An Act To Amend The Tax Code On 1992 Income, In What Concerns The Establishment Of Additional Fees On Regional Taxes (1)

Original Language Title: Loi modifiant le Code des impôts sur les revenus 1992, en ce qui concerne l'établissement de taxes additionnelles sur des impôts régionaux (1)

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Posted the: 2014-05-16 Numac: 2014003218 FEDERAL finance PUBLIC SERVICE April 19, 2014. -Act to amend the Tax Code income 1992, with regard to the establishment of additional fees on regional taxes (1) PHILIPPE, King of the Belgians, to all, present and to come, 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.
2. in article 464, 1 °, of the 1992 income tax Code, the words ", except however in relation to the property tax" are repealed.
S. 3. in title VIII, chapter Ier, the same Code, there shall be inserted an article 464/1, as follows: "article 464/1. By way of derogation from article 464, provinces, agglomerations and municipalities may establish additional cents on: 1 ° the property tax;
2 ° a regional tax not referred to in article 3 of the special law of 16 January 1989 on the financing of the communities and Regions federal as cadastral income based taxation or as an element of its tax base. "."
S. 4 article 468, of the same Code, amended by the acts of 24 July 2008 and April 14, 2011, the following changes are made: 1 ° in the paragraph 1, the words "to tax natural persons" are inserted between the words "Additional tax" and the word "shall";
2 ° in paragraph 3 "to tax natural persons" is inserted between the words "additional fee" and "cannot".
S. 5. in section 469, paragraph 1, of the same Code, the words "to tax natural persons" are inserted between the words "additional fees" and the words "entrusted".
S. 6. by way of derogation from article 464, 1 °, of the Code of tax on the revenues, Commons including the average rate of increase of the last cadastral equalization cadastral of industrial goods income, expressed as a percentage as of January 1st of the tax year on the entry into force of the aforementioned equalization is less than 10 p.c. in the average cadastral income increase rate expressed as a percentage of all property located on the territory of the municipality, may continue to establish, exclusively as regards industrial property, a tax on all or part of the components of the cadastral income immovable property built and non-built and equipment and tooling as the first communal settlement which introduced such a tax came into force no later than 31 December 2013.
7. articles 2 to 5 shall apply from the year 2015.
Article 6 is effective January 1, 2014.
Promulgate this Act, order that it self under the seal of the State and published by le Moniteur.
Given to Brussels, April 19, 2014.
PHILIPPE by the King: the Minister of finance, K. GARG sealed with the seal of the State: the Minister of Justice, Ms. A. TURTELBOOM _ Note (1) House of representatives ( Documents: 53-3384 full report: March 20, 2014.
Senate ( Documents: 5-2768 annals of the Senate: April 3, 2014.