Bill Containing Adjustment Of The Budget Of The Ways And Means Of The Budgetary Year 2015 (1)

Original Language Title: Loi contenant l'ajustement du budget des Voies et Moyens de l'année budgétaire 2015 (1)

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Read the untranslated law here: http://www.ejustice.just.fgov.be/cgi/article_body.pl?numac=2015003267&caller=list&article_lang=F&row_id=200&numero=296&pub_date=2015-07-29&dt=LOI&language=fr&fr=f&choix1=ET&choix2=ET&fromtab=+moftxt&trier=publication&sql=dt+=+'LOI'&tri=pd+AS+RANK+

Posted the: 2015-07-29 Numac: 2015003267 FEDERAL PUBLIC SERVICE BUDGET and management 20 July 2015 control. -Bill containing adjustment of the budget of the ways and means of the budgetary year 2015 (1) PHILIPPE, King of the Belgians, to all, present and future, 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. for the fiscal year 2015, current income and the State are reevaluated: for tax revenues, to... EUR 51.449.294.000 for non-tax revenues, to... EUR 3.722.299.000 be together... EUR 55.171.593.000 under Title I of the attached table.
S.
3. for fiscal year 2015, revenue capital are reevaluated: for tax revenues, to... EUR 242.867.000 for non-tax revenues, to... EUR 1.371.449.000 be together... EUR 1.614.316.000 in accordance with title II of the attached table.
S.
4. for fiscal year 2015, the product of borrowings and transactions treated without influence on the net fund balance is re-evaluated at 46.149.087.000 euros, in accordance with title III of the attached table.
S.
5. article 9 of the law of December 19, 2014, containing the Budget of pathways and means of fiscal year 2015 is removed.
S. 6. article 11 of the law of December 19, 2014, containing the Budget of pathways and means of fiscal year 2015 is replaced by the following provision: in accordance with article 53, paragraph 1, 1 °, of the Special Act of 16 January 1989 on the financing of the communities and the regions, as amended by the Special Act of 16 July 1993 aimed at completing the federal structure of the State by the special law of 13 July 2001 on the refinancing of the communities and extension of the tax competences of the regions, by the special law of July 19, 2012, bringing a fair funding of the Brussels Institutions and the special law of 6 January 2014 on reform of the communities and regions, expansion of the fiscal autonomy of the regions and funding of new skills (, and taking into account: a) the allocation referred to in article 4, § 5, of the same special Act of January 16, 1989, the interests of delay, the burden of interest on arrears and tax fines fixed and proportional regional tax referred to in article 3 of this special Act;
(b) in the situation referred to in article 5, § 3, paragraph 2, of the same special law of 16 January 1989, where the Flemish Region provides itself, from the year 1999, the service tax for property tax referred to in article 3, 5 °, of the Special Act;
c) of the situation referred to in article 5, paragraph 3, of the Special Act of 16 January 1989, where: 1) the Walloon Region provides itself, from January 1, 2010, the service tax for regional taxes referred to in article 3, 1 °, 2 ° and 3 °, of the Special Act;
(2) the Walloon Region provides itself, from 1 January 2014, the service tax for regional taxes referred to in article 3, 10 °, 11 ° and 12 °, the same special law;
(3) the Flemish Region ensures itself, from January 1, 2011, the service tax for regional taxes referred to in article 3, 10 °, 11 ° and 12 °, the same special law;
(4) the Flemish Region ensures itself, from January 1, 2015, the service tax for regional taxes referred to in article 3, 4 °, 6 ° to 8 °, of this special Act;
transfers regional tax referred to in article 3 of this special Act, plus interest and penalties referred to above, are estimated for the year 2015 to 141.768.000 budget, EUR for the Flemish Region, 1.885.472.000 EUR for the Walloon Region and 1.338.810.000 EUR for the Brussels-Capital Region.
S. 7. article 12 of the law of December 19, 2014, containing the Budget of pathways and means of fiscal year 2015 is replaced by the following provision: in accordance with article 53, paragraph 1, 2 °, of the Special Act of 16 January 1989 on the financing of the communities and the regions, as amended by the Special Act of 16 July 1993 aimed at completing the federal structure of the State by the special law of 13 July 2001 on the refinancing of the communities and extension of the tax competences of the regions, by the special law of July 19, 2012, bringing a fair funding of the Brussels Institutions and the special law of 6 January 2014 on reform of financing of the communities and regions, enlargement of the fiscal autonomy of the regions and funding of new skills and taking into account (: a) of the Act of 23 May 2000 laying down the criteria referred to in article 39, § 2, of the Special Act of 16 January 1989;
(b) the amount referred to in article 81quinquies, § 2, of the same special law of 16 January 1989, that is worn in deduction of the part attributed by the product of the the value added tax referred to in article 40quinquies of the Special Act and attributed to the Flemish community;
c) the amount of transition referred to in article 48/1, §§ 1 and 4, of the same special law of 16 January 1989 for the Flemish community and the French community, which is, in accordance with article 48/1, § 5, of the Special Act: 1) door in deduction of the part assigned to the proceeds from the tax of the federal natural persons referred to in article 47/2 of the Special Act and granted respectively to the Flemish community and in the French community, if the amount of transition is positive, 2) added to the part assigned the proceeds from the tax of federal natural persons referred to in article 47/2 of the same Act special and granted respectively to the Flemish community and the French community, if the amount of transition is negative;
(d) of the contribution of accountability laid down in article 65quinquies, the same special law of 16 January 1989 for the Flemish community and the French community which is deducted from the part assigned to the proceeds from the tax of the federal natural persons referred to in article 47/2 of the Special Act and granted respectively to the Flemish community and the French community;
e) balance final count of FY 2014 of the assigned parts of the proceeds from the tax of natural persons and the proceeds of VAT and referred to in articles 41 and 46 to 47bis, of the same special Act of January 16, 1989;
transfers in assigned parts of the product of the value added tax and the product of federal personal income tax referred to in article 36 of the same special law are estimated for fiscal year 2015, 13.568.769.229 EUR for the Flemish community and EUR 9.019.528.277 for the French community.
Pursuant to section 60 of the Act of 31 December 1983 of institutional reforms for the German-speaking community, last amended by the Act of 19 April 2014, and considering: has) the amount of transition referred to in article 58novodecies, § 1, of the Act of December 31, 1983, for the German-speaking community, which is, in accordance with article 58novodecies, § 3, of the Act ((: 1) door in deduction of the part assigned to the proceeds from the tax of the federal natural persons referred to in article 58nonies of the Act and given to the German-speaking community, so the amount of transition is positive, 2) added to the part assigned the proceeds from the tax of federal natural persons referred to in article 58nonies, of the Special Act and given to the German-speaking community If the amount of transition is negative;
(b) contribution accountability referred to in article 60quater, of the Act of December 31, 1983, for the German-speaking community which is brought in deduction of the assigned part of the proceeds from the tax of the federal individuals referred to in article 58nonies, of the Act and granted to the German-speaking community;
(c) balance final count of FY 2014 of the federal general allocation referred to in articles 58 to 58septies, the Act of 31 December 1983 and the balance final statement of this same fiscal year in part attributed to the proceeds from the tax of natural persons referred to in article 58octies, of the Act of 31 December 1983;
transfers in assigned parts of the product of the value added tax and the product of federal personal income tax which are referred to in articles 58nonies to 58undecies of the Act are estimated for fiscal year 2015, at 143.330.302 EUR for the German-speaking community.
S.
8. article 13 of the law of December 19, 2014, containing the Budget of pathways and means of fiscal year 2015 is replaced by the following provision: in accordance with articles 53, paragraph 1, 3 °, 64quater and 64quinquies of the Special Act of 16 January 1989 on the financing of the communities and the regions, as amended by the Special Act of 16 July 1993 aimed at completing the federal structure of the State by the special law of 13 July 2001 on the refinancing of the communities and extension of the tax competences of the regions, by the special law of July 19, 2012, bringing a fair funding of the Brussels Institutions and the special law of 6 January 2014 on reform of the communities and regions, expansion of the fiscal autonomy of the regions and funding of new skills (, transfers in the assigned part of the product of federal tax of natural persons referred to in articles 35octies to 35decies, 64quater and 64quinquies of this same special law of 16 January 1989, taking into account: has) the amount of transition referred to in article 48/1, §§

2 and 4 of the Special Act of 16 January 1989 for the Flemish Region, the Walloon Region and the Brussels-Capital Region which is, in accordance with article 48/1, § 5, of the Special Act: 1) door in deduction of the assigned part of the proceeds from the tax of the federal individuals referred to in articles 35octies to 35decies of the Special Act and granted respectively to the Flemish Region (the Walloon Region and the Region of Brussels - capital, if the amount of transition is positive, 2) added to the part assigned the proceeds from the tax of the federal natural persons referred to in articles 35octies to 35decies of the Special Act and granted respectively to the Flemish Region, the Walloon Region and in the Brussels-Capital Region, if the amount of transition is negative;
(b) amounts referred to in article 64quater, § 3, paragraph 1 of the special law of 16 January 1989 which are deducted the assigned part of the proceeds from the tax of the federal individuals referred to in article 35decies, the Act granted respectively to the Flemish Region and the Walloon Region and special;
(c) accountability contribution referred to in article 65quinquies of the same special law of 16 January 1989 for the Flemish Region, the Walloon Region and the Brussels-Capital Region which is deducted from the part assigned to the proceeds from the tax of the federal natural persons referred to in articles 35octies to 35decies of the Special Act and granted respectively to the Flemish Region the Walloon Region and in the Brussels-Capital Region;
(d) balance final count of FY 2014 of the assigned parts of the proceeds from the tax of natural persons referred to in articles 33, § 4, 35octies, 33bis and 48 of the same special Act of January 16, 1989;
are estimated for fiscal year 2015, 2.807.198.941 EUR for the Flemish Region, 2.699.891.522 EUR for the Walloon Region and 1.116.089.821 EUR for the Brussels-Capital Region.
S. 9. article 14 of the law of December 19, 2014, containing the Budget of pathways and means of fiscal year 2015 is replaced by the following provision: the transfers of tax revenues of the regions referred to in article 2A of the Special Act of 16 January 1989 on the financing of the communities and the regions, as amended by the Special Act of 16 July 1993 aimed at completing the federal structure of the State by the special law of 13 July 2001 on the refinancing of the communities and extension of the tax competences of the regions, by the special law of July 19, 2012, bringing a fair funding of the Brussels Institutions and the special law of 6 January 2014 on reform of the communities and regions, expansion of the fiscal autonomy of the regions and funding of new skills are estimated for fiscal year 2015, 156.989.979 EUR for the Flemish Region, 43.901.623 EUR for the Walloon Region and 12.845.606 EUR for the Brussels-Capital Region.
S. 10. article 15 of the law of December 19, 2014, containing the Budget of pathways and means of fiscal year 2015 is replaced by the following provision: the transfers referred to in articles 54/1 and 54/2 of the Special Act of 16 January 1989 on the financing of the communities and the regions, as amended by the Special Act of 16 July 1993 aimed at completing the federal structure of the State by the special law of 13 July 2001 on the refinancing of the communities and extension of the tax competences of the regions, by the special law of July 19, 2012, bringing a fair funding of the Brussels Institutions and the special law of 6 January 2014 on reform of the communities and regions, expansion of the fiscal autonomy of the regions and funding of new skills , in tax of regional natural persons referred to in article 5/1, § 1, of the same special Act of January 16, 1989, after deduction of the discounts and tax referred to in article 5/5 tax credits, § 4, of the Special Act, are estimated for fiscal year 2015, EUR 5.197.188.313 for the Flemish Region to 2.337.367.546 EUR 727.843.501 EUR for the Brussels-Capital Region and the Walloon Region.
S. 11. article 16 of the law of December 19, 2014, containing the Budget of pathways and means of fiscal year 2015 is replaced by the following provision: the granted federal transfer to the common Community Commission in the assigned part of the proceeds from the physical persons tax referred to in article 65 § 1, 2 ° 1 in § 6, the special law of 16 January 1989 on the financing of the communities and regions as amended by the Special Act of 16 July 1993 aimed at completing the federal structure of the State, by the special law of 13 July 2001 on the refinancing of the communities and extension of the tax competences of regions, by the special law of July 19, 2012, bringing a fair funding of the Brussels Institutions and the special law of 6 January 2014 on the reform of the financing of the communities and regions (, enlargement of the fiscal autonomy of the regions and funding of new skills, is estimated for fiscal year 2015 to zero EUR, account: a) the amount of transition referred to in article 48/1, §§ 1 to 4, of the Special Act of 16 January 1989 for the common Community Commission which is, in accordance with article 48/1, § 5, of the Special Act (: 1) deducted from the part attributed income tax federal natural persons referred to in article 65 of the same Act special and granted to the Community Commission joint, and possibly is deducted from the allocations referred to in articles 47/8 and 47/7 of the same Act special and granted to the Joint Community Commission if the amount of transition is positive;
(2) added to the part attributed the tax of the federal natural persons referred to in article 65 of the Special Act and granted to the Joint Community Commission, if the amount of transition is negative;
(b) of the contribution of accountability laid down in article 65quinquies, of the same special law of 16 January 1989 for the common Community Commission which is paid as a deduction in part attributed the tax of the federal natural persons referred to in article 65 of the same Act special and granted to the common Community Commission, possibly is deducted from the allocations referred to in articles 47/8 and 47/7 of the same Act special and granted to the Commission Community common.
S.
12. article 17 of the law of December 19, 2014, containing the Budget of pathways and means of fiscal year 2015 is replaced by the following provision: the transfer attributed part of the product of federal tax of natural persons referred to in articles 65bis and 65ter of the Special Act of 16 January 1989 on the financing of the communities and regions as amended by the Special Act of 16 July 1993 aimed at completing the federal structure of the State, by the special law of 13 July 2001 on the refinancing of the communities and extension of the tax competences of regions, by the special law of July 19, 2012, bringing a fair funding of the Brussels Institutions and the special law of 6 January 2014 on the reform of the financing of the communities and regions (, enlargement of the tax of the regions autonomy and funding of new skills, is, taking into account: has) the contribution of accountability under article 65quinquies of the same special Act of January 16, 1989, for the Community Committee French which is carried in deduction of the part assigned to the proceeds from the tax of the federal natural persons referred to in article 65bis the Act granted to the French Community Commission and special;
b) balance final count of FY 2014 of the part assigned to the proceeds from the tax of natural persons referred to in articles 65bis and 65ter, of the same special Act of January 16, 1989;
estimated for the year fiscal 2015 to 61.085.579 EUR 15.306.941 EUR for the Community Commission Flemish and the French Community Commission.
S. 13. article 18 of the law of December 19, 2014, containing the Budget of the ways and means of fiscal year 2015 is replaced by the following provision: the transfer in part attributed to the proceeds from the tax of federal natural persons referred to in article 46bis from the Special Act of 12 January 1989 relating to Brussels institutions, as amended by the Special Act of July 13, 2001 on the transfer of various powers to the regions and communities by the special law of 13 July 2001 on the refinancing of the communities and extension of the taxation powers of the regions, by the special law of July 19, 2012, amending article 16bis of the Special Act of 8 August 1980 institutional reforms and article 5bis of the Special Act of 12 January 1989 relating to Brussels Institutions and by the sixth reform of the State Act of January 6, 2014 , for the fiscal year 2015, including the final balance of the count of FY 2014, is estimated at EUR 35.902.141.
S. 14. this Act comes into force the day of its publication in the Moniteur belge.
Promulgate this Act, order that it be under the seal of the State and published by le Moniteur.
Given to Brussels, July 20, 2015.
PHILIPPE by the King: the Minister for the Budget, H. JAMAR the Minister of finance, J. VAN OVERTVELDT. the Minister of Justice, K. GARG _ Note (1) House of representatives (www.lachambre.be) Documents: No. 54 1026 - 2014/2015.
Account

made full: 24 June and 1 July 2015.

For the consultation of the table, see image