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Posted the: 2015-12-29 Numac: 2015003488 SERVICE PUBLIC FÉDÉRAL FINANCES 18 December 2015. -Law concerning various provisions in the field of products subject to excise duty, so that changes to the general law of 18 July 1977 on the Customs and Excise (1) PHILIPPE, King of the Belgians, to all, present and future, hi.
The House of representatives has adopted and we sanction the following: Chapter 1. -Available general Article 1. This Act regulates a matter referred to in article 74 of the Constitution.
CHAPTER 2. -Amendments to the Act of 22 December 2009 on the general arrangements for excise duty art.
2. This article transposes the EU-61-2013 Council directive of 17 December 2013 amending directives 2006/112/EC and 2008/118/EC as regards the outermost regions French and particularly Mayotte.
In article 5, § 1, 4 °, has), of the law of December 22, 2009, the words 'the french overseas departments' shall be replaced by the words "the French outermost regions listed in articles 349 and 355, paragraph 1, of the Treaty on the functioning of the European Union".
S. 3. in Chapter 2 of the law of December 22, 2009, it is inserted a section 2A: "Section 2bis - recovery".
4. in section 2A, inserted by article 3, article be inserted a 12/1 as follows: "article
12/1. After the recovery of the amount of the excise duty originally due on basis of this law, is only made the recovery of any additional excise duties due, where appropriate via cumulation of various amounts owing in the head of a similarly liable, if the amount to be recovered exceeds € 10. "."
5 article 19, § 2, of the law of December 22, 2009, 1 ° and 2 °, first paragraph, are amended as follows: "§ § 2 2" The authorized warehousekeeper shall: 1 ° be a security equal to 10% of the amount of the excise duty to cover the risks inherent in the production, processing and holding of products subject to excise duty in the tax warehouse; in regards to the energy products listed in article 418 of the programme act of 27 December 2004 for which no excise duty is laid down in article 419 of the same programme law, this warranty is calculated on the basis of the highest excise rate of the equivalent imposed energy product;
2 ° be a guarantee fixed by the King whose amount is intended to cover the risks inherent in the movement of products subject to excise duty that it ships to suspension of rights regime in the country or in another Member State Excise. The guarantee shall be valid throughout the community. In regards to the energy products listed in article 418 of the programme act of 27 December 2004 for which no excise duty is laid down in article 419 of the same programme law, this warranty is calculated on the basis of the highest of the equivalent imposed energy product excise rate. "."
CHAPTER 3. -Changes in the programme act of 27 December 2004 article (6. in article 429, § 2, of the programme law of 27 December 2004, as last amended by the royal decree of December 14, 2012, amending the programme act of 27 December 2004, the m) is replaced by the following: n) "rapeseed oil falling within code NC 1514, used as a fuel, when it is produced by a natural person or a legal entity exercising the profession of farmer acting alone or in combination, based on its own production of rapeseed and is sold to the end user without any intermediary.
Exemption will be refused to any person or entity described above who took advantage of undue earlier aid and declared incompatible by a decision of the European Commission, to the moment where the amount total unduly collected aid and pension y relating to recovery has been reimbursed or paid into a blocked account.
This exemption expires February 6, 2020. "."
S. 7. article 429, § 3, of the programme law of 27 December 2004 is supplemented by the following: "(Les tracteurs agricoles, horticoles et forestiers utilisés dans les cas d'exonération visés àle § 2, i), can also be used to perform work giving not entitled to the exemption and be operated with diesel fuel exempt from excise duty to the conditions laid down by the King."
In this case, the consumption of diesel fuel non-exempt is determined via a package of 0.2 liter per hour worked and per kilowatt of the tractor concerned. "."
S. (8. article 429, § 5, 2), of the programme act of 27 December 2004, is supplemented by a paragraph worded as follows: "the repayment is only provided for fuel deliveries after graduation of the registration concerned.".
S. 9A article 433 of the programme act of 27 December 2004, the words "other than machinery, equipment and vehicles referred to in article 420, § 4," are deleted.
CHAPTER 4. -Amendments to the law of 3 April 1997 concerning the taxation of manufactured tobacco s.
10. article 3, § 1, of the law of 3 April 1997 is replaced by the following: "§ 1." An ad valorem excise duty and excise duty special ad valorem, set as follows, are levied on manufactured tobaccos released for consumption in the country: 1 ° cigars: a) excise duty: 5.00 per cent of the retail price;
(b) right of special excise: 5.00 per cent of the retail price;
2 ° cigarettes: a) excise duty: 45.84 percent of the retail price;
(b) right of special excise: 0.00 per cent of the retail price;
3 ° fine-cut smoking tobacco intended for the rolling of cigarettes and other smoking tobaccos: has) excise duty: 31.50 per cent of the retail price;
(b) right of special excise: 0.00 per cent of the retail price. "."
S. 11. in article 3, § 6, of the Act of 3 April 1997, paragraph 2 is repealed.
S. 12. in article 3, § 6, paragraph 3, of the law of 3 April 1997, the words "or minimum tax or the disappearance of a price class" are repealed.
S. 13. in article 10, § 2, of the Act of 3 April 1997, the first indent is hereby repealed.
CHAPTER 5. -Amendments to the law of 7 January 1998 on the structure and rates of excise duty on alcohol and alcoholic beverages article 14. in article 18, 4 °, of the law of January 7, 1998, "directive 65/65/EEC of the Council of the European communities of 26 January 1965 on the approximation of laws, regulations and administrative, relating to proprietary medicinal products" shall be replaced by the words "the law of 25 March 1964 on medicines".
S. 15. in article 19 of the law of January 7, 1998, "Act of 10 June 1997 on the general arrangements, holding, traffic and controls of products subject to excise duty" shall be replaced by the words "Act of 22 December 2009 on the general arrangements for excise duty".
CHAPTER 6. -Amendments to the general law of 18 July 1977 on Customs and Excise s. 16. article 19/3 of the General Law on Customs and Excise of 18 July 1977 is replaced by the following: "unless an international convention or a headquarters agreement otherwise, the King: 1 ° shall adopt the conditions for granting, the practical arrangements for control and the quantitative and qualitative limits governing franchises listed in this chapter" including the conditions under which it may be waived these franchises;
2 ° shall adopt additional provisions, conditions and limitations (possibly quantitative and qualitative) for the purposes of the exemptions established by the regulations of the institutions of the European Union or by other provisions having the force of law, if provided for by these regulations or provisions. "."
S. 17. article 19/7 of the same Act which the current text will form the 1st paragraph, is supplemented by a paragraph 2 as follows: "§ § 2 2" The quantities and qualities of goods and supplies referred to in 1 ° to 3 ° of paragraph 1 are limited under the terms laid down by the King which may instruct the Minister of finance in cooperation with other ministers concerned, to set annual thresholds taking account of reciprocity for use in these relations as well as reasonable individuals and organizations needs or for combat if necessary abuse. "."
S. 18. in the same Act, articles 19/8, 19/9, 19/10, including the current text form paragraph 1, are supplemented by a paragraph 2 as follows: "§ § 2 2" The quantities and qualities of the goods referred to in paragraph 1 are limited under the terms laid down by the King who can load the Minister of finance in cooperation with other ministers concerned, to set thresholds and limitations, in implementation of the relevant conventions, taking into account the reasonable requirements of persons and recipients or for combat if necessary abuse. "."
S. 19. in the same Act, article 19/11, including the current text will form the 1st paragraph, is supplemented by a paragraph 2 as follows: "§ § 2 2" The quantities and qualities of stores and supplies referred to in paragraph 1 are limited under the terms laid down by the King which may instruct the Minister of finance in cooperation with the other ministers concerned, to set thresholds and limits taking account of the reasonable requirements of persons and recipients transportation or to fight against abuses if necessary. "."
20. in the same Act, article 20 is replaced by the following: "§ 1."
Excise duty is exempt from the conditions and within the limits possible, including quantities
reasonable, to be determined by the King, unless an international agreement or a headquarters agreement provides otherwise: 1 ° for goods imported for one or more processing operations and be subsequently re-exported;
2 ° for goods imported in the personal luggage of travellers;
3 ° for goods imported into the small consignments of a non commercial character;
4 ° for provisions, supplies, fuel and lubricants, found at the entrance, on board the means of transport;
5 ° for negligible commercial value samples imported for research of commands;
6 ° for the samples, other than those referred to in 5 °, imported to search for commands and which will be subsequently re-exported;
7 ° to the reasonable quantities of goods which are intended for personal use - including the use by members of their families forming part of their household - diplomatic agents and consular officers of career, members of the administrative and technical staff of diplomatic missions and consular employees, in operation in the country, provided that the concerned are not nationals or permanent residents of the Belgium and that they exercise any occupation or commercial for personal gain;
8 ° for the reasonable quantities of goods which are intended for official use - including construction and repair - the diplomatic missions and consular posts established in the country subject to consular posts are directed by career consular officers;
9 ° for reasonable quantities of Chancery supplies intended for the official use of the consular posts established in the country and headed by honorary consular officers;
10 ° for reasonable quantities of goods for international organizations and persons belonging to these organizations to the extent that such exemption is provided for in a convention to which the Belgium is party;
11 ° a) reasonable quantities of supplies intended for the exclusive use of the foreign forces from NATO, excluding the Dutch forces in relation to the common excise duty laid down in the context of the Benelux Union;
(b) for personal property in reasonable quantities for the members of forces referred to in letter a, members of the civilian component of such forces, excluding members of the Dutch forces and members of the civilian component of the forces Netherlands in what concerns the common excise duty laid down in the context of the Benelux Union;
12 ° for reasonable quantities of goods destined for organizations by foreign Governments for the construction, installation or maintenance of cemeteries, graves and memorials to deceased members of their armed forces in time of war;
13 ° for goods which, on importation, as a result of damage, are cleaner and can no longer be made fit for the purposes for which they are intended normally;
14 ° for food necessities and medicines which are received in donation by philanthropic organizations of general interest to be distributed free by them to the population or to be made free of charge by the provision of similar organizations;
15 ° for imported goods to be included in exhibitions and trade fairs international and which will be subsequently re-exported;
16 ° for the goods from a Member State of the European Union, which are introduced in the following cases;
(a) personal property introduced by an individual on the occasion of the transfer of his normal residence;
(b) goods offered as wedding gifts by persons having their normal place of residence in a Member State of the European Union to an individual also having his normal residence in the European Union and which, on the occasion of his marriage, transfers his normal residence;
(c) personal property of a deceased that an individual transfers from one Member State of the European communities at his residence after to have acquired the property by inheritance (causa mortis).
§ 2. The quantities and qualities of stores and supplies referred to in paragraph 1 are limited under the terms laid down by the King who can load the Minister of finance in cooperation with other ministers concerned, to set thresholds, taking into account the reasonable requirements of the people and recipients of the franchise, either in fulfillment of the international convention or agreement registered in the cases referred to the § 1 , points 10 ° and 12 °, is annually in the cases referred to the § 1, 7 °, 8 °, 9 °, or when necessary to combat abuse in all cases of § 1st. "."
21. this Act comes into force on January 1, 2016.
Promulgate this Act, order that it self under the seal of the State and published by le Moniteur.
Given in Brussels on 18 December 2015.
PHILIPPE by the King: Finance Minister 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: 54 1490 full report: December 17, 2015.
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