Law On Tax And Various Provisions (1)

Original Language Title: Loi portant des dispositions fiscales et diverses (1)

Read the untranslated law here: http://www.ejustice.just.fgov.be/cgi/article_body.pl?numac=2015003486&caller=list&article_lang=F&row_id=100&numero=158&pub_date=2015-12-28&dt=LOI&language=fr&fr=f&choix1=ET&choix2=ET&fromtab=+moftxt&trier=publication&sql=dt+=+'LOI'&tri=pd+AS+RANK+

Posted the: 2015-12-28 Numac: 2015003486 SERVICE PUBLIC FÉDÉRAL FINANCES 18 December 2015. -Law tax and various provisions (1) PHILIPPE, King of the Belgians, to all, present and future, hi.
The House of representatives has adopted and we sanction the following: title 1. -Available general Article 1. This Act regulates a matter referred to in article 74 of the Constitution.
TITLE 2. -Tax provisions Chapter 1. -Changes in taxes on income Section 1. -Savings pension art. 2. in article 34 of the 1992 income tax Code, amended by the acts of 28 December 1992, May 17, 2000, July 19, 2000, December 24, 2002, April 28, 2003, December 27, 2004, December 22, 2008, 28 July 2011 and may 8, 2014, the following changes are made: 1 ° § 2, 3 °, is supplemented by a fourth indent, as follows : "- transfers not covered by the foregoing indents when they are made for destination of a savings account in the individual or collective or a savings insurance that does not meet the conditions referred to in articles 1458 to 14516 and orders taken in pursuance of these provisions.";
2 ° paragraph 2 is supplemented by the following subparagraph: "the King may impose to the establishments referred to in article 14515 established in Belgium or in another State member of the European economic area and which are permitted to operate on Belgium by the establishment of a branch in accordance with the Act of April 25, 2014, on the status and control of credit institutions, , an obligation to inform the tax authorities about income in pension savings referred to in the paragraph 1, 1 ° and 2 ° and the transfers referred to in paragraph 1, 3 °. ".
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3. in article 1458 of the same Code inserted by the law of 28 December 1992 and amended by the Royal Decrees of 20 July 2000 and July 13, 2001, the following changes are made: 1 ° the current text becomes paragraph 1, 2 ° in the introductory sentence of paragraph 1, paragraph 1, "in Belgium" shall be replaced by the words "in a European economic area Member State".
3 ° it is supplemented by a paragraph 2 as follows: "§ § 2 2" When a taxpayer referred to in article 1459, paragraph 1, 1 °, a, wants to open a savings account in the individual or collective or enter into a contract of insurance and savings at an establishment or undertaking referred to in article 14515 established in another State member of the European economic area and which is not authorized, in accordance with the Act of April 25, 2014, on the status and control of credit institutions , or under the law of 9 July 1975 on the control of insurance undertakings, to pursue its activities on Belgian territory through the establishment of a branch office holder or Subscriber must be able to produce a basic certificate or supporting documents issued by the institution or the supra company by which he or she undertakes to comply with all the conditions referred to in articles 1458 to 14516 of the Code and the orders made pursuant to these provisions.
The King determines the content of the certificate of base referred to in paragraph 1 and the rules relating to the supporting documents in the context of the exchange of information between the institutions and firms referred to in paragraph 1, and on the other hand, their clients and the Belgian tax authorities responsible. "."
S. 4. article 1459, paragraph 1, 3 °, of the same Code, inserted by the Act of 28 December 1992, is supplemented by the words "and the basic certificate or supporting documents handed over by the establishment or undertaking referred to in article 14515 article 1458, § 2".
S. 5. in article 14510, paragraph 1, of the same Code, inserted by the law of 28 December 1992, 'institutions and undertakings' shall be replaced by the words "establishments and undertakings referred" and 'These institutions' shall be replaced by the words "These institutions".
S. 6a 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 changes are made: 1 ° in the first indent, the amount "1 000 000 000 ' is replaced by ' 3 000 000 000";
2 ° in the second indent, the amount "1 000 000 000 ' is replaced by ' 3 000 000 000".
S. 7 article 14512, paragraphs 1 and 3, of the same Code, inserted by the law of 28 December 1992, "the institution or company" are each time replaced by the words "the establishment referred to in article 14515, paragraph 1".
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8. in article 14515 same code inserted by the law of 28 December 1992 and amended by the law of 22 July 1993 and 22 December 1998, the following changes are made: 1 ° in the paragraph 1, the words "Only are allowed" are replaced by the words "Only are authorized" and the words "in article 56 § 1," shall be replaced by the words "article 56 , § 2, 2°, a,";
2 ° in paragraph 2, the words "which carry on the business 'life' under the law of 9 July 1975 on the control of the business of insurance." are replaced by the words "referred to in article 56, § 2, 2 °, h, which carry on the business 'life' under the law of 9 July 1975 on the supervision of insurance companies or the other Member State of the European economic area where they are established similar national accordance" transposing European Directives insurance undertakings accreditation or referring thereto. "."
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9A article 14516 same code, inserted by the law of 28 December 1992, the following changes are made: 1 ° to 1 °, "by the Minister of finance to the conditions laid down by the King" shall be replaced by the words "the conditions laid down by the King, or to the funds established in another EEA Member State referred to in article 1458 "", § 2, paragraph 1, in a similar way and similar conditions "and the words institutions and targeted companies" are replaced by the words "covered institutions";
2 ° to 2 °, the words 'institutions and undertakings' shall be replaced by the words "covered institutions".
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10. the implementing provisions adopted pursuant to articles 34, paragraph 2, last subparagraph, 1458, § 2, and 14516, 1 °, of the 1992 income tax Code, as they have been inserted or modified by articles 2, 2 °, 3, 3, and 9, 1 °, of the Act or articles 14510, paragraph 2, 14512, paragraph 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 from the year 2017.
Sub-section 1. -Amendments to the law of May 15, 2014, implementing the competitiveness Pact, employment and stimulus article
11. in article 16 of the law of May 15, 2014, on the execution of the Pact of competitiveness, employment and recovery, amended by the Act of March 24, 2015, paragraph 5 is replaced by the following: "as long the period of application of the aid area has not expired, the regions have the possibility, within the limits laid down in paragraph 3 to propose to the Minister having finance in charge to expand the initial delineation of a zone to help. Regions may also propose to the Minister a premature end to a help area. "."
Sub-section 2. -Changes of the Code of 1992 s. income tax 12. in article 2758 of the Tax Code income 1992, restored by the law of May 15, 2014 and amended by the Act of March 24, 2015, the following changes are made: has) in paragraph 1, paragraph 4, the words "or the company approved for temporary work referred to in article 7" shall be inserted between the words "after the employer" and the words "shows ", in an annex to his statement to the income tax";
(b) in paragraph 1, paragraph 5, the words "or the company approved for temporary work referred to in article 7" shall be 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 on State aid for rescuing and restructuring firms in difficulty of 1 October 2004 (OJ C 244)" are replaced by the words "guidelines on State aid for rescuing and restructuring firms in difficulty other than financial institutions in July 31, 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, the phrase "investment referred to the § 1 enters into account so far as a regional aid has been granted audit investment." is repealed and the words "it concerns an investment in tangible or intangible assets" shall be replaced by the words "investment referred to the § 1 is considered only insofar as it relates to an investment in tangible or intangible assets";
(e) in paragraph 4, paragraph 1, the words "within 36 months after the completion of" shall be replaced by the words "before the end of the 36th month following the day of the end work that relate to";
(f) in paragraph 4, paragraph 2, the words "the total number of workers" shall be replaced by the words "the total number of workers and temporary workers" and the words "of the average number of workers" shall be replaced by the words "the average number of workers and temporary workers";
(g) in paragraph 4, paragraph 2, the words "full-time equivalents" shall be inserted between the words "the

total number of workers and temporary workers"and the words"in the light of the average number of workers and temporary workers";
(h) in operative paragraph 5, paragraph 1, the words "where necessary" are inserted between the words "on the date start and deliverable investment and" and the words "regional aid requested or granted for investment".
(i) in paragraph 5, paragraph 5 is repealed.
S. 13. in article 2759 of the same Code, inserted by the law of May 15, 2014 and amended by the Act of March 24, 2015, the following changes are made: has) in paragraph 1, paragraph 4, the words "or the company approved for temporary work referred to in article 8" shall be inserted between the words "after the employer" and the words "shows ", in an annex to his statement to the income tax";
(b) in paragraph 1, paragraph 5, the words "or the company approved for temporary work referred to in article 8" shall be 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, the sentence "the investment referred to the § 1 is considered as regional aid has been granted investment audit."
is hereby repealed and the words "it concerns an investment in tangible or intangible assets" shall be replaced by the words "investment referred to the § 1 is considered only insofar as it relates to an investment in tangible or intangible assets".
Sub-section 3. -Disposition transitional art. 14. in Title X of the Code, an article 542 is inserted, worded as follows: "article 542. by way of derogation from article 2758, § 5, paragraph 1, employers who have made an investment in an area of assistance that is bounded before January 1, 2016, and this investment has started between January 1 and may 1, 2015 2016, can provide the form referred to in that provision in the three months following the entry into force of this section. "."
Subsection 4. -Entry into force art. 15 § 1. Articles 11 to 13 shall take effect may 1, 2015.
§ 2. Section 14 comes into force the day where the Minister of Finance has inserted a notice in the Moniteur belge, in which it is stated that a decision taken by the Commission it appears that the provision in article 14 is compatible with the internal market under article 107 of the Treaty on the functioning of the European Union.
Section 3. -Modification of references to various laws relating to financial provisions art. 16. article 2, § 1, 5 ° bis, of the Code of tax revenues, 1992, inserted by the law of December 27, 2006, is replaced by the following: "5 ° bis mutual fund by mutual fund, means:-undivided heritage managed by a management company of undertakings for collective investment on behalf of the participants, in accordance with the provisions of the law of August 3, 2012 on collective investment undertakings which meet the conditions" Directive 2009/65/EC and to the investment in debt claims or in accordance with similar provisions of foreign law;
-undivided heritage managed by a management company of undertakings for collective investment alternative on behalf of the participants, in accordance with the provisions of the Act of April 19, 2014 organizations of hedge funds and their managers or similar provisions of foreign law. "."
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17. in article 56 of the same Code, as last amended by the Act of December 21, 2013, the following changes are made: has) in the § 1, 'law of 22 March 1993' shall be replaced by the words "law of April 25, 2014";
(b) in paragraph 2, 2 °, a, the words "law of 22 March 1993" are each time replaced by the words "Act of April 25, 2014".
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18. in article 179 of the Code, amended by the law of December 27, 2006, the words "as well as, from January 1, 1995, the communal savings banks referred to in article 124 of the new municipal law" are repealed.
S. 19. the article 185bis of the Code, inserted by the Act of 27 December 2006 and as amended by the Act of May 12, 2014, the following changes are made: a) paragraph 1 is replaced by the following: "§ 1." By way of derogation from article 185, the investment firms referred to in articles 15 and 271/10 of the law of August 3, 2012, relating to collective investment undertakings which meet the requirements of Directive 2009/65/EC and to the investment in debt claims, investment companies referred to in articles 190, 195, 285, 288, 298 of the Act of 19 April 2014 on bodies of hedge funds and their managers real estate companies regulated, as well as pension funding agencies referred to in article 8 of the law of October 27, 2006 relating to the control of the institutions for occupational retirement provision are taxable on the total amount of abnormal or gratuitous benefits received and expenses and non-deductible expenses as business expenses other than reductions in value and losses on shares , without prejudice however to their coverage under the special assessment referred to in article "219;
(b) in paragraph 3, paragraph 1, introductory phrase, the words "a private privak referred to in article 119 of the law of 20 July 2004" are replaced by the words "a private privak referred to in section 298 of the Act of April 19, 2014";
(c) in paragraph 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 privak referred to in article 123 § 1" are replaced by the words "the companies referred to in section 298 of the Act of April 19, 2014 are removed from the list of private privak referred to in section 302 ", § 1";
(d) in paragraph 3, paragraph 4, the words "article 123 § 1 of the law of 20 July 2004" are replaced by the words "article 302, § 1, of the Act of April 19, 2014".
S. 20. in section 192, § 3, of the same Code, inserted by the law of 27 December 2006, the following changes are made: a) in paragraph 1, first sentence, the words "in article 119 of the law of 20 July 2004 on certain forms of collective management of investment portfolios" are replaced by the words "in article 298 of the Act of April 19, 2014 alternative collective investment undertakings and their managers";
(b) in paragraph 1, 2 °, the words "in article 119 of the law of 20 July 2004" are replaced by the words "in article 298 of the Act of April 19, 2014";
(c) in paragraph 2, the words "a collective investment undertaking referred to in article 119 of the law of 20 July 2004" are replaced by the words "an alternative mutual fund referred to in section 298 of the Act of April 19, 2014" and the words "private privak referred to in article 119" are replaced by the words "to the private privak referred to in article 298".
S. 21. in article 198, § 1, 10 °, of the same Code, as last amended by the Act of December 23, 2009, the words "paragraph 3" are each time be replaced by the words "paragraph 5".
S. 22. in article 203, § 2, of the same Code, as last amended by the Act of May 12, 2014, the following changes are made: a) in paragraph 3, "article 119 of the law of 20 July 2004 on certain forms of collective management of investment portfolios" shall be replaced by the words "article 298 of the Act of April 19, 2014 alternative collective investment undertakings and their managers";
(b) in paragraph 4, "a mutual fund to a fixed number of shares within the meaning of article 3, 6 °, of the law of August 3, 2012" shall be replaced by the words "a mutual fund alternative to fixed number of shares within the meaning of article 3, 9 °, of the law of April 19, 2014" and "article 140" shall be replaced by the words "article 298".
S. 23. article 205octies, 3 °, of the same Code, inserted by the law of 22 June 2005 and amended by the Act of May 12, 2014, is replaced by the following: "3 ° investment companies with variable capital (SICAV) or debt (SIC) laid down respectively in articles 15 and 271/10 of the law of August 3, 2012 on collective investment undertakings which meet the conditions of Directive 2009/65/EC and investment in debt claims" , investment companies with variable capital (SICAV) defined in articles 190 and 285 of the Act of 19 April 2014 on bodies of alternative collective investment schemes and their managers, the investment companies with fixed capital (SICAF) laid down in articles 195 and 288 of the Act of April 19, 2014, supra, and real estate companies regulated; "."
S. 24. article 215, paragraph 3, 6 °, of the Code, as last amended by the Act of May 12, 2014, is replaced by the following: "6 ° to investment firms referred to in articles 6 and 271/5 of the law of August 3, 2012 on collective investment undertakings which meet the conditions of Directive 2009/65/EC and investment in debt claims the investment firms referred to in articles 181 and 282 of the Act of 19 April 2014 on bodies of hedge funds and their managers, real estate companies regulated, as well as funding agencies of pension referred to in article 8 of the law of 27 October 2006 on the control of institutions for professional, to the extent that retirement article 185bis , § 1, shall apply. "."
S. 25. in article 261, paragraph 1,

3 °, of the same Code, as amended by the royal decree of March 3, 2011, the words "one or more funds investment in debt claims referred to in article 23 or in article 105 of the law of 20 July 2004 on certain forms of collective management of investment portfolios," shall be replaced by the words "one or more funds investment in debt claims referred to in article 271/9 of the law of August 3, 2012 on bodies collective investment undertakings which meet the conditions of Directive 2009/65/EC and to the investment in debt claims, "."
S. 26. A section 265 of the Code, as last amended by the law of July 24, 2008, the following changes are made: a) in the paragraph 1, 2 °, the words "in article 261, 3 °" are replaced by the words "in article 261, paragraph 1, 3 °";
(b) in paragraph 1, 4 °, the words "in article 6, 1 ° or 2 °, of the law of 20 July 2004 on certain forms of collective management of investment portfolios," shall be replaced by the words "in article 6 of the law of August 3, 2012 on collective investment undertakings which meet the conditions of Directive 2009/65/EC and to the investment in debt claims , and sections 181 and 282 of the Act of April 19, 2014 alternative collective investment undertakings and their managers ";
(c) in the paragraph 1, 5 °, the words "in article 6 of the law of 20 July 2004 on certain forms of collective management of investment portfolios", are replaced by the words "in articles 6 and 271/5 of the law of August 3, 2012 on collective investment undertakings which meet the conditions of Directive 2009/65/EC and to the investment in debt claims , and sections 181 and 282 of the Act of April 19, 2014 alternative collective investment undertakings and their managers ";
(d) in paragraph 2, 3 °, first indent, the words "article 161 of the new Municipal Act, or section 7 of the Act of 6 August 1993 on pensions of the staff of local governments" are replaced by the words "article 32 of the law of October 24, 2011 ensuring sustainable funding of the pensions of the members of staff appointed to definitive title of provincial and local administrations and local police areas and amending the Act of" May 6, 2002 on the establishment of the Fund the pensions of the police integrated and specific provisions on social security and containing various amending provisions";
(e) in paragraph 2, 3 °, second indent, a, the words "article 161 of the new Municipal Act, or section 7 of the Act of 6 August 1993"; are replaced by the words "article 32 of the Act of October 24, 2011";.
S. 27 article 321bis of the same Code, inserted by the law of December 27, 2006, the words "article 3, 11 °, of the law of 20 July 2004 on certain forms of collective management of investment portfolio" are replaced by the words "article 3, 24 °, of the law of August 3, 2012 on collective investment undertakings which meet the conditions of Directive 2009/65/EC and investment receivables or by similar provisions "foreign law, and the management of undertakings for collective investment alternative companies covered by article 3, 12 °, of the law of April 19, 2014 on alternative collective investment undertakings and their managers".
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28. in article 374, paragraph 2, of the same Code, as amended by the Act of 15 March 1999, "law of 22 March 1993" shall be replaced by the words "law of April 25, 2014".
S. 29. in article 413quater, paragraph 3, of the same Code, inserted by the law of 27 December 2004, "law of 22 March 1993" shall be replaced by the words "law of April 25, 2014".
S. 30. in article 440, paragraph 1, of the same Code, replaced by the law of December 22, 1998, "law of 22 March 1993" shall be replaced by the words "law of April 25, 2014".
S. 31. in article 84septies, paragraph 3, of the Code of tax on the value added, inserted by the programme law of 27 April 2007, "the law of 22 March 1993 on the status and control of credit institutions" shall be replaced by the words "the Act of April 25, 2014 the status and control of credit institutions".
S. 32. in article 161 of the Code of rights of succession, as last amended by the Act of May 12, 2014, the following changes are made: has) in the 1 ° "article 3, 11 °, of the law of August 3, 2012 on certain forms of collective management of investment portfolios, with the exception of the private privak referred to in article 140 of the Act" shall be replaced by the words "article 3 (, 11 °, of the law of August 3, 2012 on collective investment undertakings which meet the conditions of Directive 2009/65/EC and to the investment in debt claims, investment firms referred to in article 3, 11 °, of the law of April 19, 2014 on alternative collective investment undertakings and their managers, with the exception of the private privak referred to in section 298 of the Act";
(b) in the 2nd, "article 6, 1 ° and 2 °, of the law of 20 July 2004 on certain forms of collective management of investment portfolios" shall be replaced by the words "article 6 of the law of August 3, 2012 on to collective investment undertakings which meet the conditions of Directive 2009/65/EC [and to the investment in debt claims] and in articles 181 and 282 of the Act of April 19, 2014 at the" bodies of hedge funds and their managers";
(c) in the 3rd, the words "article 127 of the Act of 20 July 2004 on certain forms of collective management of investment portfolios, with the exception of investment in debt claims" are replaced by the words "article 148 of the law of August 3, 2012 on collective investment undertakings which meet the conditions of Directive 2009/65/EC and to the investment in debt claims with the exception of investment in debt instruments, and alternative collective investment undertakings referred to in section 259 of the Act of April 19, 2014 to alternative collective investment undertakings and their managers";
(d) in the 4th, '22 March 1993' shall be replaced by the words "April 25, 2014".
S. 33. in article Code of duties and taxes various 20110, inserted by the programme act of 22 June 2012, the following changes are made: 1 ° in the a) '13 of the law of 22 March 1993' shall be replaced by the words "14 of the Act of April 25, 2014";
2 ° in b) "65" is replaced by the figure "312";
3 ° c) '79' is replaced by the figure "333".
Section 4.
-Amending provisions various arts. 34. in article 17, § 1, 5 °, of the income tax Code 1992, inserted by the Act of July 16, 2008, is replaced by the following: "5 ° revenues resulting from the sale or licensing of copyright and related rights, as well as legal and compulsory licences, referred to in book XI of the Code of economic law or similar provisions of foreign law.".
S. 35. in article 22, paragraph 3, of the same Code, as amended by the law of July 16, 2008, the words "net income from the rental of farming, and the use of all personalty concession referred to in article 17 copyright, § 1, 5 °, ' shall be replaced by the words"net income from the rental of farming, the use of the concession of all goods referred to in article 17 , § 1, 3 °, and the assignment or the grant of copyright and neighboring rights referred to in article 17, § 1, 5 °, "."
S. 36. in article 52 bis, paragraph 1, 1 °, of the same Code, inserted by the programme law of 8 April 2003, the words "approved, subsidised or authorized by" are replaced by the words "approved, authorized, subsidised by '.
S. 37. in article 57, chapeau, of the same Code, inserted by the Act of 22 July 1993, the words "the following expenditures are considered business expenses unless they are justified" are replaced by the words "hereinafter expenses are considered business expenses unless they are justified".
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38. in article 64bis, paragraph 2, 1 °, of the same Code, inserted by the law of 22 July 1993, the words "subject to the law of 17 July 1975 on accounting and the annual accounts of companies" are replaced by the words "subject to the provisions referred to in Book III, title 3, Chapter 2, of the Code of economic law".
S. 39. in article 67quater, paragraph 3, of the same Code, inserted by the law of 26 December 2013, "the remuneration referred to in § 2," shall be replaced by the words "the remuneration referred to in paragraph 2,".
S. 40. in article 131, paragraph 2, of the same Code, inserted by the law of May 8, 2014, in the introductory sentence, the words "increased by the difference between the basic amount referred to in paragraph 1, 1 ° and the basic amount referred to in paragraph 1, 3 °," are repealed.
S. 41. in article 1456, paragraph 1, second indent, of the same Code, inserted by the Act of 27 December 2004 and amended by the law of May 8, 2014, 'referred to in article 14537, § 2, paragraphs 2 and 3' shall be replaced by the words "referred to in article 14537".
S. 42. in article 14535 2, 3 °, paragraph, introductory sentence, the same Code, inserted by the law of December 13, 2012, the words "recognized, subsidised or controlled:" shall be replaced by the words "authorized, approved, subsidised or controlled:".
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43. in article 147, paragraph 1, 2 °, of the same Code, replaced by the Act of 17 may

2007 and amended by the laws of the March 27, 2009 and June 17, 2013, b) is supplemented by the words "or a transition allowance".
S. 44. in article 154 of the same Code, replaced by the law of May 17, 2007 and amended by the laws of the December 22, 2008, December 21, 2009, December 13, 2012, and 19 December 2014, the following changes are made: a) in paragraph 3, paragraph 1 is replaced by the following: "§ 3. In other cases than those referred to in § 2 and when all the net income is composed exclusively of unemployment benefits, the additional reduction is equal to the positive difference between: 1 the amount of the tax remaining after application of articles 147 to 153 and 2 the difference between these unemployment benefits and the maximum amount applicable pursuant to § 2 paragraph 1, 2 °. ";
(b) in paragraph 3, paragraph 2 is repealed;
(c) between paragraphs 3 and 4, a 3/1 is added worded as follows: "§ 3/1. In cases other than those referred to in §§ 2 and 3 and when all the net income consists exclusively of pension or income replacement or consists exclusively of legal benefits in case of sickness or invalidity, the additional reduction is equal to 109% of the positive difference between: 1 ° the amount of the tax that remains after application of articles 147 to 153 and 2 ° the difference between : - where all net income consists exclusively of pension or income replacement, these pensions or income replacement and the maximum amount applicable pursuant to § 2, paragraph 1, 1 °;
-When all the net income consists solely of legal insurance benefits in case of illness or disability, these legal insurance sickness and disability benefits and the maximum amount applicable pursuant to § 2, paragraph 1, 3 °.
The additional reduction is applicable distributed in proportion to the percentage of the tax that remains after application of articles 147 to 153 and concerning respectively the pensions and other income replacements, of unemployment or statutory of sickness or invalidity insurance benefits allowances and the total of the taxes remaining after application of articles 147 to 153.
When a common tax is established, so all the net income the amount of remaining tax two spouses are taken into account for the purposes of paragraph 1.
The additional reduction thus calculated is distributed proportionally to the amount of tax of each spouse remaining after application of articles 147 to 153 "."
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45. in article 171 of the Code, as last amended by the programme act of December 19, 2014, 3 ° b is replaced by the following: "3 ° ter at the rate applicable to income from capital and goods movable and the consignments referred to in article 90, 6 °, which relate the allowances for coupon missing or missing batch referred to in article 90 '' , 11 °; "."
S. 46. in article 198, § 1, 1 °, of the same Code, replaced by the law of May 4, 1999 and amended by the laws of the 22 June 2012, December 13, 2012, December 27, 2012, 30 July 2013 and December 19, 2014, the words ", including separate contributions due under sections 219bis and 219quater," are repealed.
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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 on the coordination of the conditions for admission of securities to official listing on a stock exchange (79/279/EEC)' are replaced by the words 'Directive 2001/34/EC of the European Parliament and of the Council of 28 May 2001 on the admission of securities to official listing and the information to be published on those securities".
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48. in article 205novies of the Code, inserted by the law of 22 June 2005 and amended by the law of December 22, 2009, the second sentence is hereby repealed.
S. 49. article 216, 2 °, a, of the Code, replaced by the law of December 22, 1998, is repealed.
S. 50. in article 220, 1 °, of the same Code, as last amended by the Act of February 21, 2010, the words "areas of relief, the police zones," are inserted between the words "public worship institutions", and "and the polders and wateringues".
S. 51. in article 228, § 2, 9 °, k, of the same Code, inserted by the Act of April 25, 2007, the words "the Fonds National de Recherche Scientifique, the"Fonds voor Wetenschappelijk Onderzoek-Vlaanderen"the"Fonds de Recherche scientifique - FNRS"or" are replaced by the words "by the" Federaal Fonds voor Wetenschappelijk Onderzoek - the federal scientific research fund - FFWO/RSMC "" ","Fonds voor Wetenschappelijk Onderzoek-Vlaanderen - FWO", the"Fonds de Recherche scientifique - FNRS - FRS-FNRS"or by".
S. 52. in article 246, paragraph 2, of the same Code, inserted by the law of 21 December 1994 and amended by the law of March 29, 2012, "article 231, § 2, paragraph 2" shall be replaced by the words "article 231, § 2, paragraph 4".
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53. article 266, paragraph 2, 4 °, of the same Code, inserted by the Act of May 12, 2014, is repealed.
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54. in article 267, paragraph 5, of the Code, the words "31 December of each year" shall be replaced by the words "the last day of the month of repayment.".
S. 55. article 269, § 1, 6 °, of the Code, replaced by the Act of December 27, 2012, is replaced by the following: "6 ° at the rate applicable to the income of capital and goods movable and the consignments referred to in article 90, 6 °, which relate the missing coupon or missing batch allowance referred to in article 90, 11 °;".
S. 56. in Title VI, Chapter 1, section III, sub-section IV, of the same Code, it is inserted an article 269/1 as follows: "article 269/1. § 1.
By way of derogation to article 269, for dividends of Belgian origin received by a company referred to in paragraph 2, and to the extent where the withholding tax due pursuant to articles 261 to 269 cannot be charged or refunded in the head of the recipient company, the rate of the withholding tax to be applied to the portion of dividends corresponding is set at 5 p.c. of the rate referred to in article 215 paragraph 1, plus the complementary contribution of crisis referred to in article 463bis.
1 paragraph is only applicable to the recipient companies which:-are established in a European economic area Member State or a State with which the Belgium has concluded a double taxation convention, provided that this agreement or any other agreement provides for the exchange of information necessary to implement the provisions of the national legislation of the Contracting States;
-are one of enumerated forms in annex I, part has, of the Council directive of 30 November 2011 (2011/96/EC) on the common system of taxation applicable to parent companies and subsidiaries of different Member States, as amended by the directive of the Council of 8 July 2014 (2014/86/EU) or a similar form to the forms that are listed in this annex and which is subject to the law of another Member State of the European economic area or a form analogous to in a State with which the Belgium has concluded a double taxation agreement;
-to date of assignment or of payment of dividends referred to in article 202, § 1, 1 ° and 2 °, hold in the capital of the company which distributes them a stake of less than 10 p.c. including value investing at least 2 500 000 euros;
-hold this participation in freehold for an uninterrupted period of at least one year.
§ 2. The rate referred to the § 1, shall be subject to the condition that the debtor of dividends is in possession of a certificate by which it is certified: 1 ° the beneficiary of one of the forms listed in annex I, part A, of the Council directive of 30 November 2011 (2011/96/EC) on the common system of taxation applicable to parent companies and subsidiaries of different Member States as amended by the directive of the Council of 8 July 2014 (2014/86/EU) or a shape analogous to those listed in that annex, and which is subject to European law of another EEA Member State or a shape analogous to those in a State with which the Belgium has concluded a double taxation agreement;
2 ° the investment value of participation reached at least 2 500 000 euros;
3 ° dividends relate to shares or units that are or have been held freehold for an uninterrupted period of at least one year;
4 ° to what extent, for the recipient company, the withholding tax due pursuant to articles 261 to 269 is in principle due or refundable, based on the legal provisions in force on 31 December of the year preceding the award or payment of the dividend referred to the § 1, paragraph 1. "."
S. 57. in article 294, paragraph 6, of the same Code, amended by the law of May 8, 2014, the words "or revenues that are added to income referred to in article 234 article 248, § 3," shall be inserted between the words "referred to therein" and the words ", no imputation" and the word "checkoff" is replaced by the word "prepayments".
S.
58. in article 304, § 2, paragraph 2, of the same Code, as amended by the Act of 4 May 1999, by the royal decree of 20 July 2000 and by the law of December 21, 2013, the words "in articles 219 to 219ter" are replaced by the words "in articles 219-219quater".
S. 59. in article 515bis of the Code inserted by the law of 28 December 1992 and amended by the laws of the May 17, 2000, December 23, 2005

and December 22, 2008, the following changes are made: 1 ° in paragraph 6, the words ", with the exception of the perception early of the fee referred to in article 185, § 4, of the same Code," shall be inserted between the words "of the Code of duties and taxes various" and the words "or in article 119 of the Act of 28 December 1992";
2 ° he completed a paragraph, as follows: "By way of derogation from paragraph 5, article 171, 4 °, i as it existed before be repealed by article 89, 6 °, of the law of 28 December 1992, is not applicable when saving, capital and cash values are liquidated at the beneficiary from January 1, 2017, on the occasion of his access to the scheme of unemployment with further enterprise.".
S. 60. in Title X of the Code, it is inserted an article 515bis/1, as follows: "article 515bis/1. By way of derogation from article 171, 1 bis ° and 2 °, d, capital values of redemptions or savings made through bonuses or payments paid or carried out in 1992 are taxable at the rate of 16.5 sq. ft. "."
S.
61A article 526 of the Code inserted by the Act of 27 December 2004, replaced by the law of 27 December 2005 and amended by the laws of the April 25, 2007, December 22, 2008, December 13, 2012 and section 101 of the Act, on May 8, 2014, the following changes are made: 1 ° paragraph 2 is supplemented by two paragraphs worded as follows: "for the purposes of the above-mentioned 14517 article, the notion" Belgium"is replaced by the concept"in a European economic area Member State".
Paragraph 2 shall also apply to taxpayers for whom tax is calculated in accordance with article 243 or 243/1, on the understanding that:-when tax is calculated in accordance with article 243, the application of the aforementioned 14517 to 14520 articles can be requested only for contributions paid in performance of a contract of insurance that also meets the conditions referred to in article 243 paragraph 3, 1 °;
-When the tax is calculated in accordance with article 243/1, the application of the aforementioned 14517 to 14520 articles may be requested only if the mortgage conforms to the conditions referred to in article 243/1, 2 °. ";
2 ° paragraph 3, paragraph 1, 1 °, is replaced by the following: "(1° le contribuable a conclu: a) between 1 January 2005 and 31 December 2013 a mortgage to acquire or retain unique housing then for the same dwelling, there was another intended borrowing in the § 1, paragraph 1, § 2, paragraph 1 or" , 1 °, which came online to account for the deduction of interest pursuant to Section 526, § 1, as it existed before being replaced by section 101 of the Act, on May 8, 2014, the mortgage interest deduction or the housing savings or;
(b) a contract of individual life insurance which is used exclusively to the reconstitution or the guarantee of a loan referred to in a; ";
3 ° in paragraph 3, paragraph 1, 2 °, the words "(un emprunt visé àle 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,".
S.
62. in article 539, § 2, paragraph 2, of the same Code, inserted by the law of May 8, 2014, 'referred to in article 14537, § 2, paragraphs 2 and 3' shall be replaced by the words "referred to in article 14537".
S. 63. article 104, paragraph 2, of the law of 28 December 1992 establishing of tax, financial and various provisions, is repealed.
S. 64. in section 7 of the programme act of June 28, 2013, paragraph 4 is replaced by the following: "articles 3A and 5A are applicable to income attributed or paid from 1 October 2014.".
S. 65A article 102 of the law of May 8, 2014 amending the Tax Code income 1992 following the introduction of additional regional tax on income tax of individuals referred to in title III/1 of the Special Act of 16 January 1989 on the financing of the communities and Regions, amending the rules on non-resident tax and amending the Act of 6 January 2014 on the sixth reform of the State concerning the materials referred to in article 78 of the Constitution, the following changes are made: 1 ° in 1 °, article 526, § 1, paragraph 1, 1 °, b) of the 1992 income tax Code, as it is replaced, is supplemented by the words "mortgages or for savings".
2 ° in 2 °, the introductory phrase is replaced by the following: "2 ° in paragraph 2, paragraphs 1 and 2 shall be replaced by the following:".
S. 66. article 87, 3 °, of the law of May 8, 2014, amending the Tax Code income 1992 following the introduction of additional regional tax on income tax of individuals referred to in title III/1 of the Special Act of 16 January 1989 on the financing of the communities and the Regions, amending the rules on non-resident tax and amending the Act of 6 January 2014 on the sixth reform of the State concerning the substances referred to in article 78 of the Constitution, was withdrawn.
S. 67. articles 94 and 95 of the programme law of August 10, 2015 are removed.
S. 68. articles 36 and 42 shall apply from 1 April 2014.
Article 40 is applicable to taxpayers who are entitled to the application of articles 14537 and 539 of the Tax Code income 1992 for contracts covered by these articles and conclude no later than December 31, 2014.
Articles 41, 51 and 62 shall apply from the year 2016.
Article 43 applies to income that are paid or attributed as of 1 January 2015.
Articles 44 and 45 are effective the 2016 tax year.
Article 46 shall apply from the year 2015 article 54 shall apply from 1 January 2016.
Articles 55 and 56 are applicable to income attributed or paid from the date of publication of this Act in the Moniteur belge.
Article 57 shall apply from the 2014 tax year.
Article 58 with regard to the exception of the separate contribution referred to in article 219quater of the 1992 income tax Code, is applicable from the year 2015.
Article 59, 1 °, shall apply from the year 2016.
Articles 60 and 63 are applicable from the 2016 tax year.
Article 61 shall apply from the year 2015.
Article 64 is effective the date of publication in the Moniteur belge of the programme act of June 28, 2013.
Section 5. -Aid agricultural arts. 69. article 38, § 1, paragraph 1, 28 °, the income tax code 1992, inserted by the programme law of December 19, 2014, is replaced by the following: "28 ° in capital and interest subsidies that are paid in respect of the European regulation for State aid to farmers by the competent regional institutions in connection with aid to agriculture to install" start-up or acquisition or the creation of tangible and intangible assets; "."
S.
70 article 171, 4 °, of the same Code, inserted by the programme act of December 19, 2014, is replaced by the following: "4 ° bis. at the rate of 12.5 BW: premiums and payments that are allocated directly to farmers under support schemes "direct payments"instituted by the European regulations in the agricultural sector;".
S. 71. article 217, paragraph 1, 4 °, of the Code, inserted by the programme law of December 19, 2014, is replaced by the following: ' 4 ° 5 p.c. in relation to capital and interest subsidies that are paid in respect of the European regulation for State aid to farmers by the competent regional institutions in connection with aid to agriculture to install " , the start and/or the acquisition or establishment of tangible and intangible assets. "."
S. 72. article 230, paragraph 1, 6 °, of the Code, inserted by the programme law of December 19, 2014, is replaced by the following: "6 ° subsidies in capital and interest that are paid in respect of the EU for State aid, to farmers who are taxpayers referred to in article 227, 1 ° by the competent regional institutions within the framework of aid to agriculture to install" startup and/or the acquisition or the creation of tangible and intangible assets. "."
S. 73. article 246, paragraph 3, of the same Code, inserted by the programme act of December 19, 2014, is replaced by the following: ' by way of derogation from paragraph 1, the rate is set at 5 p.c. in regard to subsidies in capital and interest that are paid in respect of EU rules for State aid to farmers who are taxpayers referred to in article 227 " , 2 °, through relevant regional institutions in the context of the agricultural assistance for installation, startup and/or the acquisition or establishment of tangible and intangible assets. "."
S. 74 articles 69 to 73 shall apply from the year 2016.
Section 6. -Confirmation of decrees s. 75 are confirmed with effect from the date of their respective commencement: 1 ° the royal decree of 10 December 2014 amending, in withholding, AR/CIR 92;
2 ° the royal decree of January 20, 2015, amending, in withholding tax on benefits under pension savings, the AR/CIR 92;
3 ° the royal decree of 23 August 2015 amending Annex III to the AR/CIR 92, in terms of the employment bonus.

4 °. the royal decree of August 23, 2015 for the implementation of article 2, § 1, 13 ° (b), paragraph 2, of the 1992 income tax Code.
CHAPTER 2. -Amendments to the Code of duties and taxes, the registration fees, mortgage and registry Code and the Code of rights of succession article
76. in article 1762, 13 °, of the Code of duties and taxes, as amended by the programme act of 22 June 2012, "referred to in article 65 of the programme act of 22 June 2012" shall be replaced by the words "referred to in article 66 of the programme act of 22 June 2012".
S.
77. article 34 of the Code of registration fees, mortgage and registry, as amended by the Act of June 25, 1973, is repealed.
S. 78 article 162 of the Code of inheritance, the third paragraph is repealed.
CHAPTER 3. -Amendments to act on December 21, 2009 the arrangements for excise duty and non-alcoholic beverages the coffee art. 79. in article 7 of the Act of 21 December 2009 on the arrangements for excise duty of non-alcoholic beverages and coffee, (b), as amended by the law of May 19, 2010, is replaced by the following: "b) waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic drinks falling within code NC 2202 with the exception of drinks made from milk, soy or rice; "."
S.
80. article 20 of the Act is replaced by the following: 'article 20. the manufacture of excisable products must be carried out in a place recognized as establishment of excise.
The reception and detention of such products on which excise duty has not been paid must take place in an establishment of excise duty.
The dispatch of such products on which excise duty has not been paid must also be done from an establishment of excise duty.
The opening and operation of an establishment of excise duty are authorized by the official delegated by the King according to the procedures laid down by the latter.
The King determines what people must be recognized as holder of an establishment of excise duty, as well as the conditions to which they are subjected. "."
S. 81. article 25 of the Act, including the current text will form the 1st paragraph, is supplemented by a paragraph 2, to read as follows: "§ § 2 2" By way of derogation to the § 1, b, first indent, the delivery of excisable products introduced under a suspensive procedure destined for a place of direct delivery situated in the country can take place, the conditions laid down by the King, when this place has been designated by the holder of the establishment of excise.
In this situation, this establishment of excise licensee remains responsible for the formalities imposed on the subject. "."
S. 82. in Chapter 7 of the Act, it is inserted an article 35/3, as follows: "article 35/3. 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. "."
CHAPTER 4. -Amendments to the ordinary law of 16 July 1993 aimed at completing the federal structure of the State Arts. 83. in the ordinary law of 16 July 1993 aimed at completing the Federal State, article 371 structure, amended by the law of March 28, 2007, including the current text will form the 1st paragraph, is supplemented by a paragraph 2, to read as follows: "§ § 2 2" Set the volume of the contribution of packaging products in the § 1 is expressed in hectolitres and litres, litres fractions being neglected. When to impose volume is less than per litre, decilitre fractions are neglected. "."
S. 84. in the ordinary Act, it is inserted an article 372bis, worded as follows: "article 372bis. repayment or remission of the packaging fee is granted under the same forms and conditions as referred to in articles 9 to 12 of the Act of 22 December 2009 on the general arrangements for excise duty to ethyl alcohol and alcoholic beverages with articles 16 to 19 of the Act of 21 December 2009 on the arrangements for excise duty drinks non-alcoholic and non-alcoholic coffee beverages. "."
S. 85. in the ordinary Act of 16 July 1993, it is inserted an article 372ter, worded as follows: "article 372ter. after the recovery of the amount of the contribution of packaging originally due on basis of this law, is only made the recovery of the possible contribution of complementary packaging due, where appropriate via cumulation of various amounts owing in the head of a similarly indebted, if the amount to be recovered exceeds € 10. "."
CHAPTER 5. -Changes in the programme act of 22 June 2012 s. 86 A article 66 of the programme act of 22 June 2012, the following changes 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 ° three paragraphs worded as follows shall be inserted between paragraphs 5 and 6: "by way of derogation from paragraph 2, where there is no taxable period that relates to the tax year 2013 based on article 360 of the 1992 income tax Code, the distinct contribution of 1.75 per cent enrolled at once and without possibility of sprawl at the same time as the tax for the year 2016 taxation, or absence of a taxable period pertain to the 2016 tax year, at the same time as the tax for the tax year 2017 at the latest.
By way of derogation from paragraph 4, where the taxpayer has chosen to spread the assessment referred to in paragraph first over the three years to 2013, 2014 and 2015 taxation and that there is no taxable period which relates to fiscal 2014 tax or the tax year 2015 on the basis of article 360 of the 1992 income tax Code, the balance of the premium not paid 0.60 p.c. of the total amount referred to in paragraph 2 is due in one times and at the same time as the tax for the year 2016, or absence of a taxable period that relates to the year 2016, at the same time as the tax for the year 2017 at the latest.
When following a restructuring operation referred to in article 365 of the 1992 income tax Code, there is not, on the basis of article 360 of the same Code, taxable period that relates to the year 2013 in Chief absorbent or beneficiary companies or Belgian institution referred to in article 211, § 1, paragraph 5 of the same Code , the balance of the non-contribution of 1.75 per cent of the total amount referred to in paragraph 2 is due in the leader of this taxpayer, at once and at the same time as the tax for the year 2016 taxation, or absence of a taxable period that relates to the year 2016, while the tax for the year 2017 at the latest. "."
TITLE 3. -Miscellaneous provisions Chapter 1. -Reform of the Statute of the conservatives in the mortgages Section 1. -Reform of the Statute Art. 87A article 35 of the law of December 16, 1851, on the revision of the mortgages, the introductory sentence of paragraph 1 is replaced by the following: "Under penalty of compensation for all damage to third parties, an entry shall be made ex officio in the registry when the transcript.".
S. 88. in the heading of chapter IX of the Act the words "conservatives" are deleted.
S. 89. article 128 of the Act is replaced by the following: 'article 128. under penalty of compensation for the parties, it can in no case be omitted to records transcripts of acts that are subject to this formality, as well as the listings which are requested in the office of the mortgage.
There is also a right to compensation in the event of absence of mention in the certificates, one or several inscriptions or transcriptions existing, except where the error comes from insufficient designations in the application for the certificate, which can be attributed to the applicant. "."
S. 90 section 130 of the Act, the words "the Conservatives may not deny or delay the transcripts or registration, or the issuance of certificates," shall be replaced by the words "the transcripts or registration, or the issuance of certificates, cannot be denied or delayed,".
S.
91 A section 132 of the Act, the words "on pain of a fine of fifty to a thousand francs for the first contravention. "In case of recidivism, the fine shall be double and the impeachment may even be pronounced, depending on the circumstances, all without prejudice to the damages of the parties, which will be paid before the fine" are repealed.
S. 92A section 133 of the Act are repealed them words "barely, against the curator of fine of five hundred to two thousand francs and damages of the parties, payable also in preference to the fine".
S. 93 article 134 of the Act, the words "operate, at its expense, the rectification of the errors which he had committed," are replaced by the words "operate the rectification of errors which it would be committed, unless a fee is required of the parties concerned,".
S. 94. the Act is supplemented by a chapter XIII, comprising articles 145 and 146, and entitled as follows: "chapter XIII. The Organization of the conservation of the mortgage".
S. 95. in chapter XIII of the Act, inserted by article 84 article be inserted a 145, as follows: "article 145. the public service advertising acts and parts in a mortgage office is provided by designated officials

within the General Administration of patrimonial Documentation for the Federal Public Service Finance. "."
S.
96. in chapter XIII of the Act, inserted by article 84, inserted a section 146, as follows: "article 146. for the execution of mortgage formalities and for the issuance of certificates and copies, it is due compensation to the State.
The King set the rate of such fees and the additional rules relating to their application. "."
S. 97 contractual employees of the Conservatives of mortgages are taken over by the Federal Public Service Finance, with maintenance of all their rights and obligations arising out of the Act, a regulatory order or their contract of employment.
The federal public service finance also includes the financial obligations of custodians of mortgages against pensioners contractual employees and holders to a financial intervention due to the death of their contractual employees.
The King is mandated to set additional rules by which the provisions applicable to staff hired by way of contract of employment by the Federal Public Service Finance may be applied to the members of the staff referred to in the preceding paragraphs.
Section 2. -Provision repealing art.
98 are repealed: 1 ° Act of 21 Ventôse year VII (March 11, 1799) relating to the Organization of the conservation of mortgages, as amended by the law of December 16, 1851, the royal decree of May 15, 1939, the Act of August 9, 1963, the royal decree of 20 July 2000 and the programme act of 24 December 2002;
2 ° article 16 of the law of 24 December 1906, containing the budget of ways and means for the year 1907;
3 ° the salaries of the Conservatives of the mortgages Act of June 10, 1922;
4 ° the Decree of the 18-27 May 1791 on the organisation of the registration fee and other are met;
5 ° the law of the 6 messidor, year VII (June 24, 1799) regarding the mortgage inscriptions on accountants public, etc.
6 ° the opinion of the Conseil d'Etat of February 25, 1808, on the application of articles 2098 and 2121 of the civil Code and the law of September 5, 1807, the treasure of the Crown.
Section 3. -Disposition transitional art. 99 § 1. Article 8 of the Act of 21 Ventôse year VII (March 11, 1799) relating to the Organization of the conversations of mortgages, continue to apply for 10 years with regard to the validity of the deposit after termination of service.
§
2. Article 9 of the Act of 21 Ventôse year VII (March 11, 1799) relating to the Organization of the conversations of mortgages, also applicable rest for 10 years with regard to the home where the proceedings against the Registrar of mortgages can be incurred after the cessation of its function.
Section 4. -Entry into force art. 100. This chapter enter into force 1 January 2017.
The King may set a date of entry into force earlier than referred to in paragraph 1.
CHAPTER 2. -Amendments to the law of 26 December 2013 containing various provisions concerning thematic loans-citizen article 101. in the Dutch text of article 4, paragraph 6, of the law of 26 December 2013 containing various provisions regarding the citizen-ready themes, the word "kasbons" is replaced by the word "kasbonnen".
S. 102. in article 10, paragraph 1, of the Act, "in accordance with article 4" shall be replaced by the words "in accordance with articles 4 and 5".
S. 103. in article 14, § 1, of the Act, the following amendments are made: 1 ° to 1 °, the words "broken down into cash vouchers, term deposits and interbank loans" are replaced by the words "broken down in cash vouchers and term deposits, and the amount of interbank lending";
2 ° to 1 °, the words "article 5" shall be replaced by the words "article 6";
3 ° in the Dutch text of 1 °, the words "artikel 10, § 1" are replaced by the words "article 11, § 1".
4 ° in the Dutch text of 2 °, the words "8 tot 10" shall be replaced by the words "9 tot 11".
S. 104. in article 26 of the Act, the following amendments are made: 1 ° in the paragraph 1, the words "when it can be established that the means of financing by the issuance of cash vouchers or the opening of deposits in accordance with article 4 have been processed and allocated in accordance with articles 6, 7, 10 and 11," are replaced by the words "when one of the provisions referred to in articles 4" 6, 7, 10 and 11 had not been respected, ";
2 ° paragraph 2 is replaced by the following: "the amount owed by the head of the application of the preceding subparagraph credit institutions constitute a tax debt. The establishment, collection, and the collection of this tax debt are operated according to the rules for withholding tax, and in particular those relating to the mode of payment and liability as well as those contained in the provisions of title VII of the Code of the 1992 income tax unless it is waived. ";
3 ° a paragraph, worded as follows, is inserted between paragraph 2 and paragraph 3: "for revenues that have been awarded or be paid before the expiration of the year during which the harvested financial resources, in accordance with article 4, shall be assigned to the financing of eligible projects or the granting of a loan interbank in accordance with article 6, the date of attribution or payment of the income in question shall be the first working day of the month" following the expiry of the period referred to in article 10. ';
4 ° in paragraph 3, renumbered paragraph 4, the words "Rates" are replaced by the words 'The rate'.
S. 105. in article 27 of the Act, the following amendments are made: 1 ° in the paragraph 1, the words "when it can be established that the financial resources collected by the offer of insurance contracts in application of article 5 have been processed and allocated in accordance with articles 7 and 11, § 1" are replaced by the words "when one of the provisions referred to in articles 5" 10 and 11, "has been breached,";
2 ° in paragraph 2 the sentence "his recovery is effected according to the rules applicable to the annual tax on insurance operations" is replaced by the phrase 'its establishment, its perception and its recovery are performed according to the rules applicable to the annual tax on insurance operations.';
3 ° a paragraph, worded as follows, shall be inserted between paragraph 2 and paragraph 3: "this tax debt is payable not later than the 20th of the month following that in which it is established that funds collected by the offer of insurance contracts in application of article 5 have not been processed and allocated in accordance with articles 10 and 11".
CHAPTER 3. -Correction of the Act of April 25, 2014, laying of miscellaneous provisions art. 106. in article 202, § 2, paragraph 1, of the Act of April 25, 2014, on of the various provisions, "section 170" shall be replaced by the words "article 169".
S. 107. article 106 comes into force January 1, 2015.
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: the Minister of finance, J. VAN OVERTVELDT sealed with the seal of the State: the Minister of Justice, K. GARG _ Note (1) House of representatives (www.lachambre.be): Documents: 54-1505.