Bill Adaptation Of Title 3 Of The Act, On May 15, 2014, On The Execution Of The Pact Of Competitiveness, Employment And Recovery, And Articles 2758 And 2759 Of The Tax Code Income 1992 To Regulation (Eu) No. 651/2014 Of The Commission Of 17 June

Original Language Title: Loi visant l'adaptation du titre 3 de la loi du 15 mai 2014 portant exécution du pacte de compétitivité, d'emploi et de relance et des articles 2758 et 2759 du Code des impôts sur les revenus 1992 au Règlement (UE) n° 651/2014 de la Commission du 17 juin

Read the untranslated law here: http://www.ejustice.just.fgov.be/cgi/article_body.pl?numac=2015003117&caller=list&article_lang=F&row_id=300&numero=370&pub_date=2015-04-02&dt=LOI&language=fr&fr=f&choix1=ET&choix2=ET&fromtab=+moftxt&trier=publication&sql=dt+=+'LOI'&tri=pd+AS+RANK+

Posted the: 2015-04-02 Numac: 2015003117 FEDERAL finance PUBLIC SERVICE March 24, 2015. -Act adaptation of title 3 of the Act, on May 15, 2014, with implementing the Pact of competitiveness, employment and recovery, and articles 2758 and 2759 of the Tax Code income 1992 to Regulation (EU) No. 651/2014 of the Commission of 17 June 2014 declaring certain categories of aid compatible with domestic market in application of articles 107 and 108 of the Treaty (1) PHILIPPE , King of the Belgians, to all, present and to come, hi.
The Chambers have adopted and we endorse the following: Chapter 1. -Available general Article 1. This Act regulates a matter referred to in article 74 of the Constitution.
CHAPTER 2. -Amendments to the law of May 15, 2014, implementing the competitiveness Pact, employment and stimulus article 2. in article 14 of the law of May 15, 2014, on the execution of the Pact for competitiveness, employment and recovery, the words "Regulation (EC) No 800/2008 of the Commission of 6 August 2008 declaring certain categories of aid compatible with the common market in application of articles 87 and 88 of the Treaty, which is published in the Journal Official L 214, 9 August 2008 ' are replaced by 'Regulation (EU) No. 651/2014 the Commission from 17 June 2014 declaring certain categories of aid compatible with the internal market in application of articles 107 and 108 of the Treaty, which is published in the Official Journal L 187, 26 June 2014 ".
S. 3. in article 16, paragraph 3, of the Act, the following amendments are made: has) the words "a maximum number of" are replaced by the words "four maximum";
b) the sentence "The area of aid must cover a maximum area of km2, and include a number of people maximum."
is replaced by the phrase "by region, these areas aid and provided that their application period has not yet expired or it there is not terminated in a premature way, can cover the total that a maximum area of 2 000 km2 and understand that a maximum of 200,000 residents.";
c) the sentences "the number of redundancies, the area and the number of maxima inhabitants will be established by the King by Decree deliberated in the Council of Ministers. The King will seize the legislative chambers immediately if they are met, if not at the outset of them more next session, a draft Act, confirmation of orders made pursuant to this paragraph. Arrested said cease to have effect if they were not confirmed by the law within two years from the date of their entry into force. The confirmation is retroactive to that date."are repealed.
CHAPTER 3. -Changes of the Code of 1992 s. income tax 4. A article 2758, § 1, of the 1992 income tax Code, restored by the law of May 15, 2014, the following changes are made: a) in paragraph 1, "a percentage" shall be replaced by the words "25 p.c."; "
b) in 1st paragraph sentences "this percentage will be determined by the King by Decree deliberated in the Council of Ministers. The King will seize the legislative chambers immediately if they are met, if not at the outset of them more next session, a draft Act, confirmation of orders made pursuant to this paragraph.
Arrested said cease to have effect if they were not confirmed by the law within two years from the date of their entry into force. The confirmation is retroactive to that date."are repealed;
(c) there shall be inserted between paragraphs 2 and 3, a paragraph worded as follows: 'this withholding tax exemption cannot not be applied by an employer for which there is a recovery not executed injunction issued in a European Commission decision declaring aid granted by a Member State illegal and incompatible with the internal market.';
(d) in paragraph 3, which becomes paragraph 4, 'the new employment' shall be replaced by the words "the new workstation";
(e) in paragraph 3, which becomes paragraph 4, "this job has been maintained at least three years" shall be 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, the period";
(f) in paragraph 4, which becomes paragraph 5, the words "the time limit referred to in the preceding paragraph" are replaced by the words "the declaration period referred to in paragraph 4".
(g) in paragraph 4, which becomes paragraph 5, "employment" shall be replaced by the words "the position of work";
(h) in paragraph 4, which becomes paragraph 5, the words "has been maintained during the prescribed period" shall be replaced by the words "was maintained for the minimum retention period of three years referred to in paragraph 4';
(i) in paragraph 4, which becomes paragraph 5 "of the taxable period during which that time-limit has expired' shall be replaced by the words"of the month during which this minimum retention period has expired";
(j) paragraph 5, which becomes paragraph 6 is replaced by the following: "the exemption is limited by investment to a maximum of EUR 7.5 million.";
(k) subsection is supplemented by a paragraph as follows: "a company approved for temporary work that puts one or more interim provision of an employer referred to in paragraph 1, and which sets remuneration for these temporary workers who meet the conditions laid down in § 4, can instead of this employer benefit from the temporary exemption from payment of the withholding tax." In this case, the employer and the company approved for temporary work provide the evidence referred to in § 4, paragraph 5 "."
S.
(5. A l'article 2758, § 2, dele de même Code, rétabli par la loi dele de 15 mai 2014, les modifications suivantes sont apportées: a) in paragraph 1, the words "for the last or the penultimate taxable period closed and for at least two consecutive taxable periods occupies" are replaced by the words "occupies to at least two of the last three periods taxable closed prior to the taxable period during which the form as referred to in § 5 was validly given" and the words " full time equivalents"shall be inserted between the words"less than 250 persons"and the words" and which ";
(b) in paragraph 2, the words "the provisions of" shall be replaced by the words "If the employer is a corporation, the provisions of";
(c) in paragraph 5, the words "at the time of the presentation of the form as referred to in § 5" shall be inserted between the words "voting rights is exercised" and the words "directly or indirectly".
(d) in the first indent of paragraph 6, the words "for which a declaration" are replaced by the words "for which, at the time of the presentation of the form as referred to in § 5, a declaration" and the words "including management" are replaced by the words "which at that time management";
(e) in the second indent of paragraph 6, the words "for which a procedure" shall be replaced by the words "for which, at the time of the presentation of the form as referred to in § 5, a procedure";
(f) in the third indent of paragraph 6, the words "which is a" are replaced by the words "which is, at the time of the presentation of the form as referred to in § 5, one";
(g) in the fourth indent of paragraph 6, the words ", after" are replaced by the words "which, upon delivery of the form as referred to in § 5, following" and the words "and whose loss during the last twelve months prior to the intended investment to the § 1 is greater than a quarter of the fixed share of the capital stock" are repealed;
(h) paragraph 6 is complemented by a dash as follows: "-which, at the time of the presentation of the form as referred to in § 5, received aid which have been considered as compatible by the Commission with Community guidelines on State aid for rescuing and restructuring firms in difficulty of 1 October 2004 (OJ C 244) and that in the case of rescue aid has not yet repaid the loan or put end to ' warranty or in the event of the restructuring aid is always subject to the restructuring plan. "."
S.
6. A article 2758, § 3, of the same Code, restored by the law of May 15, 2014, the following changes are made: has) is inserted between paragraphs 3 and 4, a paragraph worded as follows: "For the purposes of this section establishment means a place of business, geographically identifiable by an address, where is carried out or will be carried out at least one activity of the company.";
(b) the first and the second indent of paragraph 4 which becomes paragraph 5, are repealed;
(c) in the third indent of paragraph 4 which becomes the first indent of paragraph 5, the words "Regulation (EC) No 104/2000 of the Council of 17 December 1999 on the common organisation of the market in fishery and aquaculture products sector ' shall be replaced by the words" Regulation (EU) No. 1379/2013 of the European Parliament and of the Council of December 11, 2013 on the common organisation of the markets in the fishery products sector and " "aquaculture, amending regulations (EC) no 1184/2006 and (EC) no 1224/2009 of the Council and repealing Council Regulation (EC) No 104/2000 of the Council ';
(d) the fourth indent of paragraph 4 which becomes the second indent of paragraph 5 is replaced by the following: "-the production of agricultural products listed in annex I to the Treaty on the functioning of the European Union without exercising another operation changing the nature of these products.";
(e) the fifth, sixth and seventh indents of paragraph 4 which becomes paragraph (5) are repealed.
S.
7A article 2758, § 4, of the same Code, restored by the law of May 15, 2014, the following changes are made:

(a) in paragraph 1, 'a new employment' shall be replaced by the words "a new position at work";
(b) in paragraph 1, the words "and occupied" shall be inserted between the words "following this investment" and the words "within the period of 36 months".
(c) in paragraph 2, "Employment" shall be replaced by the words "A computer";
(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, 'new jobs' shall be replaced by the words "new jobs 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, "new employment" shall be replaced by the words "new computer";
(i) in paragraph 5, the words "in accordance with this paragraph" are replaced by the words "the conditions laid down in this paragraph and paragraph 1 of this article or article 2759".
S. 8. A article 2758, § 5, of the same Code, restored by the law of May 15, 2014, the following changes are made: has) in paragraph 1, the words "at the latest in the" are replaced by the words "before the";
(b) in paragraph 1, the words "which mentions the necessary data to the draft and the financing of investment, to the deliverable of the investment and the number of additional jobs expected" are replaced by the words "where data are included or required statements regarding identity and activity of the employer, the project and the execution of the investment, the date start and deliverable investment and regional aid requested or granted for investment";
(c) paragraph 1 is supplemented by the following sentences: "in the form, the employer described additional workstations expected, description where is shown the link between these jobs and investment. In the form, the employer also considers the salary costs associated with these additional workstations expected and calculates on the object the exemption to be applied on these wages. ";
(d) there shall be inserted between paragraphs 1 and 2, a paragraph worded as follows: "by the beginning of the investment, means either the start of construction work or the first legally binding commitment control equipment or any other commitment making irreversible investment, according to the event that occurs in the first place." The purchase of land and the preparations such as obtaining permissions and preliminary feasibility studies are not considered to be the beginning of the investment. In the case of takeovers, the beginning of the investment is the time of the acquisition of the 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 and the deliverable of the investment is exceeded by more than half" are replaced by the words "If the period between the date of submission of the form referred to in paragraph 1 and the date of implementation of investment is more than twice as long as the period between the date of submission of this" "form and the date of the deliverable of the investment ';
(f) subsection is supplemented by two paragraphs worded as follows: "a form is considered valid only if it is satisfactorily the data mentioned on the form or annexes added to the form that the employer or the employer-operated investment takes place in the scope of §§ 1 to 3 of respectively this article or article 2759."
By way of derogation from paragraph 4, the form is considered valid only if the employer that the handing of the form does not have a certificate of grant of regional aid:-provides evidence of the introduction of this request to the region, and;
-provides the federal public service finance proof of granting regional aid within a period of two years from the moment the form handed. "."
S. 9. A section 2759, § 1, of the same Code, inserted by the law of May 15, 2014, the following changes are made: has) in paragraph 1, "a percentage" shall be replaced by the words "25 p.c."; "
(b) in paragraph 1, the sentence "this percentage will be determined by the King by Decree deliberated in the Council of Ministers. The King will seize the legislative chambers immediately if they are met, if not at the outset of them more next session, a draft Act, confirmation of orders made pursuant to this paragraph.
Arrested said cease to have effect if they were not confirmed by the law within two years from the date of their entry into force. The confirmation is retroactive to that date."are repealed;
(c) there shall be inserted between paragraphs 2 and 3, a paragraph worded as follows: "this exemption from payment of the withholding tax may not be applied by an employer for which there is a recovery not executed injunction issued in a Commission decision declaring aid granted by a Member State illegal and incompatible with the internal market."
(d) in paragraph 3, which becomes paragraph 4, "new job" shall be replaced by the words "the new workstation";
(e) in paragraph 3, which becomes paragraph 4, the words 'employment has been maintained at least 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 article 2758, § 4, paragraph 2, the period";
(f) in paragraph 4, which becomes paragraph 5, the words "the time limit referred to in the preceding paragraph" are replaced by the words "the declaration period referred to in paragraph 4".
(g) in paragraph 4, which becomes paragraph 5, "employment" shall be replaced by the words "the position of work";
(h) in paragraph 4, which becomes paragraph 5, the words "is maintained during the prescribed period" shall be replaced by the words "was maintained for the minimum retention period of five years referred to in paragraph 4';
(i) in paragraph 4, which becomes paragraph 5 "of the taxable period during which that time-limit has expired' shall be replaced by the words"of the month during which this minimum retention period has expired";
(j) paragraph 5, which becomes paragraph 6 is replaced by the following: "the exemption is limited by investment to a maximum of EUR 7.5 million. However, this maximum is reduced by the total of the withholding tax that the employer was pursuant to this section provided payment and the total of the investment aid granted by a region to the employer, to the extent that:-this exemption or aid relates to an investment that has been made within the same administrative district that the investment referred to in paragraph 1 , and;
-This exemption or help relate to an investment whose start date is within the period of three years prior to the start date of the investment which the employer provided the date in the form referred to in article 2758 § § 5 5 "."
(k) subsection is supplemented by two paragraphs worded as follows: "for the purposes of paragraph 6, each Corporation related to the employer, within the meaning of article 11 of the Code of corporations is assimilated to this employer.
A company approved for temporary work that puts one or more interim provision of an employer referred to in paragraph 1, and which assigns remuneration for these temporary workers who meet the conditions referred to in article 2758, § 4, may place the employer benefit from the temporary exemption from payment of the withholding tax. In this case, the employer and the company approved for temporary work provide the proof referred to in article 2758, § 4, paragraph 5 "."
S. (10A article 2759, § 2, of the same Code, inserted by the law of May 15, 2014, the following changes are made: a) in paragraph 1 the words "the criteria of article 2758, § 2, paragraphs 1 and 5" are replaced by the words "at least one of the criteria determined in article 2758, § 2, paragraphs 1 to 5";
(b) paragraph 2 is supplemented by the following: "(ou par un employeur:-dont pour les deux dernières périodes imposables antérieures àle moment de la remise dele de formulaire tel que visé à l'article 2758, § 5: 1) the total amount of debts, referred to in article 88 of the royal decree of 30 January 2001 implementing the companies Code has exceeded 7.5 times the total amount of equity referred to in the same article" , and;
(2) the amount mentioned in item 'Debt loads' referred to in article 89 of the same order, decreased with the amount mentioned in item 'financial fixed assets products' referred to in the same article is greater than EBITDA.
(c) subsection is supplemented by a paragraph as follows: "EBITDA is determined by ' income (loss) for the period before taxes ' referred to in article 89 of the same order, increased or decreased depending on whether they are loads or products with the following positions referred to in the same article:-loads of debts;"
-other financial expenses;
-income from the assets;
-other financial products;
-depreciation and reductions in value on formation expenses, intangible and tangible;
-write-downs on stocks, on running commands and trade receivables: endowments (twice);
-

exceptional formation expenses, fixed assets and intangible assets depreciation and write-downs;
-times of depreciation and write-downs on tangible and intangible assets. "."
S. (11A article 2759, § 3, of the same Code, inserted by the law of May 15, 2014, the following changes are made: a) is inserted between paragraphs 1 and 2, a paragraph worded as follows: "For the purposes of this article, establishment means a place of business, geographically identifiable by an address, where is carried out or will be carried out at least one activity of the company.";
(b) paragraph 2, which becomes paragraph 3 is supplemented by the words "provided that the new activity must not be identical or similar to that exerted within the institution prior to the acquisition.";
(c) it is inserted between paragraph 2, which becomes paragraph 3 and article 3 which becomes paragraph 6, two paragraphs worded as follows: "an activity is considered similar to other activity as long as both activities belong to the same category of the statistical classification of economic activities NACE Rev. 2 in accordance with Regulation (EC) No 1893/2006 of the European Parliament and of the Council of 20 December 2006 establishing the statistical classification of economic activities NACE Rev. 2 and amending Council Regulation (EEC) no 3037/90 as well as certain regulations (EC) relating to specific statistical areas.
The investment referred to the § 1 is not eligible if:-this investment relates to an activity identical or similar to an activity ceased by the employer in the European economic area within a period of two years preceding the time where the form referred to in article 2758, § 5, was delivered, or;
-the employer was not mentioned in the form referred to in article 2758, § 5, the fact that it intends not to stop a similar activity or similar in the economic area European during the period of two years following the beginning of the investment which the employer has provided the date in the form referred to in article 2758, "§ § 5 5;
(d) in paragraph (3) which becomes paragraph 6, the words "article 2758, § 3, paragraph 4" shall be replaced by the words "article 2758, § 3, paragraph 5";
(e) paragraph 3 which becomes paragraph 6 is completed by the following: "or as part of the pursuit of an activity in one of the following areas:-the steel sector as defined in article 2, paragraph 43, of Regulation (EU) No. 651/2014 the Commission of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of articles 107 and 108 of the Treaty;"
-sector of the synthetic fibres as defined in article 2, paragraph 44 of the abovementioned regulation (EU) No. 651/2014;
-the transport sector, referred to in article 2, paragraph 45 of that Regulation (EU) No. 651/2014, including relevant infrastructure;
-the operation of airports and aviation sector referred to in the guidelines on State aid to airports and airlines (OJ C 99, April 4, 2014, p. 3);
-the sector of production and distribution of energy and energy infrastructure;
-the shipbuilding sector;
-the extraction of coal or coal such as defined in article 2, paragraph 13, of the abovementioned regulation (EU) No. 651 / 2014 '. "
S. 12. article 333 of the Code, as amended by laws of March 15, 1999-December 22, 2008, is supplemented by a paragraph worded as follows: "If the annex to the statement of taxes on income referred to in articles 2758 § 1, paragraph 4, and 2759, § 1, paragraph 4, is checked during the period referred to in paragraph 2, these investigations can be related to taxable periods during which the workstation is supposed to have been maintained as referred to in articles" 2758, § 1, paragraph 4, and 2759, § 1, paragraph 4 without notice being necessary. "."
S. 13. article 412, paragraph 2, of the Code, shall be supplemented by the words "or during which the withholding tax is considered a withholding tax due under sections 2758, § 1, paragraph 5, and 2759, § 1, paragraph 5".
CHAPTER 4. -Repeal of the royal decree of June 13, 2014, implementing article 16 of the law of May 15, 2014, on the execution of the Pact of competitiveness, employment and recovery, and articles 2758 and 2759 s. 1992 income tax code 14. the royal decree of June 13, 2014, implementing article 16 of the law of May 15, 2014, implementing the Pact competitiveness, employment and recovery, and articles 2758 and 2759 of the 1992 income tax Code, amended by the royal decree of 17 July 2014, is repealed.
CHAPTER 5. -Entry into force art.
15. 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, March 24, 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: 54-879 full report: March 12, 2015.