Source: https://www.global-regulation.com/translation/belgium/3031982/law-on-tax-and-financial-provisions-and-provisions-relating-to-sustainable-development-%25281%2529.html
Timestamp: 2018-10-16 13:59:55
Document Index: 389405576

Matched Legal Cases: ['§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', '§ 3', '§ 1', '§ 2', '§ 2', '§ 3', '§ 3', '§ 2', 'art. 8', '§ 2', '§ 1', '§ 5', '§ 1', '§ 1', '§ 1', '§ 1', '§ 2', '§ 4', '§ 1', '§ 1', '§ 4', '§ 4', '§ 2', '§ 5', '§ 5', '§ 5', '§ 1', '§ 6', '§ 6', '§ 1', '§ 1', '§ 1', '§ 2', '§ 2', '§ 1', '§ 3', '§ 2', '§ 4', '§ 1', '§ 1', '§ 1', '§ 2', '§ 1', '§ 2', 'art. 24', '§ 1', '§ 2', '§ 2', '§ 3', '§ 1', '§ 2', '§ 2', '§ 3', '§ 3', '§ 7', '§ 2', '§ 2', '§ 1', '§ 2', '§ 1', 'art. 43', '§ 1', '§ 3', '§ 2', '§ 2', '§ 3', '§ 4', 'art.\n49', 'art. 99', '§ 2', '§ 2', '§ 2', 'art. 100', '§ 4', 'art. 101', 'art. 102', '§ 4', 'art. 103', '§ 1', 'art. 63', '§ 2', '§ 1', '§ 3', '§ 5', '§ 2', '§ 2', '§ 1', '§ 2', '§ 4', '§ 4', '§ 2', '§ 3', '§ 3', '§ 1', '§ 2', '§ 3', '§ 2', '§ 1', '§ 2', '§ 2', '§ 3', '§ 3', '§ 4', '§ 2', '§ 4', '§ 1', '§ 2', '§ 2', 'art. 86', 'art.\n372', 'art. 395', 'art. 396', '§ 6', '§ 1', '§ 3', '§ 7', '§ 7', '§ 4', 'art. 99', '§ 2', '§ 1', 'art. 116', '§ 2', 'art.\n118', '§ 1', '§ 3', '§ 1', '§ 1', '§ 3', '§ 2', '§ 2', '§ 1', '§ 1', '§ 1', '§ 1', '§ 1', 'in fine', '§ 1', '§ 2', '§ 3', '§ 1', 'art. 128', 'art. 129', '§ 7', 'art.\n135', '§ 1', '§ 3']

Machine Translation of "Law On Tax And Financial Provisions And Provisions Relating To Sustainable Development (1)" (Belgium)
Law On Tax And Financial Provisions And Provisions Relating To Sustainable Development (1)
Original Language Title: Loi portant des dispositions fiscales et financières et des dispositions relatives au développement durable (1)
Read the untranslated law here: http://www.ejustice.just.fgov.be/cgi/article_body.pl?numac=2013003202&caller=list&article_lang=F&row_id=1200νmero=1230&pub_date=2013-06-28&dt=LOI〈uage=fr&fr=f&choix1=ET&choix2=ET&fromtab=+moftxt&trier=publication&sql=dt+=+'LOI'&tri=pd+AS+RANK+
Posted the: 2013-06-28 Numac: 2013003202 FEDERAL finance PUBLIC SERVICE June 17, 2013. -Law concerning tax and financial provisions and provisions relating to sustainable development (1) ALBERT II, King of the Belgians, to all, present and to come, hi.
The Chambers have adopted and we endorse the following: title 1.
TITLE 2. -Tax provisions Chapter 1.
-Tax measures for recovery plan 2012 s. 2. article 2052, § 1, of the Code of tax revenues, 1992, inserted by the programme law of 27 April 2007, is supplemented by a paragraph worded as follows: "for companies that, based on article 15 of the Code of corporations, are considered to be small companies for the purpose of taxation the taxable period during which they can benefit from the deduction for patents referred to in article 2051 income-related , is also meant by "patents", patents, supplementary protection certificates or licence fees referred to in paragraph 1, even if they have not been developed or made subject to improvement by the company in research centres forming a branch of activity referred to in article 46, § 1, paragraph 1, 2 °. ".
S. 3. at article 2753 same code, inserted by the law of 23 December 2005 and amended by the law of December 21, 2009, the following amendments are made: 1 ° in the § 1, paragraphs 1 and 2, the words "75 BW" are replaced by the words "80 p.c."; "
2 ° in the § 1, paragraph 3, 1 °, the words "research projects" are replaced by the words "of the projects or programmes of research and development" and "research project" shall be replaced by the words "project or program of research or development".
3 ° in the § 1, paragraph 3, 2 °, a, the words "within the meaning of article 15, § 1 of the Code of corporations;" shall be replaced by the words "within the meaning of article 15 of the Code of corporations";
4 ° in the § 1, paragraph 3, 3 °, "research and development programs" shall be replaced by the words "projects or research or development programs";
5 ° article is supplemented by a paragraph to read: "§ § 3 3" Project or program of research or development referred to the § 1, means projects or programs that are designed: has) fundamental research: experimental or theoretical work undertaken primarily to acquire new knowledge on the foundations of phenomena and observable facts, without any application or practical use is directly provided;
(b) industrial research: planned research or critical investigation aimed to acquire new knowledge and skills to develop new products, processes or services, or lead to a significant improvement in products, processes or existing services. It includes the creation of components of complex systems, necessary for industrial research, notably for the validation of generic technologies, excluding prototypes;
c) experimental development: the acquisition, the association, formatting and use of knowledge and scientific, technological, commercial and other technologies existing to produce projects, devices or drawings for the design of products, processes or services new, altered or improved. It can include other activities the theoretical definition and planning of products, processes or services, as well as the recording of the information relating thereto. These activities may relate to production of sketches, drawings, plans and other documents, provided that they are not intended for commercial use.
The creation of prototypes and commercially viable pilot projects is also experimental development when the prototype is necessarily the commercial product and where it is too expensive to produce to be used only for demonstration and validation purposes.
Experimental development does not include changes of routine or periodic made to products, lines of production, manufacturing processes, existing services and other operations in progress, even if such changes may represent improvements.
Projects or programmes referred to in paragraph 1 take only into account when they are registered with the federal public Service programming of the federal science policy with the mention: 1 ° identification of the liable for withholding tax.
2 ° of the description of the project or program where it is shown that this has for purpose, fundamental research, industrial research or experimental development;
3 ° the expected start date and the date proposed end of the project or program.
Liable for withholding tax may apply to the federal public Service programming science policy if projects or programmes of research and/or development submitted fall within the scope of application of §§ 2 and 3 of this article. The public Service makes an opinion binding on this request. The King determines the procedure and conditions of demand and notice.
Federal public Service scientific policy advice at the request of the federal public Service of finance binding regarding the application of the conditions laid down in §§ 2 or 3 and sends a copy of this notice to the person liable to pay the withholding tax. The King determines the procedure and the terms of this notice. "."
S. 4. by way of derogation from article 2753, § 3, paragraph 4, of the same Code, projects or existing programs at the date of the entry into force of this provision must not be notified until 31 December 2014. from 1 January 2015, projects or existing programs must meet all the requirements of § 3.
5. article 289ter, § 2, paragraph 5, of the same Code, inserted by the law of 24 December 2002, is replaced by the following: ' by way of derogation from the preceding paragraphs, the amount of 440 euro is every time replaced by: 1 ° the amount of 200 euros for the spouses referred to in article 33, paragraph 1; "
2 ° the amount of 485 euro for the workers employed otherwise than under a contract of work benefits of working in the public sector. "."
6 A article 289ter/1, of the same Code, inserted by the law of June 19, 2011, the following changes are made: 1 ° in paragraph 2, "5.7 BW" shall be replaced by the words "8.95 p.c."; "
2 ° in paragraph 3, the words "EUR 85." are replaced by "EUR 130.".
7. articles 2, 5 and 6 shall apply from the year 2014.
Article 3, 1 ° enter into force from the first day of the month following the publication of this Act in the Moniteur belge, which is applicable to the withholding tax payable from this day.
Section 3, 5 °, comes into force January 1, 2014.
CHAPTER 2. -Changes of the Code of 1992 Section 1 income tax. -Provisions relating to physical and legal persons art. 8. at article 31bis of the 1992 income tax Code, replaced by the law of 27 December 2006 and amended by the law of May 17, 2007, the following changes are made: 1 ° in the introductory sentence of paragraph 1, 1 °, the "early retirement" shall be replaced by the words "unemployment with complement of business benefits";
2 ° in the paragraph 1, 1 °, first indent, the word "retirement", is replaced by the words "unemployment with complement of enterprise allowance";
3 ° in the introductory sentence of paragraph 3, the words "Early retirement" are replaced by the words "Unemployment with complement of business benefits";
4 ° in subparagraph 3 (2), the words "a targeted supplementary allowance" and the words "target allowance" are each time replaced by the words "the company further referred".
9A article 38 of the same Code as last amended by law of June 19, 2011, the following changes are made: 1 ° § 2, paragraph 1, is replaced by the following: "the exemption provided in the § 1, paragraph 1, 20 °, is also applicable to contributions and premiums borne by the employer or the company for the benefit of workers or business leaders" : - by interruption of career or credit-time;
-who have joined unemployment with complement of business or are pensioners;
-which have changed employer or company. ";
2 ° in § 5, paragraph 1, third indent, 'early retirement' shall be replaced by the words "access to unemployment with complement of business".
S. 10. in article 147, paragraph 1, 2 °, a, first and second indent, of the same Code, replaced by the law of May 17, 2007 and amended by the law of March 27, 2009, 'a supplementary allowance referred in article 31bis, paragraph 3, 2 °,' shall be replaced by the words "further undertaking referred to in article 31bis, paragraph 3, 2 °".
S. 11. in article 171, 2 °, e, of the same Code, replaced by the law of 28 December 1992, the words ", on the occasion of his early retirement" are replaced by the words ", on the occasion of its access to the unemployment with complement of business".
S. 12. in article 194ter of the same Code, replaced by the Act of 22 December 2003 and amended by the laws of the May 17, 2004, December 3, 2006 and December 21, 2009, the following changes are made: has) in the § 1, paragraph 1, 3 °, second indent, the words "at least to 150 p.c." are replaced by the words "at least 90 sq. ft."
and the words ", other than in the form of loans," are repealed;
(b) in the § 1 an is inserted between paragraph 1 and paragraph 2, worded as follows: "By way of derogation from paragraph 1, 3 °, second indent, where the eligible work is an animated film, the maximum time to perform production and operating costs is increased to 24 months.";
(c) in the § 1, paragraph 4, formerly paragraph 3, the words "paragraph 2" shall be replaced by the words "paragraph 3";
(d) § 1 is complemented by five paragraphs, worded as follows: "at least 70% of the expenditure referred to in paragraph 1, 4 °, must be directly linked to production expenses."
Expenses directly related to the production means expenses which are related to the production of creative and technical of the eligible work, such as:-cover the artistic rights with the exception of scenario development costs dating back to the period before the framework convention;
-salaries and other entitlements of staff, the benefits of independent service providers.
-the costs allocated to the payment of actors, musicians and functions artistic insofar as they contribute to the interpretation and implementation of the eligible work;
-social charges linked to wages and expenses referred to in the second and third indents;
-the cost of decorations, accessories, costumes and attributes, which are brought to the image;
-the costs of transportation and housing, limited to an amount corresponding to 25 per cent of the costs referred to in the second and third indents;
-the costs assigned to equipment and other technical means;
-the costs of laboratory and creation of the master;
-the insurance costs directly related to production;
-the publishing and promotion costs specific to the work of the producer: creation of press kit, web site of base, mounting to a trailer, as well as the first.
On the other hand, expenditure relating to administrative and financial organization and the assistance of audiovisual production are costs that are not directly related to production.
The following expenses including qualify as expenses that are not directly related to production:-the overhead costs and commissions of production for the benefit of the producer;
-financial expense and commissions paid in the context of the recruitment of companies investing in a framework agreement for the production of an audiovisual work;
-costs for the financing of the eligible work, excluding interest actually paid on the loan amounts, but including the cost of legal aid, lawyers, guarantee, administrative expenses fee charges, commissions and costs of representation;
-the remuneration paid to producers Executive, co-producers, associate producers or others, with the exception of remuneration paid to the manager and production coordinator post-production;
-invoices emanating companies described in § 2, paragraph 1, with the exception of the invoices of the companies of audiovisual installations when the goods or services are directly related to the production and to the extent where the amount of the invoices matches the price which would have been paid if the intervening companies were totally independent of the other;
-distribution costs which are borne by the production company.
Performance at a minimum fixed rate guaranteed the value of acquisition of rights of property obtained on the occasion of the conclusion or execution of the framework convention which is linked directly or indirectly to these rights, whether or not included in this framework convention, possibly as part of a buy-back clause, must not exceed the average rate of interest Euribor to 12 months of the last working day of the months of January to December of the year that above the signature of the framework convention, increased from three hundred basis points. ";
(e) in § 4, paragraph 1, a 5 ° bis is inserted between 5 ° and 6 °, as follows: "5 bis ° at least 70 per cent of the expenditure referred to the § 1, paragraph 1, 4 °, are expenses directly related to the production within the meaning of § 1, paragraph 6;";
(f) in § 4, paragraph 1, 7 °, '4 ° and 5 °' shall be replaced by the words "at the 4 °, 5 ° and 5 ° bis";
(g) in § 4, two paragraphs are inserted between paragraph 1 and paragraph 2, worded as follows: "by way of derogation from paragraph 1, 3 °, when eligible work is an animated film, the maximum duration of non-transferability of rights is limited to a period of 24 months."
By way of derogation from paragraph 1, 7 °, when the eligible work is an animated film, the time to actually pay the sums referred to in § 2, paragraph 1, is extended to 24 months. ";
(h) § 5, 5 °, is complemented by a dash, as follows: "-the part funded by each of the other framework conventions relating to the same work previously signed;";
(i) in § 5, 8 °, first indent, "150 BW" shall be replaced by the words "90 per cent" and the words ", other than in the form of loans," are repealed;
(j) § 5, 8 °, is complemented by a dash, as follows: "-to at least 70% of the expenditure referred to the § 1, paragraph 1, 4 °, in expenses directly related to the production. ';
(k) in § 6, paragraph 2, the words "in the head of any taxpayer,"shall be inserted between the words "by way of derogation from articles 23, 48, 49 and 61" and the words "expenses and losses";
l) § 6, paragraph 2 is supplemented by the words "with the exception of the rights of production and exploitation to the extent where they are redeemed by the eligible production Corporation that issued at the conclusion of the framework convention, to a value not exceeding the value of acquisition of these rights by the company which has invested in the context of this framework convention. If several companies are involved as eligible production companies at the conclusion of the framework convention, this exception is limited for each of them in proportion to its share of issued rights. "."
S. 13. article 197 of the Code replaced by Act of 4 May 1999, is supplemented by a paragraph as follows: "In the event of application of article 219, paragraph 4, unjustified expenditures are, by derogation from article 57, considered as professional expenses.".
S. 14. article 198, § 1, of the same Code, as amended last amended by the Act of June 22, 2012 is completed by a 15 °, as follows: "15 ° the amount of the costs to the amount of the benefits in kind referred to in articles 31, paragraph 2, 2 °, and 32, paragraph 2, 2 °, in the situations referred to in article 219, paragraph (5).".
15A section 199 of the same Code, replaced by the law of December 22, 1998 and amended by the law of 26 March 1999 and 13 December 2012, the words "in article 14533, § 1, paragraph 1, 5 °" are replaced by the words "article 14533, § 1, paragraph 1, 4 °, b".
S. 16. in article 205quater of the Code inserted by the law of 22 June 2005 and amended by the law of December 22, 2009 and December 28, 2011, the following changes are made: 1 ° § 2 is replaced by the following: "§ § 2 2" The applicable rate is equal to the average of the indices of reference relative to linear bonds J 10 years for the months of July, August and September of the penultimate year preceding that in which the vintage means the tax year. These indexes are published by the Fund for annuities, as referred to in article 9, § 1, of the Act of 4 August 1992 on mortgage credit. ";
2 ° in § 3, the first paragraph is repealed;
3 ° in paragraph (2), become the single paragraph, paragraph 3, the words "referred to in the preceding paragraph" are replaced by the words "referred to in § 2";
4 ° in § 4, the words "paragraph 2", are hereby repealed.
17. in article 219 of the same Code, amended by the law of 30 March 1994, may 4, 1999, November 27, 2002, December 27, 2006 and 11 May 2007, the following changes are made: 1 ° in paragraph 2, the words ", financial benefits" shall be inserted between the words "advantages of any kind" and the words "and concealed profits";
2 ° section 219 is supplemented by a paragraph worded as follows: "where the amount of the expenditure referred to in article 57 or the benefits in kind referred to in articles 31, paragraph 2, 2 °, and 32, paragraph 2, 2 °, is not included in a statement by the beneficiary in accordance with article 305, the membership fee is not applicable if the amount is included in a tax established with the agreement of the beneficiary in its leader within the time limit referred to in article 354" , paragraph 1. "."
18. in article 223 of the Code, replaced by the royal decree of 20 December 1996 and amended by the laws of the March 10, 1999, 28 April 2003, 15 December 2004, December 27, 2005, December 27, 2006, 11 May 2007 and December 28, 2011, the following changes are made: 1 ° 1st paragraph is supplemented by a 5 ° as follows: "5 ° in the situations referred to in paragraph 4 , the amount of the costs to the extent of the benefits of any kind referred to articles 31, paragraph 2 (2), and 32, paragraph 2, 2 °, and expenses referred to in article "57.;
2 ° article 223 is supplemented by two paragraphs, worded as follows: "the assessment referred to in paragraph 1, 1 °, shall not apply if the taxpayer establishes that the amount of expenditure referred to in article 57 or the benefits in kind referred to in articles 31 paragraph 2, 2 °, and 32, paragraph 2 (2) is included in a declaration submitted by the beneficiary in accordance with article 305"
Where the amount of the benefits in kind referred to in articles 31, paragraph 2, 2 °, and 32, paragraph 2, 2 °, or
expenditure, referred to in article 57 is not included in a declaration submitted by the beneficiary in accordance with article 305, the contribution referred to in paragraph 1, 1 °, shall not apply if this amount is included in a tax established in the Chief of the beneficiary within the time limit referred to in article 354, paragraph 1. "."
S. 19. in article 225, paragraph 2, 5 °, of the same Code, replaced by the law of December 28, 2011, the words "and the amount equivalent to 17 per cent.
the advantage of any nature, referred to in article 223, paragraph 1, 4 ° "are replaced by the words"and on the amounts referred to in article 223, paragraph 1, 4 °, 5 °".
20. in article 289bis, § 1, of the same Code, replaced by the law of May 4, 1999 and amended by the royal decree of July 13, 2001, the following changes are made: 1 ° in the paragraph 1, the introductory phrase is replaced by the following: "§ 1." With regard to earnings and profits referred to in article 23, § 1, 1 ° and 2 °, and the profits and profits referred to in article 228, § 2, 3 ° and 4 °, products or collected by an individual, it charged tax of physical persons tax non-residents a 10 per cent tax credit, with a maximum of 3 750 EUR , the excess represents: ";
2 ° the § 1 is supplemented by a paragraph worded as follows: "in relation to non-residents under section 227, 1 °:-tax credit is charged only when the tax is calculated in accordance with article 244;"
-It is taken into account for calculating tax credit capital and debts affected the exercise of professional activities producing taxable income to non-resident tax. "."
S. 21. in article 289ter of the Code inserted by the law of August 10, 2001 and amended by laws-programs on 24 December 2002, 27 December 2004 and 27 December 2005, a 2/1 paragraph worded as follows is added: "§ 2/1. The taxpayer referred to in article 227, 1 °, for which the tax is calculated in accordance with article 244, is also entitled to the credit of tax referred to in the preceding paragraphs, being understood that for the assessment of the conditions under which the tax credit is granted and its calculation, the total revenues of Belgian and foreign sources between account online. "."
S. 22. article 313 of the Code, replaced by the programme act of 27 December 2012, is supplemented by a paragraph worded as follows: "the withholding tax withheld may not be charged against the income tax of individuals or be rendered when the taxpayer collects professional income that are exempt conventionally and which do not intervene to his other income-related tax calculation.".
23. articles 20 and 21 shall apply from the year 2013.
Articles 8 to 11 produce their effect by 1 January 2013.
Section 22 is applicable to income paid or allocated from 1 January 2013.
Article 12, d-f and h to l, is applicable to framework conventions signed from 1 July 2013.
Articles 13 to 19 are applicable from the 2014 tax year.
Any changes from November 21, 2012, the date of closure of the annual accounts is irrelevant for the purposes of the provisions referred to in article 16.
Section 2. -Provisions relating to the establishment and the recovery of taxes art. 24. article 299 of the 1992 income tax Code is replaced by the following: "the database roles that are recorded and retained by the administration for the establishment of tax revenues, or under his control, on a support of appropriate data and readable reproduction, have the same evidential as the original data.".
S. 25. article 302 of the Code is supplemented by two paragraphs worded as follows: "Notwithstanding the preceding paragraph, the taxpayer may, however, subject to an explicit statement in this sense, opt for a receipt of warnings-extracts from role exclusively by means of a procedure using computer techniques. In this case, made available via such a procedure validly constitutes notification of warning-extract role. When the warning-extract of role concerning a common tax referred to in article 126 § 1, two taxpayers should have given their explicit agreement.
The King determines the modalities for the application of the procedure referred to in the preceding paragraph. "."
26. in article 305, paragraph 1, of the same Code, amended by the law of December 22, 2008, the words "and taxpayers subject to taxation of non-residents, in accordance with sections 232 to 234, 248, § 2," are replaced by the words "as well as taxpayers described in section 227 for which tax is established in accordance with sections 232 to 234 and 248" , §§ 2 and 3, "."
27. article 307bis of the same Code, inserted by the royal decree of 27 March 2003, is supplemented by a paragraph 3 as follows: "§ § 3 3" Taxpayers subject to the corporate tax or income tax of legal persons, and taxpayers subject to the tax in accordance with article 227, 2 ° and 3 °, must introduce their return electronically.
Taxpayers referred to in the first paragraph shall be exempt from the obligation of introduction also electronically long that themselves or, where applicable, the person that they have mandated for the introduction of such a declaration, do not have the computer means to fulfil this obligation.
In this case, the introduction of the declaration takes place on paper.
The King determines the modalities for its introduction. "."
S. 28A article 308, § 1, of the same Code, as amended by laws of December 22, 2008 and June 8, 2009, the following changes are made: 1 ° the words "referred to in article 305" shall be inserted between the words "Taxpayers" and the words "which, on 1 January of the year";
2 ° "conditions of liability to tax of natural persons or the non-resident tax as resolved by the Kingdom, in accordance with articles 243 to 245, 248, § 2," shall be replaced by the words "the conditions of liability as referred to in article 360, the tax of natural persons or the tax as a resolved of the Kingdom ,".
S. 29. in article 309, first paragraph, of the same Code, as amended by the law of December 22, 2008, "Taxpayers who cease to meet before December 31 conditions of Taxability of individuals or taxation to taxation of non-residents as resolved by the Kingdom in accordance with articles 243 to 245 and 248, § 2," shall be replaced by the words "the taxpayers referred to in article 305, which cease to meet conditions set by December 31 of liability as referred to in article 360, to tax natural persons or to tax non-residents as resolved of the Kingdom, "."
S. 30. in article 322, § 3, of the same Code, inserted by the law of April 14, 2011 and amended by the programme act of 29 March 2012, the following changes are made: 1 ° 1st paragraph is supplemented by the following sentence: "this requirement applies only insofar as it types of accounts and contracts which are relevant for the levying of the tax. The King determines what types of accounts and contracts it comes. ";
2 ° § 3 is supplemented by a paragraph worded as follows: "the national bank of Belgium is the central point of contact supra exclusively in the general interest. The Bank, the members of its bodies and its staff members incur no civil liability due to mistakes or omissions committed in the exercise of this statutory mission of the Bank, except in case of fraud or intentional or gross fault. "."
S. 31. article 371 of the same Code, replaced by the law of 15 March 1999 and amended by the law of July 20, 2006 and may 19, 2010, is supplemented by a paragraph worded as follows: "In the case referred to in article 302, paragraph 2, the time limit begins to run from the date on which the warning-extract of role is made available to the taxpayer by means of a procedure using computer techniques.".
S. 32. article 373 of the Code, replaced by the law of 15 March 1999 and amended by the law of May 19, 2010, is supplemented by a paragraph worded as follows: "In the case referred to in article 302, paragraph 2, the time limit begins to run from the date on which warning-extract role with the supplement for taxation was made available to the taxpayer by means of a procedure using computer techniques.".
S. 33. in article 402, § 7, of the same Code, replaced by the law of 27 April 2007 and amended by the law of March 29, 2012, the words "or article 30bis/1, § 2," are replaced by the words "or article 30ter, § 2,".
S. 34. in article 413 of the Code, replaced by the law of 15 March 1999, a paragraph worded as follows is inserted between paragraphs 1 and 2: "In the case referred to in article 302, paragraph 2, the tax must be paid within two months of the date on which role warning-extract was made available to the taxpayer by means of a procedure using computer techniques.".
35. in article 445 of the same Code, as amended by the laws of 22 July 1993, 15 March 1999, December 28, 2011 and September 20, 2012 and the Royal Decrees of 20 July 2000 and July 13, 2001, a paragraph is inserted between paragraphs 1 and 2, worded as follows: "The King sets the scale of administrative fines and rule the implementing provisions thereof.".
S. 36. the
articles 25, 31, 32 and 34 shall apply to the warnings-extracts from role relating to the tax year 2013 and following.
Articles 26, 28 and 29 shall apply from the 2014 tax year.
Article 27 shall apply from the year 2015.
The King may specify for each category of taxpayers an earlier commencement.
37. in article 153, paragraph 2, of the programme law of March 29, 2012, the following changes are made: 1 ° "from the year 2013" shall be replaced by the words "from the 2014 tax year";
2 ° "for the 2012 taxation year" shall be replaced by the words "for the 2012 and 2013 taxation years".
CHAPTER 3. -Taxes regarded as taxes on income s. 38. in article 2, paragraph 1, of the Code of taxes regarded as taxes on income, replaced by the royal decree of 29 March 1994 and amended by the law of December 22, 1998, may 4, 1999, April 8, 2003, August 10, 2005, April 25, 2007, December 21, 2009, 23 December 2009 and 10 January 2010, the word "340", is inserted between the word "337 "and the word"354".
S. 39. in article 33, § 1, of the same Code, repealed by the law of 25 January 1999 and restored by the programme act of December 23, 2009, the words "or the absence or insufficiency of declaration" shall be inserted between the words "the lack of payment" and "is".
40. article 36quater, § 2, of the same Code is supplemented by a paragraph worded as follows: "by way of derogation from paragraph 1, the tax due for the current tax year must be paid immediately in the event of finding, on public roads, the absence or the inadequacy of the statement.".
S. 41. article 54 of the same Code, as amended by the law of May 19, 2010, is replaced by the following: 'article 54. the amount of updates, issues, distributed gains or paris, as well as all the data necessary for the determination of the tax, must be kept on an electronic information media. "."
S. 42. in article 60, § 1, paragraph 1, of the Code, the words "of the register prescribed in section 55" are replaced by the words "data placed on electronic media prescribed in article 54 in a readable and understandable form".
CHAPTER 4. -The value added tax on Section 1. -Changes of the Code of tax on value added art. 43. This section is designed to transpose, in part, directive 2006/112/EC of the Council of 28 November 2006 on the common system of value added tax.
S. 44. in article 41, § 1, 6 °, of the Code of tax on the value added, replaced by the law of November 26, 2009, the words ", the provision of transport of goods between those islands," shall be inserted between the word "Madeira" and the words "as well as ancillary to such carriage".
45. has article 42, § 3, paragraph 1, of the same Code, replaced by the law of December 29, 2010, the following changes are made: has) at 4 ° in the text Dutch, "bedoelde diensten" shall be replaced by the words 'bedoelde handelingen';
(b) the 10 ° is supplemented by the words "outside the community".
S. 46. article 44, § 2, 4 ° of the Code, replaced by the Act of 28 December 1992, is replaced by the following: "(4° a) education school or University, including education of children or youth, and training or retraining and the provision of services and the supply of goods closely related such as the provision of housing" food, drinks and materials used for the purposes of free education, carried out by bodies governed by public or by other law organisms as having similar purposes, provided that these bodies do not have designed systematic profit research, the potential benefits should never be distributed, but must be assigned to the maintenance or improvement of the above-mentioned benefits;
b) tuition given personally, by teachers and covering school or university education; "."
S. 47 article 51bis of the same Code, inserted by the law of 28 December 1992 and amended by the royal decree of 22 December 1995, the law of March 7, 2002, the programme law of July 20, 2006 and the laws of the November 26, 2009 and December 17, 2012, the following changes are made: 1 ° in § 2, the words "discharged solidarity" are replaced by the words "relieved of joint and several liability";
2 ° § 3 is supplemented by a paragraph worded as follows: "subject to article 55, § 4, paragraph 2, the person in 1st paragraph that demonstrates its good faith or no fault or negligence on his part is unloaded from joint and several liability.".
S. 48. article 46 comes into force on January 1, 2014.
Section 2. -Transitional measures applicable in the context of the accession to the Union European art.
49. This section is designed to transpose, in part, Directive 2006/112/EC of the Council of 28 November 2006 on the common system of value added tax.
S. 50. article 99 of the Code of value added tax, amended by the acts of the December 19, 1969, 26 March 1971 and 28 December, 1973, is repealed.
S. 51. article 100 of the same Code replaced by Act of 22 December 1977 and amended by laws of 29 November 1978, 24 December 1979 and 8 August, 1980, is repealed.
52. article 101 of the Code, as amended by the law of December 19, 1969, is hereby repealed.
S. 53. article 102 of the same Code, replaced by the law of 27 December 1977, is repealed.
S. 54. article 103 of the same Code, inserted by the law of 27 December 1977, is repealed.
S. 55. in Chapter XIX of the Code, the title preceding articles 99 to 109, is replaced by the following: "Transitional provisions General and specific - temporary provisions".
S. 56. article 99 of the Code, repealed by article 49 is restored in the following wording: "art. 99. for the application of the transitional measures in the context of the accession to the European Union, means: 1 ° 'Community': the territory of the community as defined in article 1, § 2, 2 °, before the accession of new States members;
2 ° "new Member States": the territory of the Member States which acceded to the European Union after January 1, 2013, as defined for each of those Member States in article 1, § 2, 1 °;
3 ° 'Enlarged Community': the territory of the community as defined in article 1, § 2, 2 °, after the accession of new Member States. "."
S. 57. article 100 of the same Code, repealed by section 50, is restored in the following wording: "art. 100. the provisions in force at the time where the property was, or a system of temporary admission with total relief from import duties or either one of the regimes referred to in article 23, § 4, 1 ° and 4 ° to 7 ° continue to apply until the release of the good of this scheme after the date of accession when the following conditions are met: 1 ° the property introduced before the date of accession within the community or in one of the new States Members;
2 ° the property came under this scheme since its introduction in the community or in one of the new Member States;
3 ° the good is not out of this regime before the date of accession. "."
S. 58. article 101 of the same Code, repealed by section 50, is restored in the following wording: "art. 101. the provisions in force at the time when the goods were placed under a Customs transit procedure continue to apply until the release of the good of this scheme after the date of accession when the following conditions are met: 1 ° the property were placed before the date of accession, under a Customs transit procedure;
2 ° the good is not out of that regime before the date of accession. "."
S. 59. article 102 of the same Code, repealed by article 51, is restored in the following wording: "art. 102 shall be treated as an import in Belgium of a property within the meaning of article 23, provided that it is shown that they were in free circulation in one of the new Member States: 1 ° any output, including irregular of this property in Belgium of the regime of temporary admission with total relief from the import duties under which the property were placed before the date of accession under the conditions laid down in article 100;
2 ° any output, including irregular, this property in Belgium one of the regimes referred to in article 23, § 4, 1 ° and 4 ° to 7 °, under which the property was before the date of accession under the conditions laid down in article 100;
3 ° the end in Belgium one of the arrangements referred to in article 101, committed before the date of accession within the territory of one of the new Member States, for the purposes of a supply of the goods against payment before that date in the territory of that Member State by a taxable person acting as such;
4 ° any irregularity or offence committed during customs transit procedures referred to in article 101 engaged in the conditions laid down in point 3 °.
Is also treated as an importation of goods in Belgium within the meaning of article 23, the assignment in Belgium, after the date of accession, by a taxable or non-taxable person, of goods which were delivered to him, before the date of accession, the territory of one of the new Member States, where the following conditions are met: 1 ° the supply of the goods has been exempted, or was likely to be exempted in one of the new Member States under its export;
2 ° the good was not imported into the community before the date of accession. "."
S. 60. article 103 of the same Code, repealed by section 53, is restored in the following wording: "art. 103. by way of derogation from article 24, the importation of goods within the meaning of article 102 is performed unless it has is generator of tax, when one of the following conditions is met: 1 ° the good imported are dispatched or transported outside the community expanded;
2 ° the good imported, within the meaning of article 102, paragraph 1, 1 °, are other than a means of transport and are redispatched or transported to the Member State from which it was exported and person who exported them;
3 ° the good imported, within the meaning of article 102, paragraph 1, 1 °, is a means of transport which were acquired or imported before the date of accession, to the General conditions of taxation of the domestic market of one of the new Member States or did not receive, in respect of its export, an exemption or a refund of the value added tax.
The condition referred to the paragraph 1, 3 °, is deemed satisfied when the elapsed time between the date of first entry into service of the means of transport and the date of accession to the European Union is more than eight years and the amount of tax that would be due in respect of the importation does not exceed 5 euros. "."
S. 61. articles 50 to 60 come into force July 1, 2013.
Section 3. -Confirmation of decrees taken in pursuance of article 37, § 1, Art. value-added tax code
62 are confirmed with effect from the date of their respective commencement: 1 ° the royal decree of 2 June 2010 amending the royal decree No. 20, of 20 July 1970 fixing the rates of value added tax and determining the distribution of goods and services based on these rates.
2 ° the royal decree of November 17, 2010 amending the royal decree No. 20 of 20 July 1970 fixing the rates of value added tax and determining the distribution of goods and services based on these rates.
3 ° the royal decree of 19 December 2010 amending the Royal Decrees our 1, 3, 14, 15 and 20 relating to the value added tax.
CHAPTER 5. -Changes of the Code of rights and taxes art. 63. in article 1261, 6 °, of the Code of duties and taxes, the word "State" is replaced by the words "Belgian State or purpose of certificates for cash or similar to Belgian linear bonds bonds issued by a European economic area Member State".
S. 64. in article 139bis, 1 ° of the Code, the word "State" is replaced by the words "Belgian State or producing cash certificates or similar to Belgian linear bonds bonds issued by a European economic area Member State".
65. in article 1762, of the same code, as last amended by the Act of 22 June 2012, it is inserted a 15 °, as follows: "15 ° transfer of reserves or cash values of the commitments referred to in article 1751, § 2, 5 ° and 6 °, due to the bankruptcy or liquidation of an insurance undertaking or of a body of pension referred to in article 2 , § 1 or § 3, of the Act of 9 July 1975 on the control of the business of insurance, or of an institution for occupational retirement provision referred to in article 2, 1 °, of the law of 27 October 2006 on the supervision of institutions for occupational retirement provision to a company or a similar body. "."
S. 66 A section 1791, paragraph 1, of the same Code, amended by the law of 27 December 2005, the words 'the last day' are replaced by the words "20".
S. 67. article 66 is applicable to premiums and employer or personal contributions matured from the month of November 2013.
CHAPTER 6. -Amendments excise Section 1st. -Amendments to law of 7 January 1998 on the structure and rates of excise duty on alcohol and alcoholic beverages article 68. in article 5, § 5, of the law of 7 January 1998 on the structure and rates of excise duty on alcohol and alcoholic beverages, paragraph 1 is replaced by the following: "the taxable amount is expressed in hectolitres and liter, litre fractions being neglected. When to impose volume is less than per litre, decilitre fractions are neglected. "."
S. 69. in article 9 of the same Act, § 2 is replaced by the following: "§ § 2 2" The taxable amount is expressed in hectolitres and liter, litre fractions being neglected. When to impose volume is less than per litre, decilitre fractions are neglected. "."
S. 70. in article 11, § 1, paragraph 1, of the Act the words "and any product covered by article 3" shall be replaced by the words "and any product covered by article 4".
S. 71. in article 12 of the same Act, paragraph 2 is replaced by the following: "§ § 2 2" The taxable amount is expressed in hectolitres and liter, litre fractions being neglected. When to impose volume is less than per litre, decilitre fractions are neglected. "."
S. 72. in article 15 of the same Act, § 4 is replaced by the following: "§ § 4 4" The taxable amount is expressed in hectolitres and liter, litre fractions being neglected. When to impose volume is less than per litre, decilitre fractions are neglected. "."
S. 73. in article 17 of the same Act, the last paragraph is replaced by the following: "the volume of pure alcohol in a product containing alcohol, at the temperature of 20 ° C, is expressed in percent, in tenths of a percent (alcoholic), fractions of a tenth of a percent being neglected.
The taxable amount of the taxable products expressed in hectolitres, litres and decilitres, decilitre fractions being neglected. When to impose volume is less than the decilitre, centilitre fractions are neglected. "."
S. 74. in article 18 of the same Act, 2 ° is replaced by the following: "2 ° when they are both denatured according to Belgian and used for the manufacture of products which are not intended for human consumption;".
Section 2. -Amendments of the law of December 21, 2009 on the arrangements for excise duty and non-alcoholic beverages the coffee art. (75A Section 10 of the Act of December 21, 2009 the arrangements for excise duty of non-alcoholic beverages and coffee, the following changes are made: 1 ° § 2 is supplemented by the e) as follows: "e) the introduction, including the unlawful introduction, of excise products, unless the excisable products are under a suspensive procedure at the time of their introduction.";
2 ° in § 3, paragraph 3, the words "are to demonstrate" are replaced by the words "are proven to agents of the administration";
3 ° § 3 is supplemented by a paragraph worded as follows: "the King lays down the rules and conditions for the recognition of the destruction and losses referred to in this paragraph.".
S. 76 A section 11 of the Act, the following amendments are made: 1 ° the § 1, is complemented by a 5 °, as follows: "(5° en ce qui concerne l'introduction de produits d'accise visée à l'article 10, § 2, e): the person who declares the excisable products or on behalf of which they are declared at the time of the introduction, or, in the case of unlawful introduction" , any other person who attended the introduction. ";
2 ° article is supplemented by a paragraph 3 as follows: "§ § 3 3" "For the purposes of this section, means"irregularity during a movement": a situation occurring during a movement of excisable products under one suspensive regime other than that referred to in article 10, paragraph 3, because of which this movement or a part of this movement of excisable products did not end in accordance with article 26 § § 2 2".
S. 77. article 15 of the Act including the current text will form the § 1 is added to § 2 worded as follows: "§ § 2 2" The King lays down the rules of procedure for the granting of such exemptions. "."
S. 78. in the same Act, the title of Chapter 3, section 4, is replaced by the following: "Section 4. Reimbursement and remission of excise duty'.
79. article 16 of the same Act is supplemented by §§ 3 and 4 worded as follows: "§ § 3 3" The King lays down the procedure applicable to repayments made pursuant to articles 17 and 18.
§ 4. He will be given no request for reimbursement where it does not meet the conditions laid down by the King. "."
S. 80. under section 18 of the Act, the words "or delivery" are inserted between the words "refund" and the words "excise".
(81 to article 21 of the Act, the following amendments are made: a) in § 2, 1 ° is supplemented by the words "without its amount cannot be less than 500.00 EUR";
(b) in § 4, "with the competent employee designated by the administrator" shall be replaced by the words "to the competent official appointed by the King".
S. 82. in the same Act, article 27 of which the current text will form the § 1 is added to § 2 worded as follows: "§ § 2 2" The King may determine what information should be included. "."
83. in article 35, last paragraph, of the Act "The competent employee designated by the administrator" shall be replaced by the words "Official designated by the King".
S. 84. in the Act, it is inserted an article 35/1 as follows: "article 35/1. The guarantee to be provided in accordance with article 21 shall be lodged with the administration in one of the forms and the conditions laid down in chapter XXVI of the general law of 18 July 1977 on the Customs and Excise. "."
S. 85. in the Act, it is inserted a section 35/2 as follows: "article 35/2. References to the law of 13 February 1995 relating to the arrangements for non-alcoholic beverages excise duty and act of 13 February 1995 on the arrangements for excise duty coffee, be construed as references to the this Act. "."
Section 3. -Amendments to the ordinary law of 16 July 1993 aimed at completing the federal structure of State art. 86. in the ordinary law of 16 July 1993 aimed at completing the federal structure of the State, instead of article 371bis annulled by judgment No. 186/2005, the Constitutional Court, it is inserted an article 371bis as follows: "article 371bis. the packaging fee exemption is granted to all individual containers containing a drink for which an exemption on excise duties is provided respectively by article 18 of the law of 7 January 1998 on the structure and rates of excise duty on alcohol and alcoholic beverages and by article 15 of the Act of 21 December 2009 on the arrangements for excise duty of non-alcoholic beverages and coffee or for which an exemption is provided by article 20 of the general law of 18 July 1977 on Customs and Excise. "."
S. 87. article 372 of the Act, repealed by the law of December 30, 2002, is restored in the following wording: "art.
372. to determine the amount of the security to file in accordance with article 19 of the law of 22 December 2009 concerning the general arrangements excise and in accordance with article 21 of the Act of December 21, 2009 relating to the arrangements for excise duty of non-alcoholic beverages and coffee, the amount of the contribution of game packaging must be taken into account. "."
S. 88. article 395 of the Act, repealed by the programme act of 27 December 2012, is restored in the following wording: "art. 395. any infringement of the provisions of the Act involving the chargeability of the contribution of packaging or the environmental assessment is punished by a fine of between five and ten times the amount of the contribution in game without that it can be less than 250.00 euros, without prejudice to payment of the fees due.
Without prejudice to the penalties laid down in this section and sections 396 and 397, the assessment of packaging or the environmental assessment is always payable, with the exception of the assessment of packaging or the environmental assessment due on goods that, following the finding of a breach on the basis which has been fixed at the 1st paragraph, are actually seized and later forfeited or , then a transaction, are left to the Treasury.
The assessment of packaging or the environmental assessment which is more payable on goods confiscated or abandoned will serve as nevertheless basis for the calculation of fines. "."
89. in article 396 of the Act, repealed by the programme act of 27 December 2012, is restored in the following wording: "art. 396. when in premium packaging, there is attempt to fraudulently obtain a reduction in or an exemption from the levy, it is incurred a fine between five and ten times the amount of the contribution for which there has been attempt to illegally obtain the reduction or exemption, unless it can be less than 250.00 euros. "."
90. article 398bis of the Act, inserted by article 367 of the programme act of 22 December 2003, is repealed.
Section 4. -Amendment of the law of 3 April 1997 on the taxation of manufactured tobacco s. 91. in article 3, § 6, of the Act of 3 April 1997 the taxation of manufactured tobacco, replaced by the law of November 7, 2011, the last subparagraph is replaced by the following: 'It may also prescribe the obligation of annual publication of the weighted average prices for the different products of manufactured tobacco and fix the amount of tax signs which can be acquired by economic operators.'.
S. 92. article 91 comes into force February 1, 2013.
Section 5. -Changes in energy products art. (93 in article 418, § 1, of the programme law of 27 December 2004, amended by the Act of June 8, 2008, the following changes are made: 1 ° the h) is replaced by the following: "h) products falling within CN codes 3811 11 10, 3811 11 90, 3811 19 00 and 3811 90 00;";
2 ° the i) is added worded as follows: "(i) products falling within the CN code 3824 90 99, when they are intended to be used as a fuel or fuel).".
S. 94. the article 419 of the programme act of 27 December 2004, as last amended by the programme act of December 29, 2010, the following changes are made: 1 ° e), i) is replaced by the following: "i) used as fuel:-excise duty: 198,3148 EUR per 1 000 litres at 15 ° C;"
-special excise duty: 229,4996 EUR per 1 000 litres at 15 ° C;
-energy levy: 14,8736 EUR per 1 000 litres at 15 ° C; ";
(2 ° f), i) is replaced by the following: "i) used as fuel: * unmixed:-excise duty: 198,3148 EUR per 1 000 litres at 15 ° C;"
-special excise duty: 214,4996 EUR per 1 000 litres at 15 ° C;
-energy levy: 14,8736 EUR per 1 000 litres at 15 ° C;
* complete at least 5% theft EMAG falling within CN code 3824 90 99 and corresponding to the NBN-EN 14214 standard:-excise duty: 198,3148 EUR per 1 000 litres at 15 ° C;
-special excise duty: 193,1152 EUR per 1 000 litres at 15 ° C;
-energy levy: 14,8736 EUR per 1 000 litres at 15 ° C; "."
S. 95. in article 7, § 3, of the Act of June 10, 2006 concerning biofuels, paragraph 4 is replaced by the following: "(Le dossier doit être appuyé: a) of purchase of biofuels bills accepted by the administration of the Customs and Excise;"
(b) as the case may be:-a copy of the electronic administrative documents relating to biofuels they received accredited production unit;
-with a copy of the electronic administrative documents relating to biofuels they did ship per unit of production approved to a third party;
-in the case of biofuels to a third expedition, a copy of the electronic administrative documents relating to mixed energy products, which they are addressed by this third;
(c) statements of consumption and their possible annexes. "."
CHAPTER 7. -Amendments to the law of 8 December 1992 relative to the protection of privacy with regard to processing of personal data article
96. article 3, § 7, of the Act of 8 December 1992 relative to the protection of privacy with regard to the processing of personal data, replaced by the law of 11 December 1998 and as amended by the law of August 3, 2012 is replaced by the following: "§ § 7 7" Without prejudice to the application of special legal provisions, article 10 is not applicable to the processing of personal data managed by the federal public Service Finance during the period during which the person concerned is under a control or an investigation or preparatory acts to them, carried out by the Service federal public Finances in the context of the performance of its legal tasks to the extent that this application would be detrimental to the needs of the control of the survey or preparatory acts and for their single term.
The duration of these preparatory acts for which that article 10 is not applicable may not exceed one year from the request in accordance with article 10.
When the federal public Service Finance has made use of such exception as determined in paragraph 1, the exception rule is immediately thrown after the closing of the control the inquiry or as soon as the end of preparatory acts when these have not led to a control or an investigation. Information Security and Privacy Protection Service shall inform the taxpayer concerned without delay and shall communicate in its entirety the reasons contained in the decision of the controller having use of the exception. "."
97. in article 13 of the same Act, replaced by the law of 11 December 1998 and as last amended by the law of August 3, 2012, 1 paragraph is replaced by the following: "any person justifying of its identity has the right to go without costs to the Commission on the protection of privacy to exercise the rights referred to in articles 10 and 12 with regard the processing of personal data referred to" article 3, §§ 4, 5, 6 and 7. "."
CHAPTER 8. -Fight against fraud Section 1st. -Amendment to the Code of 1992 s. income tax 98. article 449 of the Code of tax revenues 1992 as last amended by the Act of September 20, 2012 is supplemented by a paragraph, as follows: "If the offences referred to in paragraph 1 have been committed in the context of serious tax evasion, organized or not, the offender is punished a eliminate the imprisonment from eight days to 5 years and a fine of 250 euros at 500,000 euros or one of these penalties" only. "."
Section 2. -Amendment of the Code of tax on value added art. 99. article 73 of the Code of value added tax, as amended by the Act of September 20, 2012, is supplemented by a paragraph, as follows: "If the offences referred to in paragraph 1 have been committed in the context of serious tax evasion, organized or not, the culprit is punished by imprisonment from eight days to 5 years and a fine of 250 euros 500,000 euros or one of those penalties only.".
Section 3. -Amendment of the Code of rights and various taxes
S. 100. article 207 of the Code of rights and various taxes, as amended by the Act of September 20, 2012, is supplemented by a paragraph, as follows: "If the offences referred to in paragraph 1 have been committed in the context of serious tax evasion, organized or not, the culprit is punished by imprisonment of 8 days to 5 years and a fine of 250 euros 500,000 euros or one of those penalties only.".
Section 4. -Modification of the General Act on Customs and Excise of 18 July 1977 s. 101. in article 220 of the General Law on Customs and Excise of 18 July 1977, paragraph 2 is replaced by the following: "§ § 2 2" "One who commits the offences defined in the § 1 with a fraudulent intent or intent to harm, and that these offences are either committed in the context of serious tax evasion, organized or not, either have or would have seriously affected the financial interests of the Union European and one who is in a situation of recidivism are punished by 4 months to 5 years ' imprisonment.".
Section 5. -Modification of the general regulation s. Excise Act of December 22, 2009 102 article 45 of the general regulations Excise Act of December 22, 2009, paragraph 3 is replaced by the following: "the fine is doubled in the event of recidivism. One who commits the offences defined in paragraph (2) with intent to defraud or deliberately harm in the context of serious tax evasion, organized or not, and one who is in a situation of recidivism are punished to imprisonment for 4 months to 5 years. "."
Section 6. -Amendment of the law of 7 January 1998 on the structure and rates of excise duty on alcohol and alcoholic beverages article 103. article 27 of the law of 7 January 1998 concerning the structure and rates of excise duty on alcohol and alcoholic beverages, is supplemented by a paragraph as follows: "the one who commits the offences defined in the preceding paragraph with a fraudulent intent or intent to harm in the context of serious tax evasion, organized or not , and one that sits in a situation of recidivism shall be punished by imprisonment for 4 months to 5 years. "."
Section 7. -Amendment of the law of 3 April 1997 on the taxation of manufactured tobacco s. 104. article 13 of the Act of 3 April 1997 concerning the taxation of manufactured tobacco, as amended by the law of December 21, 2009-December 29, 2010, is supplemented by a paragraph worded as follows: "he who commits the offences defined in the preceding paragraph with a fraudulent intent or intent to harm in the context of serious tax evasion organized or not, and one that sits in a situation of recidivism shall be punished by imprisonment for 4 months to 5 years. "."
Section 8. -Modification of the programme act of 27 December 2004 article 105. article 436 of the programme act of 27 December 2004, amended by the law of December 21, 2009, is supplemented by a paragraph worded as follows: "one who commits the offences defined in the preceding paragraph with intent to defraud or deliberately harm in the context of serious tax evasion, organized or not, and the one who is in a situation of recidivism are punishable by imprisonment for 4 months to 5 years.".
CHAPTER 9. -Amendment to the Code of rights of succession article
106. in article 161 of the Code of inheritance, inserted by the Act of 22 July 1993, amended by the royal decree of July 13, 2001, the laws of August 5, 2003 and December 22, 2003, "0.08 pc" shall be substituted by the rate "0,0965 pc" from January 1, 2013 and "0,0925 pc" from 1 January 2014.
TITLE 3. -Financial provisions Chapter 1. -Interest and dormant assets Caisse Dépôts et Consignations s. 107. in article 10 of the law of December 20, 2005 containing the ways and means budget for fiscal year 2006, the year "2004" is replaced by "2006".
S. 108. in article 10 of the Act of December 28, 2006 containing the ways and means budget for fiscal year 2007, the year "2004" is replaced by "2007".
S. 109. in article 10 of the Act of June 1, 2008 containing the ways and means budget for fiscal year 2008, the year '2004' is replaced by '2008'.
S. 110. in article 11 of the Act of January 13, 2009 containing the ways and means budget for fiscal year 2009, the year "2004" is replaced by "2009".
111. in article 11 of the law of December 23, 2009 containing the ways and means budget for fiscal year 2010, the year "2004" is replaced by "2010".
S. 112. in article 11 of the Act of May 30, 2011 containing the ways and means budget for fiscal year 2011, the year "2004" is replaced by "2011".
S. 113. in article 10 of the Act of February 16, 2012 containing the ways and means budget for fiscal year 2012, the year "2004" is replaced by "2012".
114. article 61 of the programme act of 22 June 2012 is supplemented by the paragraph as follows: "this article shall enter into force on 1 may 2012.".
S. 115. in article 49 of the law of 24 July 2008 laying of the various (I) provisions, paragraph 2 is replaced by the following: "If, despite the procedure referred to in article 26 research, these accounts have not made an intervention of the holder, the assets of these accounts are transferred to the Fund as follows: the first instalment of 25% of these accounts no later than at the end of these two years" the second installment of 25% at the end of three years, the third instalment of 25% at the end of five years, and the balance at the end of six years following the entry into force of this chapter. "."
CHAPTER 2. -Caisse Nationale of calamities art. 116. for the year 2013, an amount of 11 860 300 euros from the annual tax on insurance operations, as provided for in articles 173 to 183 of the Code of rights and various taxes is assigned to the financing of the National Fund of the calamities through the Fund allocation 66.80.00.44B.
CHAPTER 3. -MEASURES anti-crisis s. 117 Dexia SA and Dexia Credit Local SA will continue to be considered as institutions referred to in article 36/24, § 2, of the law of 22 February 1998 establishing the Statute of the National Bank of Belgium, inserted by the royal decree of 3 March 2011, even after they have appropriate ceased to be part of the categories mentioned by that provision.
CHAPTER 4. -Amendment of the law of 22 February 1998 establishing the Organic Statute of the National Bank of Belgium art.
118. at article 36/24, § 1, of the law of 22 February 1998 establishing the Organic Statute of the National Bank of Belgium, inserted by the royal decree of March 3, 2011, the following changes are made: 1 paragraph 1 °, 6 ° is repealed;
2 ° it is inserted a paragraph 3 as follows: "§ § 3 3" The total principal amount of the guarantees referred to the § 1, paragraph 1, 2 ° and 5 °, as well as commitments of coverage referred to the § 1, paragraph 1, 4 °, may not exceed 25 billion euro by controlled institution, or group of controlled institutions related between them within the meaning of article 11 of the Code of corporations.
For determining groups referred to in paragraph 1, the links between institutions resulting from the control exercised by the State on them are not taken into account.
Any overrun of the limit in paragraph 1 due to the evolution of exchange rates does not affect the validity of the guarantees or commitments of coverage granted. "."
CHAPTER 5. -Ratification of Royal Decrees s. 119 are ratified with effect from the date of their respective commencement: 1 ° the royal decree of October 18, 2011 providing a State guarantee certain liabilities of Dexia Credit local SA and 2 ° the royal decree of December 19, 2012 amending the royal decree of 18 October 2011 granting a State guarantee to certain borrowings of Dexia SA and Dexia Credit local SA.
CHAPTER 6. -Modification of the federal participation and Investment Corporation and regional investment s. companies act of 2 April 1962 120. in article 1, §§ 3 and 4, of the federal participation and Investment Corporation and regional investment companies act of 2 April 1962, replaced by the royal decree of 20 July 1994 and amended by the Act of August 26, 2006, the following changes are made: 1 ° "the coordinated laws on commercial companies" shall be replaced each time by the words "of the companies Code".
2 ° the words "the coordinated laws on commercial companies" are replaced by the words "of the companies Code".
S. 121. in article 3A of the Act, as restored by the royal decree of 28 September 2006, the following changes are made: 1 ° in the § 2, paragraph 2, 2 ° to 5 ° shall be replaced by the following: "2 ° for a period of five years preceding their appointment, not exercising an Executive Member of the Board of management mandate , or a member function of the Committee of direction or delegate daily management in the federal participation and Investment Corporation, or a corporation in which the federal participation and Investment Corporation holds a participation or which holds a participation in the Société fédérale de Participations et investment;
3 ° not have served on the Board of Directors as a non-Executive Director for more than three successive terms, although this period does not exceed twelve years;
4 ° during a period of three years prior to his appointment, not being part of management, within the meaning of article 19 (2), of the
Act of 20 September 1948 on the organisation of the economy, the federal participation and Investment Corporation or a company in which the federal participation and Investment Corporation holds a participation or which holds a participation in the Société fédérale de Participations et investment;
5 ° do not receive, or have received, compensation or other benefit significant nature of the Federal Corporation of shares and investment or a company in which the federal participation and Investment Corporation holds a participation or which holds a participation in the Société fédérale de Participations and investment outside directors and honorary possibly perceived as non-executive member of the Board of management or member of the supervisory organ;
6 ° do not maintain or have maintained during the last financial year, a significant business relationship with the Société fédérale de Participations et investment or a company in which the federal participation and Investment Corporation holds a participation or which holds a participation in the Federal company of Participations and investment either directly or as a partner, shareholder, Member of the Board of management or staff member of management within the meaning of article 19 , 2 °, of the law of 20 September 1948 on organisation of the economy, of a corporation or person maintaining such a relationship;
7 ° not have been over the past three years, associate or employee of the Commissioner, current or previous federal society of Participations and investment or a company in which the federal participation and Investment Corporation holds a participation or which holds a participation in the Société fédérale de Participations et investment;
8 ° not be an Executive Member of the management authority of another company in which an Executive Administrator of the federal participation and Investment Corporation sits as a non-executive member of the Board of management or member of the supervisory organ, or maintain significant links with the Executive Directors of the Federal company Participations and investment by virtue of function occupied in other companies or bodies;
9 ° a) do not hold any social rights representing one tenth or more of the capital, the social fund or class of shares of the company and represent in any way a shareholder return in these conditions;
(b) if it has social rights that represent a percentage of less than 10%:-these social rights can only reach one tenth of the capital, the social fund or a class of shares of the company by the addition of these social rights with those held in the same company by companies with independent administrator has control;
or - the provision acts relating to these shares or the exercise of the rights y related cannot be subject to treaty stipulations or unilateral commitments concurred in the independent member of the Board of management;
10 ° do not have spouse or person with which they coexist lawfully or related or allied to the second degree, which carries a mandate of Member of the management body, Member of the Executive Committee, delegate to the daily management or member of the Executive, within the meaning of article 19, 2 ° of the Act of 20 September 1948 on the organisation of the economy , or in one of the other cases defined in items 1 ° to 9 °, nor the federal participation and Investment Corporation, nor in a society in which the federal participation and Investment Corporation holds a participation or which holds a participation in the Société fédérale de Participations et investment. "."
2 ° to the § 2, a paragraph 3 shall be inserted, worded as follows: "for the purposes of article 2, 2 °, and until 31 December 2012, references to the Société fédérale de Participations et investment aim also, where appropriate, the Federal company and the Federal investment company.".
S. 122 A article 3D, paragraph 1, 1 °, of the same Act, restored by the law of January 22, 1985 and replaced by the programme act of 30 December 1988, the following changes are made: 1 ° the words "52 bis, § 1, second paragraph" are replaced by the words "620, § 1, paragraph 5";
2 ° "70A of the coordinated laws on commercial companies" shall be replaced by the words "559 of the companies Code".
S. 123A article 3E of the Act, inserted by the law of March 30, 1976, replaced by the law of 4 August 1978 and amended by the Act of August 26, 2006, the following changes are made: 1 ° in the § 1, paragraph 1, the words "29, 1 ° and 35, 1 ° of the coordinated laws on commercial companies" shall be replaced by the words "1 and 454 ", 4 ° of the companies Code".
2 ° to the § 1, paragraph 2, the words "which will continue to subsist, notwithstanding article 104 of the coordinated laws on commercial companies" are repealed;
3 ° the § 1, paragraph 3, in fine, is supplemented by the words ', article 646, § 1, paragraph 2, of the Code of corporations do not apply ";
4 ° § 2 is repealed;
5 ° to the § 3, the words ' by way of derogation from articles 29, 1 ° and 35, 1 °, the coordinated laws on commercial companies "are repealed.
S. 124. at section 3octies of the Act, restored by the law of 4 August 1978 and amended by the Act of August 26, 2006, the following changes are made: 1 ° the § 1 is deleted;
2 ° "100 million" shall be replaced by the words "2,500,000 euros" and the words "64bis et seq. of the coordinated laws on commercial companies" are replaced by the words "130 et seq. of the Code of corporations".
S. 125A article 14 of the Act, as amended by laws of March 30, 1976, 4 August 1978 and August 26, 2006, the words "of the IFPS and" are deleted.
CHAPTER 7. -The Belgian contribution to the second package of support for Greece in the repayment of profits "ANFA" (Greek debt securities portfolio) held by the national central banks for their own account article 126. the Belgium will pay an amount of maximum 181.1 million euros to Greece, as part of the second package of support for Greece agreed by the members of the Eurogroup on February 21, 2012, i.e. profits called "ANFA", spread over the period 2012-2020, in accordance with the following payment scheme: EUR 28.5 million in 2012. EUR 24 million in 2013; 20.9 EUR million in 2014; 29.6 EUR million in 2015; 26.2 EUR million in 2016; 21.8 EUR million in 2017; 16.7 EUR million in 2018; 9.7 EUR million in 2019; 3.6 EUR million in 2020.
Payments will be charged to the budget of the federal State.
CHAPTER 8. -Belgian SMP (Securities Markets Programme) contribution to the art of Greece. 127. from 2013, the Belgium will pay annually, based on the decision of the Eurogroup's November 27, 2012, amounting to the Greece which will coincide with the revenues that the National Bank of Belgium receives through his Greek SMP portfolio, and this also long the Greece meets the conditions imposed by the Eurogroup.
CHAPTER 9. -Confirmation of the assignment entrusted to the federal participation and Investment Corporation by the royal decree of December 6, 2012, confident the federal participation and Investment Corporation with a mission within the meaning of article 2, paragraph 3, of the law of 2 April 1962 on the federal participation and Investment Corporation and the regional companies of investment art. 128. the assignment entrusted to the Société fédérale de Participations and investment by the royal decree of December 6, 2012, confident the federal participation and Investment Corporation with a mission within the meaning of article 2, paragraph 3, of the law of 2 April 1962 on the federal participation and Investment Corporation and the regional companies to investment is confirmed.
CHAPTER 10. -Reimbursement of perpetual bonds issued by the State Belgian art. 129. following the Belgian State loans are reimbursed to the nominal value of the securities that represent these loans: 1 ° "debt 21/2%", code ISIN BE0000101049;
2 ° "debt 31/2% 1937", code ISIN BE0000105081;
3 ° "unified debt 4%, first series", code ISIN BE0000112152;
4 ° "debt 4% unified, second series", code ISIN BE0000113168;
5 ° "Borrowing 4% de la libération", code ISIN BE0000114174.
The King fixed the date and the repayment terms.
Act of April 1, 2007 on the takeover bids and its implementing orders do not apply for this rebate.
S. 130. article 129 enter into force the day of the publication of this Act in the Moniteur belge.
CHAPTER 11. -Amendment of the law of December 28, 2011 establishing financial stability contribution and amending the royal decree of 14 November 2008 implementing the law of 15 October 2008 on measures promoting financial stability and establishing in particular an on the credits granted State guarantee and other operations carried out in the context of financial stability in relation to the protection of deposits, life insurance and capital of approved co-operative companies, and amending the law of 2 August 2002 on the supervision of the financial sector and financial services s. 131. in section 3 of the Act of December 28, 2011 establishing a financial stability contribution and amending order
Royal 14 November 2008 implementing the law of 15 October 2008 on measures promoting financial stability and establishing in particular an on the credits granted State guarantee and other operations carried out in the context of financial stability, in relation to the protection of deposits, insurance on the life and the capital of approved co-operative companies , and amending the law of 2 August 2002 on the supervision of the financial sector and financial services, a paragraph worded as follows is inserted between paragraphs 2 and 3: ' by way of derogation from paragraph 2, for the credit institutions of Belgian law approved by the King as the central depository of financial instruments within the meaning of order royal coordinated No. 62 of 10 November 1967 on the deposit of fungible financial instruments and the settlement of operations on " These instruments, or boasting an approval as an organization related to an organization's liquidation in accordance with article 36/26, § 7, of the law of 22 February 1998 establishing the Organic Statute of the National Bank of Belgium, the annual contribution is equal to 0.095 per cent of the annual average of the figures for end of month in the previous year, the sum of the following components : - among the amounts owed to credit institutions: the term accounts and debts resulting mobilizations and advances;
-among the customer debts: deposits to term or with notice, special deposits and debts to other creditors.
-all of the debts evidenced by a title;
-subordinated debt. "."
S. 132. at article 3 of the Act, as amended by article 128, the following changes are made: 1 ° paragraph 2 is replaced by the following: "the base of the annual contribution to the Fund by resolution by each of its participants is equal to the amount outstanding at 31 December of the previous year, the total liabilities of the decreased participant (i) of the amount of eligible deposits to reimbursement from the special fund for the protection of deposits and insurance on the" life set up by article 3 of the royal decree of 14 November 2008 implementing the law of 15 October 2008 on measures promoting financial stability and establishing in particular an on the credits granted State guarantee and other operations carried out in the context of financial stability, in relation to the protection of deposits and life insurance , and amending the law of 2 August 2002 on the supervision of the financial sector and financial services, and (ii) the amount of its funds own sensu stricto.
For credit institutions considered to be systemic in the sense of article 36/3, paragraph 2, of the law of 22 February 1998 establishing the Organic Statute of the National Bank of Belgium, the rate is calculated on the basis of a risk indicator. This indicator of risk is defined as the ratio between (i) the total of financial assets held for trading, which is deducted 80% of the total derivatives held for transaction purposes, and (ii) the total of the balance sheet. The risk indicator is calculated on consolidated basis. The rate of contribution is determined as follows:-when the average of the value of the indicator of risk measured at the end of each of the four quarters of the year preceding the levy is less than 2.5%, the rate rises to 0,0325%;
-When the average of the value of the indicator of risk measured at the end of each of the four quarters of the year preceding the levy is greater than or equal to 2.5% but less than 5%, the rate amounts to 0.035%;
-When the average of the value of the indicator of risk measured at the end of each of the four quarters of the year preceding the levy is greater than or equal to 5% but less than 7.5%, the rate amounts to 0.0375%;
-When the average of the value of the indicator of risk measured at the end of each of the four quarters of the year preceding the levy is greater than or equal to 7.5% but less than 10%, the rate amounts to 0.04%;
-When the average of the value of the indicator of risk measured at the end of each of the four quarters of the year preceding the levy is greater than or equal to 10%, the rate amounts to 0.06%.
For credit institutions which are not considered to be systemic in the sense of article 36/3, paragraph 2, of the law of 22 February 1998 establishing the Organic Statute of the National Bank of Belgium financial stability contribution rate is determined as follows:-for institutions lacking capital for position risk requirements Foreign Exchange and commodities in standard approach for traded debt securities, shares and products database, or capital requirements for risk position, foreign exchange and commodity in internal models at 31 December of the year preceding the levy, the rate stood at 0.03%;
-for establishments, at 31 December of the year preceding the levy, positive equity requirements for risk position, foreign exchange and commodities for traded debt securities, shares and commodities in standard approach or the positive capital requirements for position risk, foreign exchange and commodities in internal models , the rate rises to 0,0325%. ";
2 ° in paragraph 3 became paragraph 5, the words "by way of derogation from paragraph 2" shall be replaced by the words "by way of derogation from paragraphs 2, 3 and 4".
S. 133. in section 7 of the Act, 'the amount of the base as defined in article 3' shall be replaced by the words "the amount of base and the rate to be applied, as defined in article 3".
S. 134. article 131 is effective January 1, 2013.
Articles 132 and 133 come into force on January 1, 2014.
CHAPTER 12. -Amendment of the law of 28 July 2011 to implement various directives relating to the supervision of the financial sector and laying down various provisions art.
135. in article 34, paragraph 3, of the Act of July 28, 2011 to implement various directives relating to the supervision of the financial sector and on various provisions, the word "2012" is replaced by the word '2013'.
TITLE 4. -Sustainable development chapter UNIQUE. -Inserting a chapter V/2 in Act of 5 May 1997 on the coordination of federal policy of sustainable development article 136. in Act of 5 May 1997 on the coordination of federal policy on sustainable development, it is inserted a chapter V/2: "chapter V/2. Subsidies for sustainable development.
S. 19/4. § 1. In the conditions which are determined by him, the King may assign, on the proposal of the Minister, a grant to one or more organizations who set up a project for sustainable development in Belgium. This project must register in the competence of the federal State. The awarded grant may only cover the costs associated with this project, up to maximum 50% of the actual total cost of the project.
In order to be eligible for the granting of a sibside, the project shall: 1 ° promote sustainable development in Belgium.
2 ° be clearly identifiable;
3 ° contain clear objectives;
4 ° have been allocated a specific budget;
5 ° be limited in time.
In the conditions which are determined by him, the King may assign, on the proposal of the Minister, a subsidy for the operation of organisations domes or network which promote sustainable development and fulfilling a function of forum on this plan. The awarded grant may only cover the costs associated with the operation provided for in the annual work programme, to up to maximum 75% of the total actual cost.
The programme of work referred to in the preceding paragraph, is established by the cupola organization or network and is approved by the Minister.
After a call that is published in the Moniteur belge and the website service, and based on a ranking of candidates is determined by the Minister, the King recognizes up than a single dome organization or network by community. Prior to the award of the grant, it is recognized for the period that is determined by the King. This period is maximum five years.
In order to be recognized, a dome organisation or network that is candidate, shall satisfy the following conditions:-bring together the interests of its members;
-the members are themselves societal interest organizations;
-to represent its members with regard to the federal authority with a common position;
targeting sustainable development as a primary objective in its activities.
§ 3. In the conditions which are determined by him, the King may assign, on the proposal of the Minister, a grant to international organizations or international networks for projects for the sustainable development globally or within the Union European. The awarded grant may only cover the costs associated with the project, up to maximum 25% of the total cost of the project.
In order to be eligible for the granting of a subsidy, the project must: 1 ° promote sustainable development globally or within the European Union;
4 ° have been allocated a specific budget. "."
TITLE 5. -Allocations single chapter. -Allocations to members of the Royal family arts. 137. article 2 of the law of 16 November 1993 establishing the civil list for the duration of the reign of King Albert II, the awarding of an annual and lifetime endowment to her Majesty Queen Fabiola and the allocation of a
annual to his Royal Highness Prince Philippe staffing, is supplemented by a paragraph worded as follows: "from January 1, 2013, the amount of this allocation is limited to the amount which corresponds to the allocation granted by article 2 of the Act of 7 May 2000 setting an annual to his Royal Highness Prince Philippe endowment, annual to her Royal Highness staffing Princess Astrid and her Royal Highness annual staffing Prince Laurent.".
S. 138. article 75 of the law of 28 December 2011 various provisions, replaced by the programme Act (I) of March 29, 2012, is replaced by the following: 'by way of derogation from articles 2 and 4 of the Act of 16 November 1993 fixing the civil list for the duration of the reign of King Albert II, the awarding of an annual and lifetime endowment to her Majesty Queen Fabiola and the awarding of an annual allocation to his Royal Highness Prince Philippe, her Majesty Queen Fabiola staffing is set at 1.441.381 euros for the year 2012 and 922.378 euros for the year 2013 "."
ALBERT by the King: the Minister of Justice, Ms. A. TURTELBOOM. the Minister of finance, K. Smith Secretary of State institutional reforms to the governance of buildings and sustainable development, S. VERHERSTRAETEN sealed with the seal of the State: the Minister of Justice, Ms. A. TURTELBOOM _ Note (1) House of representatives: Doc 53 2756 / (2012-2013): 001: Bill.
002 to 004: amendments.
005: Report.
006: Text adopted by the commission.
007: Amendment.
008: Text adopted in plenary meeting and transmitted to the Senate.
Senate: 5-2095-2012-2013: No. 1: project referred by the Senate.