belgiquelex.be - Carrefour Bank of Legislation
6 DECEMBER 2015. - An Act to amend the Value Added Tax Code (1)
PHILIPPE, King of the Belgians,
To all, present and to come, Hi.
The House of Representatives adopted and sanctioned the following:
. This Act regulates a matter referred to in Article 74 of the Constitution.
Art. 2. In Article 56bis, § 1er
, of the Value-Added Tax Code, inserted by the law of May 15, 2014, the words "15.000 euros" are replaced by the words "25.000 euros".
Art. 3. The King shall enter into force from 1er
January 2016, as soon as the decision by which the Council of the European Union authorized this effect was notified.
If the authorization is not obtained or is only obtained for a lower threshold, the King withdraws this Act and adjusts the threshold of Article 56bis, § 1er
, value added tax code from 1er
January 2016 in accordance with the threshold referred to in section 285 of Council Directive 2006/112/EC of 28 November 2006 relating to the common value-added tax system or the lower threshold for which the authorization was obtained.
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 6 December 2015.
By the King:
Minister of Finance,
J. VAN OVERTVELDT
Seal of the state seal:
Minister of Justice,
(1) House of Representatives (www.lachambre.be):
Documents: 54- 1307.
Full report: November 26, 2015.