Presentation given at the event organised by ACTE and BATM on 31 January 2019 addressing a few questions on the payments legislation that are relevant for travel and expense manager.
Blockchain would be the most likely and viable solution of Anti Money Laundering problems. Banking, financial as well as non financial industries along with regulators can benefit from this tecchnology
Blockchain would be the most likely and viable solution of Anti Money Laundering problems. Banking, financial as well as non financial industries along with regulators can benefit from this tecchnology
"APAC Technology Conference" by BM APAC, Panelist for "Key challenges and opportunities facing technology businesses in Asia Pacific - Session: Innovation through M&A and Partnering" (31 July 2018)
B11: Central IP & IT Court | FinTech: Legal and Regulatory Challenges (7 Aug ...Kullarat Phongsathaporn
"Special seminar on Memorial Day for Thailand's Father of Law" by Central IP & IT Court, Panelist for "FinTech: Legal and Regulatory Challenges" (7 Aug 2019)
B12: AMLO | FinTech Situation in Thailand and Offshore and Money Laundering R...Kullarat Phongsathaporn
"AMLO Seminar and Workshop regarding new types of financial transactions: FinTech and Financial Inclusion" by AMLO, Panelist for "FinTech Situation in Thailand and Offshore and Money Laundering Risks" (4 Jul 2019)
How can blockchain transform tax? Could distributed ledgers remove the need for invoices? Could governments impose cryptocurrencies to collect and refund value-added tax? Could the role of trusted advisors and tax officers be eliminated? See how blockchain could determine the future of tax, and find out what tax authorities are doing to embrace this transformation.
Clarke Global - Digital Securities OverviewKadeemClarke3
Comprehensive deck overviewing asset tokenization, securities regulation, blockchain, and future opportunities with digital securities. Created by Kadeem Clarke, founder of Clarke Global and former blockchain VC investor
Olli Rehn: Digital transformation in the financial industry – potential and ...Suomen Pankki
Olli Rehn
Dr, Member of the Board of Bank of Finland
Digital transformation in the financial industry - potential and challenges
Second Annual Conference on FinTech and Digital Innovation: Regulation at the European Level and Beyond, Brussels, 27 February 2018
MasterSnacks: Cryptocurrency Taxes on Bitcoin and Digital AssetsCitrin Cooperman
Sign up for our weekly MasterSnacks courses here: https://www.citrincooperman.com/infocus/mastersnacks
MasterSnacks, our C-Suite Snacks spin-off, brings you a series of topic-specific courses, using our snack-sized sessions to go in depth on content important to you. Join MasterSnacks live every Wednesday at noon for live exclusive sessions.
The recent cryptocurrency bull market has attracted many new retail and institutional investors. With this transformational technology, there are tax considerations related to every transaction. During this MasterSnacks: Cryptocurrency session, we covered:
• Taxation of digital assets
• Unusual tax situations for crypto assets (forks, airdrops, securities, etc.)
• Tax tips related to cryptocurrency to save time and money
Blockchain and Distributed Ledger Technologies: An EU Policy PerspectiveITU
• Digital Single Market-ICT Standards priorities
• Blockchain and financial markets
• European Parliament contributions
• The FinTechTask Force
• Application areas for blockchain
• EU initiatives
Author : Benoit Abeloos, EC, DG CNECT, Startups and
Innovation Unit
STO: The Next-Generation Securities OfferingSamuel Katz
On December 26, 2018, I presented on the differences between a traditional securities offering and security token offering at an event co-hosted by Security Token Lawyers and Slice RE. Comments welcome and encouraged.
This is a presentation by Bizuneh Bekele, ePayment and FinTech Development Consultant, DigiFinance Africa, at the 3rd Annual East Africa Finance Summit
"APAC Technology Conference" by BM APAC, Panelist for "Key challenges and opportunities facing technology businesses in Asia Pacific - Session: Innovation through M&A and Partnering" (31 July 2018)
B11: Central IP & IT Court | FinTech: Legal and Regulatory Challenges (7 Aug ...Kullarat Phongsathaporn
"Special seminar on Memorial Day for Thailand's Father of Law" by Central IP & IT Court, Panelist for "FinTech: Legal and Regulatory Challenges" (7 Aug 2019)
B12: AMLO | FinTech Situation in Thailand and Offshore and Money Laundering R...Kullarat Phongsathaporn
"AMLO Seminar and Workshop regarding new types of financial transactions: FinTech and Financial Inclusion" by AMLO, Panelist for "FinTech Situation in Thailand and Offshore and Money Laundering Risks" (4 Jul 2019)
How can blockchain transform tax? Could distributed ledgers remove the need for invoices? Could governments impose cryptocurrencies to collect and refund value-added tax? Could the role of trusted advisors and tax officers be eliminated? See how blockchain could determine the future of tax, and find out what tax authorities are doing to embrace this transformation.
Clarke Global - Digital Securities OverviewKadeemClarke3
Comprehensive deck overviewing asset tokenization, securities regulation, blockchain, and future opportunities with digital securities. Created by Kadeem Clarke, founder of Clarke Global and former blockchain VC investor
Olli Rehn: Digital transformation in the financial industry – potential and ...Suomen Pankki
Olli Rehn
Dr, Member of the Board of Bank of Finland
Digital transformation in the financial industry - potential and challenges
Second Annual Conference on FinTech and Digital Innovation: Regulation at the European Level and Beyond, Brussels, 27 February 2018
MasterSnacks: Cryptocurrency Taxes on Bitcoin and Digital AssetsCitrin Cooperman
Sign up for our weekly MasterSnacks courses here: https://www.citrincooperman.com/infocus/mastersnacks
MasterSnacks, our C-Suite Snacks spin-off, brings you a series of topic-specific courses, using our snack-sized sessions to go in depth on content important to you. Join MasterSnacks live every Wednesday at noon for live exclusive sessions.
The recent cryptocurrency bull market has attracted many new retail and institutional investors. With this transformational technology, there are tax considerations related to every transaction. During this MasterSnacks: Cryptocurrency session, we covered:
• Taxation of digital assets
• Unusual tax situations for crypto assets (forks, airdrops, securities, etc.)
• Tax tips related to cryptocurrency to save time and money
Blockchain and Distributed Ledger Technologies: An EU Policy PerspectiveITU
• Digital Single Market-ICT Standards priorities
• Blockchain and financial markets
• European Parliament contributions
• The FinTechTask Force
• Application areas for blockchain
• EU initiatives
Author : Benoit Abeloos, EC, DG CNECT, Startups and
Innovation Unit
STO: The Next-Generation Securities OfferingSamuel Katz
On December 26, 2018, I presented on the differences between a traditional securities offering and security token offering at an event co-hosted by Security Token Lawyers and Slice RE. Comments welcome and encouraged.
This is a presentation by Bizuneh Bekele, ePayment and FinTech Development Consultant, DigiFinance Africa, at the 3rd Annual East Africa Finance Summit
How the UK's #1 Mobile Network Enhanced Its Approval Rate by 10%, with Zero F...Vesta Corporation
As digital payments continue to increase in popularity, businesses across the globe are looking for ways to increase approvals of these transactions while preventing fraud and delivering a seamless payment experience for their customers.
EE, the largest mobile network in the UK, understands how difficult it is to strike the perfect balance between these three key pillars of e-commerce, so they selected Vesta to manage their card-not-present top-up services. Thanks to Vesta's advanced approval enhancement and fraud prevention technology, EE increased its card not present approval rate by over 10% with zero fraud liability.
Vesta also worked within the 3D Secure Framework with 2-Factor Authentication to deploy a proprietary orchestration layer that reduced 3D Secure challenges by 30% while ensuring a frictionless payment experience for EE's customers.
PSD2: The Advent of the New Payments Market in EuropeTransUnion
Register today for this webinar that summarizes Aite Group’s PSD2 Research Report, commissioned by iovation, a TransUnion Company, providing an in-depth analysis of how those in the payment services and e-commerce market should prepare to handle the new strong customer authentication (SCA) requirements under the second Payment Services Directive (PSD2).
Join Angie White, Product Marketing Manager and PSD2 expert at iovation, a TransUnion Company, and Ron Van Wezel, Senior Analyst at Aite Group's Retail Banking and Payments Practice, as they analyze the results of the actual market status in Europe regarding the main changes that PSD2 will bring to the online payments market. Learn what Aite Group concluded after interviewing 20 payments executives from European banks, other PSPs, merchants, payment networks and industry experts.
Key takeaways:
The impact of PSD2, highlighting the priorities that organizations have yet to manage in the transition to the new world after PSD2.
How organizations seek to implement the requirements for secure customer authentication (SCA) and minimize the impact on customer experience.
An analysis of the potential of payment innovation and open banking as a result of PSD2.
If you haven’t already, register for this complimentary research report, PSD2: Advent of the New Payments Market in Europe.
Read the overview of the implications of PSD2 for the payment space in relation to fraud prevention and authentication, including recommendations for banks and other players on how to comply while minimizing friction during the payment process.
General reminder of most important segments of PSD2 and its Regular Technical Standards (RTS) and guidelines. The presentation will take into account some aspects that might be of relevance to the fraud prevention experts.
LAWYER IN VIETNAM DR. OLIVER MASSMANN – E-COMMERCE - THE WORLD BANK IS ASKING...Dr. Oliver Massmann
LAWYER IN VIETNAM DR. OLIVER MASSMANN – E-COMMERCE - THE WORLD BANK IS ASKING DUANE MORRIS VIETNAM ON THE LOGISTICS FOR E-COMMERCE – HERE ARE OUR ANSWERS:
What does PSD2 and SCA mean? How will this change the customer journey? How can 3DS2 help enhance the CX and boost acceptance rates? And how are Worldpay leading the way to help our customers plan for this fundamental shift?
Initio at World Blockchain & Cryptocurrency Summit 2018Initio
We at Initio, went to Moscow to present our vision about How Blockchain can support businesses to be compliant with these regulations? We provided leadership insights and global best market practices to answer to this major question by focusing on the 3 hot topics in EU: GDPR, MiFID and AML. Find out more about this subject in our WBC Summit Moscow slides.
This PPT includes the explanation on various types of Electronic payment systems used its working and the recent trends in E-commerce and Electronic payments with special reference to India, It also speaks of various security issues related with e commerce and the use of e-payment systems.
Software for Payment Cards: Choosing WiselyCognizant
As the use of card-based payments continues to grow, financial institutions must improve their response times, strengthen their security, hone their future-readiness and enrich their business value. When selecting a commercial off-the-shelf (COTS) solution, banks must verify that the product and its support services are equipped to accommodate short and long-term business and IT objectives.
Presentation on digital merchant payments as a medium for tax compliance at the Rwanda Revenue Authority Quarterly Research Workshop.
Access the related paper 'Digital merchant payments as a medium for tax compliance' at: https://shorturl.at/GS029
Gegevensbescherming-clausule in (overheids)opdrachtTommy Vandepitte
Voorbeeld van een Nederlandstalige clausule die in een overheidsopdracht of Request for Proposal (RFP) kan worden ingesloten om alle verschillende mogelijke samenwerkingsvormen (joint controller, controller-to-controller of controller-to-processor) af te dekken of dat althans te pogen.
A presentation given at the legal hackers meetup of 19 June 2018 on common issues with controller-to-processor agreements aka "data processor agreement" (DPA). We revisit the distinction controller v processor. We then look at the directly applicable duties for processors, which do not need to be inserted in a contract. Finally we look at the different mandatory and "forgotten" components of the agreement.
De slides van een presentatie voor makelaars in de verzekeringssector. Gepresenteerd op 12 juni 2018 voor de Kempische Verzekeringskring (https://www.kempischeverzekeringskring.be/activiteit/gdpr-wat-u-als-makelaar-nog-niet-wist/).
As the last speaker on the day after the Data Protection Day, I tried a different approach to the story of data protection and information security. I assembles a selection of movies, series, books (fiction and non-fiction) and games that any staff member should be able to go through themselves - as they please and at their own rhythm - and piece by piece learn about data protection and information security. In a way they can cultivate their own data protection awareness.
Presentation given on the experience of privacy design labs on the LSEC Belgium GDPR event of 30 November 2017.
Event page: https://www.leadersinsecurity.org/events-old/icalrepeat.detail/2017/11/30/186/-/gdpr-plan-to-be-ready-prepare-to-set-change-to-go-session-3-privacy-impact-assessment-scenario-planning-data-loss-management.html?filter_reset=1
Privacy Design lab page: https://sites.google.com/site/pbd20171106
Example of a privacy design jam by Facebook (Berlin 2017) : https://www.facebook.com/facebookbrussels/videos/1419793831400471/
Hoe breng je de nieuwigheden van de Algemene Gegevensbeschermingsverordening (AGV) of General Data Protection Regulation (GDPR) aan bij jouw stad of gemeente? Dit is een voorbeeld van slidedeck.
This is an example of a deck for the decision makers (generally the board of directors) to first explain that data protection is a (reputational, legal, operational) risk that - like any other business risk needs to be managed. Then it allows for some explanation of the status of data protection (law) and the main novelties under the GDPR. It then highlights the main changes required in project mode and (later on, after the handover) in business-as-usual mode.
Extra reference to the Vlerick reference (because published after the publication of this slide deck): http://www.vlerick.com/en/programmes/management-programmes/digital-transformation/digital-transformation-insights/insight-1)
An example of how the staff training on information security, data protection and privacy (IS/DPP) could look.
This part is on an aspect that overarches all previous ones: monitoring. It touches on both perspectives of staff involvement:
- staff works with the data, processes it, etc. and thus is the agent of the company
- the company, to show accountability, should set up a balanced way of controlling the staff, which per se involves processing personal data of the staff members
The slides come with notes that in short explain the visuals on the slides.
An example of how the staff training on information security, data protection and privacy (IS/DPP) could look.
This part is on incident management. How should staff react? How can an incident be effectively escalated?
The slides come with notes that in short explain the visuals on the slides.
An example of how the staff training on information security, data protection and privacy (IS/DPP) could look.
This part is on the acceptable use of the companies (and sometimes also own) means. Each company should add what is appropriate for it.
The slides come with notes that in short explain the visuals on the slides.
An example of how the staff training on information security, data protection and privacy (IS/DPP) could look.
The part focusses on authentication, and more particularly on passwords.
The slides come with notes that in short explain the visuals on the slides.
An example of how the staff training on information security, data protection and privacy (IS/DPP) could look.
This part is on authorization and access rights, focussing on the staff's part in that.
The slides come with notes that in short explain the visuals on the slides.
An example of how the staff training on information security, data protection and privacy (IS/DPP) could look.
This part is on data classification, drilling a bit deeper into confidentiality, integrity, availability (=CIA), privacy (=CAPI), traceability, and retention (=PATRIC), to be amended to meet the specific organisation's setup.
The slides come with notes that in short explain the visuals on the slides.
An example of how the staff training on information security, data protection and privacy (IS/DPP) could look.
This part is on the concept of data, reasons for protecting data, personal data and data processing.
The slides come with notes that in short explain the visuals on the slides.
An example of how the staff training on information security, data protection and privacy (IS/DPP) could look.
This part is on the reason why we should live up to the rules of IS/DPP, from a "negative" perspective (what do we want to avoid?) and from a "positive" perspective (what do we want to accomplish?).
The slides come with notes that in short explain the visuals on the slides.
An example of how the staff training on information security, data protection and privacy (IS/DPP) could look.
This is an introduction explaining
- the difference between information security, data protection and privacy,
- the need and usefulness for staff engagement
The slides come with notes that in short explain the visuals on the slides.
This is an example training in the context of IS/DPP, information security, data protection and privacy.
It is a training directed to procurement officers and outsourcing managers.
The generic idea is that procurement officers and outsourcing managers support the inventory and overview of the company or group on third party relationships. By a well implemented governance through procurement officers and outsourcing managers it should be easier to upkeep the overview through the existing processes of managing (most) third party relationships, thus increasing ownership and awareness of information security and privacy.
Biological screening of herbal drugs: Introduction and Need for
Phyto-Pharmacological Screening, New Strategies for evaluating
Natural Products, In vitro evaluation techniques for Antioxidants, Antimicrobial and Anticancer drugs. In vivo evaluation techniques
for Anti-inflammatory, Antiulcer, Anticancer, Wound healing, Antidiabetic, Hepatoprotective, Cardio protective, Diuretics and
Antifertility, Toxicity studies as per OECD guidelines
Operation “Blue Star” is the only event in the history of Independent India where the state went into war with its own people. Even after about 40 years it is not clear if it was culmination of states anger over people of the region, a political game of power or start of dictatorial chapter in the democratic setup.
The people of Punjab felt alienated from main stream due to denial of their just demands during a long democratic struggle since independence. As it happen all over the word, it led to militant struggle with great loss of lives of military, police and civilian personnel. Killing of Indira Gandhi and massacre of innocent Sikhs in Delhi and other India cities was also associated with this movement.
2024.06.01 Introducing a competency framework for languag learning materials ...Sandy Millin
http://sandymillin.wordpress.com/iateflwebinar2024
Published classroom materials form the basis of syllabuses, drive teacher professional development, and have a potentially huge influence on learners, teachers and education systems. All teachers also create their own materials, whether a few sentences on a blackboard, a highly-structured fully-realised online course, or anything in between. Despite this, the knowledge and skills needed to create effective language learning materials are rarely part of teacher training, and are mostly learnt by trial and error.
Knowledge and skills frameworks, generally called competency frameworks, for ELT teachers, trainers and managers have existed for a few years now. However, until I created one for my MA dissertation, there wasn’t one drawing together what we need to know and do to be able to effectively produce language learning materials.
This webinar will introduce you to my framework, highlighting the key competencies I identified from my research. It will also show how anybody involved in language teaching (any language, not just English!), teacher training, managing schools or developing language learning materials can benefit from using the framework.
Instructions for Submissions thorugh G- Classroom.pptxJheel Barad
This presentation provides a briefing on how to upload submissions and documents in Google Classroom. It was prepared as part of an orientation for new Sainik School in-service teacher trainees. As a training officer, my goal is to ensure that you are comfortable and proficient with this essential tool for managing assignments and fostering student engagement.
Acetabularia Information For Class 9 .docxvaibhavrinwa19
Acetabularia acetabulum is a single-celled green alga that in its vegetative state is morphologically differentiated into a basal rhizoid and an axially elongated stalk, which bears whorls of branching hairs. The single diploid nucleus resides in the rhizoid.
Read| The latest issue of The Challenger is here! We are thrilled to announce that our school paper has qualified for the NATIONAL SCHOOLS PRESS CONFERENCE (NSPC) 2024. Thank you for your unwavering support and trust. Dive into the stories that made us stand out!
Unit 8 - Information and Communication Technology (Paper I).pdfThiyagu K
This slides describes the basic concepts of ICT, basics of Email, Emerging Technology and Digital Initiatives in Education. This presentations aligns with the UGC Paper I syllabus.
Model Attribute Check Company Auto PropertyCeline George
In Odoo, the multi-company feature allows you to manage multiple companies within a single Odoo database instance. Each company can have its own configurations while still sharing common resources such as products, customers, and suppliers.
20190131 - Presentation Q&A on legislation's influence (on travel management)
1. EU legislation’s impact on
the payment landscape
Brussels Education Forum – 31 January 2019
Tommy Vandepitte
Data Protection Officer (ext)
Note: personal views, no legal advice
2. Legislation with an impact
Anti-Money Laundering
• 4th AML Directive
2015/849
• Reg. 2015/847
(payment info)
• 5th AML Directive
2018/843 (2020)
• Act 18 september 2017
• RD 14 augustus 2018
Payment Services
• IFR 2015/751
• PSD2 2015/2366
• Book VII, T 3 ELC
Data Protection
• GDPR 2016/679
• Dir. 2016/680
• Act 30 July 2018
• Act 3 December 2017
(DPA)
• Act 5 September 2018
(info committee)
9. Surcharges
• Prohibition to surcharge (art. 62 §4-5 PSD2)
• Never allowed
• for cards that are that have a limited interchange fee (art. 3-4 IFR) [this a.o. still allows surcharges for
commercial cards]
• For credit transfer and direct debit transactions in euro between two PSPs established in the EU
• Member states can decide to broaden the prohibition (“goldplating”)
• Belgium decided to goldplate and to prohibit all surcharging (art. VII.30§3 ELC, in force since 9 August
2018)
• Beyond that: steering per se allowed (art. 11§1 IFR and 62 §3 PSD2))
• by offering a discount
• by charging a surcharge in cases the prohibition does not apply (so for Belgium this never
applies), but not exceeding “the direct costs borne by the payee for the use of the specific
payment instrument”
• by Informing payer of the cost / interchange fee (art. 11 §2 IFR), by friendly asking, etc.
12. UBO register
• Duty for the Board of Directors of each corporation
• First registration UBOs: 31 March 2019
• Thereafter: within one month of a change
• Via MyMinFin(Pro) [https://eservices.minfin.fgov.be/mym-portal/public/citizen/external_services]
• Implementation of AML4
• Act of 18 September 2017
• Royal Decree of 14 August 2018, entry into force 31 oktober 2018
• Good source: https://financiën.belgium.be/nl/ubo-register
13.
14. Do I need a “data processing
agreement” with my payment
service provider?
GDPR
22. Data Protection – employer / expense man.
Corporation - employer
• purpose: expense management, accounting
• legitimacy: depending on the data set received
• execution of the agreement? legal requirement? legitimate
interest?
• consent
• transparency: staff privacy statement, corporate card policy,
internal card allocation process,…
• responsibility: information asset owner, tasks of program
manager, expense manager, accounting team, HR, …
• security: access and download via platform, local storage,
internal transfer, agreement with processor, …
• rights of data subjets: staff rights process
Expense management tool
• Selection: should provide “sufficient guarantees”
• Agreement:
• purpose: must respect it
• legitimacy: n/a (controller’s responsibility)
• transparency: n/a (controller’s responsibility)
• responsibility: information asset owner, tasks of maintenance
team, developpers, …
• security: generic clause or minimum level
• support the controller: DPIA, security, data breach notification,
data breach communication, rights of data subjets
• Own obligations
• data processing records (art. 30 §2 GPDR)
• security: access rights for staff, do not use production data for
test, network security, etc. … [note: art. 32 GDPR],
• data breach: notification of controller (art. 33 §2 GDPR)
• Follow up to be done by controller on a risk-basis (e.g.
ISO27000 cerficiation)
controller-to-processor: agreement required (art. 28 §3 GDPR)
25. The card payment scheme
Source: MasterCard Annual Report
Scheme
• Centralized
• Based on “trust”,
supported by
• Rules of the scheme
and supervision
(private)
• Prudential legislation
and supervision (public)
• Conduct of business
legislation and
supervision (public)
Processor
art. 7 IFR
26. Virtual currencies
• Decentralized
• Internet based and thus
international since
• Not based on trust, but
on the process
• Distributed ledger
• Mining: hashing
transactions and adding
to the next block
• Consensus
27. Acceptance of means of payment
• Currency
• Function 1: measure value (<> barter)
• Function 2: store value (<> perishable
goods)
• Function 3: exchange of value
(payment)
• Fiat currency (must be accepted by
the payee)
• cash [Note: limited for reasons
of fraud and tracibility (AML)]
• eMoney (Dir. 2009/110, amended)
• wire transfer
• Cards
• Acquiring agreement (with acquirer)
• Steering per se allowed (art. 11§1
IFR)
• No distinction based on issuer of the
card (art. 10§1 IFR)
• Virtual currency
• Merchant can accept at own risk
• Latency of confirmation of a
transaction (block length)
• Change virtual currency to fiat
currency is not always easy
(reluctance of banks)
• Virtual currency often considered
“financial instrument”)
Het verbod op surcharge was in PSD2 ingeschreven in artikel 62.3 tot en met 62.5:
3. De betalingsdienstaanbieder belet niet dat de begunstigde aan de betaler een vergoeding vraagt, een korting aanbiedt of er anderszins op aanstuurt dat de betaler een bepaald betaalinstrument gebruikt. De eventueel in rekening gebrachte kosten liggen niet hoger dan de directe kosten die de begunstigde zelf voor het gebruik van het specifieke betaalinstrument maakt.
4. De lidstaten zorgen er in ieder geval voor dat de begunstigde geen vergoeding vraagt voor het gebruik van betaalinstrumenten waarvan de afwikkelingsvergoedingen onder hoofdstuk II van Verordening (EU) 2015/751 vallen, noch voor betalingsdiensten waarop Verordening (EU) nr. 260/2012 van toepassing is.
5. De lidstaten mogen de begunstigde het recht om een vergoeding te vragen ontzeggen of dit recht beperken, rekening houdend met de noodzaak mededinging aan te moedigen en het gebruik van efficiënte betaalinstrumenten te stimuleren.
De verwijzingen in paragraaf 4 zijn naar:
- betaalinstrumenten waarvan de afwikkelingsvergoedingen onder hoofdstuk II van Verordening (EU) 2015/751 vallen, dat zijn alle betalingstransacties (die onder IFR vallen), met uitzondering van
o transacties met commerciële kaarten zijn. Ter herinnering: commerciële kaarten zijn op kaarten gebaseerde betaalinstrumenten, “uitgegeven aan ondernemingen, publiekrechtelijke lichamen of natuurlijke personen die op zelfstandige basis een beroepsactiviteit uitoefenen, waarvan het gebruik beperkt is tot de betaling van beroepskosten, en waarbij de met die kaart verrichte betalingen direct worden aangerekend op de rekening van de onderneming, het publiekrechtelijke lichaam of de natuurlijke persoon die op zelfstandige basis een beroepsactiviteit uitoefent” m.a.w. voor AirPlus de (meeste) corporate kaarten
o opnemingen van contanten bij geldautomaten of aan het loket van een betalingsdienstaanbieder, en
o transacties met betaalkaarten die door een driepartijenbetaalkaartschema zijn uitgegeven. Ter info: VISA en MasterCard vallen daar zeker niet onder.
- betalingsdiensten waarop Verordening (EU) nr. 260/2012 van toepassing is (EU) nr. 260/2012, namelijk “in euro luidende overmakings- en automatischeafschrijvingstransacties binnen de Unie waarbij zowel de betalingsdienstaanbieder van de betaler als de betalingsdienstaanbieder van de begunstigde zich in de Unie bevinden, of waarbij de enige bij de betalingstransactie betrokken betalingsdienstaanbieder zich in de Unie bevindt”
o maar ook hierop zijn een aantal uitzonderingen, zoals “betalingstransacties die met een betaalkaart of een vergelijkbaar instrument worden uitgevoerd, waaronder ook geldopname in contanten”.
? Om het moeilijk te maken is er een uitzondering op deze uitzondering, namelijk “de betaalkaart of het vergelijkbaar instrument wordt gebruikt enkel voor het aanmaken van de informatie die vereist is voor het direct uitvoeren van een overmaking of een automatische afschrijving naar en van een door BBAN of IBAN geïdentificeerde betaalrekening”
De reden voor het verbod is vrij goed uitgewerkt in overweging 66 van PSD2
Uiteenlopende nationale praktijken in verband met het aanrekenen van kosten voor het gebruik van een bepaald betaalinstrument („toeslagen”) hebben geleid tot een zeer heterogene betaalmarkt in de Unie en zijn een bron van verwarring voor de consument, met name in het kader van elektronische handel en grensoverschrijdende situaties. Handelaren die zich bevinden in lidstaten waar toeslagen mogen worden geheven, bieden producten en diensten aan in lidstaten waar toeslagen verboden zijn, en rekenen de consument een toeslag aan. Er zijn tevens veel voorbeelden van handelaren die consumenten toeslagen aanrekenen die veel hoger zijn dan de door de handelaar gedragen kosten voor het gebruik van een welbepaald betaalinstrument. Het feit dat Verordening (EU) 2015/751 voorziet in regels voor afwikkelingsvergoedingen voor op kaarten gebaseerde betalingen, is bovendien een sterk argument dat pleit voor de herziening van de praktijken met toeslagen. Afwikkelingsvergoedingen vormen het belangrijkste onderdeel van handelarenvergoedingen voor kaarten en op kaarten gebaseerde betalingen. Toeslagen heffen is de sturingsmethode die handelaren soms gebruiken om de extra kosten van op kaarten gebaseerde betalingen te compenseren. Verordening (EU) 2015/751 stelt grenzen aan het niveau van afwikkelingsvergoedingen. Die grenzen gelden voor het in de onderhavige richtlijn ingestelde verbod. Derhalve moeten de lidstaten overwegen te voorkomen dat begunstigden kosten aanrekenen voor het gebruik van betaalinstrumenten waarvoor de afwikkelingsvergoedingen zijn geregeld bij hoofdstuk II van Verordening (EU) 2015/751.
Het verbod in België omgezet in artikel VII.30 §3 Wetboek Economisch Recht (ingevoerd door de wet van 19 juli 2018, inwerking getreden op 9 augustus 2018).
“§ 3. Het is de begunstigde verboden om aan de betaler een vergoeding te vragen voor het gebruik van een bepaald betaalinstrument en voor betalingsdiensten waarop verordening (EU) 260/2012 van toepassing is.”
In de voorbereidende werken wordt duidelijk gesteld dat dit verbod algemeen is:
In de toelichting bij het wetsontwerp staat
“§ 3 heeft betrekking op de problematiek van de toeslag (ook “surcharge” genoemd in het vakjargon), zijnde de meerkost die een handelaar aanrekent aan de betaler indien deze zijn aankoop van goederen of diensten betaalt met een bepaald betaalinstrument.
Ten eerste werd er beslist om, in uitvoering van de optie in artikel 62.5 van de Richtlijn, te kiezen voor een algemeen verbod voor de begunstigde (handelaar) om aan de betaler kosten aan te rekenen voor het gebruik van eender welk betaalinstrument. Dit verbod geldt dus niet alleen voor de betaalinstrumenten waarvan de afwikkelingsvergoeding geplafonneerd is onder hoofdstuk
2 van Verordening 2015/751 ( zie artikel 62.4 van de Richtlijn), maar betreft ook de transacties met commerciële kaarten (als bedoeld in artikel 2, 6°, van de betrokken verordening) of de transacties met betaalkaarten die door een driepartijenbetaalkaartschema zijn uitgegeven (als bedoeld in artikel 2, 18°, van de betrokken verordening).
Voor alle debetkaartransacties en kredietkaarttransacties zullen dan ook geen kosten meer mogen worden doorgerekend aan de consument. Voorbeelden zijn debetkaarttransacties via Bancontact, Maestro, V-pay, of kredietkaarttransacties via Mastercard, Visa, American express, Diners Club, …. Dit verbod geldt voor zowel de aankopen in de winkel (Point Of Sale) als op afstand (bijvoorbeeld online).
Deze keuze om het verbod op het toepassen van kosten uit te breiden, is gewettigd omdat het de bedoeling is om de betaalkaarten gelijk te stellen en er een eerlijke mededinging tussen te garanderen. Bijkomend biedt het voor handelaar en consument duidelijkheid dat voor alle kaarten de directe kosten niet langer doorgerekend kunnen worden.”
(Het “ten tweede gaat over SEPA-overschrijvingen en SEPA-domiciliëringen en is voor deze vraag dus niet relevant.)
In het verslag staat
“— daarnaast kan de handelaar geen meerkosten meer vragen aan de consument voor het betalen , zowel online als in de winkel, met om het even welke betaalkaart. De richtlijn voorziet in een verbod voor de meest klassieke debet- en credit kaarten. Daarnaast voorziet
de richtlijn dat lidstaten dit verbod kunnen uitbreiden. Net zoals vele andere lidstaten heeft België er voor gekozen om een totaalverbod in te voeren;”
en als antwoord van de minister op een aantal vragen van het parlement
“Voor het bepalen van de geviseerde transacties, is er sprake van voortschrijdend inzicht geweest. Dit is onder meer het gevolg van talrijke raadplegingen van de zelfstandigenorganisaties. Initieel waren deze organisaties er geen voorstander van om het verbod op het aanrekenen van bijkomende kosten ook toe te passen op de kredietkaarten American Express en Diners Club, maar gaandeweg hebben zij hun standpunt ter zake herzien. De voorgestelde regeling heeft het voordeel
van de duidelijkheid: alle betaaltransacties met debet-en kredietkaarten ressorteren onder het verbod.”
Een overtreding van dit verbod kan onder andere worden gesanctioneerd met een strafsanctie van niveau 5 (art. XV.89 Wetboek Economisch Recht), wat neerkomt op “een strafrechtelijke geldboete van (2.000 EUR tot 800.000 euro) en een gevangenisstraf van één maand tot één jaar of uit één van die straffen alleen.”