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18 DECEMBER 2015. - Tax and Other Act (1)

PHILIPPE, King of the Belgians,
To all, present and to come, Hi.
The House of Representatives adopted and sanctioned the following:
PART 1^er. - General provision
Article 1^er. This Act regulates a matter referred to in Article 74 of the Constitution.
PART 2. - Tax provisions
CHAPTER 1^er. - Income tax changes
Section 1^re. - Saving pension
Art. 2. In section 34 of the Income Tax Code 1992, as amended by the Acts of 28 December 1992, 17 May 2000, 19 July 2000, 24 December 2002, 28 April 2003, 27 December 2004, 22 December 2008, 28 July 2011 and 8 May 2014, the following amendments are made:
1° § 2, 3°, is completed by a fourth dash, written as follows:
"- transfers not covered by previous dashes when they are made to an individual or collective savings account or savings insurance that does not meet the requirements of section 145⁸ to 145¹⁶ and those arrested pursuant to these provisions. ";
2° paragraph 2 is supplemented by the following paragraph:
"The King may impose on the establishments referred to in Article 145¹⁵ established in Belgium or established in another Member State of the European Economic Area and which are authorized, in accordance with the Act of 25 April 2014 on the Status and Control of Credit Institutions, to carry out its activities in Belgian territory by the establishment of a branch, an obligation to inform the tax administration concerning the income of pension savings referred to in paragraph 1^er, 1° and 2° and transfers referred to in paragraph 1^erThree. ".
Art. 3. In section 145⁸ and amended by the Royal Decrees of 20 July 2000 and 13 July 2001, the following amendments are made:
1° the current text becomes paragraph 1^er,
2° in the introductory sentence of paragraph 1^erParagraph 1^er, the words "in Belgium" are replaced by the words "in a Member State of the European Economic Area".
3° it is supplemented by a paragraph 2 which reads as follows:
"§2. Where a taxpayer referred to in section 145⁹Paragraph 1^er, 1°, a, wishes to open an individual or group savings account or to enter into a savings insurance contract with an institution or company referred to in section 145¹⁵ established in another Member State of the European Economic Area and which is not authorized, in accordance with the Act of 25 April 2014 on the Status and Control of Credit Institutions, or in accordance with the Act of 9 July 1975 on the Control of Insurance Companies, to carry out its activities in the Belgian territory by the establishment of a branch the holder or subscriber must be able to produce a basic certificate or supporting documents issued by the aforementioned establishment⁸ to 145¹⁶ the same Code and the decrees made pursuant to these provisions.
The King shall determine the content of the basic attestation referred to in paragraph 1^er and rules relating to supporting documents in the exchange of information between the establishments and the undertakings referred to in paragraph 1^er, and on the other hand, their customers and the competent Belgian tax administration. ".
Art. 4. Article 145⁹Paragraph 1^er, 3°, of the same Code, inserted by the law of 28 December 1992, is supplemented by the words "and the basic certificate or supporting documents provided by the establishment or company referred to in section 145¹⁵ pursuant to Article 145⁸§2.
Art. 5. In section 145¹⁰Paragraph 1^er, of the same Code, inserted by the law of 28 December 1992, the words "the institutions and enterprises concerned" are replaced by the words "the institutions and enterprises targeted" and the words "These institutions" are replaced by the words "These institutions".
Art. 6. Article 145¹¹, 3°, of the same Code, inserted by the law of 28 December 1992 and replaced by the law of 17 May 2004, the following amendments are made:
1° in the first draw, the amount "1,000 000 000" is replaced by the amount "3,000 000 000";
2° in the second draw, the amount "1,000 000 000" is replaced by the amount "3,000 000 000".
Art. 7. Article 145¹²Paragraphs 1^er and 3, of the same Code, inserted by the law of December 28, 1992, the words "institution or business" are replaced by the words "the establishment referred to in section 145¹⁵Paragraph 1^er".
Art. 8. In section 145¹⁵ the same Code, inserted by the Act of 28 December 1992 and amended by the Acts of 22 July 1993 and 22 December 1998, the following amendments are made:
1° in paragraph 1^er, the words "Only allowed" are replaced by the words "Only authorized" and the words "at Article 56, § 1^er," are replaced by the words "at Article 56, § 2, 2°, a,"
2° in paragraph 2, the words "who exercise the activity "life" in accordance with the law of 9 July 1975 relating to the control of insurance companies." are replaced by the words "vised in Article 56, § 2, 2°, h, which exercise the activity "life" in accordance with the law of 9 July 1975 relating to the control of insurance companies or in accordance with the similar national provisions of the other Member State of the European Insurance
Art. 9. Article 145¹⁶ the same Code, inserted by the Act of 28 December 1992, is amended as follows:
1° to 1°, the words "by the Minister of Finance under the conditions fixed by the King" are replaced by the words "at the conditions fixed by the King or, for the funds established in another Member State of the European Economic Area referred to in Article 145⁸§ 2, paragraph 1^ersimilarly and similarly, and the words of the institutions and enterprises concerned are replaced by the words "targeted establishments";
2° to 2°, the words "institutions and enterprises" are replaced by the words "target establishments".
Art. 10. Implementing provisions made under articles 34, § 2, last paragraph, 145⁸§ 2, and 145¹⁶, 1°, of the Income Tax Code 1992, as inserted or amended by Articles 2, 2°, 3°, and 9, 1°, of this Act or Articles 145¹⁰, paragraph 2, 145¹²paragraphs 6 and 145¹⁶, 1°, of the same Code, and sections 2 to 5 and 7 to 9 come into force on the date fixed by the King and at the latest, on the basis of the 2017 taxation year.
Sub-section 1^re. - Amendments to the Act of 15 May 2014
carrying out the competitiveness, employment and recovery pact
Art. 11. In section 16 of the Act of 15 May 2014 implementing the Competitiveness, Employment and Revitalization pact, as amended by the Act of 24 March 2015, paragraph 5 is replaced by the following:
"As long as the period of application of the aid zone is not expired, the regions have the opportunity, within the limits set out in paragraph 3, to propose to the Minister who has the Finance in his powers to broaden the initial delimitation of a aid zone. Regions may also propose to this Minister to put an early end to a help zone.".
Sub-section 2. - Amendments
Income Tax Code 1992
Art. 12. In section 275⁸ the Income Tax Code 1992, which was restored by the Act of 15 May 2014 and amended by the Act of 24 March 2015, the following amendments are made:
(a) in paragraph 1^er, paragraph 4, the words "or the registered business for the interim work referred to in paragraph 7" shall be inserted between the words "after the employer" and the words "demount, in an annex to its income tax return";
(b) in paragraph 1^er, paragraph 5, the words "or the registered business for the interim work referred to in paragraph 7" are inserted between the words "If the employer" and the words ", at the end of the reporting period referred to in paragraph 4";
(c) in paragraph 2, paragraph 6, the words "community guidelines for State aids in the rescue and restructuring of enterprises in difficulty of 1^er October 2004 (OJ C 244)" are replaced by the words "Guidelines for State Aids to the Rescue and Restructuring of Business in Differences Other than Financial Institutions of 31 July 2014 (OJ C 249) or with Article 107, paragraph 3, (b), of the Treaty on the Functioning of the European Union";
(d) in paragraph 3, paragraph 1^er, the sentence "The investment referred to in § 1^er does not come into account as long as regional assistance has been granted audit investment." is repealed and the words "It concerns an investment in tangible or intangible capital assets" are replaced by the words "The investment referred to in § 1^er enters into account only as long as it relates to an investment in tangible or intangible capital assets";
(e) in paragraph 4, paragraph 1^er, the words "in 36 months after the realization of" are replaced by the words "before the expiration of the 36th month after the day of the completion of the works that relate to";
(f) in paragraph 4, paragraph 2, the words "the total number of workers" are replaced by the words "the total number of workers and interim workers" and the words "the average number of workers" are replaced by the words "the average number of workers and workers";
(g) in paragraph 4, paragraph 2, the words "in full-time equivalents" are inserted between the words "the total number of workers and interim workers" and the words "in view of the average number of workers and workers";
(h) in paragraph 5, paragraph 1^er, the words "if any" are inserted between the words "on the date of commencement and expected realization of the investment and" and the words "on the regional assistance requested or granted for the investment";
(i) in paragraph 5, paragraph 5 is repealed.
Art. 13. In section 275⁹ the same Code, inserted by the Act of 15 May 2014 and amended by the Act of 24 March 2015, the following amendments are made:
(a) in paragraph 1^er, paragraph 4, the words "or the registered business for the interim work referred to in paragraph 8" shall be inserted between the words "after the employer" and the words "expand, in an annex to its income tax return";
(b) in paragraph 1^er, paragraph 5, the words "or the registered business for the interim work referred to in paragraph 8" are inserted between the words "If the employer" and the words ", at the end of the reporting period referred to in paragraph 4";
(c) in paragraph 3, paragraph 1^er, the sentence "The investment referred to in § 1^er does not come into account as long as regional assistance has been granted audit investment." is repealed and the words "It concerns an investment in tangible or intangible capital assets" are replaced by the words "The investment referred to in § 1^er enters into account only as long as it relates to an investment in tangible or intangible capital assets".
Subsection 3. - Transitional provision
Art. 14. In title X of the same Code, an article 542 is inserted, as follows:
"Art. 542. By derogation from section 275⁸§ 5, paragraph 1^er, employers who made an investment in a help area that is delineated before 1^er January 2016 and this investment began between 1^er May 2015 and 1^er January 2016, may submit the form referred to in this provision within three months of the entry into force of this section. ".
Sub-section 4. - Entry into force
Art. 15. § 1^er. Articles 11 to 13 produce their effects on 1^er May 2015.
§ 2. Article 14 comes into force on the day that the Minister of Finance has inserted a notice to the Belgian Monitor, in which it is specified that of a decision taken by the European Commission it appears that the provision taken in Article 14 is compatible with the domestic market referred to in Article 107 of the Treaty relating to the Functioning of the European Union.
Section 3. - Modification of references
various laws relating to financial provisions
Art. 16. Article 2, § 1^er, 5° bis, of the Income Tax Code 1992, inserted by the Act of 27 December 2006, is replaced by the following:
"5° bis Joint Investment Fund
By mutual fund, we must hear:
- the indivis heritage managed by a collective investment organization management company on behalf of the participants, in accordance with the provisions of the Act of 3 August 2012 on collective investment organizations that meet the requirements of Directive 2009/65/EC and on debt-taking institutions or in accordance with similar provisions of foreign law;
- the indivis heritage managed by an alternative collective investment management company on behalf of the participants, in accordance with the provisions of the Act of 19 April 2014 on alternative collective investment organizations and their managers or in accordance with similar provisions of foreign law.".
Art. 17. In section 56 of the same Code, last amended by the Act of December 21, 2013, the following amendments are made:
(a) in § 1^er, the words "Law of 22 March 1993" are replaced by the words "Law of 25 April 2014";
(b) in § 2, 2°, a, the words "Law of 22 March 1993" are replaced by the words "Law of 25 April 2014".
Art. 18. In article 179 of the same Code, amended by the law of 27 December 2006, the words "as well as, from 1^er January 1995, the municipal savings funds referred to in section 124 of the new communal law are repealed.
Art. 19. In section 185bis of the same Code, inserted by the Act of 27 December 2006 and last amended by the Act of 12 May 2014, the following amendments are made:
(a) Paragraph 1^er is replaced by the following:
§ 1^er. by derogation from section 185, investment companies referred to in sections 15 and 271/10 of the Act of August 3, 2012 relating to collective investment organizations that meet the requirements of Directive 2009/65/EC and the organizations of investment in receivables, investment companies referred to in sections 190, 195, 285, 288 and 298 of the Act of April 19, 2014 relating to alternative collective investment organizations and their managers, regulated real estate companies, ";
(b) in § 3, paragraph 1^er, introductory sentence, the words "a private pricaf referred to in Article 119 of the Act of 20 July 2004" are replaced by the words "a private pricaf referred to in Article 298 of the Act of 19 April 2014";
(c) in § 3, paragraph 3, the words "the companies referred to in Article 119 of the Law of 20 July 2004 are removed from the list of private pricafs referred to in Article 123, § 1" are replaced by the words "the companies referred to in Article 298 of the Law of 19 April 2014 are removed from the list of private pricafs referred to in Article 302, § 1^er";
(d) in § 3, paragraph 4, the words "Article 123, § 1^er, of the law of 20 July 2004" are replaced by the words "Article 302, § 1^erAct of 19 April 2014".
Art. 20. In section 192, § 3, of the same Code, inserted by the law of 27 December 2006, the following amendments are made:
(a) in paragraph 1^er, introductory sentence, the words "in section 119 of the Act of 20 July 2004 on certain forms of collective investment portfolio management" are replaced by the words "in section 298 of the Act of 19 April 2014 on alternative collective investment organizations and their managers";
(b) in paragraph 1^er2°, the words "in section 119 of the Act of 20 July 2004" are replaced by the words "in section 298 of the Act of 19 April 2014";
(c) in paragraph 2, the words "a collective investment organization referred to in section 119 of the Act of 20 July 2004" are replaced by the words "an alternative collective investment organization referred to in section 298 of the Act of 19 April 2014" and the words "to private pricafs referred to in section 119" are replaced by the words "to private pricafs referred to in section 298".
Art. 21. In Article 198, § 1^er, 10°, of the same Code, last amended by the Act of 23 December 2009, the words "paragraph 3" are replaced by the words "paragraph 5".
Art. 22. In Article 203, § 2, of the same Code, last amended by the Law of 12 May 2014, the following amendments are made:
(a) in paragraph 3, the words "section 119 of the Act of 20 July 2004 on certain forms of collective investment portfolio management" are replaced by the words "section 298 of the Act of 19 April 2014 on alternative collective investment organizations and their managers";
(b) in paragraph 4, the words "a fixed-number collective investment organization within the meaning of Article 3, 6°, of the Act of 3 August 2012" are replaced by the words "an alternative collective investment organization with fixed-number of shares within the meaning of Article 3, 9°, of the Act of 19 April 2014" and the words "Article 140" are replaced by the words "Article 298".
Art. 23. Section 205octies, 3°, of the same Code, inserted by the Act of 22 June 2005 and amended by the Act of 12 May 2014, is replaced by the following:
"3° the companies of investment with variable capital (SICAV) or in receivables (SIC) defined respectively in articles 15 and 271/10 of the law of 3 August 2012 relating to the institutions of collective investment that meet the requirements of the Directive 2009/65/EC and the organizations of investment in receivables, the companies of investment with variable capital (SICAV) defined in sections 190 and 285 of the law of 19 April 2014 relating to the organizations of investment in alternative collective investment
Art. 24. Section 215, paragraph 3, 6, of the same Code, last amended by the Act of 12 May 2014, is replaced by the following:
"6° to investment companies referred to in sections 6 and 271/5 of the Act of August 3, 2012 relating to collective investment organizations that meet the requirements of Directive 2009/65/EC and to debt-investment organizations, to investment companies referred to in sections 181 and 282 of the Act of April 19, 2014 relating to alternative collective investment organizations and their managers, to regulated real estate companies, as well as to pension financing organizations referred to in article 185^erapplies."
Art. 25. In section 261, paragraph 1^er, 3°, of the same Code, last amended by the Royal Decree of 3 March 2011, the words "one or more mutual funds of investment in receivables referred to in section 23 or section 105 of the Act of 20 July 2004 relating to certain forms of collective management of investment portfolios," are replaced by the words "one or more mutual funds of investment in receivables referred to in section 271/9 of the Act of 3 August 2009".
Art. 26. In section 265 of the same Code, last amended by the Act of 24 July 2008, the following amendments are made:
(a) in paragraph 1^er, 2°, the words "in article 261, 3°" are replaced by the words "in article 261, paragraph 1^er3°
(b) in paragraph 1^er, 4°, the words "in section 6, 1 or 2°, of the Act of 20 July 2004 relating to certain forms of collective investment portfolio management," are replaced by the words "in section 6 of the Act of 3 August 2012 relating to collective investment organizations that meet the requirements of Directive 2009/65/EC and to debt-investment organizations, and sections 181 and 282 of the Act of 19 April 2014 relating to alternative investments
(c) in paragraph 1^er, 5°, the words "in section 6 of the Act of 20 July 2004 on certain forms of collective investment portfolio management," are replaced by the words "in sections 6 and 271/5 of the Act of 3 August 2012 on collective investment organizations that meet the requirements of Directive 2009/65/EC and debt-investment agencies, and in sections 181 and 282 of the Act of 19 April 2014 on alternative collective investment organizations,"
(d) in paragraph 2, 3°, first draw, the words "Article 161 of the New Municipal Law, or Article 7 of the Act of 6 August 1993 on the pensions of the appointed staff of the local administrations," are replaced by the words "Article 32 of the Act of 24 October 2011 providing for the permanent financing of pensions of the staff members appointed as a final measure of the provincial and local governments and local police zones and amending the provisions of the law
(e) in paragraph 2, 3°, second dash, a, the words "Article 161 of the New communal law, or Article 7 of the law of 6 August 1993 referred to above;" are replaced by the words "Article 32 of the law of 24 October 2011 referred to above;".
Art. 27. In article 321bis of the same Code, inserted by the law of 27 December 2006, the words "article 3, 11°, of the law of 20 July 2004 relating to certain forms of collective management of investment portfolio" are replaced by the words "article 3, 24°, of the law of 3 August 2012 relating to collective investment organizations that meet the requirements of Directive 2009/65/EC and to institutions of investment in receivables or by similar provisions of
Art. 28. In section 374, paragraph 2, of the same Code, as amended by the Act of 15 March 1999, the words "Law of 22 March 1993" are replaced by the words "Law of 25 April 2014".
Art. 29. In article 413quater, paragraph 3, of the same Code, inserted by the law of 27 December 2004, the words "Law of 22 March 1993" are replaced by the words "Law of 25 April 2014".
Art. 30. In article 440, paragraph 1^er, of the same Code, replaced by the Act of 22 December 1998, the words "Law of 22 March 1993" are replaced by the words "Law of 25 April 2014".
Art. 31. In section 84septies, paragraph 3, of the Value-Added Tax Code, inserted by the Program Law of 27 April 2007, the words "the Act of 22 March 1993 on the Status and Control of Credit Institutions" are replaced by the words "the Act of 25 April 2014 on the Status and Control of Credit Institutions".
Art. 32. In section 161 of the Code of Succession Rights, last amended by the Act of 12 May 2014, the following amendments are made:
a) in the 1st, the words "article 3, 11°, of the law of 3 August 2012 relating to certain forms of collective management of investment portfolios, with the exception of private pricafs referred to in section 140 of the same law" are replaced by the words "article 3, 11°, of the law of 3 August 2012 relating to collective investment bodies that meet the conditions of the Directive 2009/65/EC and the organizations referred to
(b) in the 2nd, the words "Article 6, 1 and 2°, of the Act of 20 July 2004 on certain forms of collective investment portfolio management" are replaced by the words "Article 6 of the Act of 3 August 2012 on collective investment organizations that meet the requirements of Directive 2009/65/EC [and debt investment agencies] and Articles 181 and 282 of the Act of 19 April 2014 on collective investment
(c) in the 3rd, the words "Article 127 of the Act of 20 July 2004 relating to certain forms of collective investment portfolio management, with the exception of debt-investment organizations" are replaced by the words "Article 148 of the Act of 3 August 2012 on collective investment organizations that meet the terms of Directive 2009/65/EC and the organizations of investment in receivables, with the exception of the organizations referred to in the law
(d) in the 4th, the words "22 March 1993" are replaced by the words "25 April 2014".
Art. 33. In section 201¹⁰ The following amendments are made:
1° in (a) the words "13 of the law of 22 March 1993" are replaced by the words "14 of the law of 25 April 2014";
2° in (b) the number "65" is replaced by the number "312";
3° in c) the number "79" is replaced by the number "333".
Section 4. - Miscellaneous amendments
Art. 34. Article 17, § 1^er, 5°, of the Income Tax Code 1992, inserted by the Act of 16 July 2008, is replaced by the following:
"5° the revenues that result from the transfer or concession of copyrights and neighbouring rights, as well as legal and compulsory licences, referred to in Book XI of the Economic Law Code or similar provisions of foreign law."
Art. 35. In article 22, § 3, of the same Code, as amended by the Act of 16 July 2008, the words "the net income of rent, charter, use, concession of all furniture and copyrights referred to in article 17, § 1^er, 5°, "are replaced by the words "the net income of rent, charter, use, concession of all movable property referred to in Article 17, § 1^er, 3°, and the assignment or concession of copyrights and neighbouring rights referred to in Article 17, § 1^er5°, ".
Art. 36. In article 52bis, paragraph 1^er, 1°, of the same Code, inserted by the programme law of 8 April 2003, the words "agreed, subsidized or authorized by" are replaced by the words "agreed, authorized, subsidized by".
Art. 37. In article 57, introductory sentence, of the same Code, inserted by the law of 22 July 1993, the words "The following expenses are considered to be professional costs only if justified" are replaced by the words "The following costs are considered to be professional costs only if justified".
Art. 38. In article 64bis, paragraph 2, 1°, of the same Code, inserted by the Act of 22 July 1993, the words "submitted to the Act of 17 July 1975 on accounting and annual accounts of enterprises" are replaced by the words "submitted to the provisions referred to in Book III, Title 3, Chapter 2, of the Economic Law Code".
Art. 39. In Article 67quater, paragraph 3, of the same Code, inserted by the Act of 26 December 2013, the words "the remuneration referred to in § 2" are replaced by the words "the remuneration referred to in paragraph 2".
Art. 40. In article 131, paragraph 2, of the same Code, inserted by the Act of 8 May 2014, in the introductory sentence, the words "increased from the difference between the basic amount referred to in paragraph 1^er1° and the base amount referred to in paragraph 1^er, 3°, "are repealed.
Art. 41. In section 145⁶Paragraph 1^er, second indent, of the same Code, inserted by the law of 27 December 2004 and amended by the law of 8 May 2014, the words "seen to article 145³⁷§ 2, paragraphs 2 and 3 are replaced by the words "seen to Article 145³⁷".
Art. 42. In section 145³⁵, paragraph 2, 3°, a, introductory sentence, of the same Code, inserted by the law of 13 December 2012, the words "recognized, subsidiated or controlled:" are replaced by the words "authorised, approved, subsidiated or controlled:".
Art. 43. In section 147, paragraph 1^er, 2°, of the same Code, replaced by the law of 17 May 2007 and amended by the laws of 27 March 2009 and 17 June 2013, b) is supplemented by the words "or a transitional allowance".
Art. 44. In section 154 of the Code, replaced by the Act of 17 May 2007 and amended by the Acts of 22 December 2008, 21 December 2009, 13 December 2012, and 19 December 2014, the following amendments are made:
(a) in paragraph 3, paragraph 1^er is replaced by the following:
§ 3. In other cases than those referred to in § 2 and where all net income consists exclusively of unemployment benefits, the additional reduction is equal to the positive difference between:
1° the amount of the tax that remains after the application of sections 147 to 153 and
2° the difference between these unemployment benefits and the maximum amount applicable in accordance with § 2, paragraph 1^erTwo. ";
(b) in paragraph 3, paragraph 2 is repealed;
(c) between paragraphs 3 and 4, a paragraph 3/1 is inserted as follows:
§ 3/1. In other cases than those referred to in §§ 2 and 3 and where all net income consists exclusively of pension or replacement income, or consists exclusively of legal insurance in the event of illness or disability, the additional reduction is equal to 109 p.c. of the positive difference between:
1° the amount of the tax that remains after the application of sections 147 to 153 and
2° the difference between:
- where all net income consists exclusively of alternative pension or income, such replacement pension or income and the maximum amount applicable in accordance with § 2, paragraph 1^er, 1° ;
- where all net income consists exclusively of statutory sickness or disability insurance, these legal insurance benefits in the event of illness or disability and the maximum amount applicable in accordance with § 2, paragraph 1^erThree.
The additional reduction is, where applicable, divided in proportion to the quotity of the tax that remains after the application of sections 147 to 153 and relating respectively to pensions and other replacement incomes, unemployment benefits or legal insurance benefits in the event of illness or disability and the total of the tax that remains after the application of sections 147 to 153.
Where a common taxation is established, both the total net income and the amount of the sub-tax of both spouses shall be considered for the purposes of paragraph 1^er.
The additional reduction thus calculated is distributed proportionally to the amount of the tax of each spouse that remains after the application of sections 147 to 153. ".
Art. 45. In section 171 of the same Code, last amended by the Program Law of 19 December 2014, the 3° ter is replaced by the following:
"3° ter at the rate applicable to capital and movable property income and to the lots referred to in Article 90, 6°, to which the missing coupon or missing lot allowances referred to in Article 90, 11°;".
Art. 46. In Article 198, § 1^er, 1°, of the same Code, replaced by the Act of May 4, 1999 and amended by the Acts of June 22, 2012, December 13, 2012, December 27, 2012, July 30, 2013 and December 19, 2014, the words ", including separate contributions due under sections 219bis and 219quater," are repealed.
Art. 47. In Article 203, § 2, paragraph 7, 1°, of the same Code, inserted by the Act of 10 March 1999, the words "Directive of the Council of the European Communities of 5 March 1979 (79/279/EEC) coordinating the conditions of admission of securities to the official quota of a stock exchange" are replaced by the words "Directive 2001/34/EC of the European Parliament and of the Council of 28 May 2001 concerning the admission of securities to the official rating".
Art. 48. In section 205novies of the same Code, inserted by the Act of 22 June 2005 and amended by the Act of 22 December 2009, the second sentence is repealed.
Art. 49. Section 216, 2°, a, of the same Code, replaced by the Act of 22 December 1998, is repealed.
Art. 50. In article 220, 1°, of the same Code, last amended by the Act of February 21, 2010, the words "remediation zones, police zones," are inserted between the words "public cult institutions," and "as well as polders and wateringues".
Art. 51. In article 228, § 2, 9°, k, of the same Code, inserted by the law of 25 April 2007, the words "the National Fund of Scientific Research, the "Fonds voor Wetenschappelijk Onderzoek-Vlaanderen" the "Fonds de la Recherche scientifique - FNRSijk" or "are replaced by the words "Federaal Fonds voor Wetenschappelijk
Art. 52. In Article 246, paragraph 2, of the same Code, inserted by the Act of 21 December 1994 and amended by the Act of 29 March 2012, the words "Article 231, § 2, paragraph 2" are replaced by the words "Article 231, § 2, paragraph 4".
Art. 53. Section 266, paragraph 2, 4, of the same Code, inserted by the law of 12 May 2014, is repealed.
Art. 54. In article 267, paragraph 5, of the same Code, the words "December 31 of each year" are replaced by the words "the last day of the month of refund.".
Art. 55. Article 269, § 1^er, 6°, of the same Code, replaced by the Act of 27 December 2012, is replaced by the following:
"6° at the rate applicable to capital and movable property income and to the lots referred to in Article 90, 6°, to which the missing coupon allowances or for missing lot referred to in Article 90, 11°;".
Art. 56. In heading VI, chapter 1, section III, subsection IV, of the same Code, an article 269/1 is inserted as follows:
"Art. 269/1. § 1^er. By derogation from section 269, for dividends of Belgian origin collected by a corporation referred to in paragraph 2, and to the extent that the movable pre-payment due in accordance with sections 261 to 269 cannot be charged or refunded to the head of the beneficiary corporation, the rate of the movable pre-payment to be applied to the portion of the corresponding dividend is set at 5 p.c. of the rate referred to in section 215, paragraph 1^er, increased by the additional crisis contribution referred to in Article 463bis.
Paragraph 1^er is only applicable to beneficiary companies that:
- are established in a Member State of the European Economic Area or in a State with which Belgium has entered into a preventive convention of double taxation, provided that this Convention or any other agreement provides for the exchange of information necessary to apply the provisions of the national legislation of the Contracting States;
- shall have one of the forms listed in Annex I, Part A, of the Council Directive of 30 November 2011 (2011/96/EU) concerning the common taxation regime applicable to parent companies and affiliates of different Member States, as amended by the Council Directive of 8 July 2014 (2014/86/EU) or a form similar to the forms listed in this annex and which is subject to the law of another Member State of the European Economic Area or a European Economic Area
- on the date of award or payment of dividends referred to in Article 202, § 1^er, 1° and 2°, hold in the capital of the company which distributes them an interest of less than 10 p.c. whose investment value reaches at least 2,500 000 euros;
- hold this interest in full ownership for an uninterrupted period of at least one year.
§ 2. The rate referred to in § 1^er, is subordinate to the condition that the dividend debtor is in possession of an attestation by which it is certified:
1° that the beneficiary takes one of the forms listed in Annex I, Part A, of the Council Directive of 30 November 2011 (2011/96/EU) concerning the common tax regime applicable to parent companies and affiliates of different Member States, as amended by the Council Directive of 8 July 2014 (2014/86/EU) or a form similar to those listed in the said annex and which is subject to the law of another Member State of the European Economic Area
2° that the investment value of participation reaches at least 2,500 000 euros;
3° that the dividends relate to shares or shares that are or have been held in full ownership for an uninterrupted period of at least one year;
4° to what extent, for the beneficiary company, the movable pre-payment due in accordance with sections 261 to 269 is in principle liable or refundable, on the basis of the legal provisions in force as of December 31 of the year preceding the award or payment of the dividend referred to in § 1^erParagraph 1^er".
Art. 57. In article 294, paragraph 6, of the same Code, as amended by the law of 8 May 2014, the words "or that revenues that are added to the revenues referred to in article 234 in accordance with article 248, § 3," are inserted between the words "seen to the article" and the words "no imputation" and the word "premise" is replaced by the word "premises".
Art. 58. In article 304, § 2, paragraph 2, of the same Code, as amended by the law of 4 May 1999, by the royal decree of 20 July 2000 and by the law of 21 December 2013, the words "of articles 219 to 219ter" are replaced by the words "of articles 219 to 219quater".
Art. 59. In section 515bis of the same Code, inserted by the law of 28 December 1992 and amended by the laws of 17 May 2000, 23 December 2005 and 22 December 2008, the following amendments are made:
1° in paragraph 6, the words ", except for the advance collection of the tax referred to in section 185, § 4, of the same Code," are inserted between the words "of the Code of Miscellaneous Duties and Taxes" and the words "or section 119 of the Act of 28 December 1992";
2° it is supplemented by a paragraph, written as follows:
"By derogation from paragraph 5, section 171, 4°, i, as it existed before being repealed by section 89, 6°, of the Act of 28 December 1992, is not applicable where savings, capital and redemption values are liquidated to the beneficiary from 1^er January 2017 on the occasion of its access to the unemployment regime with an additional company.".
Art. 60. In title X of the same Code, an article 515bis/1 is inserted, as follows:
"Art. 515bis/1. By derogation from section 171, 1 bis, and 2°, d, capital, redemption values or savings made by means of premiums or payments paid or made in 1992 are taxable at the rate of 16.5 p.c.".
Art. 61. In section 526 of the same Code, inserted by the Act of 27 December 2004, replaced by the Act of 27 December 2005 and amended by the Acts of 25 April 2007, 22 December 2008, 13 December 2012 and section 101 of the Act of 8 May 2014, the following amendments are made:
1° Paragraph 2 is supplemented by two paragraphs, which read:
"For the application of Article 145¹⁷ The notion "in Belgium" is replaced by the notion "in a Member State of the European Economic Area".
Paragraph 2 is also applicable to taxpayers for whom the tax is calculated in accordance with section 243 or 243/1, provided that:
- where the tax is calculated in accordance with section 243, the application of sections 145¹⁷ to 145²⁰ aforesaid may only be requested for contributions paid in the performance of an insurance contract that also meets the conditions referred to in section 243, paragraph 3, 1°;
- where the tax is calculated in accordance with section 243/1, the application of sections 145¹⁷ to 145²⁰ referred to above may only be requested if the mortgage is in accordance with the conditions set out in section 243/1, 2°. ";
2° paragraph 3, paragraph 1^er, 1°, is replaced by the following:
"1° the taxpayer concluded:
(a) between 1^er January 2005 and December 31, 2013 a mortgage to acquire or maintain a single home while for the same home, there was another loan referred to in § 1^erParagraph 1^eror § 2, paragraph 1^er, 1°, which enters into account for the deduction of interest under Article 526, § 1^er, as it existed before being replaced by section 101 of the Act of 8 May 2014, the deduction for mortgage interest or housing savings or;
(b) an individual life insurance contract that is used exclusively for the reconstruction or guarantee of a loan referred to in a;"
3° in paragraph 3, paragraph 1^er, 2°, the words "a loan referred to in (a) or a contract referred to in (b)" are replaced by the words "a loan referred to in 1°, a, or a contract referred to in 1°, b,".
Art. 62. In Article 539, § 2, paragraph 2, of the same Code, inserted by the law of 8 May 2014, the words "seen to Article 145³⁷§ 2, paragraphs 2 and 3" are replaced by the words "seen to Article 145³⁷".
Art. 63. Section 104, paragraph 2, of the Act of 28 December 1992 on tax, financial and other provisions is repealed.
Art. 64. In section 7 of the Program Act of 28 June 2013, paragraph 4 is replaced by the following:
"Articles 3a and 5a apply to incomes awarded or paid from 1^er October 2014. ".
Art. 65. In section 102 of the Act of 8 May 2014 amending the Income Tax Code 1992 following the introduction of the additional regional tax on the tax of natural persons referred to in Part III/1 of the special law of 16 January 1989 on the financing of the Communities and Regions, amending the tax rules of the non-residents and amending the law of 6 January 2014 on the Sixth Reform of the State concerning the following amendments to the Constitution
1° in 1°, Article 526, § 1^erParagraph 1^er, 1°, b) of the Income Tax Code 1992, as it is replaced, is supplemented by the words "pensions or for housing savings";
2° in 2°, the opening sentence is replaced by the following:
"2° in paragraph 2, paragraph 1^er and 2 are replaced by the following: ".
Art. 66. Article 87, 3°, of the Act of 8 May 2014 amending the Income Tax Code 1992 following the introduction of the additional regional tax on the tax of natural persons referred to in Title III/1 of the special law of 16 January 1989 relating to the financing of the Communities and Regions, amending the tax rules of the non-residents and amending the law of 6 January 2014 relating to the Sixth Reform of the State referred to
Art. 67. Sections 94 and 95 of the Programme Act of 10 August 2015 are withdrawn.
Art. 68. Sections 36 and 42 are applicable from 1^er April 2014.
Section 40 is applicable to taxpayers who are entitled to the application of sections 145³⁷ and 539 of the Income Tax Code 1992 for contracts covered by these articles and entered into by 31 December 2014.
Sections 41, 51 and 62 apply from the 2016 taxation year.
Section 43 applies to revenues that are paid or awarded from 1^er January 2015.
Sections 44 and 45 come into force from the 2016 taxation year.
Section 46 is applicable from the 2015 taxation year
Section 54 is applicable from 1^er January 2016.
Sections 55 and 56 apply to income awarded or paid from the date of publication of this Act to the Belgian Monitor.
Section 57 is applicable from the 2014 taxation year.
Section 58 with respect to the exception of the separate contribution referred to in section 219quater of the Income Tax Code 1992, is applicable from the 2015 taxation year.
Section 59, 1°, is applicable from the 2016 taxation year.
Sections 60 and 63 are applicable from the 2016 taxation year.
Section 61 is applicable from the 2015 taxation year.
Article 64 produces its effects on the day of publication to the Belgian Monitor of the programme law of 28 June 2013.
Section 5. - Agricultural aids
Art. 69. Article 38, § 1^erParagraph 1^er, 28°, of the Income Tax Code 1992, inserted by the programme law of 19 December 2014, is replaced by the following:
"28° the capital and interest subsidies that are paid, in accordance with European regulations on state aid, to farmers by the relevant regional institutions in the context of agricultural assistance for the installation, start-up and/or acquisition or constitution of tangible and intangible capital assets;".
Art. 70. Section 171, 4° bis, of the same Code, inserted by the Program Law of 19 December 2014, is replaced by the following:
"4° bis. at the rate of 12.5 p.c.: premiums and payments that are allocated directly to farmers under the "direct payments" support regimes established by European regulation in the agricultural sector; ".
Art. 71. Article 217, paragraph 1^er, 4°, of the same Code, inserted by the program law of 19 December 2014, is replaced by the following:
"4° 5 p.c., in respect of capital and interest subsidies that are paid, in accordance with European regulations on state aid, to farmers by the relevant regional institutions in the context of aid to agriculture for the installation, start-up and/or acquisition or constitution of intangible and tangible capitals. ".
Art. 72. Article 230, paragraph 1^er, 6°, of the same Code, inserted by the program law of 19 December 2014, is replaced by the following:
"6° the capital and interest subsidies that are paid, in accordance with European regulation of state aid, to farmers who are taxpayers referred to in section 227, 1°, by the relevant regional institutions in the context of aid to agriculture for the installation, start-up and/or acquisition or constitution of intangible and tangible capitals. ".
Art. 73. Section 246, paragraph 3, of the same Code, inserted by the Program Act of 19 December 2014, is replaced by the following:
"By derogation from paragraph 1^erthe rate is set at 5 p.c., with respect to capital and interest subsidies that are paid, in accordance with the European regulation of state aid, to farmers who are taxpayers referred to in section 227, 2°, by the relevant regional institutions in the framework of agricultural assistance for the installation, start-up and/or acquisition or constitution. ".
Art. 74. Sections 69 to 73 are applicable from the 2016 taxation year.
Section 6. - Confirmation of Royal Orders
Art. 75. Confirmed with effect on the date of their respective entry into force:
1° the Royal Decree of 10 December 2014 amending, in the matter of professional pre-payment, the AR/CIR 92;
2° the Royal Decree of 20 January 2015 amending, in the matter of professional pre-payment on pension savings benefits, the RA/CIR 92;
3° the Royal Decree of 23 August 2015 amending Schedule III of the RA/IR 92, with respect to the Employment Bonus;
Four. the Royal Decree of 23 August 2015 of the execution of Article 2, § 1^er, 13°, b, paragraph 2, of the Income Tax Code 1992.
CHAPTER 2. - Amendments to the Code of Miscellaneous Duties and Taxes, the Code of Registration, Mortgage and Registry Rights and the Code of Succession Rights
Art. 76. In section 176², 13°, of the Code of Miscellaneous Duties and Taxes, last amended by the Programme Law of 22 June 2012, the words "seen to section 65 of the Programme Law of 22 June 2012" are replaced by the words "seen to section 66 of the Programme Law of 22 June 2012".
Art. 77. Section 34 of the Code of Registration, Mortgage and Registry Rights, as amended by the Act of 25 June 1973, is repealed.
Art. 78. In section 162 of the Code of Succession Rights, the third paragraph is repealed.
CHAPTER 3. - Amendments to the Act of 21 December 2009
relative to the excise regime for non-alcoholic beverages and coffee
Art. 79. In section 7 of the Act of December 21, 2009 on the Excise of Non-Alcoholic Drinks and Coffee System, b, as amended by the Act of May 19, 2010, is replaced by the following:
"(b) water, including mineral water and gaseous water, added with sugar or other sweetener or flavoured, and other non-alcoholic beverages under NC 2202, except for milk, soybean or rice beverages;".
Art. 80. Section 20 of the Act is replaced by the following:
"Art. 20. The manufacture of excise products must be carried out in a place recognized as an excise establishment.
The receipt and detention of such products on which the excise has not been paid must also be held in an excise facility.
The shipment of such products on which the excise has not been paid must also be carried out from an excise facility.
The opening and operation of an excise establishment shall be authorized by the official delegated by the King in accordance with the terms fixed by the King.
The King determines which people must be recognized as holders of an excise establishment, as well as the conditions to which they are subjected. ".
Art. 81. Section 25 of the Act, the current text of which will form paragraph 1^er, is supplemented by paragraph 2, as follows:
"§2. By derogation from § 1^er, b, first dash, the delivery of excise products introduced under a suspensive regime to a place of direct delivery located in the country may take place, under the conditions fixed by the King, when this place was designated by the holder of the excise establishment.
In this situation, the excise establishment holder remains responsible for the formalities imposed on the matter. ".
Art. 82. In chapter 7 of the Act, an article 35/3 is inserted, as follows:
"Art. 35/3. After the recovery of the amount of the excise initially due on the basis of this law, it is only proceeded to the recovery of any additional accise due, if any through the cumulative amount due in the head of the same debtor, if the amount to be recovered exceeds 10 euros.".
CHAPTER 4. - Amendments to the ordinary law
16 July 1993 to complete the federal structure of the state
Art. 83. In the ordinary law of 16 July 1993 to complete the federal structure of the state, section 371, as amended by the Act of 28 March 2007, the current text of which will form paragraph 1^er, is supplemented by paragraph 2, as follows:
"§2. The volume of products subject to the packaging contribution set out in § 1^er is expressed in hectolitres and litres, with fractions of litres neglected. When the volume to be imposed is less than the liter, the fractions of the deciliter are neglected. ".
Art. 84. In the same ordinary law, an article 372bis is inserted, as follows:
"Art. 372bis. Reimbursement or remission of the packaging fee is granted in the same forms and conditions as referred to in sections 9 to 12 of the Act of 22 December 2009 on the general excise regime for ethyl alcohol and alcoholic beverages and articles 16 to 19 of the Act of 21 December 2009 on the excise regime for non-alcoholic beverages and coffee for non-alcoholic beverages. ".
Art. 85. In the same ordinary law of 16 July 1993, an article 372ter was inserted, as follows:
"Art. 372ter. After the recovery of the amount of the packaging contribution initially due on the basis of this law, it is only done to recover the possible additional packaging contribution due, if any, through accumulated various amounts due in the head of the same debt, if the amount to be recovered exceeds 10 euros.".
CHAPTER 5. - Amendments to the Programme Law of 22 June 2012
Art. 86. In section 66 of the Program Act of 22 June 2012, the following amendments are made:
1° in paragraph 2, the words "at the end of the last accounting year" are replaced by the words "at the end of the last taxable period";
2° 3 sub-paragraphs are inserted between paragraphs 5 and 6:
"By derogation from paragraph 2, where there is no taxable period that relates to the 2013 taxation year on the basis of section 360 of the Income Tax Code 1992, the separate contribution of 1.75 p.c. is enlisted once and without the possibility of spreading, together with the tax for the 2016 taxation year or in the absence of a taxable period that relates to the taxation year,
By derogation from paragraph 4, where the taxpayer has chosen to spread the contribution referred to in paragraph 1 of the three taxation years 2013, 2014 and 2015 and that there is no tax period that relates to the 2014 taxation year or to the 2015 taxation year on the basis of section 360 of the Income Tax Code 1992, the balance of the contribution not paid by
When a restructuring operation referred to in section 365 of the Income Tax Code 1992, there is no taxable period, on the basis of section 360 of the same Code, attached to the 2013 taxation year in the head of absorbent or beneficiary companies or the Belgian institution referred to in section 211, § 1^er, paragraph 5 of the same Code, the balance of the unpaid contribution of 1.75 p.c. of the total amount referred to in paragraph 2 is due in the head of that taxpayer, once and at the same time as the tax for the 2016 taxation year or in the absence of a taxable period that relates to the 2016 taxation year, together with the tax for the 2017 taxation year no later than.".
PART 3. - Miscellaneous provisions
CHAPTER 1^er. - Reform
Status of Mortgage Curators
Section 1^re. - Status reform
Art. 87. In section 35 of the Act of 16 December 1851 on the revision of the mortgage regime, the opening sentence of paragraph 1^er is replaced as follows:
"Under penalty of compensation for any damage to third parties, an registration must be made ex officio in the register at the time of the transcript. ".
Art. 88. In the title of Chapter IX, of the same law, the words "preservatives" are deleted.
Art. 89. Section 128 of the Act is replaced by the following:
"Art. 128. Under penalty of compensation to the parties, in no case may it be omitted to make in the registers the transcripts of acts that are subject to this formality, as well as the inscriptions that are requested in the Mortgage Office.
There is also a right to compensation if there is no mention in the certificates of one or more existing registrations or transcripts, unless the error arises from insufficient designations in the application for the certificate, which may be charged to the applicant. ".
Art. 90. In section 130 of the Act, the words "preservatives may not refuse or delay transcripts or registrations, or the issuance of certificates," are replaced by the words "records or registrations, or the issuance of certificates, cannot be refused or delayed."
Art. 91. In section 132 of the same law, the words "only a fine of fifty to thousand francs for the first contravention. In the event of recidivism, the fine will be doubled and the dismissal may even be pronounced, under the circumstances, all without prejudice to the damages of the parties, which will be paid before the fine" are repealed.
Art. 92. In section 133 of the Act, the words "only, against the Conservative, five hundred to two thousand francs of fine, and the damages of the parties, also payable by preference to fine" are repealed.
Art. 93. In section 134 of the same law, the words "operate, at its own cost, the rectification of the mistakes it would have committed," are replaced by the words "operate the rectification of the mistakes it would have committed, without a retribution being required from the parties concerned."
Art. 94. The same law is supplemented by chapter XIII, which includes sections 145 and 146, and is entitled to:
"Chapter XIII. The organization of mortgage conservation".
Art. 95. In chapter XIII of the Act, inserted by section 84, an article 145 is inserted, as follows:
"Art. 145. The Public Service for the Advertising of Acts and Parts in a Mortgage Office is provided by officials designated for this purpose within the General Administration of Heritage Documentation of the Federal Public Service Finance. ".
Art. 96. In chapter XIII of the Act, inserted by section 84, an article 146 is inserted, as follows:
"Art. 146. For the execution of mortgage formalities and for the issuance of certificates and copies, it is due to retribution to the State.
The King sets the rate of these awards and the supplementary rules relating to their application. ".
Art. 97. Contract employees of mortgage preservatives are, taken over by the Federal Public Service Finance, with the maintenance of all their rights and obligations under the law, a regulatory order or their employment contract.
The federal public service Finance also takes over the financial obligations of mortgage preservatives with respect to their pensioned contractual employees and those entitled to a financial intervention because of the death of their contractual employees.
The King is mandated to establish the supplementary rules whereby the provisions applicable to staff contracted by the Federal Public Service Finance may be applied to personnel referred to in the preceding paragraphs.
Section 2. - Abrogatory provision
Art. 98. Are repealed:
1° the law of 21 ventôse an VII (11 March 1799) concerning the organization of the conservation of mortgages, as amended by the law of 16 December 1851, the royal decree of 15 May 1939, the law of 9 August 1963, the royal decree of 20 July 2000 and the law-programme of 24 December 2002;
2° Article 16 of the Act of 24 December 1906, containing the budget of the channels and means for the year 1907;
3° the Act of 10 June 1922 on the salaries of mortgage curators;
4° the decree of 18-27 May 1791 concerning the organization of registration rights and other rights gathered therein;
5° the law of 6 messidor an VII (24 June 1799) relating to mortgage registrations on public accountants, etc.;
6° the opinion of the Council of State of February 25, 1808 on the application of articles 2098 and 2121 of the Civil Code and the Act of September 5, 1807 to the Treasury of the Crown.
Section 3. - Transitional provision
Art. 99. § 1^er. Section 8 of the Act of 21 ventôse an VII (11 March 1799) relating to the organization of mortgage conservation, remains applicable for 10 years with respect to the validity of the post-service bond.
§ 2. Section 9 of the Act of 21 ventôse an VII (11 March 1799) relating to the organization of mortgage conservation, is also applicable for 10 years in respect of the home where proceedings against the mortgage curator may be initiated after the termination of his or her duties.
Section 4. - Entry into force
Art. 100. This chapter comes into force on 1^er January 2017.
The King may fix an effective date prior to that referred to in paragraph 1^er.
CHAPTER 2. - Amendments to the Act of 26 December 2013
various provisions concerning thematic loans
Art. 101. In the Dutch text of Article 4, paragraph 6, of the Law of 26 December 2013 on various provisions concerning thematic loans, the word "kasbons" is replaced by the word "kasbonn".
Art. 102. In Article 10, paragraph 1^er, of the same law, the words "in accordance with Article 4" are replaced by the words "in accordance with Articles 4 and 5".
Art. 103. In Article 14, § 1^erthe following amendments are made to the Act:
1° to 1°, the words "sold in cash, term deposits and interbank loans" are replaced by the words "sold in cash and term deposits, and the amount of interbank loans";
2° to 1°, the words "at Article 5" are replaced by the words "at Article 6";
3° in the Dutch text of 1°, the words "artikel 10, § 1" are replaced by the words "artikel 11, § 1".
4° in the Dutch text of 2°, the words "8 tot 10" are replaced by the words "9 tot 11".
Art. 104. In section 26 of the Act, the following amendments are made:
1° in paragraph 1^er, the words "When it cannot be established that the means of financing collected by the issuance of vouchers or the opening of term deposits under section 4 have been treated and allocated in accordance with sections 6, 7, 10 and 11," are replaced by the words "When one of the provisions referred to in sections 4, 6, 7, 10 and 11 has not been complied with,"
2° Paragraph 2 is replaced by the following:
"The amount due by the credit institutions of the head of the application of the preceding paragraph constitutes a tax debt. The establishment, collection and recovery of this tax debt shall be carried out in accordance with the rules applicable in respect of movable pre-payments, including those relating to the method of payment and due diligence and those contained in the provisions of Part VII of the Income Tax Code 1992 unless it is derogated. ";
3° a paragraph, as follows, is inserted between paragraph 2 and paragraph 3:
"For revenues that have been allocated or paid before the expiry of the year in which the means of financing collected, in accordance with section 4, must be allocated to the financing of eligible projects or to the granting of an interbank loan in accordance with section 6, the date of attribution or payment of the income in question shall be fixed on the first business day of the month following the expiration of the item 10. ";
4° in paragraph 3, which became paragraph 4, the words "The rates" are replaced by the words "The rates".
Art. 105. In section 27 of the Act, the following amendments are made:
1° in paragraph 1^er, the words "When it can be established only the means of financing collected by the offer of insurance contracts under Article 5 have been treated and assigned in accordance with Articles 7 and 11, § 1^er"are replaced by the words "When one of the provisions referred to in Articles 5, 10 and 11 was not respected,"
2° in paragraph 2 the sentence "The collection shall be carried out according to the rules applicable to the annual insurance tax." shall be replaced by the phrase "The collection, collection and recovery shall be carried out according to the rules applicable to the annual insurance tax. ";
3° a paragraph, as follows, is inserted between paragraph 2 and paragraph 3:
"This tax debt is payable no later than 20 of the month following the month in which it is determined that the funds collected by the offer of insurance contracts under section 5 have not been treated and allocated in accordance with sections 10 and 11. ".
CHAPTER 3. - Correction of the law
of 25 April 2014
Art. 106. In Article 202, § 2, paragraph 1^er, from the Act of 25 April 2014 on various provisions, the words "Article 170" are replaced by the words "Article 169".
Art. 107. Section 106 comes into force on 1^er January 2015.
Promulgation of this law, let us order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 18 December 2015.
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: 54-1505.