belgiquelex.be - Carrefour Bank of Legislation

24 MARCH 2015. - Act to adapt title 3 of the Act of 15 May 2014 to implement the competitiveness, employment and recovery pact and sections 275⁸ and 275⁹ of the Income Tax Code 1992 to Regulation (EU) No 651/2014 of the Commission of 17 June 2014 declaring certain categories of aids compatible with the domestic market pursuant to Articles 107 and 108 of the Treaty (1)

PHILIPPE, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
CHAPTER 1^er. - General provision
Article 1^er. This Act regulates a matter referred to in Article 74 of the Constitution.
CHAPTER 2. - Amendments to the Act of 15 May 2014 implementing the competitiveness, employment and recovery pact
Art. 2. In Article 14 of the Act of 15 May 2014 implementing the Competitiveness, Employment and Recovery pact, the words "Regulation (EC) No 800/2008 of the Commission of 6 August 187 declaring certain categories of aid compatible with the common market pursuant to Articles 87 and 88 of the Treaty, which is published in the Official Journal L 214 of 9 August 2008" are replaced by the words "Regulation (EU) No.
Art. 3. In section 16, paragraph 3, of the Act, the following amendments are made:
(a) the words "maximum number" are replaced by the words "maximum four";
(b) the sentence "The aid area shall cover a maximum area of km² and understand a maximum number of inhabitants." is replaced by the phrase "By region, these aid areas and provided that their application period is not yet expired or that it is not terminated prematurely, can only cover a maximum area of 2,000 km² and understand that a maximum of 200,000 inhabitants. ";
(c) the phrases "The number of collective dismissals, the area and the number of inhabitants maxima will be established by the King by decree deliberately in the Council of Ministers. The King will seize the Legislative Chambers immediately if they are gathered, if not at the opening of their next session, of a bill to confirm the orders made pursuant to this paragraph. Such orders cease to produce their effects if they have not been confirmed by law within two years of the date of their entry into force. Confirmation is retroactive to that date." are repealed.
CHAPTER 3. - Amendments to the Income Tax Code 1992
Art. 4. Article 275⁸§ 1^er, from the Income Tax Code 1992, reinstated by the Act of 15 May 2014, the following amendments are made:
(a) in paragraph 1^er, the words "a certain percentage" are replaced by the words "25 p.c."
(b) in paragraph 1^er the phrases "This percentage will be determined by the King by order deliberately in the Council of Ministers. The King will seize the Legislative Chambers immediately if they are gathered, if not at the opening of their next session, of a bill to confirm the orders made pursuant to this paragraph. Such orders cease to produce their effects if they have not been confirmed by law within two years of the date of their entry into force. Confirmation is retroactive to that date." are repealed;
(c) It shall be inserted between paragraphs 2 and 3, a paragraph which reads as follows:
"This waiver of payment of the professional pre-payment cannot be applied by an employer for which there is an unexecuted recovery order issued in a decision of the European Commission declaring aids granted by an illegal and incompatible member state with the domestic market. ";
(d) in paragraph 3, which becomes paragraph 4, the words "new employment" are replaced by the words "new workstation";
(e) in paragraph 3, which becomes paragraph 4, the words "this employment has been maintained for at least three years" are replaced by the words "this new workstation has been maintained at least for a period of three years and has fulfilled the condition referred to in § 4, paragraph 2, during that period";
(f) in paragraph 4, which becomes paragraph 5, the words "of the period referred to in the preceding paragraph" are replaced by the words "of the reporting period referred to in paragraph 4";
(g) in paragraph 4, which becomes paragraph 5, the words "employment" are replaced by the words "workstation";
(h) in paragraph 4, which becomes paragraph 5, the words "was maintained during the prescribed period" are replaced by the words "was maintained during the minimum three-year period referred to in paragraph 4";
(i) in paragraph 4, which becomes paragraph 5, the words "of the taxable period during which the said period is expired" are replaced by the words "of the month during which the minimum period of maintenance is expired";
(j) paragraph 5, which becomes paragraph 6, is replaced by the following:
"The payment exemption is limited by investment to a maximum of 7.5 million euros."
(k) the paragraph shall be supplemented by a paragraph reading:
"A licensed business for acting work that makes one or more interim employees available to an employer referred to in paragraph 1^er, and who assigns compensation for those interims who meet the conditions set out in § 4, may instead benefit from the temporary dispensation of the professional pre-payment. In this case, the employer and the registered business for acting work provide the evidence referred to in § 4, paragraph 5.".
Art. 5. Article 275⁸, § 2, of the same Code, restored by the law of 15 May 2014, the following amendments are made:
(a) in paragraph 1^er, the words "for the last or the penultimate period and for at least two consecutive tax periods occupies" are replaced by the words "occupancy for at least two of the last three closed tax periods prior to the taxable period during which the form as referred to in § 5 was validly submitted" and the words "in full-time equivalents" are inserted between the words "less than 250 persons" and the words
(b) in paragraph 2, the words "The provisions of" are replaced by the words "If the employer is a corporation, the provisions of";
(c) in paragraph 5, the words "when the form is submitted as referred to in paragraph 5" are inserted between the words "rights of vote is exercised" and the words "directly or indirectly";
(d) in the first draw of paragraph 6, the words "for which a declaration" are replaced by the words "for which, at the time of the handover of the form as referred to in § 5, a statement" and the words "whose management" are replaced by the words "whose management at that time";
(e) in the second draw of paragraph 6, the words "for which a procedure" are replaced by the words "for which, at the time of delivery of the form as referred to in § 5, a procedure";
(f) in the third draw of paragraph 6, the words "who is one" are replaced by the words "who is, at the time of delivery of the form as referred to in § 5, one";
(g) in the fourth draw of paragraph 6, the words "whose subsequently" are replaced by the words "whose, at the time of delivery of the form as referred to in § 5, thereafter" and the words "and whose loss in the last twelve months before the investment referred to in § 1^er is more than one quarter of the fixed share of social capital" are repealed;
(h) Paragraph 6 is supplemented by a dash written as follows:
"- who, at the time of the submission of the form as referred to in § 5, received aids that were considered compatible by the European Commission with community guidelines regarding State aids to the rescue and restructuring of enterprises in difficulty of 1^er October 2004 (OJ C 244) and in case of rescue assistance has not yet refunded the loan or terminated the warranty or in case of restructuring assistance is still subject to the restructuring plan. ".
Art. 6. Article 275⁸, § 3, of the same Code, restored by the law of 15 May 2014, the following amendments are made:
(a) it shall be inserted between paragraphs 3 and 4, a paragraph which reads as follows:
"For the purposes of this section, a place of activity, geographically identifiable by an address, where an activity is exercised or will be carried out at least one activity of the enterprise. ";
(b) the first and second dash of paragraph 4, which becomes paragraph 5, are repealed;
(c) in the third dash of paragraph 4, which becomes the first dash of paragraph 5, the words "Regulation (EC) No 104/2000 of the Council of 17 December 1999 concerning the joint organization of markets in the sector of fishery and aquaculture" are replaced by the words "Regulation (EU) No 1379/2013 of the European Parliament and of the Council of 11 December 2013 concerning the joint organization of markets in the
(d) the fourth indent of paragraph 4, which becomes the second indent of paragraph 5, is replaced as follows:
"- the production of agricultural products listed in Annex I to the Treaty on the Functioning of the European Union without any other operation that alters the nature of these products. ";
(e) the fifth, sixth and seventh dash of paragraph 4, which becomes paragraph 5, are repealed.
Art. 7. Article 275⁸, § 4, of the same Code, restored by the law of 15 May 2014, the following amendments are made:
(a) in paragraph 1^er, the words "a new job" are replaced by the words "a new job";
(b) in paragraph 1^er, the words "and occupied" are inserted between the words "following this investment" and the words "within 36 months";
(c) in paragraph 2, the words "A job" are replaced by the words "A workstation";
(d) in paragraph 2, in the Dutch text, the word "vestiging" is replaced by the word "inrichting";
(e) in paragraph 2, the word "workers" is replaced by the words "workers in full-time equivalents";
(f) in paragraph 2, the words "new jobs" are replaced by the words "new workstations in full-time equivalents";
(g) in paragraph 3, the words "any employment is considered" are replaced by the words "all workstations are considered";
(h) in paragraph 4, the words "new employment" are replaced by the words "new workstation";
(i) in paragraph 5, the words "at the conditions provided for in this paragraph" shall be replaced by the words "at the conditions provided for in this paragraph and paragraph 1 respectively.^er of this Article or Article 275⁹".
Art. 8. Article 275⁸, § 5, of the same Code, restored by the law of 15 May 2014, the following amendments are made:
(a) in paragraph 1^er, the words "at the latest" are replaced by the words "before";
(b) in paragraph 1^er, the words "that mention the necessary data relating to the draft and financing of the investment, the expected accomplishment of the investment and the expected number of complementary jobs" are replaced by the words "where are the necessary data or declarations relating to the identity and activity of the employer, the project and the execution of the investment, on the date of commencement and expected realization of the investment and
(c) paragraph 1^er is supplemented by the following sentences: "In the form, the employer describes the expected complementary workstations, a description of the relationship between these jobs and investment. In the form, the employer also estimates the salary costs associated with these expected complementary workstations and calculates the disbursement exemption that will be applied to these salaries. ";
(d) inserted between subparagraphs 1^er and 2, a paragraph reading:
"By the beginning of the investment, one means either the beginning of the construction work, or the first legally binding commitment to order equipment or any other commitment making the investment irreversible, according to the event that occurs first. Purchase of land and preparations such as obtaining authorizations and conducting preliminary feasibility studies are not considered to be the beginning of the investment. In the case of redemptions, the beginning of the investment is the time of acquisition of assets directly related to the establishment. ";
(e) in paragraph 2, which becomes paragraph 3, the words "if the period between the submission of the form referred to in paragraph 1^er and expected completion of the investment is exceeded by more than half" are replaced by the words "if the period between the date of delivery of the form referred to in paragraph 1^er and the date of the effective realization of the investment is more than twice the period between the date of delivery of this form and the date of expected completion of the investment";
(f) the paragraph shall be supplemented by two subparagraphs as follows:
"A form is considered valid only if it appears satisfactorily from the data mentioned on the form or the annexes added to the form that the employer or the investment made by the employer takes place in the scope of §§ 1 to 3, respectively, that section or section 275⁹.
By derogation from paragraph 4, the form is considered valid only if the employer who upon delivery of the form does not have a regional aid certificate:
- provides evidence of the introduction of this application to the region, and
- provides the Federal Public Service Finance with proof of regional assistance within two years from the time the form was submitted."
Art. 9. Article 275⁹§ 1^er, of the same Code, inserted by the Act of 15 May 2014, the following amendments are made:
(a) in paragraph 1^er, the words "a certain percentage" are replaced by the words "25 p.c."
(b) in paragraph 1^er, the sentences "This percentage will be determined by the King by order deliberately in the Council of Ministers. The King will seize the Legislative Chambers immediately if they are gathered, if not at the opening of their next session, of a bill to confirm the orders made pursuant to this paragraph. Such orders cease to produce their effects if they have not been confirmed by law within two years of the date of their entry into force. Confirmation is retroactive to that date." are repealed;
(c) It shall be inserted between paragraphs 2 and 3, a paragraph which reads as follows:
"This waiver of payment of the professional pre-payment cannot be applied by an employer for which there is an unexecuted recovery injunction, issued in a decision of the Commission declaring aids granted by an illegal Member State incompatible with the domestic market. ";
(d) in paragraph 3, which becomes paragraph 4, the words "new employment" are replaced by the words "new workstation";
(e) in paragraph 3, which becomes paragraph 4, the words "employment has been maintained at least for five years" are replaced by the words "this new workstation has been maintained at least for a period of five years and has fulfilled the condition referred to in section 275⁸§ 4, paragraph 2, during this period
(f) in paragraph 4, which becomes paragraph 5, the words "of the period referred to in the preceding paragraph" are replaced by the words "of the reporting period referred to in paragraph 4";
(g) in paragraph 4, which becomes paragraph 5, the words "employment" are replaced by the words "workstation";
(h) in paragraph 4, which becomes paragraph 5, the words "is maintained during the prescribed period" are replaced by the words "was maintained during the minimum five-year period referred to in paragraph 4";
(i) in paragraph 4, which becomes paragraph 5, the words "of the taxable period during which the said period is expired" are replaced by the words "of the month during which the minimum period of maintenance is expired";
(j) paragraph 5, which becomes paragraph 6, is replaced by the following:
"The payment exemption is limited by investment to a maximum of 7.5 million euros. This maximum is, however, diminished from the total of the employer's occupational pre-payment in accordance with this disbursed section and the total amount of investment assistance provided by a region to the employer, to the extent that:
- this exemption or assistance relates to an investment that was made in the same administrative district as the investment referred to in paragraph 1^erand;
- this exemption or assistance relates to an investment whose starting date is in the three-year period prior to the commencement date of the investment that the employer provided in the form referred to in section 275⁸§ 5.
(k) the paragraph shall be supplemented by two subparagraphs as follows:
"For the purposes of paragraph 6, each employer-related corporation, as defined in section 11 of the Corporations Code, is considered to be an employer.
A registered business for acting work that makes one or more interim employees available to an employer referred to in paragraph 1^er, and who assigns compensation for these interims that meet the requirements of section 275⁸, § 4, may in place of this employer benefit from the temporary dispensation of the professional pre-payment. In this case, the employer and the registered business for acting work provide proof referred to in section 275⁸§ 4, paragraph 5.
Art. 10. Article 275⁹, § 2, of the same Code, inserted by the law of 15 May 2014, the following amendments are made:
(a) in paragraph 1^er the words "the criteria of Article 275⁸§ 2, paragraphs 1^er and 5" are replaced by the words "at least one of the criteria determined in section 275⁸§ 2, paragraphs 1^er 5";
(b) paragraph 2 is supplemented by the following:
"or by an employer:
- of which for the last two taxable periods prior to the time of delivery of the form as referred to in section 275⁸§ 5:
(1) the total amount of debts referred to in section 88 of the Royal Decree of 30 January 2001 implementing the Corporations Code exceeded 7.5 times the total amount of equity referred to in the same section, and
(2) the amount referred to in the "Debt Load" position referred to in section 89 of the same order, decreased with the amount referred to in the "financial capital products" position referred to in the same section, is greater than the EBITDA.
(c) the paragraph shall be supplemented by a subparagraph as follows:
"The EBITDA shall be determined by the position `Benefit (Perte) of the fiscal year before taxes' referred to in section 89 of the same order, increased or decreased as these are charges or products with the following positions referred to in the same section:
- debt charges;
- other financial expenses;
- products of circulating assets;
- other financial products;
- depreciation and reductions in value on establishment costs, on intangible and tangible capital assets;
- value reductions on stocks, on orders in execution and on commercial receivables: holdings (companies);
- depreciation and reductions of exceptional value on establishment costs, on intangible and tangible capital assets;
- recovery of depreciation and value reductions on intangible and tangible capital assets. ".
Art. 11. Article 275⁹, § 3, of the same Code, inserted by the law of 15 May 2014, the following amendments are made:
(a) inserted between subparagraphs 1^er and 2, a paragraph reading:
"For the purposes of this Article, a place of activity, geographically identifiable by an address, where the activity is carried out or will be carried out at least one activity of the enterprise. ";
(b) paragraph 2, which becomes paragraph 3, shall be supplemented by the words " provided that the new activity is not identical or similar to that carried out in the establishment prior to the acquisition. ";
(c) it is inserted between paragraph 2, which becomes paragraph 3 and paragraph 3, which becomes paragraph 6, two paragraphs as follows:
"An activity is considered to be similar to another activity as long as both activities belong to the same category of the statistical nomenclature of economic activities NACE Rév. 2, in accordance with Regulation (EC) No. 1893/2006 of the European Parliament and Council of 20 December 2006 establishing the statistical nomenclature of economic activities NACE Rev. 2 and amending Council Regulation (EEC) No. 3037/90 and certain regulations (EC) relating to specific statistical areas.
The investment referred to in § 1^er is not eligible if:
- this investment relates to an activity identical to or similar to an activity ceased by the employer in the European Economic Area in a period of two years that preceded the time when the form referred to in Article 275⁸§ 5, has been handed over, or
- the employer did not mention in the form referred to in section 275⁸§ 5, the fact that the employer intends not to cease an identical or similar activity in the European Economic Area for the period of two years following the commencement of the investment that the employer provided the date in the form referred to in Article 275⁸§ 5;
(d) in paragraph 3, which becomes paragraph 6, the words "article 275⁸§ 3, paragraph 4, are replaced by the words "Article 275⁸§ 3, paragraph 5;
(e) paragraph 3, which becomes paragraph 6, is supplemented by the following:
"or are part of the exercise of an activity in one of the following areas:
- the steel industry as defined in Article 2, paragraph 43, of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aids compatible with the domestic market pursuant to Articles 107 and 108 of the Treaty;
- the synthetic fibre sector as defined in Article 2, paragraph 44, of the aforementioned Regulation (EU) No. 651/2014;
- the transport sector referred to in Article 2, paragraph 45, of the above-mentioned Regulation (EU) No. 651/2014, including the corresponding infrastructure;
- the area of aviation and airport operations referred to in the guidelines on State aid to airports and airlines (OJ C 99 of 4 April 2014, p. 3);
- the energy production and distribution sector and energy infrastructure;
- the shipbuilding sector;
- the extraction of coal or coal as defined in Article 2, paragraph 13, of the above-mentioned Regulation (EU) No 651/2014. ".
Art. 12. Section 333, of the same Code, as amended by the Acts of 15 March 1999 and 22 December 2008, is supplemented by a paragraph written as follows:
"If the Schedule to the Income Tax Return under Section 275⁸§ 1^erparagraphs 4 and 275⁹§ 1^er, paragraph 4, is verified during the period referred to in paragraph 2, such investigations may be related to taxable periods during which the workstation is supposed to have been maintained as referred to in section 275⁸§ 1^erparagraphs 4 and 275⁹§ 1^er, paragraph 4 without notice required. ".
Art. 13. Section 412, paragraph 2, of the same Code, is supplemented by the words "or during which the professional pre-payment is considered a professional pre-payment referred to in sections 275⁸§ 1^erparagraphs 5 and 275⁹§ 1^erParagraph 5.
CHAPTER 4. - Repeal of the Royal Decree of 13 June 2014 enforcing Article 16 of the Act of 15 May 2014 enforcing the compact of competitiveness, employment and revival and Articles 275⁸ and 275⁹ Income Tax Code 1992
Art. 14. The Royal Decree of June 13, 2014 enforcing Article 16 of the Act of May 15, 2014 enforcing the compact of competitiveness, employment and revival and Articles 275⁸ and 275⁹ the Income Tax Code 1992, as amended by the Royal Decree of 17 July 2014, is repealed.
CHAPTER 5. - Entry into force
Art. 15. This Act comes into force on the day of its Publication to 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 on 24 March 2015.
PHILIPPE
By the King:
Minister of Finance,
J. VAN OVERTVELDT
Seal of the state seal:
Minister of Justice,
K. GEENS
____
Note
(1) House of Representatives (www.lachambre.be):
Documents: 54-879
Full report: 12 March 2015.