Law Adapting The Jurisdictional Provisions Of Titles And Degrees In The Tax Codes And Legal Provisions Relating To Customs And Excise And Containing Various Other Provisions (1)

Original Language Title: Loi adaptant les dispositions attributives de titres et de grades dans les codes fiscaux et les dispositions légales relatives aux douanes et accises et portant diverses autres dispositions (1)

Read the untranslated law here: http://www.ejustice.just.fgov.be/cgi/article_body.pl?numac=2016003144&caller=list&article_lang=F&row_id=1&numero=22&pub_date=2016-05-06&dt=LOI&language=fr&fr=f&choix1=ET&choix2=ET&fromtab=+moftxt&trier=publication&sql=dt+=+'LOI'&tri=pd+AS+RANK+

Posted the: 2016-05-06 Numac: 2016003144 SERVICE PUBLIC FÉDÉRAL FINANCES April 27, 2016. -Law adapting the jurisdictional provisions of titles and degrees in the tax codes and legal provisions relating to customs and Excise and on various other provisions (1) PHILIPPE, King of the Belgians, to all, present and to come, hi.
The Chambers have adopted and we endorse the following: Article 1. This Act regulates a matter referred to in article 74 of the Constitution.
Chapter 1. -Changes of the Code of 1992 s. income tax 2. article 318, paragraph 2, of the Code of the 1992 income tax replaced by the royal decree of 20 December 1996 and amended by the law of July 20, 2006 and December 21, 2013, the words "of the rank of inspector at least" are replaced by the words "having at least a title of attachment".
S. 3. in article 320, § 2, paragraph 3, of the same Code, "the controller of the contributions of the spring" shall be replaced by the words "a competent officer of the administration in charge of the preparation of income tax".
S.
4. at article 322 of the same Code, as last amended by the law of June 17, 2013, the following changes are made: 1 ° in the paragraph 1, paragraph 2, the words "a rank higher than that of controller" shall be replaced by the words "a greater than the clip title";
2 ° in paragraph 2, paragraph 2, the words "grade of Director" shall be replaced by the words "title Advisor" and the words "of the rank of inspector at least" are replaced by the words "having at least a title of attachment".
S. 5. in article 354, paragraph 4, of the same Code, as amended by the laws of the 15 March 1999 and December 24, 2002, the word "Director" is replaced by the words "general Adviser".
S.
6. in article 355, paragraph 1, of the same Code, replaced by the law of 15 March 1999, "Director of contributions" shall be replaced by the words "general counsel administration in charge of the preparation of income tax".
S. 7. in article 356, paragraph 1, of the same Code, replaced by the law of December 22, 2009, "Director of contributions" shall be replaced by the words "general counsel administration in charge of the preparation of income tax".
S. 8. at article 366 of the same Code, replaced by the law of 15 March 1999 and amended by the programme act of 27 December 2004, the following changes are made: 1 ° in the 1st paragraph, the words "Director of contributions" are replaced by the words "general counsel administration in charge of the establishment of the income tax";
2 ° in the Dutch text of paragraph 2 and 3, the words "directeur van de belastingen" are placed with the words 'adviseur-generaal van de administratie belast met vestiging van de inkomstenbelastingen';
3 ° in paragraph 3, the word "Director" is replaced by the words "general Adviser".
S. 9. in article 367 of the Code, replaced by the law of 15 March 1999, "Director of contributions" shall be replaced by the words "general counsel administration in charge of the preparation of income tax".
S. 10. in article 374, paragraph 1, of the same Code, as amended by laws of March 15, 1999 and April 25, 2014, "of a higher grade than that of controller" shall be replaced by the words "a greater than the clip title".
S. 11. in article 375, § 1, paragraph 1, of the same Code, replaced by the law of 15 March 1999, "Director of contributions" shall be replaced by the words "general counsel administration in charge of the preparation of income tax".
S. 12. in article 376 of the Code, replaced by the law of 15 March 1999 and amended by the law of May 8, 2014, "Director of contributions" shall be replaced by the words "general counsel administration in charge of the preparation of income tax".
S. 13. in article 376ter, paragraph 1, of the same Code, inserted by the programme act of 27 December 2004, "Director of contributions" shall be replaced by the words "general counsel administration in charge of the preparation of income tax".
S. 14. in article 376quinquies, § 1, of the same Code, inserted by the Act of April 25, 2007, and amended by the Act of 29 April 2013, "Director of contributions" shall be replaced by the words "general counsel administration in charge of the preparation of income tax".
S. 15. in the Dutch text of article 398 of the same Code, the word "beambten" is replaced by the word "ambtenaren".
S.
16. in article 410, paragraph 3, of the same Code, replaced by the law of 15 March 1999, "Director of contributions" shall be replaced by the words "general Adviser of the administration in charge of perception and the recovery of income taxes".
S. 17. in article 413bis of the Code inserted by the programme act of 27 December 2004 and amended by the programme act of 27 April 2007, "Director of contributions" are each time replaced by the words "general Adviser of the administration in charge of perception and the recovery of income taxes".
S.
18. in article 413ter, § 2, of the same Code, inserted by the programme act of 27 December 2004, "Director of contributions" shall be replaced by the words "general Adviser of the administration in charge of perception and the recovery of income taxes".
S. 19. at article 413quinquies of the Code, inserted by the programme act of 27 December 2004, the following changes are made: 1 ° in the paragraph 1, paragraph 1, "Director of contributions" words are replaced by the words "general Adviser of the administration in charge of perception and the recovery of income taxes";
2 ° in paragraph 2, paragraph 1, the words "guiding contributions" are replaced by the words "General Councillors of the administration in charge of perception and the recovery of income taxes".
S.
20. in article 413sexies, paragraph 1, of the same Code, inserted by the programme act of 27 December 2004, the word "Director" is replaced by the words "general Adviser".
S.
21. in article 413septies, paragraph 1, 2 °, of the same Code, inserted by the programme act of 27 December 2004, "Director of contributions" shall be replaced by the words "general Adviser of the administration in charge of perception and the recovery of income taxes".
S.
22. in article 417 of the Code, "Director of contributions" shall be replaced by the words "general Adviser of the administration in charge of perception and the recovery of income taxes".
S. 23. in article 420, § 1, paragraph 1, of the Code, the words "regional director of direct contributions" are replaced by the words "general Adviser of the administration in charge of perception and the recovery of income taxes".
S.
24. in article 421, § 1, of the same Code, the word "Director" is replaced by the words "general Adviser".
S. 25A article 421bis of the Code, inserted by the programme act of 27 December 2006 and amended by the royal decree of December 19, 2010, the following changes are made: 1 ° in the introductory sentence of paragraph 1, the words "regional director of direct contributions" are replaced by the words "general Adviser of the administration in charge of perception and the recovery of income taxes";
2 ° in paragraph 2, paragraph 1, the words "regional director" shall be replaced by the words "general Adviser".
S. 26. in article 433, § 1, 2 °, of the same Code, replaced by the law of July 24, 2008, "receiver of contributions" shall be replaced by the word "receiver".
S.
27. in article 435 of the Penal Code, replaced by the law of July 24, 2008, "recipients of direct contributions" shall be replaced by the word "recipients".
S. 28. in article 441, paragraph 1, of the same Code, "receiver of contributions" shall be replaced by the word "receiver".
S. 29. in article 442 of the Code, as amended by the Royal Decrees of 20 July 2000 and July 13, 2001, "receiver of contributions" shall be replaced by the word "receiver".
S.
30. in article 442bis of the Code, replaced by the law of December 22, 1998 and amended by the law of December 19, 2010, the following changes are made: 1 ° in paragraph 1, the words "recipients of contributions" shall be replaced by the word "recipient";
2 ° in operative paragraph 3, the words "receiver for contributions" are each time replaced by the word "receiver".
S.
31. in article 445, paragraph 1, of the same Code, amended by the Act of 22 July 1993 and the Royal Decrees of 20 July 2000 and 13 July 2001, the words "regional director" shall be replaced by the words "general Adviser".
S. 32. in article 447, paragraph 1, of the same Code, as amended by the laws of 6 July 1994 and April 25, 2014, "of a higher grade than that found the facts, but at least the rank of Inspector" shall be replaced by the words "a superior title to that found the facts, but at least the title of Advisor".
S.
33. in article 461, paragraph 1, of the same Code, replaced by the law of September 20, 2012, the words "regional director" shall be replaced by the words "general Adviser".
S. 34. in article 462 of the Penal Code, restored by the law of September 20, 2012, the words "regional director" shall be replaced by the words "general Adviser".
S. 35. in article 499, 2 °, of the same

Code, the words "officer of the control of the cadastre where the property is situated" shall be replaced by the words "the leader agent of the service responsible for the processing of claims against cadastral income".
S.
36. in article 501 of the Code, as amended by the Act of April 25, 2014, "an official of the General Administration of patrimonial documentation with the rank of controller at least or by an officer specially assigned by the regional director of the cadastre investigating claims in lieu of the controller" shall be replaced with the words "agent for the treatment of claims".
S.
37. in section 508, paragraph 1, of the Code, the words "the controller of contributions under its jurisdiction" shall be replaced by the words "the appropriate officer of the administration in charge of the preparation of income tax".
CHAPTER 2. -Changes of the Code of tax on value added art.
38. in article 58, § 1bis, paragraph 1, of the Code of tax on the value added, inserted by the royal decree of 29 December 1992, "the competent receiver for excise duty" shall be replaced by the words "the appropriate officer with at least a substantive title designated by the Deputy Head of customs and Excise".
S. 39. in article 74, § 3, paragraph 1, of the same Code, replaced by the law of September 20, 2012, the words "regional director" shall be replaced by the words "general Adviser".
S. 40. in article 74ter of the Code inserted by the Act of September 20, 2012, the words "regional director" shall be replaced by the words "general Adviser".
S. 41. in article 84A of the Code inserted by the law of August 4, 1986, the words "regional director of tax on value added, registration and domains" are replaced by the words "general counsel administration in charge of the value-added tax".
S.
42. in article 84quinquies of the Code inserted by the programme law of 27 April 2007, the words "regional director of added value tax" shall be replaced by the words "general Adviser of the administration in charge of perception and the recovery".
S. 43. in article 84sexies, § 2, of the same Code, inserted by the programme law of 27 April 2007, the words "regional director of added value tax" shall be replaced by the words "general Adviser of the administration in charge of perception and the recovery".
S. 44 A article 84octies of the Code, inserted by the programme law of 27 April 2007, the following changes are made: 1 ° in the paragraph 1, paragraph 1, the words "regional director of added value tax" shall be replaced by the words "general Adviser of the administration in charge of collection and recovery";
2 ° in paragraph 2, paragraph 1, the words "regional directors of the value added tax" are replaced by the words "General Councillors of the administration in charge of perception and the recovery".
S. 45. in article 84nonies, paragraph 1, of the same Code, inserted by the programme law of 27 April 2007, the word "Director" is replaced by the words "general Adviser of the administration in charge of perception and the recovery".
S.
46. in article 84decies, 2 °, of the same Code, inserted by the programme law of 27 April 2007, the words "regional director of added value tax" shall be replaced by the words "general Adviser of the administration in charge of perception and the recovery".
S. 47. in article 85, § 1, of the same Code, replaced by the law of 28 December 1992 and amended by the Act of April 25, 2014, the words "regional director"shall be replaced by the words "general Adviser". "
S.
48A article 88bis of the Code, inserted by the programme act of 27 December 2006 and amended by the programme act of 27 April 2007, the following changes are made: 1 ° in the paragraph 1, paragraph 1, the words "regional director of added value tax" shall be replaced by the words "general Adviser of the administration in charge of collection and recovery";
2 ° in paragraph 3, the word "Director" is replaced by the words "general Adviser".
S. 49 A article 88ter of the same Code, inserted by the programme act of 27 December 2006 and amended by the programme act of 27 April 2007 and the royal decree of December 19, 2010, the following changes are made: 1 ° in the introductory sentence of paragraph 1, the words "regional director of added value tax" shall be replaced by the words "general Adviser of the administration in charge of collection and recovery";
2 ° in paragraph 2, paragraph 1, the words "regional director" shall be replaced by the words "general Adviser".
S. 50. in article 92, paragraph 1, of the same Code, replaced by the law of 15 March 1999 and amended by the Act of April 25, 2014, "receiver for the value-added tax" shall be replaced by the word "receiver".
S. 51. in article 93quinquies, § 1, paragraph 3, of the same Code, inserted by the Act of August 8, 1980 and replaced by Act promulgating various provisions (I) on July 24, 2008, the words "recipients of the value added tax" are. replaced by the word "recipients".
CHAPTER 3. -Changes of the Code of tax treated as taxes on revenues s. 52. in article 53 of the Code of tax regarded as taxes on income, the words "receiver for contributions" shall be replaced by the word "receiver".
S.
53. in article 81, 2 °, of the same Code replaced by Act of April 18, 1967 and amended by the law of 24 December 1976, the words "the Chief Controller of direct contributions" are replaced by the words "to the appropriate officer of the administration in charge of the establishment taxes assimilated to income taxes".
CHAPTER 4. -Changes of Code's registration fees, mortgage and registry arts 54. in article 41A, paragraph 2, of the Code of registration fees, mortgage and registry, inserted by the law of 22 December 1989, the words "regional director of tax on value added, registration and domains" are replaced by the words "competent general Adviser of the General Administration of patrimonial documentation".
S. 55. in the Dutch text of article 1811, paragraph 1, of the same Code, as last amended by law of December 22, 1989 and December 21, 2013 and the royal decree of 20 July 2000, the word "agent" is replaced by the word "ambtenaren".
S. 56. in the Dutch text of the 1812 article, paragraph 1, of the same Code, inserted by the law of July 12, 1960, and amended by the royal decree of 20 July 2000, the word "agent" is replaced by the word "ambtenaren".
S. 57A article 182 of the Code, as last amended by the Act of 22 July 1993 and the royal decree of 20 July 2000, the following changes are made: 1 ° in the Dutch text of the paragraph 1, the word "agent" is every time replaced by "ambtenaren";
2 ° in paragraph 2, the words "regional director of tax on value added, registration and domains, are replaced by the words"competent general Adviser of the General Administration of patrimonial documentation"."
S. 58. in article 183 of the same Code, as last amended by the Act of April 25, 2014, the following changes are made: 1 ° in the Dutch text of the paragraph 1, the words 'agenten' shall be replaced by the words "ambtenaren";
2 ° in paragraph 2, the words "the Director general of tax on value added, registration and domains" are replaced by the words "Deputy Head of the General Administration of patrimonial documentation";
3 ° in paragraph 4, the words "regional director of tax on value added, registration and domains" are replaced by the words "competent general Adviser of the General Administration of patrimonial documentation".
S. 59. in the Dutch text of article 185, paragraph 1, of the same Code, replaced by the Act of 13 August 1947, the word "agent" is replaced by the word "ambtenaren".
S. 60. in article 207septies, § 3, of the same Code, as last amended by the Act of September 20, 2012, replaced the words "regional director" shall be replaced by the words "general Adviser".
S. 61. in article 2172 of the Code inserted by the law of 23 December 1958 and amended by the law of 22 December 1989, the following changes are made: 1 ° in the paragraph 1, the words "regional director of added value, the registration and the areas tax" shall be replaced by the words "competent general Adviser of the General Administration of patrimonial documentation";
2 ° in paragraph 2, the word "Director" is replaced by the words "general Adviser".
S. 62. in article 220, paragraph 2, of the same Code, amended by the law of 5 July 1963 and 22 December 1989, the words "regional director of tax on value added, registration and domains" are replaced by the words "competent general Adviser of the General Administration of patrimonial documentation".
S.
63. in the Dutch text of article 234 of the Code, as amended by the law of 22 December 1989, the word "agent" is replaced by the word "ambtenaren".
CHAPTER 5. -Changes of the Code of inheritance article 64. at article 41, code of succession rights, amended by the law of 22 December 1989, the following changes are made: 1 ° in the paragraph 1, the words "the Director general of tax on value added, registration and domains" are replaced by the words "Deputy Head of the General Administration of patrimonial documentation";
2 °

in paragraph 2, the words "the Director general" shall be replaced by the words "Deputy".
S.
65. in article 77, paragraph 2, of the same Code, as amended by laws of 22 December 1977 and 22 December 1989, the words "the Director general of tax on value added, registration and domains" are replaced by the words "Deputy Head of the General Administration of patrimonial documentation".
S. 66. in article 91 of the Penal Code, amended by the law of 22 December 1989, the words "regional director of tax on value added, registration and domains" are replaced by the words "competent general Adviser of the General Administration of patrimonial documentation".
S. 67. in article 94, paragraph 4, of the same Code, as amended by laws of 29 December 1989-14 April 2011, the words "regional director of tax on value added, registration and domains" are replaced by the words "competent general Adviser of the General Administration of patrimonial documentation".
S. 68. in article 100, paragraph 3, of the same Code, replaced by the Decree-Law of May 4, 1940 and amended by the law of 22 December 1989, the words "the Director general of tax on value added, registration and domains" are replaced by the words "Deputy Head of the General Administration of patrimonial documentation".
S.
69. in article 1021, paragraph 1, 5 °, of the same Code, inserted by the Decree-Law of May 4, 1940, and amended by the law of 22 December 1989, the words "servants of the administration of the tax on value added, registration and domains" are replaced by "agents of the General Administration of patrimonial documentation".
S. 70. in article 1023, paragraph 1, of the same Code, inserted by the Decree-Law of May 4, 1940, and amended by the law of 22 December 1989, the words "to the official in the administration of the tax on value added, registration and domains" are replaced by the words "the General Administration of patrimonial documentation agent".
S. 71. in the Dutch text of article 104 of the same Code, "ontvangers der successierechten" shall be replaced by the words "ontvangers van de successierechten".
S.
72. in the Dutch text of article 105, paragraph 1, of the same Code, inserted by the Act of 13 August 1947 and amended by the Act of 10 October 1967, the word "agent" is replaced by the word "ambtenaren".
S. 73A article 107, paragraph 1, of the same Code, as amended by the Act of 22 July 1993, the following changes are made: 1 ° 'officer of the Administration of the tax on added value, registration and the areas' shall be replaced by the words "agent of the General Administration of patrimonial documentation";
2 ° the words "the Director general" shall be replaced by the words "Deputy".
S. 74. in article 115, 1 °, of the same Code, as amended by the law of 22 December 1989, "officials of the administration of value added tax registration and domains" shall be replaced by the words "the General Administration of patrimonial documentation agents".
S. 75. in article 130, paragraph 4, of the Code, the words should be replaced by the law of 22 July 1993 "regional director of tax on value added, registration and domains" are replaced by the words "competent general Adviser of the General administration of patrimonial documentation".
S.
76. in article 133nonies, § 3, of the Code, the words should be replaced by the law of September 20, 2012, "regional director" each time are replaced by the words "general Adviser".
S.
77. in article 133decies, paragraph 1, of the same Code, inserted by the law of August 4, 1986, "officials of the Administration of tax on value added, registration and domains and the Administration of the special tax inspectorate" shall be replaced by the words "agents of the General Administration of patrimonial documentation and General Administration of the Special Inspectorate of taxes".
S. 78. in the Dutch text of article 136 of the Penal Code, amended by the acts of 23 December 1958 and August 1, 1985, "Het bestuur" shall be replaced by the words "administratie".
S. 79 A section 1402, of the same Code, inserted by the law of 23 December 1958 and amended by the Act of 22 December 1989, the following changes are made: 1 ° in the paragraph 1, the words "regional director of tax on value added, registration and domains" are replaced by the words "competent general Adviser of the General Administration of patrimonial documentation";
2 ° in paragraph 2, the word "Director" is replaced by the words "general Adviser".
S. 80. in article 141bis, of the same Code, inserted by the law of August 4, 1986, the words "regional director of tax on value added, registration and domains" are replaced by the words "competent general Adviser of the General Administration of patrimonial documentation".
S. 81. in the Dutch text of article 143, paragraph 1, of the same Code, "ontvangers der successierechten" shall be replaced by the words "ontvangers van de successierechten".
S. 82. in the Dutch text of article 144, of the same Code, "ontvangers der successierechten" shall be replaced by the words "ontvangers van de successierechten".
S. 83. in the Dutch text of article 145, paragraph 1, of the same Code, "ontvangers der successierechten" shall be replaced by the words "ontvangers van de successierechten".
S. 84. in article 146bis, of the same Code, inserted by the Act of 4 August 1978, "administration of value added tax registration and domains" are each time replaced by the words "General Administration of patrimonial documentation".
S. 85. in article 161nonies of the Code, inserted by the Act of 22 July 1993 and replaced by the royal decree of 18 November 1996, "Officials of the administration of the tax on value added, registration and domains" shall be replaced by the words "Officials of the General Administration of taxation".
CHAPTER 6. -Changes of the Code of rights and taxes art. 86. in article 1301, paragraph 2, of duties and taxes various Code, replaced by Act of 10 December 2001, the words "regional director of tax on value added, registration and domains" are replaced by the words "competent general counsel administration in charge of the establishment or the perception and the recovery of taxes established by book II".
S. 87A section 1302 of the same Code, replaced by the law of 10 December 2001 and amended by the Act of April 25, 2014, the following changes are made: 1 ° in the Dutch text, "der aangestelden" shall be replaced by the words "van de ambtenaren";
2 ° the words 'with at least the rank of Auditor' are hereby repealed.
S.
88 A article 165 of the Code, amended by the royal decree of 20 July 2000 and by the Act of April 25, 2014, the following changes are made: 1 ° the word "charge" is replaced by the word 'agent';
2 ° the words "bearing at the rank of Assistant Auditor" are repealed.
S.
89. in article 178, paragraph 1, of the same Code, replaced by the law of 28 April 2003 and amended by the Act of 27 December 2006, the words "for the record" are repealed.
S.
90a article 183, paragraph 1, of the same Code, as amended by law of 28 April 2003, 27 December 2006 and 25 April 2014, the following changes are made: 1 ° the word "charge" is replaced by the word 'agent';
2 ° the words ", with at least the rank of Assistant Auditor," are repealed.
S. 91. at article 183undecies, paragraph 1, of the same Code, as amended by laws of December 27, 2006 and 25 April 2014, the following changes are made: 1 ° the word "charge" is replaced by the word 'agent';
2 ° the words ", with at least the rank of Assistant Auditor," are repealed.
S. 92A 1876 article, paragraph 1, of the same Code, restored by the law of 28 December 1992 and amended by the Act of April 25, 2014, the following changes are made: 1 ° the word "charge" is replaced by the word 'agent';
2 ° the words ", with at least the rank of Assistant Auditor," are repealed.
S. 93A article 196, paragraph 1, of the same Code, replaced by the law of 22 April 2003 and amended by the Act of April 25, 2014, the following changes are made: 1 ° the word "charge" is replaced by the word 'agent';
2 ° the words ", with at least the rank of Auditor," are repealed.
S. 94A article 2011, of the same Code, replaced by the law of 22 April 2003, the following changes are made: 1 ° in the paragraph 1, the words "agents of the Ministry of finance" shall be replaced by the words "Service staff federal public finance";
2 ° in the Dutch text of paragraph 2, the word "beambten" is replaced by the word "ambtenaren".
S. 95. article 20115, of the same Code, inserted by the programme act of 22 June 2012, is repealed.
S. 96. in article 20118, of the same Code, inserted by the programme act of 22 June 2012, the words "the competent authority for the establishment or the recovery of duties and taxes various" are replaced by the words the administration in charge of the establishment or the perception and the recovery taxes established by book II ".
S. 97A article 2022, of the same Code, as last amended by the Act of April 25, 2014, the following changes are made: 1 ° in the 1st paragraph, the words "the Director of the registration

and areas"shall be replaced by the words"competent general counsel administration in charge of the establishment or the perception and the recovery of duties and taxes various established by the Code";
2 ° in paragraph 2, the words 'established taxes' are replaced by the words "rights and various taxes established".
S.
98. in article 2024bis of the Code, the words "regional director of tax on value added, registration and domains" are replaced by the words "competent general counsel administration in charge of the establishment or the perception and the recovery of duties and taxes various established by the Code".
S. 99. in item 2025, paragraph 2, of the Code, the words "regional director of tax on value added, registration and domains" are replaced by the words "competent general counsel administration in charge of the establishment or the perception and the recovery of duties and taxes various established by the Code".
S.
100a article 20210, paragraph 2, of the same Code, inserted by the law of 22 December 1989 and amended by the Act of April 25, 2014, the words "pursuant to article 9 of the Code of registration fees, mortgage and registry" are replaced by the words "by the King" and "established charges" shall be replaced by the words "rights and taxes assessed".
S. 101. in article 2051, paragraph 1, of the same Code, as last amended by the Act of April 25, 2014, the words "the Director general" shall be replaced by the words "the Deputy".
S. 102. in article 2052 of the same Code, the words "regional director of tax on value added, registration and domains" are replaced by the words "competent general counsel administration in charge of the establishment or the perception and the recovery of duties and taxes various established by the Code".
S. 103a article 2061, paragraph 1, of the Code, the following changes are made: 1 ° in the Dutch text, "Het bestuur" shall be replaced by the words "De administratie";
2 ° "servants of the Ministry of finance" shall be replaced by the words "of the Service agents federal public finance".
S.
104. in article 207novies, § 3, paragraph 1, of the same Code, replaced by the law of September 20, 2012, the words "regional director" shall be replaced by the words "general Adviser".
S.
105. in article 207decies, paragraph 1, of the same Code, inserted by the law of August 4, 1986 and amended by the Act of April 25, 2014, the word "taxes" is replaced by the words "rights and taxes various".
S. 106. in article 212, paragraphs 1 to 3, of the same Code as amended by the Act of April 25, 2014, the word "taxes" is replaced by the words "duties and taxes various".
CHAPTER 7. -Modifications of the legal provisions relating to customs and Excise s.
107. in article 11 of the legal provisions concerning fermented beverage, coordinated on April 3, 1953, as amended by the Act of 6 July 1967, 'supervisor of excise duty' shall be replaced by the word "Adviser".
S. 108. in article 16, § 3, same legal provisions contact information, as amended by the Act of 6 July 1967, 'supervisor of excise duty' shall be replaced by the word "Adviser".
S. 109a article 20 of the same coordinated legal provisions, as amended by the Act of 6 July 1967, the following changes are made: 1 ° in paragraph 3, 2 °, 'supervisor of excise duty' shall be replaced by the word "Adviser";
2 ° in paragraph 4, the words "the Director general of customs and Excise" are replaced by the words 'the Deputy Head of the Customs and Excise'.
S. 110. in article 23 § 1, same coordinated legal provisions, as last amended by the Act of 6 July 1967, "to the receiver for excise duty" shall be replaced by the words "the agent having at least a title of Secretary designated by the Deputy Head of the Customs and Excise'.
S.
111. in article 24, §§ 1 to 3, of the same coordinated legal provisions, as amended by the Act of 6 July 1967, "to the receiver for excise duty" shall be replaced by the words "the agent having at least a title of Secretary designated by the Deputy Head of the Customs and Excise'.
S. 112. in article 25 of the same coordinated legal provisions, as amended by the Act of 6 July 1967, "to the receiver for excise duty" shall be replaced by the words "the agent having at least a title of Secretary designated by the Deputy Head of the Customs and Excise'.
S. 113. in article 25 bis of the same coordinated legal provisions, inserted by the Act of 6 July 1967, "to the receiver for excise duty" shall be replaced by the words "the agent having at least a title of Secretary designated by the Deputy Head of the Customs and Excise'.
S.
114. in article 26, § 4, same legal provisions contact information, as amended by the Act of 6 July 1967, 'supervisor of excise duty' shall be replaced by the word "Adviser".
S.
115. in article 29 of the same coordinated legal provisions, the words "the receiver" are replaced the words "agent with at least a title of Secretary designated by the Deputy Head of the Customs and Excise'.
S. 116. in article 33 of the same coordinated legal provisions, the words "regional director of customs and Excise" are replaced by the words 'general counsel designated by the Deputy Head of the Customs and Excise'.
S. 117A article 34 of the same coordinated legal provisions, as amended by the Act of 6 July 1967, the following changes are made: 1 ° in the paragraphs 1, 2 and 5, the words "excise duty controller" shall be replaced by the word "Adviser";
2 ° in paragraph 2, the word "Director" is replaced by the words 'general counsel designated by the Deputy Head of the Customs and Excise'.
S.
118. in article 35 of the same coordinated legal provisions, as amended by the Act of 6 July 1967, "to the receiver for excise duty" shall be replaced by the words "the agent having at least a title of Secretary designated by the Deputy Head of the Customs and Excise'.
S.
119. in article 15 of the General Law on Customs and excise duties on July 18, 1977, "the directors" shall be replaced by the words "the authority".
S. 120. in article 22/3 of the same Act, inserted by the law of 27 December 1993, the words "the regional director of customs and Excise" are replaced by the words "the authority".
S. 121. in article 29 of the Act, as amended by the Act of May 12, 2014, "the regional director of customs and Excise" shall be replaced by the words "the authority".
S. 122. at article 33 of the same Act, as amended by the Act of May 12, 2014, the following changes are made: 1 ° in the paragraph 1, the words "the receiver" are replaced by the words "agent having at least a title of Secretary designated by the Deputy Head of customs and Excise;"
2 ° in paragraph 2, the words "the receiver" are replaced by the words "the agent having at least a title of Secretary designated by the Deputy Head of the Customs and Excise'.
3 ° in the same paragraph, the words "The receiver" are replaced by the words 'agent with at least a title of Secretary designated by the Deputy Head of the Customs and Excise'.
4 ° in the same paragraph, the words "the regional director of customs and Excise" are replaced by the words "the general counsel designated by the Deputy Head of customs and Excise;"
5 ° in the same paragraph, the word "Director" is replaced by the words 'general counsel designated by the Deputy Head of the Customs and Excise'.
S. 123. in article 48 of the Act, as amended by the Act of May 12, 2014, 'local head of Customs' shall be replaced by the words "Adviser designated by the Deputy Head of customs and Excise".
S.
124. in article 58 of the Act, as amended by the Act of May 12, 2014, the words "the receiver" are replaced by the words "the agent having at least a title of Secretary designated by the Deputy Head of the Customs and Excise'.
S. 125. in section 72 of the Act, as amended by the Act of May 12, 2014, 'local head of Customs' shall be replaced by the words "Adviser designated by the Deputy Head of customs and Excise".
S. 126 A section 86 of the Act, as amended by the Act of May 12, 2014, the following changes are made: 1 ° the words "receiver" are replaced by the words "of the agent having at least a title of Secretary designated by the Deputy Head of the Customs and Excise'.
2 ° the word "Director" is replaced by the words 'general counsel designated by the Deputy Head of the Customs and Excise'.
S.
127. in section 88 of the Act, as amended by the law of 22 December 1989, the word "Director" is replaced by the words 'general counsel designated by the Deputy Head of the Customs and Excise'.
S. 128. in section 92 of the Act, as amended by the Act of May 12, 2014, the word "Director" is replaced by the words 'general counsel designated by the Deputy Head of the Customs and Excise'.
S. 129 A section 93 of the Act, as amended by the Act of May 12, 2014, the following changes are made: 1 ° 'local head of Customs' shall be replaced by the words "Adviser" designated by the Deputy Head of customs and Excise;
2 ° the word "Director" is replaced by the words 'general counsel designated by the Deputy Head of the Customs and Excise'.

S. 130. in article 114, § 2, of the Act, as amended by the Act of May 12, 2014, "the receiver" shall be replaced by the words 'agent with at least a title of Secretary designated by the Deputy Head of the Customs and Excise'.
S.
131. in article 115 § 4, of the Act, as amended by the Act of May 12, 2014, "the receiver" shall be replaced by the words 'agent with at least a title of Secretary designated by the Deputy Head of the Customs and Excise'.
S. 132. at section 128, § 2, of the Act, as amended by the Act of May 12, 2014, the following changes are made: 1 ° 'local head of Customs' shall be replaced by the words "Adviser" designated by the Deputy Head of customs and Excise;
2 ° "controller" shall be replaced by the words "the".
S. 133 in article 130, paragraph 3, of the Act, the following amendments are made: 1 ° 'local head of Customs' shall be replaced by the words "Adviser" designated by the Deputy Head of customs and Excise;
2 ° the words "controller" are replaced by the words "substantive".
S. 134. in section 135 of the Act, as amended by the Act of May 12, 2014, 'Director of Customs' shall be replaced by the words 'general counsel designated by the Deputy Head of the Customs and Excise'.
S. 135. in article 143, § 1, of the Act, as last amended by the Act of May 12, 2014, "the receiver" shall be replaced by the words "the agent having at least a title of Secretary designated by the Deputy Head of customs and Excise" and the word "recipient" is replaced by the words 'agents with at least a substantive title designated by the Deputy Head of the Customs and Excise'.
S.
136. in section 147 of the Act, as amended by the Act of May 12, 2014, 'local head of Customs' shall be replaced by the words "Adviser designated by the Deputy Head of customs and Excise".
S.
137. in section 150 of the Act, as amended by the Act of May 12, 2014, 'local head of Customs' shall be replaced by the words "Adviser designated by the Deputy Head of customs and Excise".
S.
138. in article 151 § 1 of the Act, as amended by the Act of May 12, 2014, the words "the receiver" are replaced by the words "the agent having at least a title of Secretary designated by the Deputy Head of the Customs and Excise'.
S. 139. in article 152 of the Act, as amended by the Act of May 12, 2014, 'local head of Customs' shall be replaced by the words "Adviser designated by the Deputy Head of customs and Excise".
S. 140. in section 156 of the Act, as amended by the Act of May 12, 2014, "local head of the nearest customs" shall be replaced by the words "Adviser designated by the Deputy Head of customs and Excise".
S. 141. in article 173, § 3, of the Act, as amended by the Act of May 12, 2014, the word "receiver" is replaced by the word "Adviser".
S. 142. in article 181 of the Act, as amended by the Act of May 12, 2014, "regional director of customs and excise duty" shall be replaced by the words "general counsel designated by the Deputy Head of customs and Excise".
S. 143. in article 184, § 1, of the Act, amended by the Act of May 12, 2014, "regional director of customs and excise duty" shall be replaced by the words "general counsel designated by the Deputy Head of customs and Excise".
S.
144. in article 189 of the Act, as amended by the Act of May 12, 2014, "if they have the rank of Deputy auditor of customs and Excise or a higher" shall be replaced by the words "if they have at least a degree of financial expert".
S. 145. in article 198, § 3, of the Act, as amended by the Act of May 12, 2014, the words "controller" are replaced by the words "substantive".
S. 146. in article 201, § 2, of the Act, as amended by the Act of May 12, 2014, the words "Assistant Auditor" are replaced by the words "financial expert".
S. 147 A section 203, § 1, of the Act, as last amended by the law of 27 December 1993, the following changes are made: 1 ° "of Assistant Auditor" shall be replaced by the words "of financial expert";
2 ° "Director general of customs and excise duty" shall be replaced by the words "general counsel designated for the administration in charge of the litigation".
S. 148. in section 212 of the Act, as amended by the Act of 30 June 2000, 'regional director of customs and excise duties' shall be replaced by the words 'general counsel designated by the Deputy Head of the Customs and Excise'.
S.
149. in section 216 of the Act, as amended by the Act of April 25, 2014, the words "the Director general" shall be replaced by the words "the general counsel designated by the Deputy head".
S. 150. in section 219 of the Act, as amended by the Act of 30 June 2000, "The Director general" shall be replaced by the words "the general counsel designated by the Deputy head".
S. 151. in section 223 of the Act, as amended by the Act of May 12, 2014, "the receiver" shall be replaced by the words 'agent with at least a title of Secretary designated by the Deputy Head of the Customs and Excise'.
S. 152. in section 238 of the Act, as amended by the Act of May 12, 2014, "regional director of customs and excise duty" shall be replaced by the words "general counsel designated for the administration in charge of the litigation".
S.
153. in article 241, § 2, of the Act, as amended by the Act of May 12, 2014, "regional director of customs and excise duty" shall be replaced by the words "general counsel designated for the administration in charge of the litigation".
S. 154. in article 242, § 2, of the Act, as amended by the Act of May 12, 2014, "regional director of customs and excise duty" shall be replaced by the words "general counsel designated for the administration in charge of the litigation".
S. 155. in article 252 of the Act, as amended by the Act of May 12, 2014, "regional director of customs and excise duty" shall be replaced by the words "general counsel designated for the administration in charge of the litigation".
S. 156. in article 273, § 1, of the Act, as amended by the Act of May 12, 2014, the words "the receiver" are replaced by the words "the agent having at least a title of Secretary designated by the Deputy Head of the Customs and Excise'.
S. 157 A section 276 of the Act, as amended by the Act of May 12, 2014, the following changes are made: 1 ° in paragraph 1, the words "the receiver" are replaced by the words "agent having at least a title of Secretary designated by the Deputy Head of customs and Excise;"
2 ° in paragraph 2, the words "the receiver" are replaced by the words "the agent having at least a title of Secretary designated by the Deputy Head of the Customs and Excise'.
3 ° in operative paragraph 3, the words "The receiver" are replaced by the words "the agent having at least a title of Secretary designated by the Deputy Head of customs and Excise".
S. 158. in article 277, § 1, of the Act, amended by the Act of May 12, 2014, "regional director of customs and excise duty" shall be replaced by the words "general counsel designated for the administration in charge of the litigation".
S. 159. in article 281, § 2, of the Act, as amended by the Act of May 12, 2014, the word "Director" is replaced by the words "general counsel designated for the administration in charge of the litigation".
S.
160. in article 298, § 1, of the Act, as amended by the Act of May 12, 2014, "the receiver" shall be replaced by the words "the agent having at least a title of Secretary designated by the Deputy Head of customs and Excise".
S. 161. in article 303, § 3, of the Act, as amended by the Act of May 12, 2014, the word "Director" is replaced by the words 'general counsel designated by the Deputy Head of the Customs and Excise'.
S. 162. in section 312bis of the Act, inserted by the law of December 22, 2008, the words "receiver for customs and Excise" is replaced by "receiver".
S. 163 A section 314 of the Act, as amended by the Act of May 12, 2014, the following changes are made: 1 ° in paragraph 1, 'regional director of customs and excise duties' shall be replaced by the words "general counsel designated to the administration in charge of the litigation";
2 ° in paragraph 4, the words "receiver for customs and Excise" are replaced by the word "receiver".
S. 164. in section 315 of the Act, as amended by the Act of May 12, 2014, "Director of customs and excise duty" shall be replaced by the words "general counsel designated for the administration in charge of the litigation".
S. 165. in section 319 of the Act, as amended by the Act of May 12, 2014, "Director of customs and excise duty" shall be replaced by the words "general counsel designated for the administration in charge of the litigation".
S. 166. in article 1 of the customs warehouses Act of 29 December 1992, the word "receiver" is replaced by the words "agent with at least a substantive title designated by the Deputy Head of customs and Excise".
S.
(167 A article 429 of the programme act of 27 December 2004, the following changes are made: 1 ° in the paragraph 5, 2), the words "the Director general of customs and Excise" are

replaced by the words "the Deputy Head of customs and Excise" and the words "the Director general" are replaced by the words "the Deputy Head of customs and Excise";
2 ° in the paragraph 5, 3), "the Director-general of customs and excise duty" shall be replaced by the words 'the Deputy Head of the Customs and Excise'.
3 ° in the paragraph 5, 4), the words "the Director general of customs and Excise" are replaced by the words 'the Deputy Head of the Customs and Excise'.
S.
168. in article 7, § 3, of the Act concerning biofuels of June 10, 2006, as amended by the Act of April 25, 2014, the words "the Director general" are replaced by the words "the Deputy".
S. 169. in article 6 of the Act of December 21, 2009 the arrangements for excise duty of non-alcoholic beverages and coffee, the word 'administrator' is replaced by the words 'Deputy Head of the Customs and Excise'.
S. 170. in article 5, § 1, 14 °, of the law of December 22, 2009 on the general arrangements for excise duty, the word "Administrator" is replaced by the words 'Deputy Head of the Customs and Excise'.
S.
171. in article 9, § 1, of the Act, the word "Administrator" is replaced by the words 'Deputy Head of the Customs and Excise'.
S. 172. in article 21, § 2, of the Act, the word "Administrator" is replaced by the words 'Deputy Head of the Customs and Excise'.
S. 173. in article 22 of the same Act, the word "Administrator" is replaced by the words 'Deputy Head of the Customs and Excise'.
S. 174. in article 28 of the same Act, the word "Administrator" is replaced by the words 'Deputy Head of the Customs and Excise'.
S. 175. under article 31 of the same Act, the word "Administrator" is replaced by the words "Deputy Head of the Customs and Excise".
CHAPTER 8. -Amendment of the law of 27 December 1994 on the approval of the agreement relating to the perception of a right of use for the use of certain roads by heavy commercial vehicles, signed in Brussels on 9 February 1994, between the Governments of the Federal Republic of Germany, the Kingdom of Belgium, the Kingdom of Denmark, the Grand Duchy of Luxembourg and the Kingdom of the Netherlands and introducing a Eurovignette , in accordance with directive 93/89/EEC of the Council of the European communities of 25 October 1993 art. 176. in article 12, § 2, paragraph 3, of the Act of 27 December 1994 on the approval of the agreement relating to the perception of a right of use for the use of certain roads by heavy commercial vehicles, signed in Brussels on 9 February 1994, between the Governments of the Federal Republic of Germany, the Kingdom of Belgium, the Kingdom of Denmark, the Grand Duchy of Luxembourg and the Kingdom of the Netherlands and introducing a Eurovignette in accordance with Directive 93/89/EEC of the Council of the European communities of 25 October 1993, inserted by the law of 10 June 2001, the words "regional director" shall be replaced by the words "general Adviser".
CHAPTER 9. -Amendment of the national law of December 22, 1949 article 177. at section 3 of the national law of December 22, 1949, the following changes are made: 1 ° in the paragraph 1, the words 'the administration of the areas' shall be replaced by the words "the authority in charge of collection and recovery";
2 ° in clause 2, as amended by the Act of 5 July 1963, "the Director of registration and domains" shall be replaced by the words "the appropriate officer".
CHAPTER 10. -Amendment of the Act of April 25, 2014 adapting in the tax legislation the names of the administrations of the Service public federal Finance and bearing various other changes legislative s. 178. in article 98 of the Act of April 25, 2014, adapting in the tax legislation the names of the administrations of the Service public federal Finance and bearing various other legislative amendments, the words "or the administration in charge of perception and the recovery" shall be inserted between the words "General administration of patrimonial documentation" and the words "when set material".
Given to Brussels, April 27, 2016.
PHILIPPE by the King: the Minister of finance, J. VAN OVERTVELDT sealed with the seal of the State: the Minister of Justice, K. GARG _ Note (1) House of representatives (www.lachambre.be): Documents: complete record 54-1588: March 10, 2016