Law Approving The Protocol Between The Kingdom Of Belgium And The Czech Republic To The Convention Between The Kingdom Of Belgium And The Czech Republic For The Avoidance Of Double Taxation And Fiscal Evasion With Respect To Taxes On

Original Language Title: Loi portant assentiment au Protocole entre le Royaume de Belgique et la République tchèque à la Convention entre le Royaume de Belgique et la République tchèque tendant à éviter la double imposition et à prévenir l'évasion fiscale en matière d'impôts sur

Read the untranslated law here: http://www.ejustice.just.fgov.be/cgi/article_body.pl?numac=2014015265&caller=list&article_lang=F&row_id=400&numero=428&pub_date=2015-02-04&dt=LOI&language=fr&fr=f&choix1=ET&choix2=ET&fromtab=+moftxt&trier=publication&sql=dt+=+'LOI'&tri=pd+AS+RANK+

Posted the: 2015-02-04 Numac: 2014015265 SERVICE PUBLIC FEDERAL Foreign Affairs, external trade and development COOPERATION may 8, 2014. -Law concerning consent to the Protocol between the Kingdom of Belgium and the Czech Republic to the Convention between the Kingdom of Belgium and the Czech Republic for the avoidance of double taxation and to prevent fiscal evasion with respect to taxes on income and on capital, done at Brussels on March 15, 2010 (1) (2) (3) PHILIPPE, King of the Belgians , A all, present and future, hi.
The Chambers have adopted and we endorse the following: Article 1.
This Act regulates a matter referred to in article 77 of the Constitution.
S. 2. the Protocol between the Kingdom of Belgium and the Czech Republic to the Convention between the Kingdom of Belgium and the Czech Republic aimed to avoid double taxation and prevent fiscal evasion with respect to taxes on income and on capital done at Brussels on 15 March 2010, will release its full and complete effect.
Promulgate this Act, order that it self under the seal of the State and published by le Moniteur.
Given in Brussels on May 8, 2014.
PHILIPPE by the King: the Deputy Prime Minister and Minister of Foreign Affairs, D. REYNDERS, Finance Minister, K. GARG sealed with the seal of the State: the Minister of Justice, Ms. A. TURTELBOOM _ Notes (1) Senate (www.senate.be): Documents: 5-2298.
Annals of the Senate: 23/01/2014.
House of representatives (www.lachambre.be): Documents: 53-3316.
Full record: 13/03/2014.
(2) see Decree of the Flemish community / the Flemish Region's June 7, 2013 (Moniteur belge of 9 July 2013), Decree of the French community of 11 April 2014 (Moniteur belge of 26 May 2014), Decree of the German-speaking community of 24 November 2014 (Moniteur belge of 29 December 2014 - ed. 3), Decree of the Walloon Region from April 28, 2014 (Moniteur belge of 27 May 2014) , Order of the Region of Brussels - capital of March 27, 2014 (Moniteur belge of 9 may 2014 - Ed. 2).
(3) Ce Protocole enters into force January 13, 2015.

Protocol between the Kingdom of Belgium and the Republic Czech A LA CONVENTION between the Kingdom of Belgium and the Republic Czech for A avoid the DOUBLE taxation and A prevent the EVASION tax for taxes on the income and the wealth the Kingdom of Belgium and the Czech Republic, desiring to conclude a protocol to the Convention between the Kingdom of Belgium and the Czech Republic for the avoidance of double taxation and prevent fiscal evasion in matter of taxes on the income and on capital, signed at Brussels on 16 December 1996, which the Protocol signed in Brussels on 16 December 1996 was integral (referred to in this Protocol "the Convention"), have agreed to the following provisions: ARTICLE I article 26 of the Convention shall be amended as follows: 'Article 26 exchange of information 1. The competent authorities of the Contracting States exchange likely relevant information to apply the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of any nature or description levied by, or on behalf of the Contracting States insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by articles 1 and 2.
2. the information received under paragraph 1 by a Contracting State are kept secret in the same manner as information obtained in application of the domestic laws of that State and are communicated only to persons or authorities (including courts and administrative bodies) involved in the establishment or the collection of taxes referred to in paragraph 1, by the procedures or proceedings in respect of those taxes by decisions on appeals related to these taxes, or the control of the foregoing. These persons or authorities use this information for these purposes only. They can reveal such information public hearings of courts or in judgments.
Notwithstanding the foregoing, information received by a Contracting State can be used for other purposes where this possibility is due to the laws of both States, and when the competent authority of the State providing the information authorizes its use.
3. the provisions of paragraphs 1 and 2 shall not be interpreted as imposing a State Contracting obligation: has) to take administrative measures derogating from its legislation and its administrative practice or those of the other Contracting State;
(b) to provide information that could be obtained on the basis of its legislation or in the context of its normal administrative practice or those of the other Contracting State;
(c) to provide information that would reveal a commercial, industrial or professional secret or trade process, or information the disclosure of which would be contrary to public order.
4. If information is requested by a Contracting State in accordance with the provisions of this article, the other Contracting State uses the powers available to it to obtain the information requested, even if there in no need for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations provided for in paragraph 3 unless these limitations are likely to prevent a Contracting State to provide information only because they are not of interest to him in the national framework.
5. the provisions of paragraph 3 may in no case be interpreted as allowing a Contracting State to withhold information only because they are held by a Bank, other financial institution, a trust, a Foundation, an agent or a person acting as an agent or trustee or because the information relate to the rights of property of a person.
To obtain this information, the tax authorities of the requested Contracting State has the power to request information and to carry out investigations and hearings notwithstanding any contrary provision in its tax legislation. "ARTICLE II each Contracting State shall notify the other, through diplomatic channels, the completion of the procedures required by its law internal to the entry into force of this Protocol. The Protocol will enter into force on the date of the latter of these notifications and its provisions shall have effect for taxable periods beginning on or after 1 January in the calendar year next following that of the entry into force of the Protocol.
ARTICLE III the present Protocol, which is part of the Convention, shall remain in force so long that the Convention remains in force and will apply as long as the Convention itself applies.
IN witness whereof, the undersigned, being duly authorized, have signed this Protocol.
DONE at Brussels, 15 March 2010, in duplicate, in the English language.

PROTOCOL BETWEEN THE KINGDOM OF BELGIUM AND THE CZECH REPUBLIC TO THE CONVENTION BETWEEN THE KINGDOM OF BELGIUM AND THE CZECH REPUBLIC FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL THE KINGDOM OF BELGIUM AND THE CZECH REPUBLIC, DESIRING to conclude a Protocol to the Convention between the Kingdom of Belgium and the Czech Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital signed at Brussels on December 16, 1996, the integral part of which forms the Protocol signed at Brussels on December 16, 1996 (in this Protocol referred to as "the Convention"), HAVE AGREED as follows: ARTICLE I Article 26 of the Convention shall be modified as follows: Article 26 EXCHANGE OF INFORMATION 1. The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed by or on behalf of the Contracting States, insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Articles 1 and 2.
2 Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to the taxes referred to in paragraph 1 , or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions. Notwithstanding the foregoing, information received by a Contracting State may be used for other purposes when such information may be used for such other purposes under the laws of both States and the competent authority of the supplying State authorized such use.
3. In no. case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation: a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
(b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;

(c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).
4. if information is requested by a Contracting State in accordance with the provisions of this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no. case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no. domestic interest in such information.
5 In no. case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, trust, foundation, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person. "In order to obtain such information the tax administration of the requested Contracting State shall have the power to ask for the disclosure of information and to conduct investigations and hearings notwithstanding any contrary provisions in its domestic tax laws."
ARTICLE II Each of the Contracting States shall notify the other, through diplomatic channels, of the completion of the procedures required by its domestic law for the bringing into force of this Protocol. The Protocol shall enter into force on the date of the later of these notifications and its provisions shall have effect for taxable periods beginning on or after 1 st January in the calendar year next following that in which the Protocol enters into force.
SECTION III This Protocol, which shall form an integral part of the Convention, shall remain in force as long as the agreement remains in force and shall apply as long as the Convention itself is applicable.
IN WITNESS WHEREOF, the undersigned, being duly authorized thereto, have signed this Protocol.
DONE in duplicate at Brussels this 15th day of March 2010, in the English language.