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19 AVRIL 2014. - An Act to amend the Income Tax Code 1992, with respect to the establishment of additional taxes on regional taxes (1)

PHILIPPE, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
Article 1^er. This Act regulates a matter referred to in Article 77 of the Constitution.
Art. 2. In section 464, 1°, of the Income Tax Code 1992, the words ", except in respect of real estate pre-payment" are repealed.
Art. 3. In Part VIII, Chapter I^er, of the same Code, an article 464/1 is inserted, as follows:
"Art. 464/1. By derogation from section 464, provinces, towns and municipalities may establish additional centres on:
1° the real estate account;
2° a regional tax not covered by section 3 of the special law of 16 January 1989 relating to the financing of the Communities and Regions, having federal cadastral income as a tax base or as part of its tax base.".
Art. 4. In section 468 of the same Code, as amended by the Acts of 24 July 2008 and 14 April 2011, the following amendments are made:
1° in paragraph 1^er, the words "to the tax of natural persons" are inserted between the words "The additional tax" and the words "is fixed";
2° in paragraph 3 the words "taxing physical persons" are inserted between the words "additional tax" and the words "can't".
Art. 5. In article 469, paragraph 1^er, from the same Code, the words "to the tax of natural persons" are inserted between the words "additional taxes" and the words "are entrusted".
Art. 6. By derogation from section 464, 1°, of the Income Tax Code, municipalities whose average rate of increase in the cadastral income of the consecutive industrial property of the last cadastral equalization, expressed as a percentage, as of 1^er January of the taxation year relating to the entry into force of the above-mentioned equalization, is less than 10 p.c. at the average rate of increase of the cadastral income, expressed as a percentage, of all the properties located in the territory of the municipality, may continue to establish, exclusively with respect to industrial property, a tax on all or part of the elements composing the cadastral income of the building property that is later
Art. 7. Sections 2 to 5 are applicable from the 2015 taxation year.
Article 6 produces its effects on 1^er January 2014.
Promulgation of this law, let us order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 19 April 2014.
PHILIPPE
By the King:
Minister of Finance,
K. GEENS
Seal of the state seal:
The Minister of Justice,
Ms. A. TURTELBOOM
____
Note
(1) House of Representatives (www.lachambre.be):
Documents: 53 - 3384
Full report: 20 March 2014.
Senate (www.senate.be):
Documents: 5 - 2768
Annales of the Senate: April 3, 2014.