.\/km.<\/p>\n<\/td>\n

\n

115 gr.\/km.<\/p>\n<\/td>\n<\/tr>\n

\n

2013<\/strong><\/p>\n<\/td>\n

\n

95 gr.\/km.<\/p>\n<\/td>\n

\n

116 gr.\/km.<\/p>\n<\/td>\n<\/tr>\n

\n

2014<\/strong><\/p>\n<\/td>\n

\n

93 gr.\/km.<\/p>\n<\/td>\n

\n

112 gr.\/km<\/p>\n<\/td>\n<\/tr>\n

\n

2015<\/strong><\/p>\n<\/td>\n

\n

91 gr.\/km<\/p>\n<\/td>\n

\n

110 gr.\/km<\/p>\n<\/td>\n<\/tr>\n

\n

2016<\/strong><\/p>\n<\/td>\n

\n

89 gr.\/km<\/p>\n<\/td>\n

\n

107 gr.\/km<\/p>\n<\/td>\n<\/tr>\n

\n

2017<\/strong><\/p>\n<\/td>\n

\n

87 gr.\/km<\/p>\n<\/td>\n

\n

105 gr.\/km<\/p>\n<\/td>\n<\/tr>\n

\n

2018<\/strong><\/p>\n<\/td>\n

\n

86 gr.\/km<\/p>\n<\/td>\n

\n

105 gr.\/km<\/p>\n<\/td>\n<\/tr>\n

\n

2019<\/strong><\/p>\n<\/td>\n

\n

88 gr\/ km<\/p>\n<\/td>\n

\n

107 gr\/ km<\/p>\n<\/td>\n<\/tr>\n

\n

20<\/strong>20<\/strong><\/p>\n<\/td>\n

\n

91 gr\/ km<\/p>\n<\/td>\n

\n

111 gr\/ km<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Exemple : pour un nouveau v\u00e9hicule diesel de 120 g\/km d’\u00e9missions de CO2 avec un prix catalogue de 30.000\u20ac avec carte essence, la diminution en 2020 de l’ATN par rapport \u00e0 2019 est la suivante:<\/p>\n\n\n\n\n\n
\u00a0<\/td>\n\n

\u00a0\u00a0\u00a0\u00a0 2019<\/p>\n<\/td>\n

\n

\u00a0\u00a0\u00a0\u00a0 2020<\/p>\n<\/td>\n

\n

diminution<\/p>\n<\/td>\n<\/tr>\n

\n

ATN sur base annuelle<\/p>\n<\/td>\n

\n

2237,14 \u20ac<\/p>\n<\/td>\n

\n

2160,00 \u20ac<\/p>\n<\/td>\n

\n

3,45%<\/p>\n<\/td>\n<\/tr>\n

\n

Part \u00e0 charge de l’employeur avec carte carburant (40%)<\/p>\n<\/td>\n

\n

\u00a0 894,87 \u20ac<\/p>\n<\/td>\n

\n

\u00a0 864,00 \u20ac<\/p>\n<\/td>\n

\n

3,45%<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/p>\n

Copyrights :<\/p>\n

Michel Willems<\/p>\n

MOBILITAS<\/p>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":11,"featured_media":2980,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[135,91,101],"tags":[],"class_list":["post-2979","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news-fr","category-expertise-et-management","category-tax-legal"],"acf":[],"yoast_head":"\nLa Commission des finances approuve l'adaptation de la formule de l'ATN \u00e0 partir de 2022 - link2fleet<\/title>\n<meta name=\"description\" content=\"Au cours des deux derni\u00e8res ann\u00e9es, les \u00e9missions de CO2 de r\u00e9f\u00e9rence de la flotte belge ont augment\u00e9. 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