belgiquelex.be - Carrefour Bank of Legislation 20 JULY 2015. - Act containing the adjustment of the Ways and Averages of the 2015 Budget Year (1)
PHILIPPE, King of the Belgians,
To all, present and to come, Hi.
The House of Representatives adopted and sanctioned the following:
Article 1
er. This Act regulates a matter referred to in Article 74 of the Constitution.
Art. 2. For the 2015 fiscal year, current state revenues are reassessed:
For tax revenues, at . . . . EUR 51.449.294.000
For non-tax revenues, to . . . . . EUR 3.722.299.000
Be together. EUR 55.171.593.000
in accordance with Part I of the attached table.
Art. 3. For the 2015 fiscal year, capital revenues are reassessed:
For tax revenues, at . . . . . EUR 242.867.000
For non-tax revenues, to . . . . . EUR 1.371.449.000
Be together. EUR 1.614.316.000
in accordance with Part II of the attached table.
Art. 4. For the fiscal year 2015, the proceeds of borrowings and transactions assimilated without influence on the net balance to be financed are reassessed to 46.149.087.000 euros, in accordance with Title III of the attached table.
Art. 5. Section 9 of the Act of 19 December 2014 containing the Ways and Means Budget of the 2015 Budget Year is deleted.
Art. 6. Section 11 of the Act of 19 December 2014 containing the Ways and Means Budget of the 2015 Budget Year is replaced by the following provision:
Pursuant to Article 53, paragraph 1
er, 1°, of the special law of 16 January 1989 on the financing of communities and regions, as amended by the special law of 16 July 1993 to complete the federal structure of the State, by the special law of 13 July 2001 on the refinancing of communities and the extension of the fiscal powers of the regions, by the special law of 19 July 2012 on the fair financing of the Brussels Institutions and by the special law of 6 January 2014 on the reform of the financing of the regions and the
(a) the award referred to in Article 4, § 5, of the same special law of 16 January 1989 of the interest of delay, the charge of the interests of moratoriums, and fixed and proportional tax fines on the regional taxes referred to in Article 3 of that special law;
(b) the situation referred to in Article 5, § 3, paragraph 2, of the same special law of 16 January 1989, in which the Flemish Region itself provides, from the 1999 taxation year, the real estate tax service referred to in Article 3, 5°, of that same special law;
(c) the situation referred to in Article 5, § 3, of the same special law of 16 January 1989, where:
1) the Walloon Region provides itself, from 1
er January 2010, the regional tax service referred to in Article 3, 1°, 2° and 3°, of the same special law;
2) the Walloon Region provides itself, from 1
er January 2014, the regional tax service referred to in Article 3, 10°, 11° and 12°, of the same special law;
3) Flemish Region provides itself, from 1
er January 2011, the regional tax service referred to in Article 3, 10°, 11° and 12° of the same special law;
4) the Flemish Region provides itself, from 1
er January 2015, the regional tax service referred to in Article 3, 4°, 6° to 8°, of the same special law;
regional tax transfers referred to in Article 3 of the same special law, plus the above-mentioned interests and fines, are estimated for the fiscal year 2015 at 141,768,000 EUR for the Flemish Region, at 1.885,472,000 EUR for the Walloon Region and 1.338.810,000 EUR for the Brussels Capital Region.
Art. 7. Section 12 of the Act of 19 December 2014 containing the Ways and Means Budget of the 2015 Budget Year is replaced by the following provision:
Pursuant to Article 53, paragraph 1
er, 2°, of the special law of 16 January 1989 on the financing of communities and regions, as amended by the special law of 16 July 1993 to complete the federal structure of the State, by the special law of 13 July 2001 on the refinancing of communities and the extension of the fiscal powers of the regions, by the special law of 19 July 2012 on the fair financing of the Brussels Institutions and by the special law of 6 January 2014 on the reform of the financing of the regions and the
(a) the Act of 23 May 2000 establishing the criteria referred to in Article 39, § 2, of the same special law of 16 January 1989;
(b) the amount referred to in article 81quinquies, § 2, of the same special law of 16 January 1989, which is deducted from the assigned portion of the proceeds of the value added tax referred to in article 40quinquies of the same special law 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 for the French Community which is, in accordance with Article 48/1, § 5, of the same special law:
(1) deducted from the assigned portion of the income from the tax of the federal natural persons referred to in section 47/2 of the same special law and granted respectively to the Flemish Community and the French Community, if the transition amount is positive,
(2) added to the assigned portion of the product of the tax of the federal natural persons referred to in section 47/2 of the same special law and granted respectively to the Flemish Community and the French Community, if the transition amount is negative;
(d) the contribution of accountability referred to in section 65quinquies, the same special law of 16 January 1989 for the Flemish Community and the French Community, which is deducted from the assigned portion of the income of the tax of the federal natural persons referred to in section 47/2 of the same special law and granted respectively to the Flemish Community and the French Community;
(e) the final balance of the 2014 budget year's count of the assigned portions of the proceeds of the tax of natural persons and the proceeds of the T.V.A. referred to in sections 41 and 46 to 47bis of the same special law of 16 January 1989;
transfers in respect of the assigned portions of the value added tax and the proceeds of the tax of the federal natural persons referred to in section 36 of the same special law are estimated for the 2015 fiscal year at 13.568.769.229 EUR for the Flemish Community and 9.019.528.277 EUR for the French Community.
Pursuant to Article 60 of the Law of 31 December 1983 of Institutional Reforms for the German-speaking Community, recently amended by the Law of 19 April 2014, and taking into account:
(a) the amount of transition referred to in article 58novodecies, § 1
erthe same Act of 31 December 1983 for the German-speaking Community, which is, in accordance with Article 58novodecies, § 3, of the same Law:
(1) deducted from the assigned portion of the income from the tax of the federal natural persons referred to in section 58nonies of the Act and granted to the German-speaking Community, if the transition amount is positive,
(2) added to the assigned portion of the product of the tax of the federal natural persons referred to in section 58nonies of the same special law and granted to the German-speaking Community, if the transition amount is negative;
(b) the contribution of accountability referred to in Article 60quater of the same Act of 31 December 1983 for the German-speaking Community, which is deducted from the assigned portion of the income of the tax of the federal natural persons referred to in Article 58nonies of the same Act and granted to the German-speaking Community;
(c) the final balance of the 2014 budget year's count of the federal general endowment referred to in sections 58 to 58septics, the same Act of 31 December 1983 and the final balance of the debit of that same fiscal year of the assigned portion of the tax of the natural persons referred to in section 58octies, of the same Act of 31 December 1983;
transfers in respect of the assigned portions of the value-added tax and the proceeds of the tax of the federal natural persons referred to in sections 58nonies to 58undecies of the same law are estimated for the 2015 fiscal year at 143,330,302,2 EUR for the German-speaking Community.
Art. 8. Section 13 of the Act of 19 December 2014 containing the Ways and Means Budget of the 2015 Budget Year is replaced by the following provision:
In accordance with articles 53, paragraph 1
er, 3°, 64quater and 64quinquies of the special law of 16 January 1989 relating to the financing of communities and regions, as amended by the special law of 16 July 1993 to complete the federal structure of the State, by the special law of 13 July 2001 relating to the refinancing of the communities and the extension of the fiscal powers of the regions, by the special law of 19 July 2012 on the fair financing of the Brussels Institutions and by the special law of 6 January 2014
(a) the amount of transition referred to in section 48/1, paragraphs 2 and 4, of the same special law of 16 January 1989 for the Flemish Region, the Walloon Region and the Brussels-Capital Region which is, in accordance with section 48/1, § 5, of the same special law:
(1) deducted from the assigned portion of the tax of the federal natural persons referred to in sections 35octies to 35decies, the same special law and granted respectively to the Flemish Region, the Walloon Region and the Brussels-Capital Region, if the transition amount is positive,
(2) added to the assigned portion of the product of the tax of the federal natural persons referred to in sections 35octies to 35decies, the same special law and granted respectively to the Flemish Region, the Walloon Region and the Brussels Capital Region, if the transition amount is negative;
(b) amounts referred to in Article 64quater, § 3, paragraph 1
er, of the special law of 16 January 1989 which is deducted from the assigned portion of the tax of the federal natural persons referred to in section 35decies, the same special law and granted respectively to the Flemish Region and the Walloon Region;
(c) the contribution of accountability referred to in Article 65quinquies, 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 assigned portion of the income of the tax of the federal natural persons referred to in sections 35octies to 35decies, of the same special law and granted respectively to the Flemish Region, the Walloon Region and
(d) the final balance of the 2014 budget year count of the assigned portions of the proceeds of the tax of natural persons referred to in sections 33, § 4, 35octies, 33bis and 48 of the same special law of 16 January 1989;
are estimated for the 2015 fiscal year at 2.807.198.941 EUR for the Flemish Region at 2.699.891.522 EUR for the Walloon Region and 1.116.089.821 EUR for the Brussels Capital Region.
Art. 9. Section 14 of the Act of 19 December 2014 containing the Ways and Means Budget of the 2015 Budget Year is replaced by the following provision:
Transfers in respect of non-fiscal revenues from the regions referred to in Article 2bis, of the special law of 16 January 1989 relating to the financing of communities and regions, as amended by the special law of 16 July 1993 to complete the federal structure of the State, by the special law of 13 July 2001 on refinancing of the communities and extension of the fiscal competences of the regions, by the special law of 19 July 2012 with just financing of the Brussels Institutions
Art. 10. Section 15 of the Act of 19 December 2014 containing the Ways and Means Budget of the 2015 Budget Year is replaced by the following provision:
Transfers referred to in sections 54/1 and 54/2 of the special law of 16 January 1989 relating to the financing of communities and regions, as amended by the special law of 16 July 1993 to complete the federal structure of the State, by the special law of 13 July 2001 concerning the refinancing of the communities and the extension of the tax powers of the regions, by the special law of 19 July 2012 on the fair financing of the Brussels Institutions and by the special law of 6 January 2014
er, of the same special law of 16 January 1989, after deduction of the tax reductions and tax credits referred to in Article 5/5, § 4, of the same special law, are estimated, for the fiscal year 2015, to 5.197.188.313 EUR for the Flemish Region, to 2.337.367.546 EUR for the Walloon Region and to 727.843.501 EUR for the Brussels Capital Region.
Art. 11. Section 16 of the Act of 19 December 2014 containing the Ways and Means Budget of the 2015 Budget Year is replaced by the following provision:
The transfer to the Joint Community Commission in respect of the assigned portion of the income of the tax of the federal natural persons referred to in section 65, § 1
er, 2° /1 in § 6, the special law of 16 January 1989 on the financing of communities and regions, as amended by the special law of 16 July 1993 to complete the federal structure of the State, by the special law of 13 July 2001 on refinancing of the communities and extension of the fiscal competences of the regions, by the special law of 19 July 2012 on the fair financing of the Brussels Institutions and by the special law of 6 January 2014 on the reform of the tax regions
(a) the amount of transition referred to in Article 48/1, §§ 1
er in 4, the same special law of 16 January 1989 for the Joint Community Commission which is, in accordance with article 48/1, § 5, of the same special law:
(1) deduct from the assigned portion of the tax of the federal natural persons referred to in section 65 of the same special law and granted to the Joint Community Commission, and possibly deducted from the endowments referred to in sections 47/8 and 47/7 of the same special law and granted to the Joint Community Commission, if the transition amount is positive;
(2) added to the assigned portion of the tax of federal natural persons referred to in section 65 of the same special law and granted to the Joint Community Commission, if the transition amount is negative;
(b) the contribution of accountability referred to in section 65quinquies, of the same special law of 16 January 1989 for the Joint Community Commission which is deducted from the assigned portion of the tax of federal natural persons referred to in section 65 of the same special law and granted to the Joint Community Commission, and possibly deducted from the endowments referred to in sections 47/8 and 47/7 of the same special law and granted to the Joint Community Commission.
Art. 12. Section 17 of the Act of 19 December 2014 containing the Ways and Means Budget of the 2015 Budget Year is replaced by the following provision:
The transfer in respect of the assigned portion of the income of the tax of the federal natural persons referred to in sections 65bis and 65ter of the special law of 16 January 1989 on the financing of communities and regions, as amended by the special law of 16 July 1993 to complete the federal structure of the State, by the special law of 13 July 2001 on the refinancing of the communities and the extension of the tax powers of the regions, by the special law of 19 July 2012
(a) the contribution of accountability referred to in section 65quinquies, of the same special law of 16 January 1989 for the French Community Commission, which is deducted from the assigned portion of the income of the tax of federal natural persons referred to in section 65bis, of the same special law and granted to the French Community Commission;
(b) the final balance of the 2014 budget year's count of the assigned portion of the natural person's tax income referred to in sections 65bis and 65ter of the same special law of 16 January 1989;
Estimated for the 2015 budget year at 61.085.579 EUR for the French Community Commission and 15.306.941 EUR for the Flemish Community Commission.
Art. 13. Section 18 of the Act of 19 December 2014 containing the Ways and Means Budget of the 2015 Budget Year is replaced by the following provision:
The transfer in respect of the assigned portion of the income of the tax of the federal natural persons referred to in section 46bis of the special law of 12 January 1989 on the Brussels institutions, as amended by the special law of 13 July 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 tax powers of the regions, by the special law of 19 July 2012 amending
Art. 14. This Act comes into force on the day of its publication in the Belgian Monitor.
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels, 20 July 2015.
PHILIPPE
By the King:
The Minister of Budget,
H. JAMAR
Minister of Finance,
J. VAN OVERTVELDT
Minister of Justice,
K. GEENS
____
Note
(1) House of Representatives
(www.lachambre.be)
Documents: No. 54 1026 - 2014/2015.
Full report: 24 June and 1
er July 2015.
For the consultation of the table, see image