Posted the: 2015-12-17 Numac: 2015003441 SERVICE PUBLIC FÉDÉRAL FINANCES 6 December 2015. -Act to amend the Code of the tax on the value added (1) PHILIPPE, King of the Belgians, to all, present and to come, hi.
The House of representatives has adopted and we sanction the following: Article 1. This Act regulates a matter referred to in article 74 of the Constitution.
S. 2. in section 56bis, § 1, paragraph 1, of the Code of tax on the value added, inserted by the law of May 15, 2014, '15,000 euros' shall be replaced by the words "25,000 euros".
S. 3. the King puts the Act in force as from 1 January 2016, as soon as the decision by which the Council of the European Union gave permission for this purpose has been notified.
If permission is not obtained or is that for a lower threshold, the King removed this Act and adapts the threshold of article 56bis, § 1, paragraph 1, the Code of the the value added tax from January 1, 2016, in accordance with the threshold referred to in article 285 of Directive 2006/112/EC of the Council of 28 November 2006 on the common system of tax on value added or threshold lower for which permission has been obtained.
Promulgate this Act, order that it be under the seal of the State and published by le Moniteur.
Given in Brussels, December 6, 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: 54-1307.
Full record: 26 November 2015.