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Law Adapting The Names Of The Administrations Of The Service Taxation Laws Federal Public Finance And Bearing Various Other Legislative Changes (1)

Original Language Title: Loi adaptant dans la législation fiscale les dénominations des administrations du Service public fédéral Finances et portant diverses autres modifications législatives (1)

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belgiquelex.be - Carrefour Bank of Legislation

25 AVRIL 2014. - Act adapting in tax legislation the names of the federal Public Service Administrations Finance and other legislative amendments (1)



PHILIPPE, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
CHAPTER 1er. - General provision
Article 1er. This Act regulates a matter referred to in Article 78 of the Constitution.
CHAPTER 2. - Amendments to the Income Tax Code 1992
Art. 2. In article 64bis, paragraph 4, of the Income Tax Code 1992, inserted by the Act of 22 July 1993, the words "the administration of direct contributions" are replaced by the words "the administration in charge of taxing on income".
Art. 3. In Article 298, § 1er, of the same Code, replaced by the Act of December 5, 2001, the words "the administration in charge of tax establishment" are replaced by the words "the administration in charge of tax establishment on income".
Art. 4. In section 299 of the same Code, replaced by the Act of 17 June 2013, the words "the administration responsible for taxing income" are replaced by the words "the administration in charge of taxing income".
Art. 5. In section 301, paragraph 1er, of the same Code, replaced by the Royal Decree of 20 December 1996, the words "the administration of the value added tax, registration and domains" are replaced by the words "the General Administration of Heritage Documentation".
Art. 6. In section 305, paragraph 1er, of the same Code, as amended by the Acts of 22 December 2008 and 17 June 2013, the words "the administration of direct contributions" are replaced by the words "the administration in charge of the establishment of tax on income".
Art. 7. In section 306 of the Code, replaced by the Act of 28 December 1992 and amended by the Acts of 5 July 1994 and 29 December 2010, the following amendments are made:
1° in § 1er, paragraph 2, the words "Direct Contributions Administration" are replaced by the words "the administration in charge of tax establishment on income";
2° in §§ 2 and 3, the words "Administration" are replaced by the words "administration".
Art. 8. In Article 307, § 1erParagraph 1er, in the same Code, the words "the Director General of Direct Contributions" are replaced by the words "the deputy head of the administration in charge of the establishment of taxes on income".
Art. 9. In section 311 of the same Code, as amended by the Act of 5 July 1994, the words "The Director General of Direct Contributions" are replaced by the words "The deputy head of the administration in charge of the establishment of income taxes".
Art. 10. In section 314 of the same Code, as amended by the Acts of 28 December 1992, 6 July 1994 and 14 April 2011, the words "The Administration of Direct Contributions" are replaced by the words "The administration in charge of the establishment of taxes on revenues", the words "the administration of direct contributions" are replaced each time by the words "the administration in charge of the establishment of taxes on revenues" and the words "the Ministry of Finance".
Art. 11. In article 319, paragraphs 1er and 2, of the same Code, replaced by the Act of May 19, 2010, the words "the administration of direct contributions" are replaced by the words "the administration in charge of taxing on income".
Art. 12. In Article 327, § 1er, paragraph 3, of the same Code, the words "Direct Contributions Administration" are replaced by the words "the administration in charge of the institution, or the administration in charge of collection and collection, taxes on income".
Art. 13. In section 331, paragraph 2, of the same Code, the words "the administration of contributions" are replaced by the words "the administration in charge of the establishment of taxes on income".
Art. 14. In section 337 of the same Code, as amended by the Acts of 6 July 1994 and 15 March 1999, the words "the administration of direct contributions" are replaced by the words "the administration in charge of the institution, or that in charge of collection and collection, taxes on income" and the words "the administration of the cadastre" are replaced by the words "the General Administration of Heritage Documentation".
Art. 15. In article 339, paragraph 1er, in the same Code, the words "the administration of direct contributions" are replaced by the words "the administration in charge of taxing on income".
Art. 16. In section 341, paragraph 2, of the same Code, the words "the administration of direct contributions" are replaced by the words "the administration in charge of the establishment of taxes on income".
Art. 17. In Article 344, § 2, of the same Code, replaced by the Act of 28 July 1992 and amended by the Act of 22 July 1993, the words "Direct Contributions Administration" are replaced by the words "the administration in charge of the establishment of taxes on income".
Art. 18. In section 374, paragraph 1er, of the same Code, as amended by the Act of 15 March 1999, the words "the administration of direct contributions" are replaced by the words "the administration in charge of taxing on income".
Art. 19. In article 447, paragraph 1er, of the same Code, as amended by the Act of 6 July 1994, the words "Ministry of Finance" are replaced by the words "Federal Public Service Finance".
Art. 20. In section 463, paragraph 1er, of the same Code, the words "the administration of direct contributions" are replaced by the words "the General Administration of Taxation and the General Administration of Collection and Collection" and the words "the administration of the Special Inspection of Taxes" are replaced by the words "the General Administration of the Special Inspection of Taxes".
Art. 21. In article 469, paragraph 1er, in the same Code, the words "confined to the administration of direct contributions" are replaced by the words "confined to the administration in charge of the establishment of taxes on income and that in charge of the collection and collection of taxes on income".
Art. 22. In article 470bis of the same Code, inserted by the law of 22 December 1998, the words "direct contributions administration" are replaced each time by the words "administration in charge of the collection and collection of taxes on income" and the words "the administration of cash" are replaced by the words "the General Administration of cash".
Art. 23. In Article 472, § 1er, from the same Code, the words "the administration of the cadastre" are replaced by the words "the General Administration of Heritage Documentation".
Art. 24. In section 473, paragraph 1er, from the same Code, the words "the administration of the cadastre" are replaced by the words "the General Administration of Heritage Documentation".
Art. 25. In section 474 of the same Code, the words "the administration of the cadastre" are replaced by the words "the General Administration of Heritage Documentation".
Art. 26. In section 475 of the same Code, as amended by the Act of 22 December 2009, the words "The administration of the cadastre" are replaced by the words "The General Administration of Heritage Documentation".
Art. 27. In section 476, paragraph 1er, of the same Code, the words "of the administration of the cadastre" are replaced by the words "of the General Administration of Heritage Documentation".
Art. 28. In Article 487, § 1er, of the same Code, the words "The administration of the cadastre" are replaced by the words "The General Administration of Heritage Documentation".
Art. 29. In Article 494, § 1er, from the same Code, the words "the administration of the cadastre" are replaced by the words "the General Administration of Heritage Documentation".
Art. 30. In section 496 of the same Code, the words "The administration of the cadastre" are replaced by the words "The General Administration of Heritage Documentation" and the words "the administration of direct contributions" are replaced by the words "the administration in charge of the institution, or that in charge of collection and collection, taxes on income".
Art. 31. In section 501 of the same Code, the words "the administration of the cadastre" are replaced by the words "the General Administration of Heritage Documentation".
Art. 32. In section 504 of the same Code, the words "administration of cadastre" are replaced by the words "General Administration of Heritage Documentation".
Art. 33. In Article 505, § 1er, 2°, of the same Code, the words "the administration of direct contributions" are replaced by the words "the administration in charge of the establishment of tax on income".
Art. 34. In section 513, paragraph 2, of the same Code, the words "the administration of the value added tax, registration and domains" are replaced by the words "the General Administration of Heritage Documentation".
CHAPTER III. - Amendments to the Value Added Tax Code
Art. 35. In section 50 of the Value Added Tax Code, replaced by the Act of November 26, 2009, the words "The administration, which is competent in respect of value added tax," are replaced by the words "The administration in charge of the value added tax".
Art. 36. In section 52 of the same Code, replaced by the Act of 28 December 1992 and amended by the Royal Decree of 22 December 1995, the following amendments are made:
1° in paragraph 2, paragraph 2, the words "from the Customs and Access Authority, either from the Administration of the T.V.A., the registration and the domains" are replaced by the words "either from the General Administration of Customs and Access, or from the administration in charge of the value added tax";
2° in paragraph 3, the words "Customs and Access Authority" are replaced by the words "General Customs and Access Authority".
Art. 37. In Article 52bis, § 1erParagraph 1er, of the same Code, inserted by the program law of 27 December 2006 and replaced in its Dutch version by the program law of 27 April 2007, the words "the administration that has the tax on value added in its powers" are replaced by the words "the administration in charge of the tax on value added".
Art. 38. In section 53quinquies of the same Code, inserted by the law of December 28, 1992 and replaced by the law of November 26, 2009, the words "the administration that has the tax on value added in its powers" are each replaced by the words "the administration in charge of the tax on value added".
Art. 39. In section 53sexies of the same Code, inserted by the Act of 28 December 1992 and last amended by the Act of 26 November 2009, the following amendments are made:
1° in paragraph 1er, introductory sentence, the words "the administration that has the value added tax in its powers" are replaced by the words "the administration in charge of the value added tax";
2° in paragraph 2, the words "T.V.A. Administration, registration and domains" are replaced by the words "the administration in charge of the value added tax".
Art. 40. In section 53octies, of the same Code, inserted by the Act of 28 December 1992 and last amended by the Act of 17 December 2012, the following amendments are made:
1° in paragraph 3, the words "the administration that has the value added tax in its powers" are replaced by the words "the administration in charge of the value added tax";
2° in paragraph 4, the words "the administration that has the establishment or recovery of this tax in its powers" are replaced by the words "the administration in charge of that tax".
Art. 41. In article 58bis, § 2, 6°, of the same Code, inserted by the law of April 22, 2003, the words "the administration that has the tax on value added in its powers" are replaced by the words "the administration in charge of the tax on value added".
Art. 42. In Article 60, § 2, paragraph 1er, of the same Code, replaced by the law of 17 December 2012, the words "the administration that has the value added tax in its powers" are replaced by the words "the administration in charge of the value added tax".
Art. 43. In section 61 of the same Code, replaced by the Act of 17 December 2012 and amended by the Act of 21 December 2013, the words "administration that has the value added tax in its powers" are each replaced by the words "administration in charge of the value added tax".
Art. 44. In Article 62, § 1er, from the same Code, replaced by the law of December 28, 1992, the words "the administration that has the value added tax in its powers" are replaced by the words "the administration in charge of the value added tax".
Art. 45. In section 62bis of the same Code, inserted by the law of December 28, 1992 and last amended by the law of December 17, 2012, the words "the administration that has the tax on value added in its powers" are replaced by the words "the administration in charge of the tax on value added".
Art. 46. In article 74bis, paragraph 1er, of the same Code, inserted by the law of August 4, 1986, the words "of the Administration of the value added tax, the registration and domains and the Administration of the Special Inspection of Taxes" are replaced by the words "of the administration in charge of the value added tax".
Art. 47. In Article 76, § 1er, paragraph 4, of the same Code, replaced by the Act of November 26, 2009, the words "the Administration of the T.V.A., the registration and the domains" are replaced by the words "the administration in charge of the value added tax".
Art. 48. In section 84ter of the same Code, inserted by the Act of March 15, 1999 and amended by the Program Law of December 22, 2008, the words "the administration that has the value added tax in its powers" are replaced by the words "the administration in charge of the value added tax".
Art. 49. In Article 85, § 1erParagraph 1er, of the same Code, replaced by the law of December 28, 1992, the words "the Administration of the T.V.A., of the registration and of the domains" are replaced by the words "the administration in charge of the tax on value added" and the words "the Administration of Customs and Access" are replaced by the words "the General Administration of Customs and Access".
Art. 50. In section 92, paragraph 1er, from the same Code, replaced by the Act of March 15, 1999, the words "the administration that has the value added tax in its powers" are replaced by the words "the administration in charge of the value added tax".
Art. 51. In section 93bis of the same Code, inserted by the Act of 4 August 1978 and amended by the Acts of 10 February 1981 and 28 December 1992, the words "the Administration of the tax on value added, registration and domains" are each replaced by the words "the administration in charge of the tax on value added".
Art. 52. In section 93terdecies of the same Code, inserted by the Act of 8 August 1980 and replaced by the Act of 28 December 1992, the words "Administration of the tax on value added, registration and domains" are each replaced by the words "administration in charge of the tax on value added".
Art. 53. Article 93quaterdecies, § 1erParagraph 1er, of the same Code, inserted by the law of 22 December 1989 and replaced by the law of 28 December 1992, the words "of one of the State administrations responsible for the establishment and collection of taxes" are replaced by the words "charge of the establishment or collection of taxes".
CHAPTER IV. - Amendments to the Tax Code assimilated to Income Tax
Art. 54. In article 29, paragraph 1er, from the Tax Code assimilated to income taxes, replaced by the Act of January 25, 1999, the words "the Director General of Direct Contributions" are replaced by the words "the deputy head of the administration in charge of the establishment of taxes assimilated to income taxes".
Art. 55. In section 38 of the same Code, as amended by the Acts of 24 March 1970 and 10 February 1981, the words "the Director General of Direct Contributions" are replaced by the words "the deputy head of the administration in charge of the establishment of taxes assimilated to income taxes".
Art. 56. In section 40, paragraph 1er, of the same Code, the words "the Director General of Direct Contributions" are replaced by the words "the deputy head of the administration in charge of the establishment of taxes assimilated to income taxes".
Art. 57. In Article 60, § 1er, of the same Code, as amended by the law of June 17, 2013, the words "the office of contributions" are replaced by the words "office of administration in charge of the collection and collection of taxes assimilated to taxes on income".
Art. 58. In Article 79, § 3, paragraph 2, of the same Code, as amended by the Royal Decree of 22 August 1980, the words "The Director General of Direct Contributions" are replaced by the words "The deputy head of the administration in charge of the establishment of taxes assimilated to taxes on income".
Art. 59. In section 83 of the same Code, replaced by the Royal Decree of 22 August 1980, the words "the administration of direct contributions" are replaced by the words "the administration in charge of the collection and collection of taxes assimilated to taxes on revenues".
Art. 60. In Article 84, § 3, of the same Code, replaced by the Royal Decree of 5 July 1972, the words "The Director General of Direct Contributions" are replaced by the words "The deputy head of the administration in charge of the establishment of taxes assimilated to taxes on income".
Art. 61. In section 102, paragraph 1erthe same Code, as amended by the Law of 1er June 1992, the words "the Director General of Direct Contributions" are replaced by the words "the deputy head of the administration in charge of the collection and collection of taxes equal to income taxes".
CHAPTER V. - Amendments to the Registration, Mortgage and Registry Code
Art. 62. Article 9, paragraph 1erthe following amendments are made to the Registration, Mortgage and Registry Rights Code:
1° in the French text, amended by the laws of 11 July 1960 and 22 December 1989, the words "the administration of the tax on value added, registration and domains" are replaced by the words "the General Administration of Heritage Documentation";
2° in the Dutch text, modified by the law of 11 July 1960, the words "het bestuur der registratie en domeinen" are replaced by the words "de Algemene Administratie van de Patrimoniumdocumentatie".
Art. 63. Article 1811Paragraph 1erthe following amendments are made to the Code:
1° in the French text, amended by the laws of 14 August 1947, 12 July 1960, 5 July 1963, 22 December 1989 and 21 December 2013 and the Royal Decree of 20 July 2000, the words "the administration of the tax on value added, registration and domains" are replaced by the words "the General Administration of Heritage Documentation";
2° in the Dutch text, amended by the laws of 14 August 1947, 12 July 1960, 5 July 1963 and 21 December 2013 and the royal decree of 20 July 2000, the words "het bestuur der registratie en domeinen" are replaced by the words "of Algemene Administratie van de Patrimoniumdocumentatie".
Art. 64. Article 1812Paragraph 1erthe following amendments are made to the Code:
1° in the French text, inserted by the law of 12 July 1960 and amended by the law of 22 December 1989 and the royal decree of 20 July 2000, the words "the administration of the tax on value added, registration and domains" are replaced by the words "the General Administration of Heritage Documentation";
2° in the Dutch text, inserted by the law of 12 July 1960 and modified the royal decree of 20 July 2000, the words "het bestuur der registratie en domeinen" are replaced by the words "of Algemene Administratie van de Patrimoniumdocumentatie".
Art. 65. Article 182, paragraph 1erthe following amendments are made to the Code:
1° in the French text, amended by the laws of 14 August 1947, 22 December 1989, 22 July 1993 and the Royal Decree of 20 July 2000, the words "the administration of the tax on value added, registration and domains" are replaced by the words "the General Administration of Heritage Documentation";
2° in the Dutch text, modified by the laws of 14 August 1947 and 22 July 1993 and the royal decree of 20 July 2000, the words "het bestuur der registratie en domeinen" are replaced by the words "of Algemene Administratie van de Patrimoniumdocumentatie".
Art. 66. In section 182 bis, paragraph 1er, of the same Code, inserted by the law of December 22, 1998, the words "the administration of the value added tax, registration and domains" are replaced by the words "the General Administration of Heritage Documentation".
Art. 67. Article 183, paragraph 1erthe following amendments are made to the Code:
1° in the French text, amended by the laws of 13 August 1947, 14 August 1947, 22 December 1989, 22 July 1993, the royal decree of 20 July 2000 and the law of 2 May 2002, the words "the administration of the tax on value added, registration and domains" are replaced by the words "the General Administration of Heritage Documentation";
2° in the Dutch text, amended by the laws of 13 August 1947, 14 August 1947, 22 July 1993, the royal decree of 20 July 2000 and the law of 2 May 2002, the words "het bestuur der registratie en domeinen" are replaced by the words "of Algemene Administratie van de Patrimoniumdocumentatie";
Art. 68. Article 184, paragraph 1erthe following amendments are made to the Code:
1° in the French text, amended by the laws of 14 August 1947 and 22 December 1989 and the Royal Decree of 20 July 2000, the words "the administration of the tax on value added, registration and domains" are replaced by the words "the General Administration of Heritage Documentation";
2° in the Dutch text, amended by the law of 14 August 1947 and the royal decree of 20 July 2000, the words "het bestuur der registratie en domeinen" are replaced by the words "of Algemene Administratie van de Patrimoniumdocumentatie".
Art. 69. In section 193, 1°, of the same Code, the following amendments are made:
1° in the French text, amended by the Act of 22 December 1989, the words "the administration of the value added tax, registration and domains" are replaced by the words "the General Administration of Heritage Documentation";
2° in the Dutch text, the words "het bestuur der registratie en domeinen" are replaced by the words "of Algemene Administratie van de Patrimoniumdocumentatie".
Art. 70. In section 207octies, paragraph 1er, of the same Code, inserted by the Act of 4 August 1986, the words "The Administration of the Value Added Tax, the Registration and Areas and the Administration of the Special Inspection of Taxes" are replaced by the words "the General Administration of Heritage Documentation and the General Administration of the Special Inspection of Taxes".
Art. 71. In section 234 of the same Code, the following amendments are made:
1° in the French text, amended by the Act of 22 December 1989, the words "the administration of the value added tax, registration and domains" are replaced by the words "the General Administration of Heritage Documentation";
2° in the Dutch text, the words "het bestuur der registratie en domeinen" are replaced by the words "of Algemene Administratie van de Patrimoniumdocumentatie".
Art. 72. In article 236bis, paragraphs 1er, 2 and 3, of the same Code, inserted by the law of August 4, 1978, the words "the Administration of the value added tax, registration and domains" and the words "the administration of the value added tax" are each replaced by the words "the General Administration of Heritage Documentation".
CHAPTER VI. - Amendments to the Code of Succession Rights and the Act of 21 December 2013 on various tax and financial provisions
Art. 73. In section 834, paragraph 2, 1°, of the Code of Succession Rights, inserted by the Act of 21 June 2001 and amended by the Act of 11 July 2005, the words "of the Ministry of Finance" are replaced by the words "of the Federal Public Service Finance".
Art. 74. In section 96, paragraph 1er, of the same Code, replaced by the Decree-Law of May 4, 1940 and amended by the Acts of December 22, 1989 and May 2, 2002, the words "the administration of the tax on the added value of the registration and domains" are replaced by the words "the General Administration of Heritage Documentation".
Art. 75. In section 97, paragraph 1er, of the same Code, replaced by the Decree-Law of 4 May 1940 and amended by the laws of 13 August 1947, 22 December 1989 and 2 May 2002, the words "the administration of the tax on value added, registration and domains" are replaced by the words "the General Administration of Heritage Documentation".
Art. 76. In section 98, paragraph 5, of the same Code, inserted by the Decree-Law of 4 May 1940, and amended by the laws of 11 July 1960 and 22 December 1989, the words "the administration of the tax on value added, registration and domains" are replaced by the words "the General Administration of Heritage Documentation".
Art. 77. In section 100, paragraph 1er, of the same Code, replaced by the Decree-Law of 4 May 1940, and amended by the Acts of 13 August 1947, 22 December 1989 and 2 May 2002, the words "the administration of the tax on value added, registration and domains" are replaced by the words "the General Administration of Heritage Documentation".
Art. 78. In section 101, paragraph 1er, of the same Code, inserted by the Decree-Law of 4 May 1940 and amended by the Act of 22 December 1989, the words "the administration of the tax on value added, registration and domains" are replaced by the words "the General Administration of Heritage Documentation".
Art. 79. In section 92 of the Act of 21 December 2013 on various tax and financial provisions the 1st is replaced by the following:
"1° in paragraph 1er, the words "of a resident of the realm who holds an inscription or a nominative title, shall carry out the transfer, transfer, conversion or payment that after informing the public servant of the General Administration of the heritage documentation designated for that purpose, of the existence of the registration or the nominative title belonging to the deceased." shall be replaced by the words "of the holder of an inscription or a name, By derogation from the foregoing, the information is sent in the month of death when death occurs more than two months after death."
Art. 80. In section 93 of the Act, the following amendments are made:
1° 1° is replaced by the following:
"1° in paragraph 1er, the words "of a person living in the kingdom, may only make restitution, payment or transfer to the official of the General Administration of the designated heritage documentation for that purpose, the certified list of titles, sums or values, shall be replaced by the words "of someone, may only make restitution, payment or transfer thereof after having given to the official of the General Administration three months of the designated heritage documentation By derogation from the foregoing, the information is sent in the month of death when death occurs more than two months after death."
2° in the Dutch text of the 2°, the words "het bericht" and the word "gegegeven" are each time replaced by the words "de lijst" and "toegezonden".
CHAPTER VII. - Amendments to the Code of Miscellaneous Duties and Taxes
Art. 81. Article 1261of the Code of Miscellaneous Fees and Taxes, last amended by the Act of 27 December 2006, the following amendments are made:
1° to 4° the words "the administration of the cash" are replaced by the words "the general administration of the cash";
2° to 5° the words "Federal Public Service Finance, Treasury" are replaced by the words "General Cash Administration".
Art. 82. In section 1302 the same Code, replaced by the Act of 10 December 2001, the words "the administration of the value added tax, registration and domains" are replaced by the words "the administration in charge of the establishment or collection and collection of taxes established by Book II".
Art. 83. In section 165 of the same Code, the words "the administration of the value added tax, registration and domains" are replaced by the words "the administration in charge of the establishment or collection and collection of taxes established by Book II".
Art. 84. In section 183, paragraph 1er, of the same Code, amended by the Act of 27 December 2006 and by the Act of 28 April 2003, the words "the administration of the tax on value added, registration and domains" are replaced by the words "the administration in charge of the establishment or collection and collection of taxes established by Book II".
Art. 85. In section 183undecies, paragraph 1er, of the same Code, as amended by the Act of 27 December 2006, the words "the administration of the T.V.A., the registration and the domains" are replaced by the words "the administration in charge of the establishment or collection and collection of taxes established by Book II".
Art. 86. In Book II of the same Code, Title VII, including articles 183duodecies to 183vicies, is repealed.
Art. 87. In section 1876Paragraph 1er, from the same Code, restored by the law of December 28, 1992, the words "the administration of the value added tax, registration and domains" are replaced by the words "the administration in charge of the establishment or collection and collection of taxes established by Book II".
Art. 88. In section 196, paragraph 1er, from the same Code, replaced by the Act of April 22, 2003, the words "the administration of the value added tax, registration and domains" are replaced by the words "the administration in charge of the establishment or collection and collection of taxes established by Book II".
Art. 89. In Book II of the same Code, Title X, including Articles 2013 at 2019, is repealed.
Art. 90. Article 2022, paragraph 2, of the same Code, inserted by Royal Decree No. 127 of 28 February 1935 and amended by the Act of 10 October 1967, the words "the administration of the tax on value added, registration and domains" are replaced by the words "the administration in charge of the establishment or collection of taxes established by the Code".
Art. 91. In section 20210, paragraph 2, of the same Code, inserted by the law of 11 July 1960, the words "the administration of the tax on value added, registration and domains" are replaced by the words "the administration in charge of the establishment or collection and collection of taxes established by the Code".
Art. 92. In section 2051Paragraph 1er, of the same Code, last amended by the Act of 19 December 2006, the words "the administration of the value added tax, registration and domains" are replaced by the words "the administration in charge of the establishment or collection and collection of the taxes established by the Code".
Art. 93. In section 207decies, paragraph 1er, of the same Code, inserted by the Act of 4 August 1986, the words "the administration of the value added tax, the registration and domains and the administration of the Special Tax Inspection" are replaced by the words "the administration in charge of the establishment or collection of the taxes established by the Code".
Art. 94. In section 212, paragraphs 1 to 3, the same Code inserted by the Act of 4 August 1978 and amended by the Acts of 17 June 2004 and 20 June 2005, the words "the administration of the value added tax, registration and domains" are replaced each time by the words "the administration in charge of the establishment or collection of the taxes established by the Code".
CHAPTER VIII. - Amendments to the legal provisions concerning customs and access
Art. 95. In all laws, the words "Ministry of Finance" are replaced by the words "Federal Public Service Finance" and the words "Customs Administration and Access", "Customs Administration and Access" and "Customs Administration" are replaced by the words "General Customs and Access Authority".
CHAPTER IX. - Amendment to the Act of 8 August 1980 on budget proposals 1979-1980
Art. 96. In section 87 of the Act of 8 August 1980 on budgetary proposals 1979-1980, replaced by the Act of 15 March 1999, the words "The Administration of Special Inspection of Taxes and the Administration of Taxation of Business and Revenue" are replaced by the words "The General Administration of Special Inspection of Taxes".
CHAPTER X. - Amendments to the legal provisions on cash
Art. 97. In all laws, the words "Fashion Administration" and "Fashion and Public Debt Administration" are replaced by the words "Fashion General Administration".
CHAPTER XI. - Amendments to the legal provisions relating to matters that fall under the mandates of the General Administration of Heritage Documentation
Art. 98. Each time a legislative provision mentions "the administration of the value added tax, the registration and the domains", "the administration of the T.V.A., the registration and the domains", "the administration of the cadastre", "the administration of the registration and the domains", "the national authority of the registration", "the administration of the registration and domains", "the domains", "the administration of the material
CHAPTER XII. - Entry into force
Art. 99. This Act comes into force on the day of its publication in the Belgian Monitor.
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 25 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 - 3420
Full report: 3 April 2014.
Senate (www.senate.be):
Documents: 5 - 2840
Project not referred to by the Senate: April 9, 2014.