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27 AVRIL 2016. - An Act to adapt the attributable provisions of securities and grades in tax codes and legal provisions relating to customs and access and other provisions (1)

PHILIPPE, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
Article 1^er. This Act regulates a matter referred to in Article 74 of the Constitution.
CHAPTER 1^er. - Amendments to the Income Tax Code 1992
Art. 2. In section 318, paragraph 2, of the Income Tax Code 1992, replaced by the Royal Decree of 20 December 1996 and amended by the laws of 20 July 2006 and 21 December 2013, the words "of the rank of inspector at least" are replaced by the words "having at least one title of attack".
Art. 3. In section 320, § 2, paragraph 3, of the same Code, the words "the controller of contributions of the spring" are replaced by the words "a competent officer of the administration in charge of the establishment of taxes on income".
Art. 4. In section 322 of the same Code, last amended by the Act of 17 June 2013, the following amendments are made:
1° in paragraph 1^er, paragraph 2, the words "a higher grade than that of a controller" are replaced by the words "a higher title than that of attaché";
2° in paragraph 2, paragraph 2, the words "level of director" are replaced by the words "title of advisor" and the words "of the rank of inspector at least" are replaced by the words "having at least one title of attack".
Art. 5. In section 354, paragraph 4, of the same Code, amended by the Acts of 15 March 1999 and 24 December 2002, the word "director" is replaced by the words "general advisor".
Art. 6. In article 355, paragraph 1^er, of the same Code, replaced by the Act of March 15, 1999, the words "director of contributions" are replaced by the words "adviser general of the administration in charge of the establishment of tax on income".
Art. 7. In section 356, paragraph 1^er, of the same Code, replaced by the Act of 22 December 2009, the words "director of contributions" are replaced by the words "adviser general of the administration in charge of tax establishment on income".
Art. 8. In section 366 of the same Code, replaced by the Act of 15 March 1999 and amended by the Program Act of 27 December 2004, the following amendments are made:
1° in paragraph 1^er, the words "director of contributions" are replaced by the words "advisor general of the administration in charge of the establishment of income taxes";
2° in the Dutch text of paragraph 2 and 3, the words "director van de belastingen" are filled by the words "advisor-generaal van de administratie belast met de vestiging van de inkomstenbelastingen";
3° in paragraph 3, the word "director" is replaced by the words "general advisor".
Art. 9. In section 367 of the same Code, replaced by the Act of 15 March 1999, the words "director of contributions" are replaced by the words "adviser general of the administration in charge of the establishment of taxes on income".
Art. 10. In section 374, paragraph 1^er, of the same Code, as amended by the laws of 15 March 1999 and 25 April 2014, the words "of a higher rank than that of a controller" are replaced by the words "of a higher title than that of an attacker".
Art. 11. In Article 375, § 1^erParagraph 1^er, of the same Code, replaced by the Act of March 15, 1999, the words "director of contributions" are replaced by the words "adviser general of the administration in charge of the establishment of tax on income".
Art. 12. In section 376 of the same Code, replaced by the Act of 15 March 1999 and last amended by the Act of 8 May 2014, the words "director of contributions" are replaced by the words "advisor general of the administration in charge of the establishment of taxes on income".
Art. 13. In article 376ter, paragraph 1^er, of the same Code, inserted by the program law of 27 December 2004, the words "director of contributions" are replaced by the words "adviser general of the administration in charge of the establishment of taxes on income".
Art. 14. In Article 376quinquies, § 1^er, of the same Code, inserted by the Act of April 25, 2007 and amended by the Act of April 29, 2013, the words "director of contributions" are replaced by the words "advisor general of the administration in charge of the establishment of income taxes".
Art. 15. In the Dutch text of article 398 of the same Code, the word "beambten" is replaced by the word "ambtenaren".
Art. 16. In section 410, paragraph 3, of the same Code, replaced by the Act of 15 March 1999, the words "director of contributions" are replaced by the words "advisor general of the administration in charge of the collection and collection of taxes on revenues".
Art. 17. In section 413bis of the same Code, inserted by the program law of 27 December 2004 and amended by the program law of 27 April 2007, the words "director of contributions" are replaced each time by the words "general advice of the administration in charge of the collection and collection of taxes on income".
Art. 18. In Article 413ter, § 2, of the same Code, inserted by the Programme Law of 27 December 2004, the words "director of contributions" are replaced by the words "general advice of the administration in charge of the collection and collection of taxes on income".
Art. 19. In section 413quinquies of the same Code, inserted by the Program Act of 27 December 2004, the following amendments are made:
1° in paragraph 1^erParagraph 1^er, the words "director of contributions" are replaced by the words "advisor general of the administration in charge of the collection and collection of taxes on income";
2° in paragraph 2, paragraph 1^er, the words "directors of contributions" are replaced by the words "general advisors of the administration in charge of the collection and collection of taxes on income".
Art. 20. In article 413sexies, paragraph 1^er, of the same Code, inserted by the program law of 27 December 2004, the word "director" is replaced by the words "general advisor".
Art. 21. In article 413s, paragraph 1^er, 2°, of the same Code, inserted by the program law of December 27, 2004, the words "director of contributions" are replaced by the words "advisor general of the administration in charge of the collection and collection of taxes on revenues".
Art. 22. In section 417 of the same Code, the words "director of contributions" are replaced by the words "advisor general of the administration in charge of the collection and collection of taxes on income".
Art. 23. In Article 420, § 1^erParagraph 1^er, in the same Code, the words "Regional Director of Direct Contributions" are replaced by the words "General recommendation of the administration in charge of the collection and collection of taxes on income".
Art. 24. In Article 421, § 1^er, from the same Code, the word "director" is replaced by the words "general advisor".
Art. 25. In section 421bis of the same Code, inserted by the Program Act of 27 December 2006 and amended by the Royal Decree of 19 December 2010, the following amendments are made:
1° in the introductory sentence of paragraph 1^er, the words "regional director of direct contributions" are replaced by the words "general advice of the administration in charge of the collection and collection of taxes on income";
2° in paragraph 2, paragraph 1^er, the words "regional director" are replaced by the words "general advisor".
Art. 26. In Article 433, § 1^er, 2°, of the same Code, replaced by the law of 24 July 2008, the words "receiver of contributions" are replaced by the word "receiver".
Art. 27. In section 435 of the same Code, replaced by the Act of 24 July 2008, the words "receivers of direct contributions" are replaced by the word "receivers".
Art. 28. In article 441, paragraph 1^er, from the same Code, the words "receiver of contributions" are replaced by the word "receiver".
Art. 29. In article 442 of the same Code, amended by the Royal Decrees of 20 July 2000 and 13 July 2001, the words "receiver of contributions" are replaced by the word "receiver".
Art. 30. In section 442bis of the same Code, replaced by the Act of 22 December 1998 and last amended by the Act of 19 December 2010, the following amendments are made:
1° in paragraph 1^er, the words "receivers of contributions" are replaced by the word "receivers";
2° in paragraph 3, the words "receiver of contributions" are replaced by the word "receiver".
Art. 31. In section 445, paragraph 1^erthe same Code, as amended by the Act of 22 July 1993 and the Royal Decrees of 20 July 2000 and 13 July 2001, the words "regional director" are replaced by the words "general advisor".
Art. 32. In article 447, paragraph 1^er, of the same Code, as amended by the laws of 6 July 1994 and 25 April 2014, the words "of a higher rank than that which has found the facts, but at least the rank of inspector" are replaced by the words "of a higher title than that which has found the facts, but at least the title of counsel".
Art. 33. In section 461, paragraph 1^er, from the same Code, replaced by the Act of 20 September 2012, the words "regional director" are replaced by the words "general advisor".
Art. 34. In section 462 of the same Code, restored by the Act of 20 September 2012, the words "regional director" are replaced by the words "general advisor".
Art. 35. In section 499, 2°, of the same Code, the words "to the agent responsible for the control of the cadastre where the building is located" are replaced by the words "to the officer of the service responsible for the processing of claims against cadastral revenues".
Art. 36. In section 501 of the same Code, as amended by the Act of 25 April 2014, the words "public servant of the General Administration of Heritage Documentation having the rank of controller at least or by an officer specially charged by the Regional Director of the Cadastre to instruct claims in place of the controller" are replaced by the words "agent responsible for the processing of claims".
Art. 37. In section 508, paragraph 1^er, in the same Code, the words "to the controller of the contributions of his jurisdiction" are replaced by the words "to the competent agent of the administration in charge of the establishment of taxes on income".
CHAPTER 2. - Amendments to the Value Added Tax Code
Art. 38. In Article 58, § 1^erbis, paragraph 1^er, of the Value-Added Tax Code, inserted by the Royal Decree of 29 December 1992, the words "the receiver of competent accesses" are replaced by the words "the competent officer having at least one Attachment Title designated by the deputy head of Customs and Access".
Art. 39. In Article 74, § 3, paragraph 1^er, from the same Code, replaced by the Act of 20 September 2012, the words "regional director" are replaced by the words "general advisor".
Art. 40. In section 74ter of the same Code, inserted by the Act of 20 September 2012, the words "regional director" are replaced by the words "general advisor".
Art. 41. In section 84bis of the same Code, inserted by the Act of 4 August 1986, the words "regional director of the value added tax, registration and domains" are replaced by the words "general advisor of the administration in charge of the value added tax".
Art. 42. In section 84quinquies of the same Code, inserted by the program law of 27 April 2007, the words "regional director of the value added tax" are replaced by the words "general advisor of the administration in charge of collection and collection".
Art. 43. In section 84sexies, § 2, of the same Code, inserted by the program law of 27 April 2007, the words "regional director of the value added tax" are replaced by the words "general advice of the administration in charge of collection and collection".
Art. 44. In section 84octies of the same Code, inserted by the program law of 27 April 2007, the following amendments are made:
1° in paragraph 1^erParagraph 1^er, the words "regional director of the value added tax" are replaced by the words "general advice of the administration in charge of collection and recovery";
2° in paragraph 2, paragraph 1^er, the words "regional directors of the value added tax" are replaced by the words "general consultants of the administration in charge of collection and recovery".
Art. 45. In section 84nonies, paragraph 1^er, of the same Code, inserted by the program law of April 27, 2007, the word "director" is replaced by the words "adviser general of the administration in charge of collection and recovery".
Art. 46. In section 84decies, 2°, of the same Code, inserted by the program law of 27 April 2007, the words "regional director of the value-added tax" are replaced by the words "general advisor of the administration in charge of collection and collection".
Art. 47. In Article 85, § 1^er, of the same Code, replaced by the Act of 28 December 1992 and amended by the Act of 25 April 2014, the words "regional director" were replaced by the words "general advisor".
Art. 48. In section 88bis of the same Code, inserted by the program law of 27 December 2006 and amended by the program law of 27 April 2007, the following amendments are made:
1° in paragraph 1^erParagraph 1^er, the words "regional director of the value added tax" are replaced by the words "general advice of the administration in charge of collection and recovery";
2° in paragraph 3, the word "director" is replaced by the words "general advisor".
Art. 49. In section 88ter of the same Code, inserted by the Program Act of 27 December 2006 and amended by the Program Act of 27 April 2007 and the Royal Decree of 19 December 2010, the following amendments are made:
1° in the introductory sentence of paragraph 1^er, the words "regional director of the value added tax" are replaced by the words "general advice of the administration in charge of collection and recovery";
2° in paragraph 2, paragraph 1^er, the words "regional director" are replaced by the words "general advisor".
Art. 50. In section 92, paragraph 1^er, of the same Code, replaced by the Act of 15 March 1999 and amended by the Act of 25 April 2014, the words "receiver of the value added tax" are replaced by the word "receiver".
Art. 51. In Article 93quinquies, § 1^er, paragraph 3, of the same Code, inserted by the law of August 8, 1980 and replaced by the law on various provisions (I) of July 24, 2008, the words "receivers of the tax on value added" are replaced by the word "receivers".
CHAPTER 3. - Amendments to the Tax Code assimilated to Income Tax
Art. 52. In section 53 of the Tax Code, the words "receiver of contributions" are replaced by the word "receiver".
Art. 53. In section 81, 2°, of the same Code, replaced by the Act of 18 April 1967 and amended by the Act of 24 December 1976, the words "to the chief controller of direct contributions" are replaced by the words "to the competent officer of the administration in charge of the establishment of taxes assimilated to the taxes on income".
CHAPTER 4. - Amendments to the Registration, Mortgage and Registry Code
Art. 54. In section 41bis, paragraph 2, of the Code of Registration, Mortgage and Registry Rights, inserted by the Act of 22 December 1989, the words "regional director of the tax on value added, registration and domains" are replaced by the words "appropriate general advice from the General Administration of Heritage Documentation".
Art. 55. In the Dutch text of article 181¹Paragraph 1^er, of the same Code, last amended by the laws of 22 December 1989 and 21 December 2013 and the Royal Decree of 20 July 2000, the word "agenten" is replaced by the word "ambtenaren".
Art. 56. In the Dutch text of article 181²Paragraph 1^er, of the same Code, inserted by the law of 12 July 1960 and amended by the Royal Decree of 20 July 2000, the word "agenten" is replaced by the word "ambtenaren".
Art. 57. In section 182 of the same Code, last amended by the Act of 22 July 1993 and the Royal Decree of 20 July 2000, the following amendments are made:
1° in the Dutch text of paragraph 1^er, the word "agenten" is each time replaced by the word "ambtenaren";
2° in paragraph 2, the words "regional director of the value added tax, registration and domains are replaced by the words "appropriate general advice from the General Administration of Heritage Documentation".
Art. 58. In section 183 of the Code, last amended by the Act of 25 April 2014, the following amendments are made:
1° in the Dutch text of paragraph 1^er, the words "agenten" are replaced by the words "ambtenaren";
2° in paragraph 2, the words "Director General of the Value Added, Recording and Area Tax" are replaced by the words "General Administrator of the General Administration of Heritage Documentation";
3° in paragraph 4, the words "regional director of the value added tax, registration and domains" are replaced by the words "appropriate general advice from the General Administration of Heritage Documentation".
Art. 59. In the Dutch text of Article 185, paragraph 1^er, of the same Code, replaced by the law of 13 August 1947, the word "agenten" is replaced by the word "ambtenaren".
Art. 60. In section 207septies, § 3, of the same Code, last replaced by the Act of 20 September 2012, the words "regional director" are replaced by the words "general advisor".
Art. 61. In section 217² the same Code, inserted by the Act of 23 December 1958 and amended by the Act of 22 December 1989, the following amendments are made:
1° in paragraph 1^er, the words "regional director of the value added tax, registration and do-maines" are replaced by the words "appropriate general advice from the General Administration of Heritage Documentation";
2° in paragraph 2, the word "director" is replaced by the words "general advisor".
Art. 62. In section 220, paragraph 2, of the same Code, as amended by the Acts of July 5, 1963 and December 22, 1989, the words "regional director of the value-added tax, registration and domains" are replaced by the words "appropriate general advisor to the General Administration of Heritage Documentation".
Art. 63. In the Dutch text of Article 234 of the same Code, as amended by the Act of 22 December 1989, the word "agenten" is replaced by the word "ambtenaren".
CHAPTER 5. - Amendments to the Code of Succession Rights
Art. 64. In section 41 of the Code of Succession Rights, as amended by the Act of 22 December 1989, the following amendments are made:
1° in paragraph 1^er, the words "Director General of the Value Added, Recording and Area Tax" are replaced by the words "General Administrator of the General Administration of Heritage Documentation";
2° in paragraph 2, the words "director general" are replaced by the words "general administrator".
Art. 65. In section 77, paragraph 2, of the same Code, as amended by the Acts of 22 December 1977 and 22 December 1989, the words "Director General of the Value-Added Tax, Registration and Areas" are replaced by the words "Director General of the General Administration of Heritage Documentation".
Art. 66. In section 91 of the same Code, as amended by the Act of 22 December 1989, the words "regional director of the value added tax, registration and domains" are replaced by the words "appropriate general advisor to the General Administration of Heritage Documentation".
Art. 67. In section 94, paragraph 4, of the same Code, as amended by the Acts of 29 December 1989 and 14 April 2011, the words "regional director of the value added tax, registration and domains" are replaced by the words "appropriate general advisor to the General Administration of Heritage Documentation".
Art. 68. In section 100, paragraph 3, of the same Code, replaced by the Decree-Law of May 4, 1940 and amended by the Act of December 22, 1989, the words "Director General of the Value-Added Tax, Registration and Fields" are replaced by the words "General Administrator of the General Administration of Heritage Documentation".
Art. 69. In section 102¹Paragraph 1^er, 5°, of the same Code, inserted by the Decree-Law of May 4, 1940 and amended by the Act of December 22, 1989, the words "preposed of the administration of the tax on value added, registration and domains" are replaced by the words "agents of the General Administration of Heritage Documentation".
Art. 70. In section 102³Paragraph 1^er, of the same Code, inserted by the Decree-Law of May 4, 1940 and amended by the Act of December 22, 1989, the words "to the employee of the administration of the tax on value added, registration and domains" are replaced by the words "to the agent of the General Administration of Heritage Documentation".
Art. 71. In the Dutch text of article 104 of the same Code, the words "ontvangers der successionrechten" are replaced by the words "ontvangers van de Successierechten".
Art. 72. In the Dutch text of article 105, paragraph 1^er, of the same Code, inserted by the law of 13 August 1947 and amended by the law of 10 October 1967, the word "agenten" is replaced by the word "ambtenaren".
Art. 73. Article 107, paragraph 1^erin the same Code, as amended by the Act of 22 July 1993, the following amendments are made:
1° the words "the official of the Administration of the Value Added Tax, Recording and Areas" are replaced by the words "the agent of the General Administration of Heritage Documentation";
2° the words "Director General" are replaced by the words "Director General".
Art. 74. In section 115, 1°, of the same Code, as amended by the Act of 22 December 1989, the words "public servants of the administration of the value added tax, registration and domains" are replaced by the words "agents of the General Administration of Heritage Documentation".
Art. 75. In section 130, paragraph 4, of the same Code, replaced by the Act of 22 July 1993 the words "regional director of the value added tax, registration and domains" are replaced by the words "appropriate general advice of the general administration of heritage documentation".
Art. 76. In article 133nonies, § 3, of the same Code, replaced by the Act of 20 September 2012, the words "regional director" are replaced by the words "general advisor".
Art. 77. In section 133decies, paragraph 1^er, of the same Code, inserted by the Act of 4 August 1986, the words "public servants of the Administration of the Value Added Tax, the Registration and Areas and the Administration of the Special Tax Inspection" are replaced by the words "agents of the General Administration of Heritage Documentation and the General Administration of the Special Tax Inspection".
Art. 78. In the Dutch text of Article 136 of the same Code, as amended by the laws of 23 December 1958 and 1^er August 1985, the words "Het bestuur" are replaced by the words "De administratie".
Art. 79. Article 140²in the same Code, inserted by the Act of 23 December 1958 and amended by the Act of 22 December 1989, the following amendments are made:
1° in paragraph 1^er, the words "regional director of value added tax, registration and domains" are replaced by the words "appropriate general advice from the General Administration of Heritage Documentation";
2° in paragraph 2, the word "director" is replaced by the words "general advisor".
Art. 80. In section 141bis, of the same Code, inserted by the Act of 4 August 1986, the words "regional director of the value added tax, registration and domains" are replaced by the words "appropriate general advice of the General Administration of Heritage Documentation".
Art. 81. In the Dutch text of Article 143, paragraph 1^er, of the same Code, the words "ontvangers der successionrechten" are replaced by the words "ontvangers van de Successierechten".
Art. 82. In the Dutch text of article 144 of the same Code, the words "ontvangers der successionrechten" are replaced by the words "ontvangers van de successierechten".
Art. 83. In the Dutch text of Article 145, paragraph 1^er, of the same Code, the words "ontvangers der successionrechten" are replaced by the words "ontvangers van de Successierechten".
Art. 84. In section 146bis of the same Code, inserted by the Act of August 4, 1978, the words "administration of the tax on value added, registration and domains" are each replaced by the words "General Administration of Heritage Documentation".
Art. 85. In section 161nonies of the same Code, inserted by the Act of July 22, 1993 and replaced by the Royal Decree of November 18, 1996, the words "The officials of the administration of the tax on value added, registration and domains" are replaced by the words "The officers of the General Administration of Taxation".
CHAPTER 6. - Amendments to the Code of Miscellaneous Duties and Taxes
Art. 86. In section 130¹, paragraph 2, of the Code of Miscellaneous Duties and Taxes, replaced by the Act of 10 December 2001, the words "regional director of the value added tax, registration and domains" are replaced by the words "appropriate general advice of the administration in charge of the establishment or collection and collection of taxes established by Book II".
Art. 87. Article 130² the same Code, replaced by the Act of 10 December 2001 and amended by the Act of 25 April 2014, the following amendments are made:
1° in the Dutch text, the words "der aangestelden" are replaced by the words "van de ambtenaren";
2° the words "having at least the rank of auditor" are repealed.
Art. 88. In section 165 of the same Code, as amended by the Royal Decree of 20 July 2000 and by the Act of 25 April 2014, the following amendments are made:
1° the word "prescribed" is replaced by the word "agents";
2° the words "with at least the rank of assistant auditor" are repealed.
Art. 89. In section 178, paragraph 1^er, of the same Code, replaced by the Act of 28 April 2003 and amended by the Act of 27 December 2006, the words "registration" are repealed.
Art. 90. Article 183, paragraph 1^erin the same Code, as amended by the Acts of 28 April 2003, 27 December 2006 and 25 April 2014, the following amendments are made:
1° the word "prescribed" is replaced by the word "agents";
2° the words ", having at least the rank of assistant auditor," are repealed.
Art. 91. A. Article 183undecies, paragraph 1^erthe same Code, as amended by the Acts of 27 December 2006 and 25 April 2014, the following amendments are made:
1° the word "prescribed" is replaced by the word "agents";
2° the words ", having at least the rank of assistant auditor," are repealed.
Art. 92. Article 187⁶Paragraph 1^erthe same Code, reinstated by the Act of 28 December 1992 and amended by the Act of 25 April 2014, the following amendments are made:
1° the word "prescribed" is replaced by the word "agents";
2° the words ", having at least the rank of assistant auditor," are repealed.
Art. 93. Article 196, paragraph 1^erin the same Code, replaced by the Act of 22 April 2003 and amended by the Act of 25 April 2014, the following amendments are made:
1° the word "prescribed" is replaced by the word "agents";
2° the words ", having at least the rank of auditor," are repealed.
Art. 94. Article 201¹, of the same Code, replaced by the Act of 22 April 2003, the following amendments are made:
1° in paragraph 1^er, the words "Ministry of Finance officers" are replaced by the words "Federal Public Service Agents";
2° in the Dutch text of paragraph 2, the word "beambten" is replaced by the word "ambtenaren".
Art. 95. Article 201¹⁵, the same Code, inserted by the Program Law of 22 June 2012, is repealed.
Art. 96. In section 201¹⁸, of the same Code, inserted by the program law of June 22, 2012, the words "the competent administration for the establishment or recovery of various duties and taxes" are replaced by the words the administration in charge of the establishment or collection and collection of taxes established by Book II".
Art. 97. Article 202², in the same Code, last amended by the Act of 25 April 2014, the following amendments are made:
1° in paragraph 1^er, the words "Director of Recording and Areas" are replaced by the words "appropriate general advice to the administration in charge of the establishment or collection and recovery of the various duties and taxes established by the Code";
2° in paragraph 2, the words "registered taxes" are replaced by the words "different duties and taxes established".
Art. 98. In section 202⁴bis of the same Code, the words "regional director of value added tax, registration and domains" are replaced by the words "appropriate general advice of the administration in charge of the establishment or collection and collection of various duties and taxes established by the Code".
Art. 99. In section 202⁵, paragraph 2, of the same Code, the words "regional director of the value added tax, registration and domains" are replaced by the words "appropriate general advice of the administration in charge of the establishment or collection and collection of various duties and taxes established by the Code".
Art. 100. Article 202¹⁰, paragraph 2, of the same Code, inserted by the law of 22 December 1989 and amended by the law of 25 April 2014, the words "in execution of article 9 of the Code of Registration, Mortgage and Registry Rights" are replaced by the words "by the King" and the words "established taxes" are replaced by the words "registered rights and taxes".
Art. 101. In section 205¹Paragraph 1^er, of the same Code, last amended by the Act of 25 April 2014, the words "of the Director General" are replaced by the words "of the deputy head".
Art. 102. In section 205² of the same Code, the words "regional director of value added tax, registration and domains" are replaced by the words "appropriate general recommendation of the administration in charge of the establishment or collection and collection of various duties and taxes established by the Code".
Art. 103. Article 206¹Paragraph 1^erthe following amendments are made to the Code:
1° in the Dutch text, the words "Het bestuur" are replaced by the words "De administratie";
2° the words "of the Ministry of Finance officers" are replaced by the words "of the Federal Public Service Agents Finance".
Art. 104. In Article 207novia, § 3, paragraph 1^er, from the same Code, replaced by the Act of 20 September 2012, the words "regional director" are replaced by the words "general advisor".
Art. 105. In section 207decies, paragraph 1^er, of the same Code, inserted by the law of 4 August 1986 and amended by the law of 25 April 2014, the word "taxes" is replaced by the words "different rights and taxes".
Art. 106. In section 212, paragraphs 1^er at 3, the same Code last amended by the law of April 25, 2014, the word "taxes" is replaced by the words "different rights and taxes".
CHAPTER 7. - Amendments to the legal provisions concerning customs and access
Art. 107. In Article 11 of the legal provisions concerning fermented beverage flows, coordinated on 3 April 1953, last amended by the law of 6 July 1967, the words "controller of accises" are replaced by the word "advisor".
Art. 108. In article 16, § 3, the same legal provisions, last amended by the law of 6 July 1967, the words "controller of accises" are replaced by the word "advisor".
Art. 109. In section 20 of the same coordinated legal provisions, last amended by the Act of 6 July 1967, the following amendments are made:
1° in paragraph 3, 2°, the words "controller" are replaced by the word "advisor";
2° in paragraph 4, the words "the Director General of Customs and Access" are replaced by the words "the deputy head of Customs and Access".
Art. 110. In Article 23, § 1^er, the same co-ordinated legal provisions, last amended by the Act of 6 July 1967, the words "to the receiver of the accises" are replaced by the words "to the agent having at least one title of attack designated by the deputy head of customs and accises".
Art. 111. In Article 24, §§ 1^er at 3, the same coordinated legal provisions, last amended by the Act of 6 July 1967, the words "to the receiver of the accises" are replaced by the words "to the agent having at least one title of attack designated by the deputy head of customs and accises".
Art. 112. In section 25 of the same coordinated legal provisions, last amended by the Act of 6 July 1967, the words "to the receiver of the accesses" are replaced by the words "to the agent having at least one attack title designated by the deputy head of customs and accesses".
Art. 113. In section 25bis of the same coordinated legal provisions, inserted by the law of July 6, 1967, the words "to the receiver of the accises" are replaced by the words "to the agent having at least one title of attack designated by the deputy head of customs and accises".
Art. 114. In article 26, § 4, the same legal provisions, last amended by the law of 6 July 1967, the words "controller of accises" are replaced by the word "advisor".
Art. 115. In section 29 of the same coordinated legal provisions, the words "of the receiver" are replaced by the words "of the agent having at least one attack title designated by the deputy head of customs and accises".
Art. 116. In section 33 of the same coordinated legal provisions, the words "regional director of customs and access" are replaced by the words "general advisor appointed by the deputy head of customs and access".
Art. 117. The following amendments are made to section 34 of the same coordinated legal provisions, last amended by the Act of 6 July 1967:
1° in paragraphs 1^er, 2 and 5, the words "controller" are replaced by the word "advisor";
2° in paragraph 2, the word "director" is replaced by the words "general advisor designated by the deputy head of customs and access".
Art. 118. In section 35 of the same co-ordinated legal provisions, last amended by the Act of 6 July 1967, the words "to the receiver of the accises" are replaced by the words "to the agent having at least one title of attack designated by the deputy head of customs and accises".
Art. 119. In Article 15 of the General Customs and Access Act of July 18, 1977, the words "the directors" are replaced by the words "the administration".
Art. 120. In section 22/3 of the Act, inserted by the Act of 27 December 1993, the words "the Regional Director of Customs and Access" are replaced by the words "administration".
Art. 121. In section 29 of the Act, amended by the Act of 12 May 2014, the words "the Regional Director of Customs and Access" are replaced by the words "administration".
Art. 122. In section 33 of the Act, last amended by the Act of 12 May 2014, the following amendments are made:
1° in paragraph 1^er, the words "the receiver" are replaced by the words "the agent having at least one attack title designated by the deputy head of customs and accises";
2° in paragraph 2, the words "to the receiver" are replaced by the words "to the agent having at least one attack title designated by the deputy head of customs and accises";
3° in the same paragraph, the words "The Receiver" are replaced by the words "The agent having at least one attack title designated by the deputy head of customs and accises";
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 General Administrator of Customs and Access";
5° in the same paragraph, the word "director" is replaced by the words "general advisor designated by the deputy head of Customs and Access".
Art. 123. In section 48 of the Act, amended by the Act of 12 May 2014, the words "local head of customs" are replaced by the words "advised by the deputy head of customs and accises".
Art. 124. In section 58 of the Act, amended by the Act of 12 May 2014, the words "to the Receiver" are replaced by the words "to the agent having at least one Attack Title designated by the deputy head of customs and accises".
Art. 125. In section 72 of the Act, last amended by the Act of 12 May 2014, the words "local head of customs" are replaced by the words "advised by the deputy head of customs and accises".
Art. 126. In section 86 of the Act, amended by the Act of 12 May 2014, the following amendments are made:
1° the words "of the receiver" are replaced by the words "of the agent having at least one heading designated by the deputy head of customs and accises";
2° the word "director" is replaced by the words "general advisor designated by the deputy head of customs and accises".
Art. 127. In section 88 of the Act, last amended by the Act of 22 December 1989, the word "director" is replaced by the words "general advisor appointed by the deputy head of customs and accises".
Art. 128. In section 92 of the Act, amended by the Act of 12 May 2014, the word "director" is replaced by the words "general advisor appointed by the deputy head of customs and accises".
Art. 129. In section 93 of the Act, amended by the Act of 12 May 2014, the following amendments are made:
1° the words "local head of customs" are replaced by the words "advising designated by the deputy head of customs and accesses";
2° the word "director" is replaced by the words "general advisor designated by the deputy head of customs and accises".
Art. 130. In article 114, § 2, of the same law, last amended by the law of 12 May 2014, the words "the receiver" are replaced by the words "the agent having at least one title of attack designated by the deputy head of customs and accises".
Art. 131. In article 115, § 4, of the same law, last amended by the law of May 12, 2014, the words "the receiver" are replaced by the words "the agent having at least one title of attack designated by the deputy head of customs and accises".
Art. 132. In section 128, § 2, of the same law, last amended by the law of 12 May 2014, the following amendments are made:
1° the words "local head of customs" are replaced by the words "advising designated by the deputy head of customs and accesses";
2° the words "the controller" are replaced by the words "attached".
Art. 133. In section 130, § 3, of the Act, the following amendments are made:
1° the words "local head of customs" are replaced by the words "advising designated by the deputy head of customs and accesses";
2° the words "of controller" are replaced by the words "attached".
Art. 134. In section 135 of the Act, last amended by the Act of 12 May 2014, the words "customer manager" are replaced by the words "general advisor appointed by the deputy head of customs and accises".
Art. 135. In Article 143, § 1^er, of the same law, last amended by the law of 12 May 2014, the words "the receiver" are replaced by the words "the agent having at least one title of attack designated by the deputy head of customs and accises" and the word "receivers" is replaced by the words "agents having at least one title of attack designated by the deputy head of customs and accises".
Art. 136. In section 147 of the Act, amended by the Act of 12 May 2014, the words "local head of customs" are replaced by the words "advised by the deputy head of customs and accises".
Art. 137. In section 150 of the Act, amended by the Act of 12 May 2014, the words "local head of customs" are replaced by the words "advised by the deputy head of customs and accises".
Art. 138. In Article 151, § 1^er, of the same law, as amended by the law of May 12, 2014, the words "of the receiver" are replaced by the words "of the agent having at least one title of attack designated by the deputy head of customs and accises".
Art. 139. In section 152 of the Act, amended by the Act of 12 May 2014, the words "local head of customs" are replaced by the words "advised by the deputy head of customs and accises".
Art. 140. In section 156 of the Act, amended by the Act of 12 May 2014, the words "local head of the nearest customs" are replaced by the words "advised by the deputy head of customs and accises".
Art. 141. In article 173, § 3, of the same law, as amended by the law of 12 May 2014, the word "receiver" is replaced by the word "advisor".
Art. 142. In section 181 of the Act, last amended by the Act of 12 May 2014, the words "Regional Director of Customs and Access" are replaced by the words "General Counsel designated by the deputy head of Customs and Access".
Art. 143. In Article 184, § 1^er, of the same law, as amended by the law of May 12, 2014, the words "Regional Director of Customs and Access" are replaced by the words "General Advisor designated by the deputy head of Customs and Access".
Art. 144. In section 189 of the Act, last amended by the Act of May 12, 2014, the words "if they have the rank of assistant auditor of customs and accises or higher rank" are replaced by the words "if they have at least one degree of financial expert".
Art. 145. In article 198, § 3, of the same law, amended by the law of 12 May 2014, the words "of controller" are replaced by the words "attached".
Art. 146. In article 201, § 2, of the same law, last amended by the law of 12 May 2014, the words "deputy auditor" are replaced by the words "financial expert".
Art. 147. Article 203, § 1^erin the same Act, as amended last by the Act of 27 December 1993, the following amendments are made:
1° the words "deputy auditor" are replaced by the words "financial expert";
2° the words "Director General of Customs and Access" are replaced by the words "Guide General Designated for Administration in Charge of Disputes".
Art. 148. In section 212 of the Act, last amended by the Act of 30 June 2000, the words "Regional Director of Customs and Access" are replaced by the words "General Counsel designated by the deputy head of Customs and Access".
Art. 149. In section 216 of the Act, last amended by the Act of 25 April 2014, the words "of the Director General" are replaced by the words "of the General Counsel appointed by the deputy head".
Art. 150. In section 219 of the Act, last amended by the Act of 30 June 2000, the words "The Director General" are replaced by the words "The General Counsel designated by the deputy head".
Art. 151. In section 223 of the Act, as amended by the Act of 12 May 2014, the words "the receiver" are replaced by the words "the agent having at least one attack title designated by the deputy head of customs and accises".
Art. 152. In section 238 of the Act, as amended by the Act of 12 May 2014, the words "Regional Director of Customs and Access" are replaced by the words "General Counsel designated for the Administration in Charge of Disputes".
Art. 153. In article 241, § 2, of the same law, last amended by the law of 12 May 2014, the words "regional director of customs and accises" are replaced by the words "general advisor designated for the administration in charge of litigation".
Art. 154. In article 242, § 2, of the same law, last amended by the law of 12 May 2014, the words "regional director of customs and accises" are replaced by the words "general advisor designated for the administration in charge of litigation".
Art. 155. In section 252 of the Act, amended by the Act of 12 May 2014, the words "Regional Director of Customs and Excise" are replaced by the words "General Counsel designated for the Administration in Charge of Disputes".
Art. 156. In Article 273, § 1^er, of the same law, as amended by the law of May 12, 2014, the words "of the receiver" are replaced by the words "of the agent having at least one title of attack designated by the deputy head of customs and accises".
Art. 157. In section 276 of the Act, amended by the Act of 12 May 2014, the following amendments are made:
1° in paragraph 1^er, the words "the receiver" are replaced by the words "the agent having at least one attack title designated by the deputy head of customs and accises";
2° in paragraph 2, the words "of the receiver" are replaced by the words "of the agent having at least one title of attack designated by the deputy head of customs and accises";
3° in paragraph 3, the words "The Receiver" are replaced by the words "The agent having at least one attack title designated by the deputy head of customs and accises".
Art. 158. In Article 277, § 1^er, of the same law, as amended by the law of May 12, 2014, the words "regional director of customs and accises" are replaced by the words "general advisor designated for the administration in charge of litigation".
Art. 159. In article 281, § 2, of the same law, as amended by the law of 12 May 2014, the word "director" is replaced by the words "general advisor designated for the administration in charge of litigation".
Art. 160. In Article 298, § 1^er, of the same law, as amended by the law of May 12, 2014, the words "the receiver" are replaced by the words "the agent having at least one seal title designated by the deputy head of customs and accises".
Art. 161. In article 303, § 3, of the same law, as amended by the law of 12 May 2014, the word "director" is replaced by the words "general advisor appointed by the deputy head of customs and accises".
Art. 162. In article 312bis of the same law, inserted by the law of 22 December 2008, the words "Receiver of Customs and Access" are replaced by the word "Receiver".
Art. 163. In section 314 of the Act, last amended by the Act of 12 May 2014, the following amendments are made:
1° in paragraph 1^er, the words "regional director of customs and accises" are replaced by the words "general advisor designated for the administration in charge of litigation";
2° in paragraph 4, the words "Receiver of Customs and Excise" are replaced by the word "Receiver".
Art. 164. In section 315 of the Act, as amended by the Act of 12 May 2014, the words "Director of Customs and Access" are replaced by the words "General Counsel designated for the Administration in Charge of Disputes".
Art. 165. In section 319 of the Act, as amended by the Act of 12 May 2014, the words "Director of Customs and Access" are replaced by the words "General Counsel designated for the Administration in Charge of Disputes".
Art. 166. In Article 1^er of the Customs Warehouses Act of 29 December 1992, the word "receiver" is replaced by the words "agent having at least one attack title designated by the deputy head of customs and accises".
Art. 167. In section 429 of the Program Act of 27 December 2004, the following amendments are made:
1° in paragraph 5, 2), the words "the General Manager of Customs and Access" are replaced by the words "the General Administrator of Customs and Access" and the words "the General Manager" are replaced by the words "the General Administrator of Customs and Access";
2° in paragraph 5, 3), the words "the Director General of Customs and Access" are replaced by the words "the deputy head of Customs and Access";
3° in paragraph 5, 4), the words "the Director General of Customs and Access" are replaced by the words "the deputy head of Customs and Access".
Art. 168. In Article 7, § 3, of the Biofuels Act of 10 June 2006, last amended by the Act of 25 April 2014, the words "the Director General" were replaced by the words "the deputy head".
Art. 169. In section 6 of the Act of December 21, 2009 on the Excise Regime for Non-Alcoholic Drinks and Coffee, the word "administrator" is replaced by the words "general administrator of customs and accises".
Art. 170. In Article 5, § 1^er, 14°, of the Act of 22 December 2009 relating to the general excise regime, the word "administrator" is replaced by the words "general administrator of customs and accises".
Art. 171. In Article 9, § 1^er, of the same law, the word "administrator" is replaced by the words "general administrator of customs and accises".
Art. 172. In article 21, § 2, of the same law, the word "administrator" is replaced by the words "general administrator of customs and accises".
Art. 173. In section 22 of the Act, the word "administrator" is replaced by the words "administrator general of customs and access".
Art. 174. In section 28 of the Act, the word "administrator" is replaced by the words "administrator general of customs and access".
Art. 175. In section 31 of the Act, the word "administrator" is replaced by the words "administrator general of customs and access".
CHAPTER 8. - Amendment of the Act of 27 December 1994 enacting the Agreement on the Collection of a Right of Use for the Use of Certain Roads by Heavy Duty 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 establishing a Eurovignette directive, in accordance with the 1993 Directive
Art. 176. In Article 12, § 2, paragraph 3, of the Act of 27 December 1994 enacting the Agreement on the Collection of a Right of Use for the Use of Certain Roads by Heavy Utility 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 instay words
CHAPTER 9. - Amendment of the State Law of 22 December 1949
Art. 177. In Article 3 of the State Law of 22 December 1949, the following amendments are made:
1° in paragraph 1^er, the words "the administration of domains" are replaced by the words "the administration in charge of perception and recovery";
2° in paragraph 2, as amended by the Act of 5 July 1963, the words "the director of registration and domains" are replaced by the words "the competent officer".
CHAPTER 10. - Amendment of the Act of April 25, 2014 adapting to tax legislation the names of the Federal Public Service Administrations Finance and other legislative amendments
Art. 178. In section 98 of the Act of 25 April 2014 adapting in tax legislation the names of the federal public service administrations Finance and bearing various other legislative amendments, the words "or administration in charge of collection and recovery" are inserted between the words "general administration of heritage documentation" and the words "when the matter is settled".
Given in Brussels, 27 April 2016.
PHILIPPE
By the King:
Minister of Finance,
J. VAN OVERTVELDT
Seal of the state seal:
Minister of Justice,
K. GEENS
____
Note
(1) House of Representatives (www.lachambre.be):
Documents: 54-1588
Full report : 10 March 2016