Special Law Reform Financing Of The Communities And Regions, Enlargement Of The Fiscal Autonomy Of The Regions And Funding Of New Skills (1)

Original Language Title: Loi spéciale portant réforme du financement des communautés et des régions, élargissement de l'autonomie fiscale des régions et financement des nouvelles compétences (1)

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Read the untranslated law here: http://www.ejustice.just.fgov.be/cgi/article_body.pl?numac=2014003016&caller=list&article_lang=F&row_id=900&numero=986&pub_date=2014-01-31&dt=LOI&language=fr&fr=f&choix1=ET&choix2=ET&fromtab=+moftxt&trier=publication&sql=dt+=+'LOI'&tri=pd+AS+RANK+

Posted the: 2014-01-31 Numac: 2014003016 SERVICE PUBLIC FÉDÉRAL FINANCES January 6, 2014. -Special Act on the reform of the financing of the communities and regions, expansion of the fiscal autonomy of the regions and funding of new skills (1) PHILIPPE, King of the Belgians, to all, present and future, 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 77 of the Constitution.
CHAPTER 2. -Changes of the Special Act of 16 January 1989 on the financing of the communities and Regions arts.
2 in article 1 of the special law of 16 January 1989 on the financing of the communities and the Regions, as amended by the special law of 16 July 1993, 13 July 2001 and 27 March 2006, the following changes are made: 1 ° the § 1 is replaced by the following: "§ 1." Without prejudice to article 170, § 2, of the Constitution, the budget of the French community and the Flemish community is funded by: 1 ° of non-tax revenues;
2 ° of the assigned parts of the product taxes and perceptions;
3 ° the Federal endowments;
4 ° the period 2015 until 2033, a transition mechanism.
5 ° loans. ";
2 ° § 2 is replaced by the following: "§ § 2 2" Without prejudice to article 170, § 2, of the Constitution, the financing of the budget of the Walloon Region, the Flemish Region and the Region of Brussels - capital is ensured by: 1 ° of non-tax revenues;
2 ° tax revenues covered by this Act;
3 ° of the revenue from the tax autonomy tax of natural persons referred to in title III/1;
4 ° the assigned parts of the product taxes and perceptions;
5 ° the Federal endowments;
6 ° a mechanism of national solidarity;
7 ° the period 2015 until 2033, a transition mechanism.

8 ° of borrowings. ";
3 ° in § 3, the words "in article 107quater" shall be replaced by the words "article 39" and "in article 59bis" shall be replaced by the words "in articles 127 to 129".
S. 3. in article 1B of the Special Act, inserted by the special law of July 13, 2001, is replaced by the following: 'article 1B. the exercise of taxation powers of the regions referred to in this Act operates in compliance with the federal loyalty under article 143 of the Constitution and the general normative framework of the economic union and monetary unity, and the following principles: 1 ° the exclusion of any unfair tax competition;
2 ° the avoidance of double taxation;
3 ° the free movement of persons, goods, services and capital.
In case of request of a taxpayer to avoid double taxation, considered to be founded by an authority, it confers with the other authorities concerned to address the taxation contrary to the principle referred to in paragraph 1, 2 °.
Consultation on tax policy and the principles referred to in paragraph 1 is organized annually within the Conciliation Committee referred to in article 31 of the ordinary law of 9 August 1980 institutional reforms. "."
S. 4. in title I of the Special Act, inserted an article 1erquater as follows: "article 1erquater. regions can neither establish surcharges or increases in taxes nor give reductions, reductions or tax tax credits covered by this Act, with the exception of those referred to in article 5/1, § 1. "."
S. 5. in title II of the Special Act, it is inserted an article 2A as follows: "article 2A. the recipes of immediate perceptions, transactions and criminal fines related to breaches of the regulation of road safety which falls within the competence of the regions under article 6, § 1, XII, of the Special Act of 8 August 1980 institutional reforms, are assigned to on the basis of the place of the offence. "."
S. 6. Title III bis of the Special Act, repealed by the special law of July 13, 2001, is restored in the following wording: "title III/1.
Of the regional additional tax on income tax of individuals".
S. 7 title III/1, reinstated by article 6, it is inserted in an article 5/1 as follows: "article 5/1.
§ 1. On the basis of the location of the tax of physical persons, regions may: 1 ° establish surcharges on a portion of the tax of natural persons. The portion of the tax of physical persons on which the surcharges are established, is reduced; state tax
2 ° grant of tax decreases and apply reductions and increases in tax on the surcharges referred to in 1 °, without incurring a decrease or an increase in the taxable base.
Total reductions, reductions and tax increases, and the surcharges where applicable after application of article 5/3, § 1, 2 °, is the regional additional tax on the tax of physical persons, hereinafter "tax of natural persons regional".
In addition, the regions may grant tax credits.

§ 2. For the purposes of this Act, tax of physical persons shall be deemed to located at the place where the taxpayer has established its tax domicile to January 1st of the tax year to income tax natural persons.
§ 3. Tax State reduced, plus the tax on dividends, interest, royalties, prizes will to securities borrowing and capital gains on movable tracks and values after application of federal tax that have not yet been applied to determine the tax reduces State and, where appropriate after application of article 5/3, § 1, 1 °, constitutes "natural persons tax federal" within the meaning of this Act.
§ 4. The establishment of regional taxes of physical persons cannot prejudice the right of the communes and agglomerations and municipalities to levy additional taxes.
§ 5. Only the federal authority is competent for check-off furniture and professional arrangements and tax of natural persons service.
All net revenues, only the food may be deducted within the limits and conditions laid down by the 1992 income tax Code.
Without prejudice to article 5/5, § 4, the Federal Authority may implement tax without restrictions. "."
S.
8. in the same title III/1, it is inserted a section 5/2 as follows: "article 5/2. § 1. The reduced state tax is tax reduced state of an amount equal to tax State multiplied by the factor of autonomy.
The factor of autonomy is equal to 25,990% for the taxation years 2015, 2016 and 2017.
For the year 2018 and for the following years, the factor of autonomy is equal to the ratio between: 1 ° to the numerator: A + B - C where: A = the amount planned for fiscal year 2015 under section 33 for the three regions combined;

B = the amount awarded for fiscal year 2015 under section 35decies for the three met regions multiplied by 4/6;
C an amount calculated as follows: a) for each region, the amount determined in accordance with section 33 for the budgetary year 2015 is expressed as a percentage of the amount obtained pursuant to that article for the same year budget for the three regions together. This percentage is hereinafter referred to as: "key IPP".
(b) for each region, the amount obtained pursuant to article 33bis for fiscal year 2015 is divided by its key IPP;

(C) is equal to the lesser of those amounts;
2 ° to the denominator: the tax status of the tax year 2015 on the basis of revenues received through December 31, 2016.
The factor of autonomy is expressed in percent and rounded to the third decimal or less depending on whether the fourth decimal place sales or 5.
Of autonomy referred to in paragraphs 3 and 4, shall be determined by royal decree deliberated in the Council of Ministers and after consultation with the Governments of the regions on the basis of the reports of the Court of Auditors referred to in article 81ter.
§
2. To get the State tax, must be successively applying the federal tax legislation: 1 ° determine the taxable income which part is taxable globally and part is taxable distinctly;
2 ° to determine the basic tax by applying the scales of natural persons tax to taxable income globally;
3 ° determine the tax to be distributed by reducing the basic tax of the tax to the proportion of income exempt from tax;
4 ° determining the main applying tax to allocate the following reductions: a) the reduction for pensions and income replacement;
(b) the reduction in income of foreign origin;
5 ° determining total tax revenues imposed separately by applying these revenues corresponding tax rates;
6 ° Add the main referred to 4 ° and the total income tax on taxed separately referred to 5 °;
7 ° reduce the total to 6 ° of the tax on dividends, interest, royalties, prizes will debt securities and capital gains on movable tracks and values. "."
S.
9. in the same title III/1 it is inserted an article 5/3 as follows: "article 5/3. § 1. In the case of a surplus of federal or regional tax reductions: 1 ° the federal authority determines whether the surplus of a federal tax reduction can be charged against the balance of the additional regional and regional tax increases after allocation of reductions and regional tax cuts;

2 ° each region determines whether excess a decrease or regional tax reduction can be charged against the balance of federal tax after allocation of federal tax cuts.
§ 2. After application of § 1, the sum of tax federal individuals and regional taxes of individuals constitutes the total tax.
The total tax is successively: 1 ° increased federal increases;
2 ° decreased non-refundable due federal elements;
3 ° decreased federal and regional tax credits refundable;
4 decreased the Federal elements attributable to refundable °;
5 ° plus the additional communal tax to tax individuals and tax additional conurbation to natural persons tax. "."
S. 10. in the same title III/1, it is inserted an article 5/4 as follows: "article 5/4. § 1. The surcharges referred to in article 5/1, § 1, paragraph 1, 1 °, are proportionate and differentiated or not by tax bracket.
§ 2. Surcharges differentiated, overall, taxed income where it is method as follows: 1 ° the basic tax is calculated on the income generally taxable in accordance with article 5/2, § 2, 2 °;
2 ° the basic tax thus calculated is divided between the regional tax bands;
3 ° the tax to the proportion of income exempt from tax and the reduction for pensions and income replacement are subtracted from the basic tax calculated on taxable income overall, starting with the lowest tax bracket;
4 ° the reduction to the income of foreign origin is attributed proportionally on the slices of tax determined pursuant to 1 ° to 3 °.
Then, the tax on dividends, interest, royalties, prizes will capital gains on values and imposed movable securities and debt securities overall is inferred, starting with the highest tax bracket.
Finally, the amount of each instalment of tax shall be reduced by an amount equal to the amount of the instalment of tax multiplied by the factor of autonomy under article 5/2, § 1, paragraph 2 or 3, as appropriate.
§
3. In the event of application of differentiated surcharges, rate of surcharges imposed distinctly income-related tax: 1 ° is uniform, i.e. without differentiation according to the nature or the amount of income taxed separately;
2 ° is unique, i.e. a single rate regardless of the federal tax rate on such income;
3 ° is not less than the rate which is applied to the regional tax instalment for which the recipe estimated regional taxes of physical persons is the highest.
So determined surcharges are applied on the part of the reduced state tax relating to distinctly taxed income. "."
S.
11. in the same title III/1, it is inserted an article 5/5 as follows: "article 5/5. § 1. Reductions of tax referred to in article 5/1, § 1, paragraph 1, 2 °, are flat-rate reductions applicable to all persons subject to tax of physical persons in the region concerned.
§ 2. The tax reductions referred to in article 5/1, § 1, paragraph 1, 2 °, are: 1 ° related to material competences of the regions;
2 ° proportional or lump sum.
Tax increases referred to in article 5/1, § 1, paragraph 1, 2 °, are: 1 ° related to material competences of the regions;
2 ° proportional.

§ 3. Tax credits referred to in article 5/1, § 1, paragraph 3, are: 1 ° related to material competences of the regions;
2 ° proportional or lump sum.

§ 4. Only the regions are competent for tax cuts and tax credits for the following expenses: 1 ° expenditures to acquire or maintain clean housing;
2 ° expenditures for securing homes against theft or fire;
3 ° the expenses for the maintenance and restoration of monuments and sites;
4 ° the expenses paid for benefits within the framework of local agencies for employment and benefits paid with securities-services other than securities-social services;
5 ° the expenses made to save energy in a House to the exclusion of the interests that relate to loan agreements referred to in article 2 of the law of March 27, 2009 economic stimulus;
6 ° expenditure renovation of dwellings located in a zone of affirmative action of large cities;
7 ° the expenditure of renovation of housing given in rent to a moderate rent.
For the purposes of paragraph 1, 1 °, own housing is housing that the taxpayer, as an owner, possessor, lessee, superficiary or usufructuary, during the taxable period: 1 ° either occupies personally;
2 ° either is not personally for one of the following reasons: a) professional reasons;
(b) social reasons;
(c) legal or contractual obstacles that make impossible the occupation of the residence by the taxpayer himself;
(d) status of construction or renovation work which do not allow the taxpayer to actually occupy the House.
Own accommodation does not include the part of the House that, during the taxable period: has) is assigned to the exercise of the professional activity of the taxpayer or of a member of his household;
or b) in the cases referred to in paragraph 2, 1 ° and 2 °, a) and b), is occupied by persons not forming part of the taxpayer's household.
When a taxpayer has more than one dwelling, habitation where fiscal domicile is established, is considered to be home loans.
When a taxpayer has both a housing referred to in paragraph 2, 1 °, than a dwelling referred to in article 2, 2 °, the House that he personally is considered to own housing.
When a taxpayer has only dwellings referred to in article 2, 2 °, it means the dwelling which he considers home loans. This choice is irrevocable until the moment where the taxpayer either personally served a dwelling, or has more designated housing.
For married taxpayers or legal cohabitants, a single dwelling may be considered home loans. Paragraphs 2 to 6 shall apply to taxpayers two taken together.
In case of modification during the taxable period, the qualification of a dwelling as being home loans rises from day to day. "."
S. 12. in the same title III/1, it is inserted a section 5/6 worded as follows: "article 5/6. § 1.
Regions exercise their powers on surcharges, reductions, reductions or increases in tax and tax credits without reducing the progressivity of the income tax of individuals. The principle of progressivity consists as follows: as the basic tax referred to in article 5/2, § 2, 2 °, increases, the ratio between the amount of the surcharges and tax increases and basic tax, cannot diminish and the ratio between the amount of the reductions, reductions and tax credits and the basic tax can increase.
§ 2. When regions differentiate the surcharges by tax bracket, the scale of regional surcharges may depart in the § 1 provided: 1 ° the rate of regional additional penny on a slice of tax is not lower than 90% of the rate of the highest regional additional penny among the lower tax brackets.
and 2 ° as the tax by taxpayer resulting from the derogation to the progressivity rule does not exceed 1,000 euros per year.
The overrun or not the limit of 1,000 euros is calculated by taking the difference between the amount of the tax of physical persons regional according to the scale that the region wants to apply and the amount of the tax of regional individuals calculated by replacing rates of the instalments of tax non-conformity with the rule of progressivity by rates that should be established so that the progressivity rule is respected.
This amount of 1,000 euros is adapted annually to the index of prices to the consumer of the Kingdom. The adaptation is performed by using the coefficient which is calculated by dividing the average of the price indexes of the year preceding that of the income by the average of the indices of prices for the year 2013. After application of the coefficient, the amounts are rounded to a multiple of EUR 10 higher or lower depending on whether the sales units or not 5.

§ 3. For contracts concluded before 1 January 2015 and relating to the expenditure referred to in article 5/5, § 4, paragraph 1, 1 °, the regions may continue to apply a tax reduction which deviates from the referred progressivity rule in the § 1.
This exemption remains valid until the region decides itself to change the rate of the tax reduction to apply. "."
S. 13. in the same title III/1, it is inserted an article 5/7 as follows: "article 5/7. Projects and proposals of a rule referred to in article 134 of the Constitution regulating materials referred to article 5/6 are, according to the case before filing before the Parliament concerned or after approval by the Committee of the Parliament concerned, provided for an opinion concerning the technical applicability, to the federal Government, other regional Governments and, for an opinion regarding the principle referred to in article 1B paragraph 1, 1 °, to the Court of Auditors. It is same for the amendments adopted.
The conciliation procedure concerning the technical applicability of the introduction of differentiated surcharges

or decreases, reductions or increases in tax or tax credits, referred to in article 5/1, § 1, is laid down in the cooperation agreement referred to in article 1bis.
Projects and proposals forwarded to the Court of Auditors are supported by sufficient quantified data.
The General Assembly of the Court accounts emits in the month following receipt of the project or the proposal in the context of the principle referred to in article 1B, paragraph 1, 1 °, a notice documented and reasoned on respect for the principle of progressivity, referred to in article 5/6. This notice is provided to the federal Government and Governments in region.
As part of its mission of the opinion referred to in paragraph 3, the Court of accounts developed in agreement with the federal Government and the Governments of the region a transparent and uniform evaluation model.
The Court of Auditors prepare each year a report, similar to the notice referred to in paragraph 3, the impact, during the tax year previous, of the regional fiscal measures in force. This report is communicated to the federal Government and Governments in region. "."
S. 14. in the same title III/1, it is inserted a section 5/8 as follows: "article 5/8. The introduction of surcharges, reductions, reductions or increases in tax or tax credits, referred to in article 5/1, § 1, is previously communicated by the Government of region concerned the federal Government as well as other Governments in the region. "."
S. (15A section 6 of the Special Act, as amended by the special laws of July 16, 1993 and July 13, 2001, the following changes are made: a) in the § 1, paragraph 2, the 3rd is replaced by the following: "3 ° federal tax of individuals";

(b) in § 2, paragraph 1, the 3rd is replaced by the following: "3 ° and on which regions are authorized to collect an additional fee in accordance with title III/1.";

(c) in § 2, paragraph 1, 4 is repealed;
d) § 2, paragraph 2, is replaced by the following: "the joint tax referred to in this title is the federal tax of individuals.".
S. 16. article 7 of the Special Act, as amended by the special laws of July 16, 1993 and July 13, 2001, is replaced by the following: 'article 7. for the purposes of this title, the following data are laid down by royal decree deliberated in the Council of Ministers and after consultation with the Governments of the communities and regions: 1 ° revenues of federal tax of natural persons;
2 ° the number of inhabitants.
For years fiscal 2014 and 2015, revenues of federal tax of individuals, means global tax of the State for the 2013 taxation years and 2014 revenue during the period of taxation laid down in article 359 of the 1992 income tax Code. Overall state tax is the tax prior to imputation of regional tax cuts as they were applicable to said exercise tax and fixed under article 6, § 2, paragraph 1, 4 °, as that section existed before be amended by article 15 of the special law of 6 January 2014 on reform of the communities and regions, expansion of the fiscal autonomy of the regions and funding of new skills.
For the budgetary year 2016 and each of the following fiscal years, federal personal income tax revenues are recognized at the expiry of the period of taxation laid down in article 359 of Code of 1992 for the last year of taxation known income tax.
The number of inhabitants, refers to the situation of the population on 1 January of the year referred to in paragraphs 2 and 3. '. "
S.
17. article 8 of the Special Act is repealed.
S. 18. article 9 of the Special Act, as amended by the special law of July 13, 2001, is repealed.
S. 19 article 9bis of the Special Act, inserted by the special law of July 13, 2001 and amended by the Special Act of March 27, 2006, is repealed.
S. 20. article 11, paragraph 1, of the Special Act, replaced by the special law of July 13, 2001, is repealed.
S. 21. in section 33 of the Special Act, as amended by the special laws of July 16, 1993 and July 13, 2001, the following changes are made: 1 ° the § 1 is replaced by the following: "§ 1." For each of the fiscal years 2000-2014 inclusive and for fiscal year 2015 but exclusively for what concerns the fixing of the amount of transition referred to in article 48/1 and the factor of autonomy under article 5/2 § 1, the fixing of the amounts is carried out on the basis of means by region from the previous fiscal year, after deduction of the intervention of national solidarity attributed to the region concerned and the decrease by region referred to in article 34 , § 1, paragraph 1, 2 °. ";
2 ° in § 2 "gross national income" shall each time be replaced by the words 'gross domestic product' s. 22. at article 33bis of the Special Act, inserted by the Special Act of July 13, 2001, the following changes are made: 1 ° in the § 1, paragraph 1, "from the budgetary year 2002" shall be replaced by the words "for each of the fiscal years 2002 to 2014 inclusive and for fiscal year 2015 but exclusively for what concerns the fixing of the amount of transition referred to in article 48/1 and the factor of autonomy referred to in article 5/2, § 1, ";
2 ° in § 2, paragraph 3, the words "from the budget year 2003" shall be replaced by the words "for each of the fiscal years 2003 to 2014 inclusive and for fiscal year 2015 but exclusively for what concerns the fixing of the amount of transition referred to in article 48/1 and the factor of autonomy under article 5/2 § 1,".
S. 23 A section 34 of the Special Act, replaced by the special law of July 13, 2001, which the current text will form the § 1, the following changes are made: 1 ° in the former paragraph 1, becoming the § 1, paragraph 1, the words "means by region are constituted annually as follows:" shall be replaced by the words "for the fiscal years 2000-2014 inclusive and for fiscal year 2015 but exclusively for what concerns the fixing of the amount of" transition referred to in article 48/1 and the autonomy factor referred to in article 5/2 § 1, the means by region are constituted annually as follows: ";
2 ° article is supplemented by a paragraph 2 as follows: § 2. From the fiscal year 2015 means referred to in article 1, § 2, 4 ° and 6 °, by region are made annually of the additional resources referred to in section 4 and the amount of national solidarity referred to in article 48.
The means referred to in paragraph 1 consist of a portion of the proceeds of federal tax from natural persons. "."
S. 24. in title IV, chapter II, of the Special Act, section 3, with article 35, as amended by the special law of July 13, 2001, is repealed.
S. 25A section 35b of the Special Act, inserted by the Special Act of 16 July 1993, the following changes are made: 1 ° the § 1 is replaced by the following: "§ 1." For each of the fiscal years 2000 to 2014 included and for fiscal year 2015 but exclusively for what concerns the fixing of the basic amount referred to in article 35octies, § 1, paragraph 2, 1 °, and the amount of transition referred to in article 48/1, fixing the amounts is carried out on the basis of additional funds collected under this article or article 35bis as applicable, for the previous fiscal year, the Flemish Region and the Walloon Region together. ";
2 ° in paragraph 2 the words "gross national product" shall be replaced by the words 'gross domestic product'.
S. 26 section 35quater of the Special Act, inserted by the special law of July 13, 2001, paragraph 2 is replaced by the following: "§ § 2 2" For each of the fiscal years 2003 to 2014 included and for fiscal year 2015 but exclusively for what concerns the fixing of the basic amount referred to in article 35octies, § 1, paragraph 2, 1 °, and the amount of transition referred to in article 48/1, the amounts referred to the § 1 are adapted annually to the rate of the average index of consumer prices , and the real growth of the gross domestic product of the budgetary year concerned following the procedure laid down in article 33, § § 2 2 '. "
S.
27 article 35quinquies of the Special Act, inserted by the special law of July 13, 2001, paragraph 2 is replaced by the following: "for each of the fiscal years 2003 to 2014 included and for fiscal year 2015 but exclusively for what concerns the fixing of the basic amount referred to in article 35octies, § 1, paragraph 2, 1 °, and the amount of transition referred to in article 48/1" , the amounts referred to in paragraph 1 are adapted annually to the rate of the average index of prices to the consumer, and real growth of the gross domestic product of the budgetary year concerned under the terms laid down in article 33, § § 2 2 '. "
S.
28. in article 35sexies of the Special Act, inserted by the Special Act of July 13, 2001, the following changes are made: 1 ° in paragraph 2, the words "for the budgetary year 2003 and for each of the subsequent budgetary years" are replaced by the words "for each of the fiscal years 2003 to 2014 included and for fiscal year 2015 but exclusively for what concerns the fixing of the amount of base referred to in article 35octies , § 1, paragraph 2, 1 °, and the amount of transition referred to in article 48/1 ";

2 ° paragraph 3 is replaced by the following: "each year, the total amount determined pursuant to paragraph (2) is suitable for the rate of the average index of prices for consumption and real domestic product growth gross of the budgetary year concerned following the procedure laid down in article 33, § 2, and allocated according to natural persons tax revenues federal located in each region.".
S.
29. in article 35septies of the Special Act, inserted by the Special Act of July 13, 2001, the following changes are made: 1 ° in paragraph 2 the words "for the budgetary year 2003 and for each of the subsequent budgetary years" are replaced by the words "for each of the fiscal years 2003 to 2014 included and for fiscal year 2015 but exclusively for what concerns the fixing of the amount of base referred to in article 35octies , § 1, paragraph 2, 1 °, and the amount of transition referred to in article 48/1 ";
2 ° in paragraph 3 the words "gross national income" are replaced by the words 'gross domestic product'.
S. 30. article 35octies of the Special Act, inserted by the special law of July 13, 2001, is replaced by the following: 'article 35octies. § 1. Beginning in fiscal 2015 additional means are given to the Walloon Region, the Flemish Region and the Brussels-Capital Region.
For fiscal year 2015, for the three regions combined, these means are equal to the sum of the following amounts: 1 ° the amount obtained by adding together the amounts which are obtained, for the fiscal year 2015, in application of articles 35ter to 35septies, for the three regions together.
2 ° an amount equal to 625.887.632 euros;
3 ° an amount equal to EUR 5 million.
From fiscal year 2016, the resources allocated for the previous fiscal year are adapted annually at the rate of the average index of prices for consumption and a percentage of growth in real GDP of the budgetary year concerned, following the procedures laid down in article 33, paragraph 2.
The percentage referred to in paragraph (3) is equal to: 1 ° for the year fiscal 2016: 100%;
2 ° from the fiscal year 2017: a) 55% on the part of real growth not exceeding 2.25%;
(b) 100% on the part of the real growth that exceeds 2.25%;
From the fiscal year 2015, these resources are allocated to regions according to the allocation key: has) for the Flemish Region: 50.33%;
(b) for the Walloon Region: 41.37%;
(c) for the Brussels-Capital Region: 8.30%.
§
2. Obtained amounts to the § 1 are diminished for the budgetary years 2015 to 2019 included the following amounts: 1 ° for the budgetary year 2015: has) for the Flemish Region: 9.253.026 euros;
(b) for the Walloon Region: 13.245.455 euros;

(c) for the Region of Brussels-capital: 5.141.684 EUR;
2 ° for the budgetary year 2016: has) for the Flemish Region: 5.559.685 euros;
(b) for the Walloon Region: 7.239.762 euros;
(c) for the Region of Brussels-capital: 2.724.530 EUR;
3 ° for the fiscal year 2017: has) for the Flemish Region: 4.375.792 euros;
(b) for the Walloon Region: 5.554.417 euros;
(c) for the Region of Brussels-capital: 2.314.311 EUR;
4 ° for the budgetary year 2018: has) for the Flemish Region: 2.850.247 euros;
(b) for the Walloon Region: 3.298.120 euros;
(c) for the Region of Brussels-capital: 1.499.915 EUR;
5 ° for the budgetary year 2019: has) for the Flemish Region: 650.405 euros;

(b) for the Walloon Region: 493.544 euros;
(c) for the Brussels-Capital Region: 294.241 euros. "."
S. 31. in title IV, chapter II, section 4, of the Special Act, it is inserted an article 35nonies as follows: "article 35nonies. § 1.
From the fiscal year 2015, additional resources are transferred to the Walloon Region, the Flemish Region and the Brussels-Capital Region, which the basic amount is set at 3.953.242.907 euros.
For fiscal year 2015, the amount allocated for the three met regions is equal to the sum of the amounts listed in the 1 ° and 2 ° and decreased the amounts listed in the 3 ° and 4 °: 1 ° the amount referred to in paragraph 1, multiplied by a factor of 0.9 and suitable base: has) at the rate of the average price index for consumption by fiscal year 2014 and real growth of the gross domestic product of the same budgetary year following the procedure laid down in article 33, § 2;
(b) at the rate of the average index in the consumer price of the 2015 budget year and the real growth of the gross domestic product of this same budget year under the terms set out in article 33, § 2;
2 ° an amount of 434.491.222 euros;
3 ° amounting to 707.935.702 euros;
4 ° amounting to 831.348.000 euros.
For the fiscal year 2016, the amount allocated for fiscal year 2015 is first adapted to the rate of the average index in the consumer price of the budgetary year concerned and a percentage of the real domestic product growth gross of the budgetary year concerned following the procedure laid down in article 33, § 2, and then decreased by 831 348 000 euros.
From the fiscal year 2017, the amount for the previous budget year is adapted to the rate of the average index in the consumer price of the budgetary year concerned and the percentage of real domestic product growth gross of the budgetary year concerned following the procedure laid down in article 33, paragraph 2.
The percentage referred to in paragraphs 3 and 4 is equal to: 1 ° for the year fiscal 2016: 75%;
2 ° from the fiscal year 2017: a) 55% on the part of real growth not exceeding 2.25%;
(b) 100% on the part of the real growth that exceeds 2.25%;
From the fiscal year 2015, means are distributed among the three regions according to the recipes of the federal personal tax located in each region.
§ 2. Pursuant to article 6, § 1, IX, 6 °, of the Special Act of 8 August 1980 of institutional reforms, financial intervention granted to the federal authority by a region where the percentage of days provided in a year because of training, studies or internship from the days of full unemployment compensation for the same year exceeds 12% in this region is being deducted from the means granted to this region in accordance with the § 1.
This financial support is obtained by adding the following amounts: 1 ° a $ 35.50 euros, multiplied by the number of days of unemployment in the previous year provided for reason of training, studies or internship that exceeds 12% but not more than 14% of the number of days of full unemployment compensated of the same year, multiplied by a coefficient of 0.5;
2 ° amount of 35.50 euros, multiplied by the number of days of unemployment in the previous year provided for reason of training, studies or internship that exceeds 14% of the number of days of full unemployment compensation for the same year.
From the fiscal year 2016, the amount of 35.50 euros is adjusted annually in average prices for consumption and a percentage of the real domestic product growth gross of the budgetary year concerned following the procedure laid down in article 33, paragraph 2. This percentage is equal to the specified percentage according to the § 1, paragraph 5.
For courses that prepare for a profession in shortage and exemptions in the context of a cooperative activities are not taken into account for the purposes of this paragraph.
§ 3. Pursuant to article 6, § 1, IX, 11 °, of the Special Act of 8 August 1980 institutional reforms, if the number of persons employed in the system of local employment (ALE) agencies on average on the year exceeds the number set for the Walloon Region and the Flemish Region by this special law, and as regards the Brussels-Capital Region by article 4 , paragraph 4, of the Act of January 12, 1989 related to the Brussels Institutions, means due from the region concerned in the federal authority are put in deduction of the means granted to this region in accordance with the § 1.
Due means by a region for a given fiscal year are obtained by multiplying the amount of 6,000 euros per the difference between on the one hand, the number of people who are employed in the ALE system the year above and who are domiciled in the territory of the region concerned and on the other hand, the number of beneficiaries which is set for the Walloon Region and the Flemish by article 6 , § 1, IX, 11 °, of the Special Act of 8 August 1980 institutional reforms and for the Brussels-Capital Region by article 4, paragraph 4, of the Special Act of 12 January 1989 relating to Brussels Institutions, as regards the Brussels-Capital Region.
From the fiscal year 2016, the amount of EUR 6,000 is adjusted annually at the rate of the average index of prices to the consumer and a percentage of the real growth of the gross domestic product of the budgetary year concerned with the manner set out in article 33, paragraph 2. This percentage is equal to the specified percentage according to the § 1, paragraph 5 "."
S. 32. in the same section 4 it is inserted an article 35decies as follows: "article 35decies. from the fiscal year 2015, additional resources are transferred to the Walloon Region, the Flemish Region and the Brussels-Capital Region, in reason of powers conferred on the regions by article 5/5, § 4.

For the three met regions, the reference amount referred to in paragraph 1 means is provisionally set at 3.047.959.879 euros. The reference policy remains unchanged amount will be definitively determined by royal decree deliberated in the Council of Ministers and after consultation with the Governments of the regions on the basis of the report of the Court of Auditors referred to in article 81ter, 1 °.
For the fiscal year 2015, the amount allocated is equal to the reference amount referred to in paragraph 2, multiplied by a factor of 0.6.
From the fiscal year 2016, the amount for the previous budget year is adapted to the rate of the average index in the consumer price of the budgetary year concerned, and a percentage of the real growth of the gross domestic product of the budgetary year concerned with the manner set out in article 33, paragraph 2. This percentage is equal to the percentage determined in accordance with article 35nonies, § 1, paragraph 5.
From the fiscal year 2015, means are annually distributed among the three regions according to the recipes of the federal personal tax located in each region. "."
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33. A section 36 of the Special Act, replaced by the special law of July 13, 2001, the following changes are made: has) in the introductory sentence, the words "by community, the resources are constituted annually as follows:" shall be replaced by the words "for each of the years budgetary 1989 to 2014 included and for fiscal year 2015 but exclusively for what concerns the fixing of the amount of basic aims in article 40quinquies and the amount of transition" in article 48/1, by community, the means are constituted annually as follows: ";
(b) the 3rd is replaced by the following: "3 ° the allocation referred to in article 47/3 compensatory royalty radio television from the budgetary year 2002";
(c) article is supplemented by a paragraph worded as follows: "beginning in fiscal year 2015, means referred to in article 1, § 1, 2 °, are made annually by community as follows: 1 ° the assigned part of the product of the value added tax referred to in article 41;"
2 ° the amount of the assigned part of the proceeds from the tax of natural persons federal, obtained in accordance with section 47/2, § § 4 4 "."
S. 34 A section 38 of the Special Act, as amended by the special laws of July 16, 1993 and July 13, 2001, the following changes are made: 1 ° in § 3, paragraph 1, the words "from fiscal year 1990" are replaced by the words "for each of the fiscal years 1990 to 2014 included and for fiscal year 2015 but exclusively for what concerns the fixing of the basic amount referred to in article 40quinquies and the amount of" transition referred to in article 48/1 ";
2 ° the § 3B, paragraph 4, is replaced by the following: "for each of the fiscal years 2012 to 2014 inclusive and for fiscal year 2015 but exclusively for what concerns the fixing of the basic amount referred to in article 40quinquies and the amount of transition referred to in article 48/1, the total for both communities collected is equal to the total amount obtained for the previous budget year in accordance with this paragraph after that latter amount has been adapted to the rate of the average index of prices for consumption and 91% of the real growth of the gross domestic product of the budgetary year concerned under the terms set out in article 33, § "§ 2 2;
3 ° in the § 3ter, paragraphs 3 and 5, the words "gross national income" are replaced each time by 'gross domestic product';
4 ° in § 5, paragraph 3, the words "from fiscal year 2012" are replaced by the words "for each of the fiscal years 2012 to 2014 inclusive and for fiscal year 2015 but exclusively for what concerns the fixing of the basic amount referred to in article 40quinquies and the amount of transition referred to in article 48/1".
S. 35. in article 40A of the Special Act, inserted by the special law of July 13, 2001, 'from the budgetary year 2002"shall be replaced by the words"for each of the fiscal years 2002 to 2014 inclusive and for the 2015 budget year but exclusively for what concerns the fixing of the basic amount referred to in article 40quinquies the basic amount referred to in article 47/2, the amount of transition referred to in article 48/1 "."
S. 36. in article 40B, § 4, of the Special Act, inserted by the special law of July 13, 2001, the words "from fiscal year 2012" are replaced by the words "for each of the fiscal years 2012-2014 included and for fiscal year 2015 but exclusively for what concerns the fixing of the basic amount referred to in article 40quinquies the basic amount referred to in article 47/2, the amount of transition referred to in article 48/1 "."
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37. in the Special Act, it is inserted an article 40quater as follows: "article 40quater. the difference is calculated between: 1 ° the impact, for the fiscal year 2015, of the annual adjustment applied from fiscal year 2007 to 91% of the real growth of the gross domestic product in part attributed to the proceeds of the tax on the value added; This impact is calculated as a difference between: has) the new calculation for the estimates year total 2015, in application of article 38, § 5, the amounts fixed in article 38 § 3A, set at zero;
(b) the total amount received for fiscal year 2015 in application of article 39, § 1;
2 ° the impact, for the fiscal year 2010, the annual adjustment applied from fiscal year 2007 to 91% of the real growth of the gross domestic product of the assigned part of the proceeds of the tax on value added; This impact is calculated as a difference between: has) the recalculation for the 2010 budget year, the total amount obtained pursuant to article 38, § 5, the amounts set out in article 38, § 3A, zeroed and binding to the real growth of the gross domestic product for the fiscal 2010 year, referred to in article 38 § 3ter, not taken into account;
(b) the total amount received for fiscal year 2010, in application of article 39, § 1. "."
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38. in the Special Act, it is inserted an article 40quinquies as follows: "article
40quinquies. for fiscal year 2015, a new basic amount is set, equal to the sum: 1 ° of the total amount referred to in article 40quater for the French community and the Flemish community together;
2 ° of the amount received for fiscal year 2015, in accordance with article 39, § 2, the French community and the Flemish community together;
met 3 ° of the amount received for fiscal year 2015, in accordance with article 47/3, for the French community and the Flemish community;
4 ° amounting to 158 542 548 euros for the French community and the Flemish community together.
The basic amount obtained pursuant to paragraph 1 shall, as from the year fiscal 2016: 1 ° adapted annually at the rate of the average index of prices for consumption and 91% of the real GDP growth gross budget year concerned following the procedure laid down in article 33, § 2.
2 ° multiplied by the ratio between the adjustment factor referred to in article 38, § 4, for the budget year concerned and the adjustment factor referred to in article 38, § 4, for the previous fiscal year.
From the fiscal year 2015, the amount determined pursuant to paragraph 1 or paragraph 2, as the case may be, is distributed annually between the French community and the Flemish community according to the procedures set out in article 39 '. "
S. 39 A section 41 of the Special Act, as amended by the special law of July 13, 2001, the following changes are made: 1 ° "means referred in this section are made up as follows by community" shall be replaced by the words "for the budgetary years 1989 to 2014 inclusive and for fiscal year 2015 but exclusively for what concerns the fixing of the basic amount referred to in article 40quinquies and the amount of transition referred to" article 48/1, the means referred to in this section consist annually by community as follows: ";
2 ° 3 ° is supplemented by the words "from the budgetary year 2002";
3 ° article is supplemented by a paragraph worded as follows: "From the fiscal year 2015, the means referred to in this section annually consist the amount obtained pursuant to article 40quinquies, paragraph (3).".
S. 40. in title IV, chapter III, of the Special Act, the title of section 3 is replaced by the following: "Section 3. The assigned part of the product of federal tax of physical persons".
S. 41 A article 47 of the Special Act, as amended by the special laws of July 16, 1993 and July 13, 2001, the following changes are made: 1 ° in the § 1, the words "until the fiscal year included 2014 and for the 2015 budget year but exclusively for what concerns the fixing of the basic amount referred to in section 47/2 and the amount of transition referred to in article 48/1" shall be inserted between the word "following" and the words "la fixation";
2 ° in § 2, "gross national income" shall each time be replaced by the words 'gross domestic product'.
S. 42. in title IV, chapter III, section 3, subsection 2, of the Special Act, it is inserted an article 47/1 as follows: "article 47/1. For the fiscal year 2015, the difference is calculated between: 1 °

the amount obtained pursuant to section 40A for the French community and the Flemish community together;
2 ° the amount obtained pursuant to section 40quater for the French community and the Flemish Community combined. "."
S. 43. in the same subsection 2, it is inserted a section 47/2 as follows: "article 47/2. § 1. For the fiscal year 2015, a new base amount is defined, the sum: 1 ° of the total amount referred to in article 47/1 for the French community and the Flemish community together;
2 ° of the total amount referred to in article 47 for met the French community and the Flemish community;
3 ° a negative amount equal to 356.292.000 euros.
§ 2. For the fiscal year 2016, the amount allocated for fiscal year 2015 is first adapted to the rate of the average index of prices for consumption and a percentage of growth in real GDP of the budgetary year concerned, following the procedure laid down in article 33, § 2 and then reduced by 356.292.000 euros. This percentage is equal to the percentage determined in accordance with article 35nonies, § 1, paragraph 5.
The basic amount obtained pursuant to paragraph 1 is adapted annually as from the budget year 2017 at the rate of the average index of prices for consumption and a percentage of growth in real GDP of the budgetary year concerned, following the procedure laid down in article 33, paragraph 2. This percentage is equal to the percentage determined in accordance with article 35nonies, § 1, paragraph 5.
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3. As of fiscal year 2015, the amount obtained, as appropriate, in application of § 1 or § 2 is annually, expressed in per cent to five decimal places of the total of the tax revenue of deemed federal individuals located in the two communities.

§ 4. The resulting percentage is applied annually to the tax revenue of deemed federal individuals in each community.
Revenues are distributed between the communities as follows: 1 ° 100% of these tax revenue located in the Dutch-language region, increased by 20% of the tax revenue located in the bilingual Brussels-capital region are deemed to be localized in the Flemish community;
2 ° 100% of these located in the area of French-language tax revenue and 80% of these tax revenue located in the bilingual Brussels-capital region are known in the French community.
§ 5. For the purposes of this section, the tax revenue of the federal natural persons located in each language area are established annually based on the data of the last tax year and laid down by royal decree deliberated in the Council of Ministers and after consultation with the Governments of the regions and the communities. "."
S. 44. in article 47bis former of the Special Act, inserted by the Special Act of July 13, 2001, becoming article 47/3, in section 2, "from the budget year 2003", shall be replaced by the words "for each of the fiscal years 2003 to 2014 inclusive and for fiscal year 2015 but exclusively for what concerns the fixing of the basic amount referred to in article 40quinquies and the amount of transition referred to in article 48/1" ,".
S. 45. in the Special Act, it is inserted a title IV/1 entitled: "title IV/1. Federal allocations to communities".
S. 46. in title IV/1, inserted by article 45, an article 47/4 be inserted worded as follows: "article 47/4. For communities, the allocations referred to in articles 47/5 to 47/11 are listed annually in the general budget expenditures of the federal authority. "."
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47. in the same title IV/1, it is inserted an article 47/5 as follows: "article 47/5. § 1. From the fiscal year 2015, an allocation is given to the French community, the Flemish community and the Joint Community Commission including the basic amount is equal to 6 403 683 360 euros.
§ 2. For fiscal year 2015, the amount that is granted to entities met in the § 1, is obtained by doing consecutively the following: 1 ° the amount referred to the § 1, is adapted according to the rules laid down in paragraph 2, and this for the budgetary year 2014;
2 ° the amount obtained pursuant to the 1 ° is adapted according to the rules laid down in paragraph 2, and then decreased as defined in paragraph 3, for the fiscal year 2015.
The adaptation referred to in paragraph 1 is carried out on the basis: (1) the rate of the average price index for the consumption of the budgetary year concerned as defined in article 38, § 3;
2 ° of the evolution of the number of inhabitants 0 to 18 years inclusive of the Kingdom on 1 January of the budgetary year concerned over this number to January 1 of the previous fiscal year, the number of inhabitants 0 to 18 years included being fixed under the terms laid down in § 5. En_attendant the definitive fixing of the number of inhabitants on 1 January of the fiscal year concerned, the estimate of the number of inhabitants on 1 January of the budgetary year concerned is retained, as provided for by the economic budget referred to in article 108, g), of the Act of 21 December 1994 amending social and various provisions.
The amount obtained pursuant to paragraph (2) is reduced by a percentage which is obtained by calculating the ratio between the number of inhabitants 0 to 18 years of age inclusive belonging to the German-speaking community on 1 January of the year budget concerned and the number of inhabitants 0 to 18 years inclusive of the Kingdom on 1 January of the budgetary year concerned, the number of inhabitants 0 to 18 years being fixed under the terms laid down in § 5.
§ 3. For the fiscal year 2015, means by entity are obtained by allocating the amount obtained pursuant to § 2 between the entities in the § 1 according to the key to the number of inhabitants 0 to 18 years included on 1 January of the budgetary year concerned, which is obtained by calculating the report by entity between: 1 ° the number of 0 to 18 years inclusive inhabitants belonging to the entity concerned;
2 ° the sum of the number of inhabitants 0 to 18 years old belonging to all entities in the § 1;
and the number of inhabitants 0 to 18 years included being fixed under the terms laid down in § 5.
§ 4. For the establishment of the means by entity referred to the § 1 for the 2016 fiscal year and for each subsequent fiscal year, the means obtained for the previous budget year are adapted annually: 1 ° at the rate of the average price index for the consumption of the budgetary year concerned, following the procedure laid down in article 38, § 3;
2 ° to the evolution of the number of inhabitants 0 to 18 years included entity on 1 January of the budgetary year concerned over this number on 1 January of the previous budgetary year following the rules laid down in § 2, paragraph 2, 2 °, and the number of inhabitants 0 to 18 inclusive years being fixed under the terms laid down in § 5;
3 ° to 25% of the real growth of the gross domestic product per capita. En_attendant the definitive fixing of this growth rate per capita in the fiscal year concerned, estimated per capita growth rate of the budgetary year concerned is retained, as planned by the economic budget referred to in article 108, g), of the Act of 21 December 1994 amending of social and various provisions.
§ 5. For the purposes of §§ 1 to 4, the number of inhabitants 0 to 18 years inclusive is equal to: 1 ° for the Flemish community, number of inhabitants 0 to 18 years old belonging to the Dutch-speaking region;
2 ° for the French community, number of inhabitants 0 to 18 years old belonging to the French-language region;
3 ° the common Community Commission, number of inhabitants 0 to 18 years old belonging to the bilingual region of Brussels-capital;
4 ° for the German-speaking community, number of inhabitants 0 to 18 years old belonging to the German-language region. "."
S. 48. in the same title IV/1, it is inserted an article 47/6 worded as follows: "article 47/6. The King may, by Decree deliberated in the Council of Ministers, on a proposal from the social partners referred to the law of 23 December 2005 on the solidarity between generations Pact affect part of the envelope well-being to the increase of the appropriations referred to in article 47/5 that are granted to the French community, the Flemish community and the Commission community municipality if the social partners recognize that the participation rate of young people in higher education has increased significantly in one or more language regions between the preceding year and the last year for which part of the well-being envelope has been assigned to an increase of the appropriations granted to the above entities, or failing the year 2015.
The participation rate is set by region language as the ratio between the number of young people 19-24 years inclusive domiciled in the concerned language area, registered for training academic higher education degree and the number of young people of the same age living in this language area.
The increase in the staffing of an entity referred to in paragraph 1 is determined on the basis of the share of the increase in the participation rate of the entity concerned in the increase in the participation rate of the French community, the Flemish community and the Joint Community Commission together, the increase over the period referred to in paragraph 1, and: 1 °

the share of the increase is attributed to the Flemish Community corresponding to the share of the region's Dutch language in the increase of the participation rate;
2 ° the share in the increase is attributed to the French Community corresponding to the share of the region's French-language in the increase of the participation rate;
3 ° the share in the increase that is attributed to the common Community Commission corresponding to the bilingual region of Brussels-capital share in the increase in the participation rate.
The amount so obtained which amounts to one or more of the entities referred to in paragraph 1 is kept nominally constant and added annually to the resources allocated to these entities under article 47/5, §§ 1 to 5.
Detailed rules for the application of the increase referred to in paragraph 1 are set, after consultation with the Governments of communities and the College meeting of the Joint Community Commission, by royal decree deliberated in the Council of Ministers. "."
S. 49. in the same title IV/1, it is inserted an article 47/7 as follows: "article 47/7. § 1.
From the fiscal year 2015, an endowment is granted to the French community, the Flemish community and the Joint Community Commission which the basic amount is equal to 3 339 352 178 euros.

§ 2. For fiscal year 2015, the amount that is granted to entities met in the § 1, is obtained by doing consecutively the following: 1 ° the basic amount referred to the § 1 is adapted according to the procedure defined in paragraph 2 and this for the budgetary year 2014;
2 ° the amount obtained pursuant to the 1 ° is suitable under the terms defined in paragraph (2) and then decreased as defined in paragraph 3, and for fiscal year 2015.
The adjustment referred to in paragraph 1 shall be based: 1 ° of the rate of the average price index for the consumption of the budgetary year concerned as defined in article 38, § 3;
2 ° of the evolution of the number of people aged over 80 years of the Kingdom on 1 January of the budgetary year concerned over this number on 1 January of the previous year, according to the procedure laid down in article 47/5, § 2, paragraph 2, 2 °; the number of people aged over 80 years being fixed under the terms laid down in § 5;
3 ° the real growth of the gross domestic product per capita of the budgetary year concerned and determined in accordance with the procedure laid down in article 47/5, § 4, 3 °.
The amount obtained pursuant to paragraph (2) is reduced by a percentage which is obtained by calculating the ratio between the number of people aged over 80 years belonging to the German-speaking community on 1 January of the budgetary year concerned and the number of people aged over 80 years in the Kingdom on 1 January of the fiscal year concerned; the number of people aged over 80 years being fixed under the terms laid down in § 5.
§ 3. For the fiscal year 2015, means by entity are obtained by allocating the amount obtained pursuant to § 2 between the entities in the § 1 according to key in the number of people aged over 80 years old on 1 January of the budgetary year concerned which is obtained by calculating by entity the report between: 1 ° the number of people aged over 80 years belonging to the entity concerned;
2 ° the sum of the number of people aged over 80 years belonging to all entities in the § 1;
and the number of people aged over 80 years being fixed under the terms laid down in § 5.
The means established in 1st paragraph for each entity, it is deducted an amount to account for geriatric services, referred to in article 5, § 1, I, paragraph 1, 3 °, of the Special Act of 8 August 1980 existing institutional reforms on January 1, 2013, but which are no longer such services at the date of 1 January 2015. This amount is determined by royal decree deliberated in the Council of Ministers and after consultation with the Government of the relevant community or College attended by the Joint Community Commission.
It corresponds to the amount allocated for fiscal year 2013 for these services, not of the means for the infrastructure for these services, and is adapted to the rate of the average index of prices for consumption and the real growth of the GDP gross fiscal years 2014 and 2015, according to the procedures laid down in article 33 , § 2. The adapted amount is deducted from the means set out in paragraph 1 for the entity that would have been responsible for these services.

§ 4. For the establishment of means by entity for the 2016 fiscal year and for each subsequent fiscal year, the means obtained for the previous budget year are adapted annually: 1 ° to the rate of the average price index for the consumption of the budgetary year concerned, as defined in article 38, § 3;
2 ° to the evolution of the number of inhabitants aged over 80 years in the entity concerned on 1 January of the budgetary year concerned over this number to January 1 of the previous fiscal year, according to the procedures laid down in article 47/5, § 2, paragraph 2, 2 °; the number of people aged over 80 years being fixed under the terms laid down in § 5;
3 ° a percentage of the real growth of the gross domestic product per capita of the budgetary year concerned, following the procedures laid down in article 47/5, § 4, 3 °.
The percentage referred to in paragraph 1, 3 °, is equal to: 1 ° for the year fiscal 2016: 82.5%;
2 ° from the year fiscal 2017: a) 65% on the part of real growth not exceeding 2.25%;

(b) 100% on the part of the real growth that exceeds 2.25%;
§ 5. For the purposes of §§ 1 to 4, the number of people aged over 80 years of: 1 ° the Flemish community is the number of population aged over 80 years belonging to the Dutch-speaking region;
2 ° the French community is the number of people aged over 80 years belonging to the French-language region;
3 ° the Joint Community Commission equals the number of people aged over 80 years belonging to the bilingual region of Brussels-capital;
4 ° the German-speaking community is the number of population aged over 80 years belonging to the German-language region. "."
S. 50. in the same title IV/1, it is inserted an article 47/8 as follows: "Art 47/8. From the fiscal year 2015, an endowment is granted to the French community, the Flemish community and the Joint Community Commission which the basic amount is equal to: a) 472.033.613 euros for the Flemish community;
b) 257.732.297 euros for the French community;
c) 128.644.410 euros for the Joint Community Commission.
It is deducted an amount to account for special services of rehabilitation and treatment, referred to in article 5, § 1, I, paragraph 1, 4 °, of the Special Act of 8 August 1980 existing institutional reforms on January 1, 2013, but which are no longer such services at the date of 1 January 2015. This amount is determined by royal decree deliberated in the Council of Ministers and after consultation with the Government of the relevant community or College attended by the Joint Community Commission. It corresponds to the amount allocated for fiscal year 2013 for these services, not of the means for the infrastructure for these services, and is adapted to the rate of the average index of prices for consumption and the real growth of the GDP gross fiscal years 2014 and 2015, according to the procedures laid down in article 33 , § 2. The adapted amount is deducted from the means for the entity that would have been responsible for these services.
From the fiscal year 2016, the means granted to the entities referred to in paragraph 1 are obtained adapting annually means of the previous budget year to the rate of the average price index for consumption of the budgetary year concerned and a percentage of growth in real domestic product gross budgetary year concerned in the manner set out in article 33 , § 2. This percentage is equal to the percentage determined in accordance with article 47/7, § 4, paragraph 2.
Means are adapted annually to the evolution between 1 January of the budgetary year concerned and January 1 of the previous fiscal year, of the report between the number of inhabitants of the entity concerned and the number of inhabitants of the entire Kingdom.
For the purposes of paragraph 4, the number of inhabitants of: 1 ° the Flemish community is the number of inhabitants belonging to the Dutch-speaking region;
2 ° the French community is the number of inhabitants belonging to the French-language region;
3 ° the Joint Community Commission equals the number of inhabitants belonging to the bilingual region of Brussels-capital. "."
S. 51. in the same title IV/1, it is inserted an article 47/9, as follows: "article 47/9. § 1.
From the fiscal year 2016, an endowment is awarded annually to the French community, the Flemish community and the Joint Community Commission because their jurisdiction over financing of hospitals and medical services.
The basic amount of the allocation referred to in paragraph 1 is equal to 566 185 617 euros.

§ 2. For the fiscal year 2016, the amount referred in the § 1 is adapted: 1 ° to the rate of the average price index for consumption of the budgetary year

2014 and real growth domestic product gross that fiscal year under the terms defined in article 33, § 2;
2 ° to the rate of the average index in the consumer price of the 2015 budget year and the real growth of the gross domestic product of this same budget year under the terms set out in article 33, § 2;
3 ° to the rate of the average index in the consumer price of the budgetary year 2016 and the real growth of the gross domestic product of this same budget year under the terms set out in article 33, paragraph 2.
From the fiscal year 2017, means granted to the entities in the § 1, paragraph 1, are obtained annually adapting means of the previous budget year to the rate of the average index of prices for consumption and a percentage of the real GDP growth gross budget year concerned following the procedure laid down in article 33 , § 2. This percentage is equal to the percentage determined in article 47/7, § 4, paragraph 2.
§ 3. The amount calculated according to § 2 is divided annually into two parts; first part of 84.40% and a second of 15.60%. The two parties are attributed to the entities in the § 1, paragraph 1, according to the rules established by paragraphs 3 and 4 respectively.
The first part shall be reduced by a percentage which is obtained by calculating the ratio between the number of inhabitants belonging to the German-speaking community on 1 January of the financial year concerned and the number of inhabitants of the Kingdom on 1 January of the budgetary year concerned.
The amount determined pursuant to paragraph (2) is divided between the entities in the § 1, paragraph 1, on the basis of the number of inhabitants of the budgetary year concerned, calculating by entity the report between: 1 ° the number of inhabitants belonging to the entity concerned;
2 ° the sum of the number of inhabitants belonging to all entities in the § 1, paragraph 1.
The second part is divided by the number of inhabitants between the French community and the Flemish community as follows: 1 ° for the Flemish Community: the fraction that is the ratio between, on the one hand, the population of the Flemish Region and 20% of the population of the Brussels-Capital Region, and on the other hand, the population of the Kingdom on 1 January of the fiscal year concerned;
2 ° for the French Community: the fraction that is the ratio between the population of the Walloon Region and 80% of the population of the Brussels-Capital Region, and secondly, the population of the Kingdom on 1 January of the financial year concerned.
For the purposes of paragraphs 2 to 4, the number of inhabitants of: 1 ° the Flemish community is the number of inhabitants belonging to the Dutch-speaking region;
2 ° the French community is the number of inhabitants belonging to the French-language region;
3 ° the Joint Community Commission equals the number of inhabitants belonging to the bilingual region of Brussels-capital;
4 ° the German-speaking community, the number of inhabitants belonging to the German speaking region.
The number of inhabitants on 1 January of a fiscal year is determined by the procedures laid down in article 47/5, § 2, paragraph 2 (2).
§ 4. The federal authority provides, on behalf of the communities, the financing of investment infrastructure and services medical hospitals, referred to in article 5, § 1, 1 °, a), of the Special Act of 8 August 1980 institutional reforms, provided that these investments: 1 ° have been subject of a first amortization at 31 December 2015;
2 ° or, with regard to new construction or priority renovation subsidized by the communities work, that they have been made in the construction schedule provided for in the Protocol of agreement concluded within the framework of the interministerial conference on 19 June 2006 public health;
3 ° or, in the case of non-priority renovation work, as long as the investments are complying with federal rules and are initiated before December 31, 2015.
Each year, spending by the federal authority in accordance with paragraph 1 for investments in hospitals under each of the entities concerned are deducted from the respective allocations of these entities. Account shall be taken of the estimation of these expenditures for the payment of the instalments provided for in article 54.
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5. Each community or the common Community Commission may conclude an agreement of cooperation aimed at the conversion of hospital beds to support patients outside the hospital, a service falling within the competence of the community or the common Community Commission with the federal authority. In this case, this cooperation agreement provides that additional resources are granted to the community, communities or the Community Commission joint parties to this agreement of cooperation. These means may not exceed the cost of the converted hospital beds. "."
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52. in the same title IV/1, it is inserted an article 47/10 read as follows: "article 47/10.
From the fiscal year 2015, an endowment is granted to the French community and the Flemish community with the basic amount is equal to: 1 ° 51 737 934 euros for the Flemish community;
2 ° 34 610 699 euros for the French community.
For fiscal year 2016 and each subsequent fiscal year, the resources allocated to each community are obtained by adapting the means allocated for the previous budget year or, where appropriate, the amount plus basic obtained in accordance with paragraph 3, at the rate of the average index price for consumption of the budgetary year concerned and the real growth of GDP gross budgetary year concerned in the manner set out in article 33 , § 2.
Beginning in 2019 and then every three years, the Court of Auditors calculated by community the evolution of the number of missions in implementation of federal legislation over the last three years. If this development is greater than the growth of the allocation fixed in accordance with paragraph (2) in the same period, the amount of the allocation to be granted to the community for the following fiscal year and for each subsequent fiscal year, is determined by taking into account the higher growth of the number of missions over the past three years. "."
S. 53. in the same title IV/1, a 47/11 section is added worded as follows: "article 47/11. From the fiscal year 2018, an endowment is awarded annually to the French community and the Flemish community with the basic amount is equal to: 1 ° 17.704.421 euros for the Flemish community;
2 ° 13.910.617 euros for the French community.
For FY 2019 and each subsequent fiscal years, the means granted to each community are set by adapting the means obtained for the previous year at the rate of the average price index for consumption of the budgetary year concerned and the real growth of the gross domestic product of the budgetary year concerned as defined in article 33 , § 2.".
S. 54. the title of title V of the Special Act is replaced by the following: "title v The mechanism of national solidarity".
S.
55. at section 48 of the Special Act, as amended by the special law of July 13, 2001, the following changes are made: 1 ° in the § 1, paragraph 1, the words "From the 1990 fiscal year, annual national solidarity intervention is allocated" shall be replaced by the words "for the fiscal years 1990 to 2014 inclusive and for fiscal year 2015 but exclusively for what concerns the fixing of the amount of transition referred to in article 48/1" national solidarity is annually allocated";
2 ° in § 2, the words "national solidarity intervention" are replaced by the words "national solidarity";
3 ° article is supplemented by §§ 3 to 6 worded as follows: "§ § 3 3" From the fiscal year 2015, national solidarity is allocated annually to each region whose percentage in total revenue of federal tax of natural persons is less than the percentage in the population of the Kingdom.
§ 4. For fiscal year 2015, a base amount is defined which is equal to the sum for all regions met: 1 ° the amount which corresponds to the numerator of the report referred to in article 5/2, § 1, paragraph 3, 1 °, calculated for the fiscal year 2015;
2 ° of the amount referred to in article 35nonies for the budgetary year 2015 for the three met regions excluding the application of §§ 2 and 3 of this article;
3 ° the amount referred to in article 35decies for the budgetary year 2015 for the three regions combined;
4 ° of 50% of the resources referred to in article 47/2 for the French budgetary year 2015 for the community and the Flemish community together.
For the fiscal year 2016, the amount of base referred to in paragraph 1: 1 ° is first adapted to the rate of the average index in the consumer price of the budgetary year concerned and real domestic product growth gross of the budgetary year concerned following the procedure laid down in article 33, § 2;
2 ° and then reduced by 1.009.494.000 euros.
From the fiscal year 2017, the amount of the previous budget year is adapted annually at the rate of fluctuation

of the average index in the consumer price of the budgetary year concerned and the real growth of the gross domestic product of the budgetary year concerned following the procedure laid down in article 33, paragraph 2.
§ 5. The amount of the region concerned national solidarity is determined as the product of the basic amount referred to in § 4 and 80% of the absolute value of the difference between the percentage of this region in total federal personal tax revenue and the percentage of this region in the population of the Kingdom, federal personal income tax and the population are defined in accordance with article 7.
§ 6. The total amount of national solidarity consists of a portion of the proceeds of federal tax from natural persons. "."
S. 56. in the Special Act, it is inserted a title V/1 entitled: "title V/1. The mechanism of transition".
S. 57. in title V/1, inserted by article 56 article be inserted a 48/1 as follows: "article 48/1. § 1.
Transitional basis, for fiscal year 2015 to respectively the Flemish community, the French community and the common Community Commission, the amount of transition is fixed, the sum: 1 ° the amount resulting from the difference in fiscal year 2015: a) the amount of the assigned part of the tax product obtained pursuant to article 36, paragraph 2, not considering the negative amount referred to in article 47/2 , § 1, 3 °;
(b)) the amount of the assigned part of the tax product obtained pursuant to article 36, paragraph 1;
2 ° by the amount resulting from the multiplication of the amount fixed in article 47/5, § 2, for fiscal year 2015 by the difference between the key referred to in article 47/5, § 3, and the following key: has) for the Flemish Community: 54.20%;
(b) for the French Community: 33.62%;
(c) for the Joint Community Commission: 12,18%;
3 ° by the amount resulting from the multiplication of the amount fixed in article 47/7, § 2, for the budgetary year 2015 by the difference between the distribution key referred to in article 47/7, § 3, paragraph 1, and the following key: a) for the community Flemish: 61.98%;
(b) for the French Community: 30.73%;
(c) for the Joint Community Commission: 7.29%.
4 ° the amount resulting from the difference between the respective amount fixed in article 47/8, paragraph 1, for the fiscal year 2015 and the following amount: has) for the Flemish Community: 506.258.597 euros;
(b) for the French Community: 285.971.297 euros;
(c) for the Joint Community Commission: 28.798.525 euros;
5 ° the amount resulting from the difference between the amount laid down in article 47/10 for fiscal year 2015 and: has) for the Flemish Community: 41.991.968 euros;
(b) for the French Community: 44.454.922 euros;
6 ° the negative amount resulting from the multiplication of the amount laid down in article 40quinquies, paragraph 1, 4 °, for the estimates year 2015 by key: has) for the Flemish Community: 63,485%;
(b) for the French Community: 36,505%;

(c) for the Joint Community Commission: 0.01%.
7 ° the following amounts: has) for the Flemish Community: a negative amount of 4.553.362 euros;
(b) for the French Community: 4.526.332 euros.
When institutions established in the bilingual Brussels-capital region are, because of their organization, be considered as belonging exclusively to one or the other community during the budget year 2013 and will have, during this year budget, received funding under the substances referred to in article 5, § 1, I, paragraph 1, 2 ° to 5 ° of the Special Act of 8 August 1980 of institutional reforms , this funding for fiscal year 2015 amount is added to the amount of transition, referred to the 1st paragraph of the community concerned and subtracts the amount of transition of the Community Commission common, if, due to a change in their organization, these institutions must be considered January 1, 2015, as belonging exclusively to one or the other community , and so far they had attended community concerned and the common Community Commission of changes in their organization no later than December 31, 2014.
When institutions established in the bilingual Brussels-capital region are, because of their organization, be considered as belonging not only to one or the other community during the budget year 2013 and will have, during this year budget, received funding under the substances referred to in article 5, § 1, I, paragraph 1, 2 ° to 5 ° of the Special Act of 8 August 1980 of institutional reforms the amount corresponding to this funding for fiscal year 2015 is added to the amount of transition, referred to the paragraph 1, the Community Commission common and subtracts the amount of transition of the community concerned, if due to a change in their organization, these institutions should be considered 1 January 2015, as exclusively belonging to this community, provided that they have expressed to the community concerned and the Joint Community Commission changes in their organization no later than 31 December 2014.
Paragraphs 2 and 3 shall also apply to such modifications of bicommunal status towards unicommunautaire status or vice versa which institutions would share between January 1, 2015 and 31 December 2015, however with the agreement of the Government of the community concerned and the College meeting of the Joint Community Commission.

§ 2. on a transitional basis, for fiscal year 2015 to respectively the Walloon Region, the Region of Brussels - capital and the Flemish Region, amount of transition is fixed as the amount: 1 ° of the amount obtained by the sum: has) of the amount obtained by multiplying the amount set in article 35B for the budgetary year 2015 by the difference between the key referred to in article 35octies , § 1, paragraph 5, and the key referred to in article 35B, § 3;
b) of the amount obtained by multiplying the amount fixed in article 35quater for the budgetary year 2015 by the difference between the key referred to in article 35octies, § 1, paragraph 5, and the key referred to in article 35quater, § 1;
c) of the amount obtained by multiplying the amount fixed in article 35quinquies for the budgetary year 2015 by the difference between the key referred to in article 35octies, § 1, paragraph 5, and the key referred to in article 35quinquies, paragraph 1;
d) of the amount obtained by multiplying the amount fixed in article 35sexies for the budgetary year 2015 by the difference between the key referred to in article 35octies, § 1, paragraph 5, and the key referred to in article 35sexies, paragraph 3;
e) of the amount obtained by multiplying the amount fixed in article 35septies for the budgetary year 2015 by the difference between the key referred to in article 35octies, § 1, paragraph 5, and the key referred to in article 35septies, paragraph 3;
2 ° of the amount obtained by multiplying the amount fixed in article 35octies, § 1, paragraph 2, 2 °, by the difference between the key referred to in article 35octies, § 1, paragraph 5, and the following key: has) for the Flemish Region: 49.35%;
(b) for the Walloon Region: 38.02%;

(c) for the Brussels-Capital Region: 12.63%;
3 ° of the amount obtained by multiplying the amount referred to in article 35nonies, § 1, paragraph 2, 1 ° to 3 °, for the estimates year 2015 by the difference between the key referred to in article 35nonies, § 1, paragraph 6, and the following key: has) for the Flemish Region: 51,705%;

(b) for the Walloon Region: 34,765%;
(c) for the Brussels-Capital Region: 13.53%;
4 ° the negative value of an amount equal to one-ninth of the amount referred to in article 35nonies, § 1, paragraph 2, 1 ° and 2 °, divided between regions according to the following key: has) for the Flemish Region: 52.43%;
(b) for the Walloon Region: 34.51%;

(c) for the Brussels-Capital Region: 13.06%;
5 ° of the sum of the following two amounts: a) the amount obtained by multiplying the amount of reference referred to in article 35decies, paragraph 2, for the budgetary year 2015 by 60% of the difference between the key referred to in article 35decies, paragraph 5, and allocation of the tax expenditure referred to in article 5/5, § 4, for the year 2015 expressed policy remains unchanged and in the end of the period of taxation referred to in article 359 of Code taxes on income 1992;
(b) the amount obtained by multiplying the amount of reference referred to in article 35decies, paragraph 2, for fiscal year 2015, by 40% of the difference between the IPP defined in article 5/2, § 1, paragraph 3, 1 °, and the allocation of the tax expenditure referred to in article 5/5, § 4, for the year 2015, expressed at unchanged policy and determined at the end of the period of taxation under article 359 of the 1992 income tax Code;
6 ° of the amount obtained by multiplying the amount which corresponds to the numerator of the report referred to in article 5/2, § 1, paragraph 3, 1 °, calculated for the fiscal year 2015, by the difference between the 'key recipes' and the 'key IPP' for the estimates year 2015 such as defined in that article;
7 ° of the amount obtained by the difference between the amount fixed in article 33bis for fiscal year 2015 and the amount

C fixed in article 5/2, § 1, paragraph 3, 1 °, which is first multiplied by the "key IPP" as defined in that article;
8 ° the amount determined by the difference between the amount fixed in article 48, §§ 3 to 6, for the fiscal year 2015, taking into account an amount fixed in article 48, § 4, paragraph 1, which shall be increased by 1.009.494.000 euros, and the amount laid down in article 48, §§ 1 and 2, for fiscal year 2015;
9 ° the following amounts: has) for the Walloon Region: 192 017 euros;

(b) for the Brussels-Capital Region: a negative amount of EUR 630.647.
For the amounts referred to in paragraph 1, 5 °, also a long time that has not been established the distribution key of the tax expenditure referred to in article 5/5, § 4, for the year 2015, expressed in policy unchanged and observed at the end of the period of taxation under article 359 of the 1992 income tax Code, the following key shall apply: a) for the Flemish Region : 65.17%;
(b) for the Walloon Region: 28.73 per cent;
(c) for the Brussels-Capital Region: 6.10%.
"Key revenue" referred to in paragraph 1, 6 °, means the part of each region, expressed as a percentage, in recipes for the three regions met surcharges referred to article 5/1, § 1, paragraph 1, 1 °, for the tax year 2015, expressed at unchanged policy and in the end of the period of taxation referred to in article 359 of the 1992 income tax Code.
§ 3. To the extent that, for the fixation for the year fiscal 2015 of the amount of transition by region and community referred to in §§ 1 and 2, the application of articles 5/2, § 1, paragraph 3, 1 °, 35nonies, 35decies, 36, paragraph 2, 2 °, and 48, §§ 3 to 5, is based on federal taxation of natural persons, the fixing of the amount of transition is carried out permanently on the basis of federal income tax of physical persons the tax year 2015 expressed policy remains unchanged as recorded during the period of taxation laid down in article 359 of the 1992 income tax Code.
§ 4. The amount of transition laid down by entity in accordance with §§ 1 to 3, remains nominally constant during the years 2015 to 2024 included, then, from 2025 to 2034 included, is reduced linearly over ten years up to 0.
However, starting from the fiscal year 2016, in the amount of transition laid down in §§ 1 and 3 for the French community, the Flemish community and the Commission community municipality is added to the amount which corresponds to the difference, for the fiscal year 2016, from: 1 ° the amount fixed in article 47/9, § 2, paragraph 1, article 47/9, § 3, and decreased the amount of funding provided by the federal authority for the entity concerned in accordance with article 47/9 , § 4;
2 ° the amount laid down in article 47/9, § 2, paragraph 1, less the amount of funding provided by the federal authority for the three entities met in accordance with article 47/9, § 4, and multiplied by the following allocation key: has) for the Flemish Community: 57.76%;
(b) for the French Community: 34,01%;
(c) for the Joint Community Commission: 7.69%;
The amount added pursuant to paragraph 2, remains nominally constant during the years 2016 2024 included until then, from 2025 to 2034 included, will be reduced linearly over ten years up to 0.
§
5. If the amount of transition is positive, the amount obtained pursuant to § 4 is during the 2015 up to 2033 period included annually door deduction: 1 ° for the regions: means granted to the region concerned and referred to in title IV, chapter II, section 4;
2 ° the communities: the means granted to the community concerned and referred to in title IV, chapter III, section 3, subsection 2;
3 ° the Community Commission common: means granted to it under section 65 and, where appropriate, the means referred to in articles 47/8 and 47/7.
If the amount of transition is negative, the absolute value of the amount determined pursuant to § 4 is during the period 2015 until 2033 included annually added: 1 ° for the regions: the means granted to the region concerned and referred to in title IV, chapter II, section 4;
2 ° the communities: the means granted to the community concerned and referred to in title IV, chapter III, section 3, subsection 2;
3 ° the Community Commission joint: the means referred to in article 65, it granted. "."
S. 58A section 54 of the Special Act, amended by the Act of 16 July 1993, the following changes are made: 1 ° in the § 1, paragraph 1, the words "title II" are replaced by the words "in article 2".
2 ° in the § 1, a paragraph worded as follows is inserted between paragraphs 1 and 2: "Where, due to its policing and justice powers, the federal authority collects the revenue referred to in article 2A, it pays them to the competent authority of the region at the end of the month following that of their perception by the federal authority.";
3 ° in the § 1 paragraph 2 former, becoming paragraph 3, the words ' and article 6, § 2, paragraph 1, 3 °, "are repealed;
4 ° in the § 1 paragraph 3 former, becoming paragraph 4, the words "and the resources referred to in titles V and V/1 and in articles 64quater, 64quinquies, 65, 65bis and 65ter" shall be inserted between the words "article 6, § 2, paragraph 1, 3 °," and the words "transferred";
5 ° in the § 1, paragraph 4 former, becoming paragraph 5, the words "title V" are replaced by the words "to the title IV/1";
6 ° the § 1 is complemented by five paragraphs worded as follows: "when the reference amounts referred to in article 35decies, the key of the tax expenditure referred to in article 48/1, § 2, paragraph 1, 5 °, the allocation key federal personal tax on the basis of article 48/1, § 3, and, by way of consequence, the amounts to be allocated pursuant to sections 48 and 48/1 are permanently" the difference between allocated on the basis of the provisional amounts and amounts to be awarded on the basis of the final amounts is recognised in favour of federal authority or for the benefit of each of the communities, the regions or the common Community Commission, depending on whether it is positive or negative. According to the case, this difference is deducted or added any monthly payments provided for in paragraphs 4 and 5 following the month during which the reference amounts and the distribution in question keys are permanently fixed on the understanding that the charge against each of the instalments may not exceed 2% of these.
When the autonomy factor referred to in article 5/2 § 1, is permanently fixed, the difference is calculated for each region, between on the one hand, revenue from the additional regional of the tax year 2015 received until December 31, 2016 and referred to in article 5/1, § 1, paragraph 1, 1 °, and on the other hand, the amount obtained by multiplying the final value of the numerator of the factor of autonomy by the share of the region concerned expressed as percent in revenue from the additional regional of the three regions met this same year collected through December 31, 2016 and referred to in article 5/1, § 1, paragraph 1, 1 °.
The sum is then made: 1 ° the amount equal to the difference laid down in paragraph 7;
2 ° of the amount obtained by multiplying the amount fixed in the 1 ° by the rate of the average index in the consumer price of the budgetary year 2016 and real domestic product growth gross budget year 2016 according to the procedures laid down in article 33, § 2;
3 ° of the amount obtained by multiplying the amount fixed in the 2nd by the rate of the average index in the consumer price of the budgetary year 2017 and real domestic product growth gross fiscal year 2017 according to the procedures laid down in article 33, paragraph 2.
Finally, depending on whether the sum laid down in paragraph 8 is equal to a positive or negative amount, its absolute value is, as the case may be, deducted or added, the monthly payments referred to in paragraphs 4 and 5 for the second month following the month in which the factor of autonomy is permanently fixed, on the understanding that the charge against each of the instalments may not exceed 2% of these.
The amount of measures carried out under article 6, § 1, IX, 7 ° a) and b), of the Special Act of 8 August 1980 institutional reforms for its regions is deducted from the resources referred to in paragraph 4 on terms laid down by royal decree deliberated in the Council of Ministers and after consultation with the regions. ';
7 ° in the § 2, paragraph 1, the words "deadlines" are replaced by the words "the time limits referred to the § 1".
S.
59. in Title VII of the Special Act, it is inserted an article 54/1 as follows: "article
54/1. § 1. The federal public Service Finance sends regions every month not later than the last day of the month following the collection of the tax of natural persons, a survey by tax year.
The monthly summary contains the following information: 1 ° the nature of the tax;
2 ° the month and year of collection;
3 ° the tax for which year the perception took place;
4 ° the amount of regional taxes of physical persons;
5 ° regional tax credits.
§ 2. The federal public Service Finance sends after the closing date referred to in article 359 of the Code of taxes on income 1992 and after the deadline referred to in article 354, paragraph 1, of the same Code, a statement including the following amounts: 1 ° the amount of regional surcharges;
2 ° the amount of regional tax decreases;

3 ° the amount of regional tax increases by category;
4 ° the amount of regional tax cuts by category;
5 ° the amount of regional tax credits by category;
6 ° the amount of regional tax cuts that have been charged on federal taxation of natural persons, by category.
§ 3. Tax of physical persons, the resources referred to in article 5/1, § 1, for a given fiscal year are transferred to the first working day of each month, by the federal public Service Finance to the competent institution of the region at the rate of one-twelfth of the amount assessed for the tax year for which the tax period referred to in article 359 of the 1992 income tax Code shall commence on 1 January of the budgetary year concerned.
The amount referred to in paragraph 1 is obtained by estimating the revenue prosecution for this tax year after the expiry of the period referred to in article 359 of the Code of tax revenues 1992 according to the methodology laid down by royal decree deliberated in the Council of Ministers and after consultation with the Governments of the regions. This amount shall be: 1 ° to supplement the budgetary impact estimated by the federal public Service Finance discretionary measures in the region referred to in article 5/1, § 1, which apply to the tax year for which the period of taxation under article 359 of the 1992 income tax Code begins January 1 of the fiscal year concerned;
2 ° and, where appropriate, supplemented by discretionary measures that have been decided by the region in the context of the preparation of its initial budget for the budgetary year concerned.
Each twelfth is a deposit credited to the product of the perception of the tax year for which the tax period referred to in article 359 of the 1992 income tax Code takes course on 1 January of the budgetary year concerned.

§ 4. A first count is set at the end of the tax period referred to in article 359 of the 1992 income tax Code. For this purpose, the federal public Service Finance provides to the competent authority of the region, at the end of the third month following the expiry of this period of taxation, an overview that includes the following information: 1 ° the amount of monthly payments to the region during the fiscal year concerned;
2 ° the sum of amounts received by the Service public federal Finance for revenues in the region referred to in article 5/1, § 1, during the 20 months that have elapsed since the beginning of the tax year.
A monthly statement of revenue and expenditure is established as of the third month following the expiry of the period of taxation under article 359 of the 1992 income tax Code. For this purpose, the federal public Service Finance shall communicate to the competent institution of the region, at the end of each month, insight that for the month, includes the following data: 1 ° regional tax actually received;
2 ° payments eventually made on regional taxes, the imputation of the regional tax reductions and regional tax credits.
§ 5. The financial terms of the transactions referred to in §§ 3 and 4 are fixed by royal decree deliberated in the Council of Ministers and after consultation with the Governments of the regions. '. "
S. 60. in the same title VII, inserted a section 54/2 as follows: "article 54/2. § 1.
The taxation of non-residents is applied to take account of regional tax provisions, i.e. the surcharges, reductions, reductions and tax increases and tax credits referred to in article 5/1, § 1, in order to respect the principle of the free movement of persons, goods, services and capital within the European Union and the European economic area , as well as the provisions of non-discrimination of preventive double taxation conventions.
To determine regional provisions which must be taken into account, the location of non-residents is set by legislation after consultation with the Governments of the regions.
§ 2. The federal public Service Finance sends regions every month not later than the last day of the month following the collection of the tax from non-residents, a survey by tax year.
The monthly summary contains the following information: 1 ° the nature of the tax;
2 ° the month and year of collection;
3 ° the tax for which year the perception took place;
4 ° the difference between reference tax and the tax payable calculated individually.
The reference tax is equal to the tax payable calculated following the federal tax rules without the application of § 1 and article 5/2, § 1.

§ 3. In the non-resident tax, the difference referred to in paragraph 2 is paid no later than at the end of the month following that in which the survey was sent.
§ 4. The financial terms of the transactions referred to in § 3 are fixed by royal decree deliberated in the Council of Ministers and after consultation with the Governments of the regions. '. "
S. 61 A section 61 of the Special Act, as amended by the special laws of July 16, 1993 and July 13, 2001, the following changes are made: 1 ° in § 2, paragraph 2, the words "article 1, last paragraph" are replaced by the words "article 4, paragraph 3";
2 ° § 3 is supplemented by a paragraph worded as follows: "by way of derogation from paragraph 1, the terms concerning the transfer to the federal authority and the regions, each as regards the, property, rights and obligations of the intervention and Belgian restitution Office, are fixed by or under the Act, without that loads of past can be transferred to the regions.";
3 ° article is supplemented by a section 8, as follows: "§ § 8 8 ' Unless this paragraph provides otherwise, the communities and regions succeed to the rights and obligations of the Federal Authority relating to skills that are assigned to them by the special law of 6 January 2014 on the sixth reform of the State including the rights and obligations of current and future legal proceedings.
In regards to these transferred powers, the Federal Authority remains, for commitments entered into before July 1, 2014, bound by the obligations existing at June 30, 2014: 1 ° either when their payment is due at this date if it fixed costs or expenses for which a statement of claim should not be produced;
2 ° or for other debts when they are certain that their payment has been regularly claimed on that date, in accordance with the laws and regulations in force. "."
S.
62. in article 62A, paragraph 3, of the Special Act, inserted by the special law of July 13, 2001, 'article 36, 1 ° and 2 °', shall be replaced by the words "article 36, paragraph 1, 1 ° and 2 °,".
S. 63. in section 62ter of the Special Act, inserted by the special law of July 13, 2001, "gross national income" shall be replaced by the words 'gross domestic product'.
S.
64. in the Special Act, it is inserted an article 64quater as follows: "article 64quater. § 1. Means are granted annually to the Brussels-Capital Region to offset part of the loss of income resulting from the net flux of commuters.
The means referred to in paragraph 1 amounts to: 1 ° for the budgetary year 2014: EUR 32 million.
2 ° for the budgetary year 2015: EUR 48 million.
3 ° for the budgetary year 2016: 49 million euros.
4 ° from the year fiscal 2017: 44 million euros.

§ 2. The financing of targeted resources in the § 1 is annually divided between the Flemish Region and the Walloon Region in proportion to their share in the net flow of commuters to the Region of Brussels - capital.
The net flow of commuters referred to in paragraph 1 is the addition of the net flux of commuters from the Flemish Region and the net flow of commuters from the Walloon Region.
The net flow of commuters from a region referred to in paragraph 2 shall be deemed to correspond to the positive difference between: 1 ° the number of people travelling in the region to the Region of Brussels - capital for the exercise of their professional activity.
2 ° the number of people moving to the Region of Brussels - capital to the region concerned for the exercise of their professional activity.
The number of persons referred to in paragraph 3, means the number recently known at the time of the definitive fixing of the means of the budgetary year concerned referred to in article 54.
§ 3. The amounts obtained pursuant to § 2 who are dependants of the Flemish Region and the Walloon Region shall be deducted by the means which are granted to them under section 35decies for the budgetary year concerned.
By way of derogation from paragraph 1, the amounts obtained for the budgetary year 2014 shall be deducted of the means granted to them under section 33.
The means referred to the § 1 consist of a portion of the proceeds of federal tax from natural persons. "."
S. 65. in the Special Act, it is inserted an article 64quinquies as follows: "article 64quinquies. means are granted annually to the Brussels-Capital Region to partially offset the loss of income due to the presence of officials from international institutions.
The means referred to in paragraph 1 amounts to: 1 ° for the budgetary year 2014: € 117 million.
2 ° for the budgetary year 2015: EUR 175 million.
3 ° from the 2016 fiscal year: an amount

equal to EUR 159 million annually, adapted from the same budgetary year to the rate of the average index of prices to the consumer of the budgetary year concerned, following the procedures laid down in article 38, § 3;
4 ° exclusively for the budgetary year 2016, the amount referred to 3 ° shall be increased by EUR 16 million.
The means referred to in paragraph 1 consist of a portion of the proceeds of federal tax from natural persons. "."
S. 66. at section 65 of the Special Act, as amended by the special law of July 13, 2001, the following changes are made: 1 ° in the § 1, 2 ° is replaced by the following: "2 ° for each of the fiscal years 1989 to 2014 included an allocation from the budget of the federal authority, the amount of which is determined in accordance with § 4;";
2 ° in the § 1, inserted a 2 ° 1 worded as follows: "2 ° 1 from the year fiscal 2015, means which consist of a portion of the proceeds from federal tax of physical persons;";
3 ° the § 1 is completed by 4 ° as follows: "4 ° if applicable, an endowment granted by the Region of Brussels-capital";
4 ° in § 4, paragraph 2, the words "Each year" shall be replaced by the words "for each of the fiscal years 1990 to 2014 included,";
5 ° article is supplemented by a § 6 worded as follows: "§ § 6 6" The means referred to the § 1, 2 ° 1, for fiscal year 2015, are equal to the amount that is received pursuant to § 4 for fiscal year 2014, adapted to the rate of the average index in the consumer price for fiscal year 2015 according to the procedures laid down in article 38, paragraph 3, and then reduced by Euro 10,200,000.
For the budgetary year 2016, the amount allocated for fiscal year 2015 is first adapted to the rate of the average index in the consumer price of the budgetary year concerned and a percentage of the real domestic product growth gross of the budgetary year concerned following the procedure laid down in article 33, paragraph 2, and then reduced by Euro 10,200,000.
From the fiscal year 2017, the amount for the previous budget year is adapted to the rate of the average index in the consumer price of the budgetary year concerned and a percentage of the real growth of the gross domestic product of the budgetary year concerned with the manner set out in article 33, paragraph 2.
The percentage referred to in paragraphs 2 and 3 is equal to the percentage determined in accordance with article 47/7, § 4, paragraph 2 "."
S. 67. in article 65bis of the Special Act, inserted by the special law of July 13, 2001 and amended by the special law of July 19, 2012, "gross national income" shall be replaced by the words 'gross domestic product'.
S.
68. in the Special Act, it is inserted an article 65quater as follows: "article 65quater. § 1. A mechanism is introduced as part of a national climate change strategy within the international and European climate policy objectives.

§ 2. A trajectory of multi-year objectives for reducing gas emissions greenhouse in the buildings of the residential and tertiary sectors regardless of their size, is defined for each region, by royal decree deliberated in the Council of Ministers and with the agreement of the Governments of the regions, on the basis of a proposal from the Commission national climate, under the terms laid down in ordinary law. If the National Commission climate made no proposal within the time prescribed by this ordinary law, it is passed in addition.
Absence of royal decree laying down the path in accordance with paragraph 1, the trajectories for the period of January 1, 2015, to December 31, 2030 are those laid down in accordance with the annex to this Act.
§
3. The multi-year trajectories in accordance with § 2, paragraph 1, are established for a period of four years and are also adapted in each revision of the applicable Belgian objective and in any event every four years.
By way of derogation from paragraph 1, the first multi-year trajectories in accordance with § 2, paragraph 1, are established for the period from 1 January 2015 to 31 December 2020.
§ 4. The first multi-year trajectories in accordance with § 2, paragraph 1, are set to no later than July 1, 2014.
The trajectories for the following periods are defined at least two years before the end of the previous period.
§ 5. For each year, the gap between annual emission gas of greenhouse in each region, as reported in the inventories that regions shall transmit to the National Commission climate for the buildings of the residential and tertiary sectors, and on the other hand, the objective set by the trajectory of multi-year each region for this year, is found by royal decree deliberated in the Council of Ministers and after consultation with the Governments of the regions on proposal of the National Commission climate, taking into account a correction based on degree days of the year provided by the royal Institute of meteorology. If the National Commission climate made no proposal within the time prescribed by law, it can be overlooked.
Each year, from fiscal year 2016, is awarded an amount: 1 ° to the region which has exceeded its objective during the year preceding the year in question, by the removal of this amount from the Federal share of the revenues from the auctioning of emission allowances;
2 ° to the federal authority where a region does not reach its objective during the year preceding the year concerned by the deduction of this amount on the resources allocated to the region concerned and referred to in title IV, chapter II, section 4.
§
6. The amounts referred to in § 5, paragraph 2, are fixed on the basis of the gap, during the year preceding the budgetary year, between greenhouse gas emissions and the objectives referred to in paragraph 2, multiplied by the average price per issue quota of emission allowances annually set auction by Belgium for the year in which the gap has occurred.
These amounts are included in the share of fifty percent of the proceeds from the auctioning of allowances referred to in article 10, § 2, of Directive 2003/87/EC of the European Parliament and of the Council of 13 October 2003 establishing a scheme for trading scheme of the Community greenhouse gas emissions and amending Directive 96/61 / EC of the Council , which, in accordance with the § 3 of the same article, must be used for one or more of the purposes identified in this § 3.

§ 7. Revenues from the auctioning of greenhouse gas emission allowances are divided between the federal authority and the regions, in the manner laid down in a cooperation agreement between these entities.
Unless an agreement of cooperation concluded between the federal authority, the communities and the regions decides otherwise, the service responsible for the auction, as well as the collection of revenue and their distribution in accordance with the agreement of cooperation referred to in paragraph 1, is the administrator of the registry designated pursuant to article 3, § 1, of the cooperation agreement of 18 June 2008 between the federal authority , the Flemish Region, the Walloon Region and the Region of Brussels - capital on the Organization and administrative management of the registry system standardised and secured by Belgium in accordance with Directive 2003/87/EC of the European Parliament and the Council and Decision No 280/2004 / EC of the European Parliament and of the Council.
§ 8. The amounts referred to in § 5, paragraph 2, 1 °, are limited to a ceiling equal to the Federal share of the revenue from the auction during the fiscal year in which the gap has occurred. If the amounts calculated in accordance with § 6 exceed this ceiling, the capped amount is allocated to the regions at the franc mark.
The amounts referred to in § 5, paragraph 2, 2 °, are, for each region, limited to 50% of their share in revenue from the auction in fiscal year during which the variance occurred.
§ 9. If, in a budget year, the differences referred to in § 5, paragraph 1, for the previous year cannot be definitively recognized, these amounts are provisionally fixed by royal decree deliberated in the Council of Ministers, on the basis of provisional data reported by the regions. When these differences are definitely fixed, the amounts to be paid to the regions or to pay by the regions subject to regularization in fiscal year during which these deviations are definitely found.
§ 10. The law determines the procedure for the adoption of the objectives of reduction of greenhouse gas emissions referred to in § 2 and the additional terms of their annual evaluation, as well as the calculation of the amounts referred to in § 6 and their removal.
The law may: 1 ° modify the trajectory established in accordance with § 2, if European or international standards required one other trajectory;
2 ° amend the other procedures laid down by this article if these changes were made necessary by European or international standards.
§ 11. This article will be a legislative evaluation in the course of the year 2020, after which it will be amended as appropriate. "."
S. 69. in the Special Act, it is inserted an article 65quinquies as follows: "article 65quinquies. § 1.
For fiscal years 2015 and following, the French community, the Flemish community, the Region

Walloon, the Region of Brussels - capital, French Community Commission and the Joint Community Commission, are liable to pay a contribution of accountability for the pension of their officials.
For the fiscal years 2015 to 2020 included, the contributions of accountability are determined as follows: 1 ° for the Flemish community the amounts by fiscal year according to the following table: 201584.463.244 EUR 201693.781.301 EUR 2017103.099.358 EUR 2018112.417.416 EUR 2019121.735.473 EUR 2020131.053.530 EUR 2 ° for the French Community amounts by fiscal year according to the following table: 201555.938.253 EUR 201662.109.209 EUR 201768.280.166 EUR 201874.451.122 EUR 201980.622.079 EUR 202086.793.035 EUR 3 ° for the Walloon Region per fiscal year amounts according to the following table: 20153.881.061 EUR 20164.309.074 EUR 20174.737.087 EUR 20185.165.101 EUR 20195.593.114 EUR 20206.021.127 EUR 4 ° for the Brussels-Capital Region per year budget according to the following table: 2015766.156 EUR 2016850.541 EUR 2017934.926 EUR 20181.019.310 EUR 20191.103.695 EUR 20201.188.080 EUR 5 ° common Community Commission amounts annually budget according to the following table: 201530.292 EUR 201633.553 EUR 201736.814 EUR 201840.075 EUR 201943.336 EUR 202046.597 EUR 6 ° French Community Commission amounts by budget according to year the following table: 2015142.186 EUR 2016157.675 EUR 2017173.164 EUR 2018188.652 EUR 2019204.141 EUR 2020219.630 EUR from the fiscal year 2021, the contribution of accountability is determined by entity by applying a percentage to the wage paid by the entity concerned aware of the previous calendar year.
The percentage referred to in paragraph 3 shall be as follows: 1 ° for the budgetary year 2021: 3/10th of the social contribution rate that is caused by any employer for its workers to salaried workers pension plan;
2 ° for the budgetary years 2022 up to 2027 included, the numerator of the fraction in the 1 ° is increased by one each year;
3 ° from the budgetary year 2028, the percentage is equal to the rate of social contribution owing by any employer for its workers subject to employees pension plan.
§
2. Payrolls to be taken into account are those subject to the deduction referred to in article 60 of the Act of 15 May 1984 on harmonisation measures in pension.
For the establishment of the payroll referred to the § 1, paragraph 3, account shall be taken of all salaries and pensions paid during the calendar year in question.
§
3. The fixed King from the fiscal year 2021 every year by order deliberated in Council of Ministers and after consultation with the Governments of the entities in the § 1, paragraph 1, the amount of the contribution of accountability owed by each entity for the current budget year.
No later than 1 March which follows the calendar year, the entities referred in the § 1, paragraph 1, shall communicate to the federal Minister of finance the amount of the payroll referred to in § 2.
§ 4. The amounts referred in the § 1, paragraph 1, and the amounts set out in § 3 shall be deducted: 1 ° for the regions: means granted to the region concerned and referred to in title IV, chapter II, section 4;
2 ° the communities: the means granted to the community concerned and referred to in title IV, chapter III, section 3, subsection 2;
3 ° the Community Commission joint: the means granted to it and referred to in article 65 and, where appropriate, the means referred to in articles 47/8 and 47/7.
4 ° the Community Commission French: means granted to it and referred to in article 65bis. "."
S. 70. in title VIII of the Special Act, it is inserted an article 68quinquies, worded as follows: "article
68quinquies. § 1. As long as the federal authority or the institutions that depend on provide administrative management and payment of family allowances in accordance with article 94, § 1bis, of the Special Act of 8 August 1980 institutional reforms, each community and the Joint Community Commission acts, each in relation to the cost.
The total cost of administrative management and payment of allowances amounts to 214.926.029 euros. This cost shall be borne by each community and the Joint Community Commission for the benefit of which the federal authority or the institutions that depend on provide administrative management and payment of family allowances, because the number of children from 0 to 18 years inclusive registered on 1 January of the budgetary year concerned in the registers of the population of the municipalities of the language in the territory area which the community concerned or the Community Commission common exercises jurisdiction in family allowances, by number of children 0-18 years inclusive registered in the registers of the population at that time.
Thus fixed amount shall be adjusted annually at the rate of the average index of consumption prices according to the same terms and conditions as defined in article 47/5, § 4.

§ 2. Expenditure incurred by the institutions responsible at least until December 31, 2019 administrative management and payment of family allowances in accordance with article 94, § 1bis, of the Special Act of 8 August 1980 of institutional reforms, which are dependent of the French community, the Flemish community and the Joint Community Commission are charged annually on the respective allocations referred to in articles 47/5 and 47/8 of these entities.
Account shall be taken of the estimation of these expenditures for the payment of the instalments provided for in article 54.

§ 3. The remuneration referred to in article 94, § 1B of the Special Act of 8 August 1980 institutional reforms amounts to 80% of all personal interventions for benefits referred to in article 5, § 1, I, paragraph 1, 3 ° to 5 ° of the Special Act. It is caused by the French community, the Flemish community and the common Community Commission, depending on whether recipients are entered in the register of the population of a commune in the French region of the Dutch language and the bilingual region of Brussels-capital region. This remuneration is paid deducted from the respective allocations referred to in article 47/7. "."
S. 71. in article 75 of the Special Act, amended by the special laws of July 16, 1993 and July 13, 2001, is inserted a § 1erquater as follows: "§ 1erquater." A load of appropriations by law, are allowed for a period that ends on December 31, 2015 commitment, scheduling and the liquidation of expenditures for administrative services to transfer and which are neither actually nor fully supported supported by regions, communities and the Joint Community Commission.
The Federal Authority will be charged for this purpose on ways to transfer to the regions, communities and the Joint Community Commission amounts necessary to cover these expenses.
These levies are set by royal decree deliberated in the Council of Ministers and after consultation with the Governments concerned. "."
S. 72. article 77 of the Special Act, amended by special law of July 13, 2001 and March 27, 2006, is supplemented by a paragraph 3 as follows: "§ § 3 3" Transitional basis, during the period of July 1, 2014 to December 31, 2014, and by way of derogation to article 75, the Federal Authority shall on behalf of the communities, regions and the Joint Community Commission, in charge of appropriations by law, appointments, schedules and winding-up of the expenses resulting from the application of the laws, regulations or decisions in relation to the new skills that have been assigned to the communities, regions and the Joint Community Commission by the special State sixth reform act of January 6, 2014.
No decree, no rule referred to in article 134 of the Constitution, any arrested and no decision which is likely to cause an impact directly or indirectly on expenses that are supported by the authority pursuant to paragraph 1 or by a federal institution made competent by the laws and regulations referred to in paragraph 1, shall not enter into force before January 1, 2015 If it has not been previously submitted to report to finance Inspector certified to the federal Minister or the institution competent for these expenses. In its report, which shall be given within fifteen days from the date of receipt of the request, the Inspector of finance evaluates the amount of the direct or indirect impact will have the Decree, the rule referred to in article 134 of the Constitution, the order or the decision on these expenditures such as provided for in the budget of the federal authority or the federal institution concerned.
The notice referred to in paragraph 2 shall be communicated to the Government concerned or the College meeting of the Joint Community Commission, as well as the federal Minister that Budget in its attributions and the Minister having finance in his/her attributions.
The Minister for the Budget and the Minister of finance, after consultation with the Government concerned or the meeting College of the Joint Community Commission, shall establish, on the basis of the report of the Inspector of Finances, the amount provisional, more or less, depending on the case, which is charged on payments

referred to in article 54 still to be paid for the year 2014 to the entity concerned.
At the end of the fiscal year 2014, the amount of the impact of the measures taken pursuant to paragraph 2 of this exercise budget is fixed by royal decree deliberated in the Council of Ministers on the basis of the report of the Inspector of finance, after consultation with the Government concerned or the College meeting of the Joint Community Commission. This amount, net of the provisional amount referred to in paragraph 3 is taken into account, more or less, in the balance, referred to in article 54, the proceeds from the tax attributed to the entity concerned. "."
S.
73. article 80 of the Special Act is replaced by the following: 'article 80. by Decree deliberated in the Council of Ministers and after consultation with the Governments of the regions and the communities, the King may coordinate, in whole or in part, the provisions of this Act.
To this end, it may: 1 ° modify the order, numbering and, in general, the presentation of the provisions to coordinate;
2 ° set concordance references contained in the provisions to coordinate with the new numbering;
3 ° amend the drafting of the provisions to coordinate to ensure consistency and to unify the terminology without prejudice to the principles embodied in these provisions;
4 ° to replace formulas and the expressed principles leading to a basic amount or a percentage of base, by the digital basic amount or percentage of basic digital, without altering the result.
Coordination will be the following title: "Special law on the financing of the communities and regions".
It shall enter into force on the date of its confirmation by a law adopted by the majority laid down in article 4, last paragraph, of the Constitution. "."
S. 74. in the Special Act, it is inserted an article 81ter as follows: "article 81ter. the Court of Auditors writes: 1 ° a report for December 31, 2016 with the amount of the tax expenditure referred to in article 5/5 § 4, as well as their distribution by region and for the tax year 2015 expressed policy unchanged and observed at the end of the period of taxation laid down in article 359 of the Code of tax revenues 1992 on the basis of the information provided for that purpose by the Minister of finance for the October 31, 2016 at the latest.
2 ° a report for April 30, 2017 with the amount of the denominator referred to in article 5/2, § 1, paragraph 3, on the basis of the information provided for this purpose by the Minister of finance for March 1, 2017 at the latest. "."
S. 75. in the Special Act, it is inserted an article 81quater as follows: "article 81quater. for the year 2015 and the following, the following rules shall apply until such time as the regions have established their own rules for regional surcharges, as well as for each increase, decrease, reduction or regional tax credit: 1 ° regional surcharges are equal to the fraction of which the numerator is the factor of autonomy laid down in article 5/2 , § 1, and the denominator is the factor 1 less the factor of autonomy. Regional surcharges are expressed as a percentage and rounded to the third decimal or less depending on whether the fourth decimal figure reached 5.
2 ° the reductions and regional tax credits relating to the expenditure referred to in article 5/5, § 4, are the reductions and credits as they are included in the tax law to June 30, 2014;
3 ° in application of article 5/3, § 1, 2 °, the balance of Dec and regional tax which cannot be blamed on regional surcharges and regional tax increases, is due on the balance of federal tax after allocation of federal tax cuts.
Each region is the tax system relating to the expenditure referred to in article 5/5, § 4, paragraph 1, 1 °, which are related to contracts concluded from 1 January 2015, in accordance with the principle of progressivity referred to article 5/6, § 1. Existing tax cuts that do not comply with the rules referred to in article 5/6 § 1 and § 3, and who shall not be made in compliance with these rules by a region before January 1, 2015, at this date converted in the region concerned in a tax at the rate of 45% reduction. "."
S.
76. in the Special Act, it is inserted an article 81quinquies as follows: "article
81quinquies. § 1. For the fiscal year 2014 the following amounts are deducted from their respective means: 1 ° 104.835.061 euros for the Flemish Region;
2 ° 53.325.028 euros for the Walloon Region;
3 ° 17.728.103 euros for the Brussels-Capital Region;
4 ° 46.331.615 euros for the Flemish community;
5 ° 25.259.550 euros for the French community;
6 ° 2.067.211 euros for the Joint Community Commission. "."
The amounts referred to in paragraph 1 shall be deducted from the 1 July 2014: 1 ° for the regions: means granted to the region concerned and referred to in title IV, chapter II, part 2;
2 ° the communities: the means granted to the community concerned and referred to in title IV, chapter III, section 3, subsection 2;
3 ° the Community Commission joint: the means granted to it referred to in article 65.
§ 2. From the fiscal year 2015, of the Flemish Community referred to in article 40quinquies are reduced by an amount of 1 205 046 euros.
From the fiscal year 2016, the amount referred to in paragraph 1, is adapted annually at the rate of the average price index for the consumption of the budgetary year concerned as defined in article 38, paragraph 3.
It will be a term final means reduced as soon as the members of the staff of the centre closed for youth of Tongeren are more fully or partly used as members of federal personnel, in this closed centre and no later than December 31, 2018. The King shall determine by order deliberated in Council of Ministers and after consultation with the Government of the authority referred to in paragraph 1, that it is put an end to this decrease during another fiscal year and, where appropriate, set amount pro rata temporis for this budgetary year. "."
S. 77. in the Special Act, it is inserted a schedule that is attached to this special Act.
CHAPTER 3. -Modification of the special law of July 19, 2012 with a fair funding Institutions Brussels s. 78. article 6 of the special law of July 19, 2012, bringing a fair funding of the Brussels Institutions is replaced by the following: 'article 6. section 2 comes into force on January 1, 2014.
Years budget 2012 and 2013, an annual lump sum allocation is granted to the Region of Brussels - capital equal to EUR 24 million. "."
CHAPTER 4. -Transitional provisions and repeals article 79 § 1. The Federal Authority remains responsible for financial intervention as a result of damage caused by public or agricultural disasters that occurred until June 30, 2014.
The federal authority takes all decisions in this regard, retains all rights and obligations related, and supports all expenses resulting therefrom.
§ 2. The regions are subrogées in the rights and obligations of the Fund's reduction of the cost of energy, created under Chapter VIII 'sustainable development.
Creation of the Fund to reduce the overall cost of energy"title III"Miscellaneous provisions"of the programme act of 27 December 2005.
The King rule, after consultation with the representative organizations of staff and after consultation with the Governments of the regions, the transfer of the staff of the Fund to the Walloon Region, the Flemish Region and in the Brussels-Capital Region, in compliance with the principles referred to in article 88, paragraph 2, of the Special Act of 8 August 1980 institutional reforms.
S.
80. all proceedings pending or future relating to additional means of financing the refurbishment programs to work of unemployed, referred to in title IV, chapter II, section 3, of the special law of 16 January 1989 on the financing of the communities and the regions, as this provision is repealed by section 24 of this Act, are not applicable, without compensation of any kind that it either does or due between the parties concerned.
S. 81. the Special Act of 5 May 2003 establishing a new mode of calculation of the contribution of accountability in charge of some public sector employers is repealed.
CHAPTER 5. -Entry into force art. 82 § 1.
Except as regards the provisions that the date of entry into force is determined by § 2, this special Act comes into force on July 1, 2014.
§ 2.
Articles 6-20, 59 and 75 come into force July 1, 2014 and are applicable from the year 2015.
Article 60 shall apply from the year 2014 on the understanding that it is taken into account when the application of article 54/2 of the Special Act of 16 January 1989 on the financing of the communities and the regions, for this tax year, reductions in regional tax established on the basis of article 6, § 2, paragraph 1, 4 °, as it existed before be amended by article 15 of this special Act.
Sections 76 and 78 come into force on January 1, 2014.
Articles 5, 69-71 and 81 come into force January 1, 2015.
Promulgate this Act, order that it self under the seal of the State and published by le Moniteur.
Given

Brussels, 6 January 2014.
PHILIPPE by the King: Prime Minister, E DI RUPO the Minister for Budget, O. CHASTEL. the Minister of finance, K. Smith Secretary of State institutional reform, S. VERHERSTRAETEN the Secretary of State for institutional reform, M. WATHELET Scellé of the seal of the State: the Minister of Justice, Ms. A. TURTELBOOM _ Note (1) House of representatives (www.lachambre.be): Documents: 53-2974 Compte rendu intégral
: 28 November 2013.
Senate (www.senate.be): Documents: 5-2369 annals of the Senate: 19 December 2013.
Annex to the special law of 6 January 2014 on the reform of the financing of the communities and Regions, expansion of the tax to the Regions autonomy and funding of new skills annex to the Special Act of 16 January 1989 on the financing of the communities and Regions trajectories for the period from 1 January 2015 to December 31, 2030, referred to in article 65quater § 2, paragraph 2 objectives of reductions of gas emissions greenhouse in the buildings of the residential and tertiary sectors (in kilo-tonnes of CO2).
Jaren 2015 2016 2017 2018 2019 2020 years Vlaamse Gewest 14206 14081 13956 13830 13705 13580 Region Flemish Waalse Gewest 7119 7089 7059 7029 6999 6969 Region wallonne Brusselse Hoofdstedelijke Gewest 2325 2317 2309 2301 2293 2285 Region de Bruxelles-Capitale Jaren 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 years Vlaamse Gewest 13339 13098 12858 12617 12376 12136 11895 11655 11414 11173 Region Flemish Waalse Gewest 6845 6722 6598 6475 6351 6228 6104 5981 5857 5734 Walloon Region
Brusselse Hoofdstedelijke Gewest 2244 2204 2163 2123 2082 2042 2001 1961 1920 1880 Brussels-Capital Region