Act Tax Provisions And Various Financial (1)

Original Language Title: Loi portant des dispositions fiscales et financières diverses (1)

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Read the untranslated law here: http://www.ejustice.just.fgov.be/cgi/article_body.pl?numac=2013003445&caller=list&article_lang=F&row_id=1000&numero=1025&pub_date=2013-12-31&dt=LOI&language=fr&fr=f&choix1=ET&choix2=ET&fromtab=+moftxt&trier=publication&sql=dt+=+'LOI'&tri=pd+AS+RANK+

Posted the: 2013-12-31 Numac: 2013003445 SERVICE PUBLIC FÉDÉRAL FINANCES 21 December 2013. -Law on tax provisions and financial various (1) PHILIPPE, King of the Belgians, to all, present and to come, hi.
The Chambers have adopted and we endorse the following: title 1. -Available general Article 1. This Act regulates a matter referred to in article 78 of the Constitution.
TITLE 2. -Taxes on income Chapter 1. -Determination of the taxable income Section 1. -Provisions various arts. (2. in article 2, § 1, 5 °, b) bis, of the 1992 income tax Code, the following changes are made: 1 ° in the second indent, the words "annex of Directive 90/434/EEC of 23 July 1990 Council" are replaced by the words "Annex I, part A, of Directive 2009/133/EC of the Council of 19 October 2009" and the words "as amended by Directive 2005/19/EC of the Council of 17 February 2005 "are repealed;
2 ° in the fourth indent, the words "(l'article 3, c)" shall be replaced by the words "annex Ire, part B".
S. 3. in article 36, paragraph 2, of the same Code, as amended by the law of March 29, 2012, paragraph 5 is replaced by the following: "the King determines each year reference-CO2 emissions on the basis of the CO2 emission averaged over a period of 12 consecutive months ending on September 30 of the year preceding the taxable period compared to the CO2 emission average base year 2011 according to the terms fixed. The average CO2 emission is calculated on the basis of the CO2 emission of the vehicles referred to in article 65 which are newly registered. "."
S. 4 article 56, § 2, 2 °, of the same Code, as amended by the law of 6 July 1994, December 22, 1998 and April 14, 2011, the f is restored as follows: "(f) the European Investment Bank);".
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5. article 14533, § 1, 1 °, f, of the Code, inserted by the Act of December 13, 2012, is replaced by the following: ' f) to the Red Cross of Belgium or a national chapter of the Red Cross in another Member State of the EEA European, to the Foundation King Baudouin, at the European Centre for missing and sexually exploited children - Belgium - Belgian law foundation " at the Palace of fine arts, at the Theatre royal in the currency and the national Orchestra of Belgium; "."
S. 6. in article 180, 2 °, of the same Code replaced by Act of 27 December 2006, "Antwerp, Ostend and Ghent" shall be replaced by the words "Antwerp and Ostend, the public limited company Havenbedrijf Gent".
S. 7A section 205ter of the Code, as amended by the laws of the December 23, 2006, December 22, 2009 and April 14, 2011, the following changes are made: 1 ° in the § 1, paragraph 1, the words "§§ 2 to 7" are replaced by the words "of §§ 2 to 5".
2 ° paragraphs 2 and 3 are repealed;
3 ° in the introductory sentence of § 4, which becomes paragraph 2, the words "in §§ 1 to 3" are replaced by the words "to the § 1";
4 ° to § 5, which becomes the § 3, the words "in §§ 1 to 4" are replaced by the words "§§ 1 and 2" and the words "§§ 2 to 4" are replaced by the words "in § 2";
5 ° to § 6, which becomes the § 4, the words "to §§ 1 and 3 to 5" are replaced by the words "to the § 1-3", and paragraph 2 is repealed;
6 ° paragraph 7 becomes paragraph 5;
7 ° 8 paragraph becomes paragraph 6.
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8. article 205quinquies of the Code, repealed by the law of December 13, 2012, is restored in the following wording: "art. 205quinquies. when the company has in another Member State of the European economic area of one or more permanent establishments, of immovable property or rights to such buildings, not allocated to a permanent establishment which the revenues are exempt under conventions preventive double taxation, the deduction, determined in accordance with article 205a, shall be reduced by the lesser of the following two amounts : 1 ° the amount determined pursuant to paragraph 3;
2 ° the positive result generated by these establishments, these buildings and these rights relating to such real property determined in accordance with this Code.
When the company has in a State which does not belong to the European economic area of one or more permanent establishments, real estate or rights in respect of such buildings, not assigned to a foreign permanent establishment which the income are exempt under conventions preventive double taxation, the deduction, determined in accordance with article 205a, shall be reduced by the amount determined in accordance with paragraph 3.
The amount referred to in paragraphs 1 and 2 is determined by multiplying the rate referred to in article 205quater with the positive difference determined at the end of the taxable period preceding, subject to the provisions of article 205ter, §§ 2 to 5, between, on the one hand, the net book value of assets of these permanent establishments foreign, immovable property or rights, as referred to respectively the 1st paragraph and paragraph 2 with the exception of stocks, shares and participations referred to in article 205ter, § 1, paragraph 2, and on the other hand, the total of the liabilities that are not part of equity of the company and which are attributable to these institutions stable, immovable property, or rights, referred to respectively in paragraph 1 or in paragraph 2 "."
S. 9. in the introductory sentence of article 231, § 2, paragraph 1, of the same Code, replaced by the law of December 11, 2008, "by Directive 90/434/EEC of 23 July 1990 Council" shall be replaced by the words "by the Directive 2009/133/EC of the Council of 19 October 2009".
S. 10. in article 269, § 1, 1 °, of the same Code, replaced by the law of December 27, 2012, the words "other than those referred to the 2 ° to 5 °" are replaced by the words "other than those referred to the 2 ° to 4 °".
S. 11. in article 2753, § 1, paragraph 6, fourth indent, of the same Code, inserted by the law of 23 December 2005, the words "research and development programs" are replaced by the words "projects or programs of research or development".
S. 12. in article 304, § 2, paragraph 2, of the same Code, replaced by the law of 15 March 1999 and amended by the Act of 4 May 1999 and by the royal decree of 20 July 2000, '219 and 219bis' shall be replaced by the words "219ter 219".
S. 13. article 535 of the Code inserted by the law of December 28, 2011, is replaced by the following: 'article
535. article 14524, § 2, as it existed before be repealed by article 41 of the law of 28 December 2011 various provisions remain applicable for taxpayers who are contractually committed before January 1, 2012, to acquire a dwelling under this section, or to perform work referred to in this article.
Article 178 shall apply to the amounts included in article 14524, § 2, paragraph 7, as it existed before be repealed by section 41 of the Act of 28 December 2011 on various provisions.
The approvals referred to in article 6311bis, § 1, paragraph 1, AR/CIR 92, remain valid for the issue of certificates in pursuance of this section. "."
S. 14. in article 42 of the Act of July 30, 2013 bearing of various provisions, paragraphs 1 and 2 are replaced by the following: 'article 42. article 40 is applicable to expenditures incurred from 1 January 2013.
By way of derogation from paragraph 1, the maximum amount of expenditure provided for in article 14521, paragraph 1, of the 1992 income tax Code, as it existed before be amended by section 40 of this Act, shall continue to apply where expenditures made before July 1, 2013 already exceed the maximum amount of 920 EUR per taxpayer. In this case, the expenditures made from July 1, 2013 will be however more taken into account for a reduction. "."
Section 2. -Provisions relating to employment areas and coordination Centres art.
15. in article 205octies of the 1992 income tax Code, inserted by the law of 22 June 2005 and amended by the Act of 27 December 2006, points 1 ° and 2 ° shall be repealed.
S. 16. article 215, paragraph 3, 5 °, of the same Code, inserted by the Act of 28 December 1992, is repealed.
S. 17 order royal No. 118 of 23 December 1982 concerning the establishment of employment areas, amended by laws of the December 27, 1984, 1 August 1985 and 30 December 1988, is repealed.
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18. the order royal No. 187 of 30 December 1982 concerning the establishment of centres for coordination, as last amended by the Act of 27 December 2006, is repealed.
In the event where the period of certification is not yet expired December 31, 2010, the approval expires on this date and this fact does not give rise to the granting of any compensation.
S. 19. article 29 of the Act of 11 April 1983, laying of the provisions fiscal and budgetary is repealed.
S. 20. in article 77, § 1, 1 °, of the law of 31 July 1984 relief, the words "coordination centres approved in accordance with order No. royal, 187 of 30 December 1982 concerning the establishment of coordination centres, and companies benefiting from the provisions of the royal decree No. 118 of 23 December 1982 concerning the establishment of employment areas" are repealed.
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21. in article 2, 1 ° of the Act of May 22, 2001, plans for the participation of workers in the capital and profits of corporations, the words ", with the exception of companies subject to the special arrangements for coordination centres" are repealed.
Section 3. -Entry into force art. 22. article 3 is applicable to the determination of the benefits allocated as of 1 January 2014.
Article 4 is applicable to amounts paid or attributed as of 1 January 2014.

Article 5 applies to donations made from January 1, 2014.
Section 6 comes into force from the date of processing of the Ghent port authority into a limited company under public law.
Article 10 shall apply to income paid or attributed as of 1 January 2013.
Articles 7, 8 and 12 shall apply from the 2014 tax year.
Article 13 shall apply from the year 2013.
CHAPTER 2. -Establishment of tax s. 23. in article 315, paragraph 2, 1 °, of the 1992 income tax Code, replaced by the royal decree of 20 December 1996, the words "relating to the accounts referred to in article 307, § 1, paragraph 2;" shall be replaced by the words "relating to the accounts and life insurance contracts referred to in article 307, § 1, paragraphs 2 and 3;".
S. 24. in the same Code, it is inserted an article 315ter as follows: "article 315ter. agents of the administration which is in charge of income tax have the right to retain the books and records, which shall be communicated in accordance with article 315, whenever they consider that these books and documents are necessary to determine the amount of taxable income of the taxpayer or third parties.
This right does not extend to the books that have not been closed.
The retention referred to in paragraph 1 subject to a record of retention which is prima facie evidence of the contrary. A copy of this record is issued to the person referred to in paragraph 1 within five working days following that of retention. "."
S. 25. in article 317 of the Code, the words "315ter" are inserted between the words "315bis, paragraphs 1 to 3," and the words "and 316".
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26. in article 318 of the same Code, replaced by the royal decree of 20 December 1996 and amended by the law of July 20, 2006, the words "articles 315, 315bis and 316" are each time replaced by the words "articles 315, 315bis, 315ter and 316".
S. 27A article 333/1, § 1, of the same Code, inserted by the law of April 14, 2011, and amended by the law of November 7, 2011, the following changes are made: 1 ° paragraph 3, cancelled by the 66/2013 of the Constitutional Court judgment is replaced by the following: "article 1 does not apply to requests for information from a foreign State as referred to in article 322 , § 4, when the foreign State specifically requests that the taxpayer is not made aware of its application, when Treasury rights are endangered. In this case the notification is done post factum by registered mail, no later than within 90 days after the sending of the request for information referred to in paragraph 1 but not before the 60th day after the sending of the information to the foreign State. ";
2 ° paragraph 1 is supplemented by a paragraph 4, as follows: "1st paragraph is not applicable to requests for information from foreign Governments as referred to in article 322, § 4, where the foreign State demonstrates that it already has itself sent a notification to the taxpayer.".
S. 28. in article 376, § 3, 2 °, of the same Code, replaced by the law of 15 March 1999 and amended by the Act of May 6, 2009, the word "146" is replaced by the word "1451".
S. 29. article 23 comes into force the day of the publication of this Act in the Moniteur belge.
Section 28 is applicable to rebates of office relating to the 2014 tax year and following.
CHAPTER 3. -Confirmation of the Royal Decrees on withholding tax article 30 are confirmed with effect from the date of their respective commencement: 1 ° the royal decree of 5 December 2011 amending, in withholding, AR/CIR 92;
2 ° the royal decree of 6 June 2012 amending, in withholding, AR/CIR 92;
3 ° the royal decree of 11 December 2012 amending, in withholding, AR/CIR 92;
(4) the royal decree of 4 March 2013 amending, in withholding, AR/CIR 92;
(5) the royal decree of 23 May 2013 for withholding tax, amending the AR/CIR 92.
S. 31. This chapter enter into force the day of the publication of this Act in the Moniteur belge.
TITLE 3. -The value added tax on Chapter 1. -Acquisitions intra-community art. 32. article 25B, § 1, paragraph 2, 1 °, of the Code of tax on the value added, inserted by the law of 28 December 1992 and repealed by the law of December 29, 2010, was re-established in the following wording: "1 ° the intra-Community acquisitions of goods whose delivery in Belgium would be exempt pursuant to section 42, §§ 1, 2 and 3" , paragraph 1, 1 ° to 8 °; "."
S. 33. has article 42, § 3, paragraph 1, of the same Code, replaced by the law of December 29, 2010, the following changes are made: has) in 1 ° to 3 ° and 5 ° to 8 °, the words ", intra-Community acquisitions" are repealed;
(b) 4 ° is replaced by the following: ' 4 ° deliveries, imports of goods and provision of services for international organizations other than those referred to in the 3rd and officials belonging to these organizations, insofar as exemption is provided for in a convention at which the Belgium part; ";
(c) in the Dutch text of 6 °, the words "in of intra-Community verwervingen" are repealed.
CHAPTER 2. -Tools and machines permanently fixed s.
34. article 44, paragraph 3, of the same Code, replaced by the law of 28 December 1992 and last amended by the law of April 5, 2011, 2 ° a) is complemented by a dash as follows: "-provision of tools and machinery permanently fixed;".
CHAPTER 3. -Harmonisation of the powers of investigation art. 35. in article 61 of the Code, paragraph 2, replaced by the Act of December 17, 2012, is replaced by the following: "§ § 2 2" The administration in charge of the value added tax has the right to retain books, invoices, copies of invoices and other documents or their copies that a person must keep under article 60, whenever it deems that such books, documents or copies establish or contribute to establish the debition of a tax or a fine dependant or dependants of third parties.
This right does not extend to the books that have not been closed. When these books are kept in an electronic format, the above administration has the right to provide copies of these books in the form in which it wishes to.
The retention referred to in paragraph 1 subject to a record of retention which is prima facie evidence of the contrary. A copy of this record is issued to the person referred to in paragraph 1 within five working days following that of retention. "."
CHAPTER 4. -Scope of Directive 2006/112/EC art. 36. in article 1, § 4, paragraph 2, of the same Code, inserted by the law of 28 December 1992 and amended by the royal decree of 7 August 1995, 2 ° is replaced by the following: "2 ° the French outermost regions listed in articles 349 and 355, paragraph 1, of the Treaty on the functioning of the European Union;".
CHAPTER 5. -Entry into force art. 37. articles 33-36 come into force on January 1, 2014.
TITLE 4. -Modernization of the heritage documentation Chapter 1. -Legal certainty - better identification of the parties in the proceedings subject to the mortgage advertising and the formality of registration art.
38. in article 12 of the Act of 25 Ventôse an XI containing organisation of the notarial profession, amended by laws of 4 May 1999, 1 March 2007 and 6 May 2009, 1st paragraph is replaced by the following: "all acts must state the name, first name and place of residence of the notary who receives them. Associated notary States that quality and the headquarters of the company instead of his residence. The parties are designated in the Act by their name, followed by their first names, place and date of birth and home. The parties who have a number of the national register or a bis registry identification number assigned pursuant to article 4, § 2, of the Act of 15 January 1990 to the institution and the Organization of a Crossroads Bank for social security, are also designated with this issue, unless the Act is received outside the notary's and that the number is not available on the identification presented. In the case of certification established on the basis of the identity card, suffice it to mention two first given names instead of resume all first names. The first names are mentioned in the order where they appear in the document used to identify. "."
S. 39A article 139 of the mortgage law of December 16, 1851, inserted by the law of 9 February 1995, the following changes are made: 1 ° 1st paragraph, paragraph 1, is completed by the following sentences: "persons who have a national register number or an identification in the bis register number assigned pursuant to article 4 § 2, of the Act of January 15, 1990 to the institution and the Organization of a Crossroads Bank for social security, are also identified by this number, provided that the official undersigned or the applicant provides. This also applies where this number is obtained after the execution of the Act or document but prior to its submission. This identification number may also be mentioned at the foot of the Act. ";
2 ° in the Dutch text of paragraph 1, paragraph 2, the word "expedities" is replaced by the word "uitgiften";
3 in paragraph 2, paragraph 1, the words "the registers of civil status or to the ' shall be replaced by the word"on";
4 °

in the Dutch text of paragraph 3, the word "expeditie" is replaced by the word "uitgifte".
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"40. in article 140 of the Act, inserted by the Act of February 9, 1995, in paragraph 1, the words"referred to in article 5 of the Act of 16 January 2003 on the establishment of a crossroad Bank of companies, modernisation of the commercial register, creation of ATM-sized Chartered and containing various provisions"shall be inserted between the words"business number"and the words" If it is.
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41 section 1714 of the civil Code, as amended by the laws of February 20, 1991 and April 25, 2007, is complemented by 3 paragraphs worded as follows: "any written tenancy agreement contains, regardless of all other terms and conditions: 1 ° for natural persons, their name, both first names, their home and date and place of birth;"
2 ° for legal persons, their name and, where applicable, their business number referred to in article 5 of the Act of 16 January 2003 on the establishment of a Crossroads Bank for enterprises, modernization of the commercial register, creation of ATM-sized Chartered and containing various provisions; failing to be awarded the supra identification number, this is replaced by their headquarters.
When a party to such an act has not yet been assigning a business number, it certifies in the Act or in a completive declaration signed at the foot of the Act.
The party lacking the duty of identification by the number mentioned in paragraph (2), bear all the consequences of the absence of registration of the lease. "."
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42. at article 2 of the Code of registration fees, mortgage and registry, the following changes are made: 1 ° in paragraph 3, inserted by the law of December 22, 2009, the reference to articles "40, 171 and 172" is replaced by "40, 168, 171 and 172".
2 ° paragraph 4, inserted by the law of December 22, 2009, is supplemented by the words ", including in particular, for each party to the Act, its identification number in the national register or its identification in the bis register, awarded in application of article 4, § 2, of the Act of 15 January 1990 on the institution and the Organization of a Crossroads Bank for social security or" , for a legal entity, its business number referred to in article 5 of the Act of 16 January 2003 on the establishment of a Crossroads Bank for enterprises, modernization of the commercial register, creation of ATM-sized Chartered and containing various provisions. "."
S. 43. in the same Code, it is inserted an article 2A as follows: "article 2A. registration of deeds is subordinate to the indication of the number of identification or business number, referred to in article 2, paragraph 4, of each of the parties to the Act, where this issue is available.
This mention is made in the Act or no later than during his presentation to the recording, in a declaration completive at the foot of the Act, signed by the interested party, or on its behalf, by the notary undersigned. "."
S. 44. in the same Code, it is inserted an article 2B as follows: "article 2B. the requirement of entry referred to in article 2A, paragraph 1, also applies to the registration of the acts referred to in article 19, paragraph 1, 3 °, with regard to legal persons.
When a party to such an act has not yet been assigning a business number, it certifies in the Act or in a completive declaration signed at the foot of the Act. "."
CHAPTER 2. -Other amendments to the Code of registration fees, mortgage and graft - Modification of the Code of rights of succession article
45. in the Code of registration fees, mortgage and registry, it is inserted an article 5a worded as follows: "article 5a. where a dematerialized way this Act is subject necessarily to the formality of registration and mortgage transcript, it is presented simultaneously and under the legal conditions to two formalities, except when deadlines for two procedures differ.
The rule established by paragraph 1 applies also to the presentation of a paper Act must be submitted to the formality of registration and mortgage transcript pursuant to article 1, paragraph 1, of the mortgage law of December 16, 1851.
The receiver refusing registration of the act as long as the Registrar of mortgages of the Mortgage Office having the same jurisdiction that the Registry Office refused to run the formality of the transcription for an act referred to in article 1, paragraph 1, of the mortgage law of December 16, 1851. "."
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46. in article 6 of the same Code it is inserted between paragraphs 1 and 2 a paragraph worded as follows: "an act or this writing outside the hours of opening of the offices, is deemed to be presented at the first opening of offices following.".
S. 47. in article 26 of the same Code, replaced by the law of July 12, 1960 and amended by the law of 5 July 1963 and January 14, 2013, the last subparagraph is replaced by the following: "the obligation referred to in paragraph 1 shall not apply: 1 ° in case of schedule or judicial acts or acts of civil status, filing past in Belgium" , in minute, shipping, copy or extract;
2 ° in case of schedule or deposit of a plan which is included in the database of the delimitation of the General of heritage Documentation Administration plans, provided that the Act, or a statement at the foot of the Act signed by the parties or, in their name, the official said, makes reference to this recovery, mentions the plan reference number and certifies that this plan has not been altered since then. "."
S. 48 article 32 of the same Code, the following changes are made: 1 ° in 1 °, amended by the law of February 2, 1983 and December 22, 1989, paragraph 1 is supplemented by the words: "except in case of public sale of immovable property, for lack of bidding reports and those of final award, for which the deadline is two months;";
2 ° the same 1 ° is supplemented by a paragraph worded as follows: "for the acts referred to in article 5a, paragraphs 1 and 2, which, pursuant to article 5a, paragraph 3, have not registered within the deadline stipulated by the paragraph 1, the period is 7 days from the date of notification, by the Registrar of mortgages to the notary" , refusal to transcribe the deed. This new deadline expires in no cases before the time limit set in paragraph 1; ";
3 ° it is inserted a 3 ° bis worded as follows: "3 ° bis 15 days, for the acts of the administrative authorities and State, provinces, municipalities and public institutions, agents submitted obligatorily to the formality of recording and transcription mortgage except, in the case of public sale of immovable property, for lack of bidding reports and those of final award" for which the deadline is two months.
For the acts referred to in article 5a, paragraphs 1 and 2, which, in accordance with article 5a, paragraph 3, have not registered within the deadline stipulated by the paragraph 1, the period is 7 days from the date of notification, by the Registrar of mortgages to the administrative authorities or agents of the State, provinces, municipalities and public institutions , refusal to transcribe the deed. This new deadline expires in no case before the deadline laid down in paragraph 1. ";
4 ° in the Dutch text of 4 °, amended by the Act of June 25, 1973, the word "maand" is replaced by "provisions";
5 ° in the Dutch text of the 7 °, inserted by the Act of 3 July 1972 and amended by the Act of June 25, 1973, the word "maand" is replaced by the word "maanden".
S. 49. article 39 of the same Code the following amendments are made: 1 ° in the Dutch text of 1 °, amended by the acts of the July 5, 1963, 10 June 1997 and 14 January 2013, 'ten registratiekantore van' shall be replaced by the words "op het registratiekantoor bevoegd voor";
2 ° the same 1 ° is supplemented by a paragraph worded as follows: "when an act falling within the scope of the royal decree taken in implementation of article 2, paragraph 3, and on buildings all located outside the above-mentioned responsibility, must also be transcribed pursuant to article 1 of the mortgages Act, it was recorded at the office responsible for the situation of the first mentioned building in the Act;";
3 ° in the Dutch text of 4 °, the word "functien" shall be replaced by the word 'functies';
4 ° the same 4 ° is supplemented by a paragraph worded as follows: "when an act falling within the scope of the royal decree taken in implementation of article 2, paragraph 3, and on buildings all located outside the above-mentioned responsibility, must also be transcribed pursuant to article 1 of the mortgages Act, it was recorded at the office responsible for the situation of the first mentioned building in the Act;" the same rule applies to an act referred to in article 5a, paragraph 2; ";
S. 50. in title I, chapter IV, of the same Code, it is inserted a XIXbis section titled: "Section XIXbis - acts and related writings".
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51. in the XIXbis section, inserted by article 47, article 158, repealed by Act of 10 June 1997, is restored as follows: "article 158. acts or writings annexes, referred to in article 26, paragraph 2, are recorded upon payment of a specific fixed duty of 100 euros for all these documents together, unless some of them make payable one or more other rights established in this chapter, in which case, in addition to duties due for the registration of these latter documents, law

specific set of 100 euros is due, once again, for the registration of other documents. "."
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52. article 173 of the Code, the following changes are made: 1 ° in 1 °, amended by the law of 22 December 1989: has) in the text Dutch the word "expedities" is replaced by the word "uitgiften";
(b) the word "Belgian" is replaced by the words "or the administrative authorities";
(c) the words "by the notaire" are repealed;
2 ° in 1 ° bis: has) in the text Dutch the word "expedities" is replaced by the word "uitgiften";
(b) the word "Belgian" is repealed;
3 ° it is inserted a 1 ° ter as follows: "1 ° ter shipments and extracts of documents received by the notaries, who are issued exclusively to the registration of a business from one-stop company, provided that this is mentioned explicitly on the expedition or the excerpt;";
4 ° it is inserted an 8 ° as follows: "8 ° dematerialised copies of deeds deposited in the Bank of notarial acts in accordance with article 18 of the Act of 25 Ventôse an XI containing organisation of the notarial profession.".
S. 53 article 177 of this Code, the following changes are made: 1 ° in the paragraph 1, 3 °, words "and home" are replaced by the words ", residence and identification number or business number, referred to in article 2, paragraph 4,";
2 ° paragraph 2 is supplemented by the words "or authorise derogations".
S. 54. in article 180, paragraph 1, of the same Code, replaced by the law of December 22, 2009, "article 39" shall be replaced by the words "article 39, 1 °, paragraph 1".
S. 55. in title I, chapter IX of the same Code, the title of section III is supplemented by the words "and conservation of the shipments".
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56. in the same section III, it is inserted as follows 180bis: "art. 180bis. the notary shall keep for 20 years, together with the relationship of the registration, a copy of the posted shipment and recorded annexes.
If the Act introduced way cloud for registration, this conservation is carried out, on behalf of the notary by the Royal Federation of Belgian notaries or his delegate.
This conservation takes place: 1 ° for the acts which the minute computing or computing copy is preserved, in the Bank of the notarial acts, referred to in article 18 of the Act of 25 Ventôse an XI containing organisation of the notarial profession;
2 ° for other acts, by the Royal Federation of Belgian notaries or his delegate, in electronic way, on behalf of the notary.
Conservation guarantees the stability and integrity of the content of the documents. "."
S. 57A article 1811, paragraph 1, of the same Code, as amended by law of August 14, 1947, 12 July 1960 and 5 July 1963 and by the royal decree of 20 July 2000, the following changes are made: 1 ° the words 'and bailiffs"are replaced by the words", the bailiffs, the administrative authorities and agents of the State provinces, municipalities and public institutions";
2 ° the words ", and shipments and relationships referred to in article 180bis" shall be inserted between the words "which they are depositaries" and the words "and let them".
S. 58 article 236 of the Code, the following changes are made: 1 ° a paragraph worded as follows is inserted between paragraphs 1 and 2: "The King may determine that copies or extracts may or must be delivered from computing manner, as well as the procedures for their issuance.";
2 ° in the last paragraph of the Dutch text, the word "loon" is replaced by "retributie".
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59. article 260 of the same Code the following amendments are made: 1 ° in the Dutch text the word "salarissen" is replaced everywhere by "lonen";
2 ° in paragraph 2, the words "figures" and "letters" are repealed;
3 ° article is supplemented by a paragraph worded as follows: "The King may supplement or modify the manner of giving discharge when the registration is presented dematerialized.".
S. 60. article 261 of the same Code is supplemented by a paragraph worded as follows: "when, for security of a single sum, there is a place entry in several offices and registration is required simultaneously, dematerialized way, in several offices, the duty levied on the whole of this sum, the office where registration is required for the first property listed in the registration" , covers the markings required in other offices. "."
S. 61. article 144 of the Code of inheritance is supplemented by a paragraph worded as follows: "The King may determine that the titles of properties may or must be delivered from computing manner, as well as the procedures for their issuance.".
CHAPTER 3. -Amendments to the mortgage law of December 16, 1851, of the Act of 21 Ventôse year VII (March 11, 1799) relating to the Organization of the conservation of the mortgage and the Judicial Code articles 62A 1 section of the mortgage law of December 16, 1851, amended by laws of the July 8, 1924, 30 June 1994 and 6 May 2009, the following changes are made: 1 ° in the paragraph 1, the words "date of receipt" are repealed;
2 ° a paragraph worded as follows is added to this article: "plans which, by annexation or deposit, are part of the acts referred to in paragraph 1, are, without presentation, renowned be transcribed at the same time as these acts provided that, in a statement in the body or signed at the foot of the Act, the parties or their name the official undersigned" : 1 ° require transcription by application of this provision;
2 ° certify that they are included in the database of the plans of delimitation of the General Administration of patrimonial Documentation, without having changed since then;
3 ° mention the reference in this database. "."
S. 63A article 2 of the same Act, replaced by the law of October 10, 1913 and amended by the Act of May 6, 2009, the following amendments are made: 1 ° in paragraph 2, the words "month" shall be replaced by the words "15 days" and the words "or those relating to real property located in different jurisdictions" are repealed;
2 ° a paragraph worded as follows is added to this article: "the deadline set by the preceding subparagraph is extended until the first following working day when the last day of that period is one day's close of business.".
S. 64. article 2A of the Act, inserted by the Act of 22 December 2009 amending tax and various provisions, is repealed.
S. 65. article 77 of the Act, as amended by the Act of 10 October 1967, is repealed.
S. 66 A section 83 of the Act, as amended by the laws of October 10, 1913 and December 19, 2006, the following changes are made: 1 ° in the paragraph 2, 1 °, the words ", home and occupation" are replaced by the words "and home;"
2 ° in article 2, 2 °, the words ", profession and domicile" shall be replaced by the words "and home";
3 ° in paragraph 4, the words "the date, volume and order number" shall be replaced by the words "la référence".
S. 67 A section 84 of the Act, as amended by the laws of the October 10, 1913, 10 October 1967, 30 June 1994 and December 19, 2006, the following changes are made: 1 ° in the paragraph 1, 1 ° and 2 °, the words ", professions and domiciles" are each time replaced by the words "and home";
2 ° in the paragraph 2, 1 °, 2 ° and 3 °, the words ", profession and domicile" are each time replaced by the words "and home".
S. 68. in article 93 of the Act, as amended by the programme act of April 25, 2007, paragraph (3) is repealed.
S.
69. in article 123 of the Act, replaced by the law of 9 February 1995, 1st paragraph is replaced by the following: "when several titles, subject to advertising, have been registered on the same day by application of article 135 in the register prescribed by article 124, 1 °, the preference is determined according to the date of these securities. For securities with the same date, the preference is determined according to the order number under which the presentation of the titles is mentioned in the above register. "."
S.
70. article 124 of the Act is replaced by the following: 'article 124. the Conservatives are: 1 ° a register of deposits, which are identified by numbers and order as they take place presentations of securities which require registration or transcription;
2 ° a register wherein shall be entered transcripts;
3 ° a register wherein shall be entered the registration of liens and mortgages and radiation or reductions. "."
S. 71. in article 125 of the Act, as amended by the Decree of the Regent of 26 June 1947, the word "discount" is replaced by the word "presentation".
S. 72. article 126 of the Act, as amended by order of the Regent, 26 June 1947 and by the law of May 6, 2009 is replaced by the following: 'article 126. the Conservatives give the applicant, upon request, proof of the presentation of the acts or slips to be transcribed or entered. This certificate refers to the registry number under which the presentation was included.
They can operate the transcripts and entries in registers to this meant that on the date determined by article 135, 1 °, and in the order of presentations that they have been made.
Shipments of acts or judgments referred to in article 1, including or with addition of the reference to the execution of the transcript, are returned to the applicant by the conservatives in the month following the date of transcription determined by article 135, 1 °.
".

S. 73. A section 135 of the Act, inserted by the law of 9 February 1995, the following changes are made: a) 1 °, the words "in the order of their delivery" are replaced by the words "on the day and in the order of their presentation";
(b) the same 1 ° is supplemented by two paragraphs worded as follows: "acts, judgments, slips and other parts any products outside the office opening hours are deemed submitted at the beginning of the first hour of opening of the office following;"
provided it can be established, the time of their actual production determines the order of filing these documents; "."
S. 74. in article 143 of the same Act, inserted by the law of 9 February 1995, the words "or the conditions laid down by the King under section 144, 1 ° and 2 °," are inserted between the words "articles 139 to 142" and the words "do not have".
S.
75. article 144 of the Act, inserted by the Act of February 9, 1995, is replaced by the following: 'article
(144 the King can: 1 ° for the documents or categories of documents for mortgage advertising which it designates, determine: a) the conditions with which they must comply and material forms of mortgage advertising. In particular, he may prescribe the use of forms which the Minister of Finance shall adopt the model;
(b) that they can or must be presented in electronic way, as well as the terms of their presentation and execution of the formality of the mortgage advertising. For this purpose, it may derogate from the provisions of articles 83, 84, paragraph 1, 3 °, paragraph 2, 1 °, and last paragraph, 89, 126;
c) that in the event of submission of dematerialized way, this presentation must be accompanied by structured metadata about the document, which in particular, for each party to the Act, its identification number in the national register or its identification in the bis register, awarded in application of article 4, § 2, of the Act of 15 January 1990 on the institution and the Organization of a Crossroads Bank for social security or , for a legal entity, its business number referred to in article 5 of the Act of 16 January 2003 on the establishment of a Crossroads Bank for enterprises, modernization of the commercial register, creation of ATM-sized Chartered and containing various provisions;
2 ° determine the material forms and content of any request by copy, extract or certificate;
He may prescribe the use of forms which the Minister of Finance shall adopt the model;
the King may determine that they can or should be introduced for applications or categories of applications which it designates, dematerialized way, as well as the modalities of their introduction;
3 ° establish the conditions of form of copies, extracts or certificates issued by the curators of the mortgage;
the King may determine that copies, extracts or certificates that it designates, may or must be delivered from computing manner, as well as the procedures for their issuance;
4 ° set the records referred to in articles 124 and 125 and stop the material forms. "."
S.
76. in article 14, § 1, of the Act of 21 Ventôse year VII on the Organization of the conservation of mortgages, replaced by the programme law (I) of 24 December 2002, paragraph 1, is completed by the words "or by the official conducting the Registry Office having the same jurisdiction than that of the office of mortgages whose management must be ensured ", and competent for the registration of the deeds".
S. 77A article 1582 of the Judicial Code, the following changes are made: 1 ° in paragraph 4, the word "postpone" is replaced by the word "shall";
2 ° in paragraph 5, the words "shipment" shall be inserted between the words "on the filing" and the words "the minutes".
CHAPTER 4. -Other amendments to the civil Code art. 78. in article 1392 of the civil Code, replaced by the law of July 14, 1976, the words "and changes" are inserted between the matrimonial 'convention' words and the words "received before".
S. 79. in article 1393 same code replaced by Act of July 14, 1976, paragraph 2 is replaced by the following: ' article 1395, § 1, shall apply to these changes. " Absence of registration laid down in article 1395, § 1, the modifications are without effect with respect to third parties, except if spouses have informed them of the changes in their agreements with them. "."
CHAPTER 5. -Other amendments to the Act of 25 Ventôse an XI containing s. notary organization 80 A article 16 of the Act of 25 Ventôse an XI containing organisation of the notarial profession, the following changes are made: 1 ° '50 francs' shall be replaced by the words '1.25 euro';
2 ° article is supplemented by a paragraph worded as follows: "later before the transcript to the office of the mortgage or, if it is an act which is not subject to this formality of transcript, prior to registration, the notary may, under his responsibility, bring to the foot of the minute of corrections or additions to correct an error or hardware failure without prejudice to the scope of the convention. Each subsequent shipment of the Act refers to these corrections or additions. "."
S. 81. article 20 of the Act of 6 May 2009 laying of the provisions is replaced by the following: 'article 20. article 18 of the same Act, repealed by Act of April 9, 1980, was re-established in the following wording: "art. 18. all deeds received in dematerialized form, a copy cloud of all acts that are received on paper, are stored in a Bank of notarial acts managed by the National Chamber of notaries which may delegate the development and operational management to the Royal Federation of Belgian notaries. Within fifteen days after receipt of the Act, or the cloud Act, or copy dematerialized Act received on paper, shall be filed and recorded in the Bank of notarial acts. This copy has the same probative value as the first shipment of the minute on paper.
This provision does not apply to wills, revocation of testament and contractual institutions.
The King determines, by order deliberate in Council of Ministers, on the advice of the Commission for the protection of life private, created by the Act of 8 December 1992 relative to the protection of privacy with respect to the processing of data personal, and following consultation with the institution that manages the Bank of notarial acts, in compliance with articles 23 and 458 of the penal Code , the manner in which and the conditions under which the Bank of notarial acts will be created, managed, organized as well as access to it. ".".
S. 82. in article 20 of the Act of 25 Ventôse an XI containing organisation of the notarial profession, as amended by the Act of May 6, 2009, the last paragraph is repealed.
S. 83. in article 29, paragraph 2, of the Act, the words "or the first named if the Act is received in patent," are repealed.
CHAPTER 6. -Amendments to the law of October 25, 1919 on the pawning of the business, the discount and the pledge of the invoice, as well as the approval and expertise of supplies made directly to consumption s. 84. in article 4, paragraph 3, 1 ° and 2 °, of the law of October 25, 1919 on the pawning of the Fund trade, discounting and the pledge of the invoice, as well as the approval and expertise of supplies made directly to consumption, replaced by the royal decree No. 282 of 30 March 1936, the words ", home and occupation" are replaced by the words "and the home".
S. 85. in article 5 of the same Act, "the date, volume and order number" shall be replaced by the words "the reference".
S.
86. in the same Act, it is inserted a section 12bis as follows: "article 12bis. the King may: 1 ° for the categories of authentic acts intended for advertising of the pledge on Trade Fund which it designates, determine: has) the conditions with which they must comply and material forms of advertising; In particular, he may prescribe the use of forms which the Minister of Finance shall adopt the model;
(b) that they can or must be presented in electronic way, as well as the terms of their presentation and execution of the formality of this advertising. For this purpose, it may derogate from the provisions of articles 4, 4A and 5, paragraph 1;
c) that in the event of submission of dematerialized way, this presentation must be accompanied by structured metadata about the document, which in particular, for each party to the Act, its identification number in the national register or its identification in the bis register, awarded in application of article 4, § 2, of the Act of 15 January 1990 on the institution and the Organization of a Crossroads Bank for social security or , for a legal entity, its business number referred to in article 5 of the Act of 16 January 2003 on the establishment of a Crossroads Bank for enterprises, modernization of the commercial register, creation of ATM-sized Chartered and containing various provisions;
2 ° determine the material forms and the content of any request to copy or certificate; He may prescribe the use of forms which the Minister of Finance shall adopt the model; the King may determine that they can or should be introduced for applications or categories of applications which it designates, dematerialized way, as well as the modalities of their introduction;
3 °

establish the conditions of form of copies, extracts or certificates issued by the curators of the mortgage; the King may determine that the copies or certificates which it designates, may or must be delivered from computing manner, as well as the procedures for their issuance. "."
CHAPTER 7.
-Entry into force art. 87. the provisions of this title and of the Code of rights registration, mortgage and registry such as modified by the provisions of this title, shall enter into force as follows: 1 ° sections 38 to 40, 42, 43, 47, 48, 4 ° and 5 °, 49, 1 ° and 3 °, 50, 52, 53, 57, 1 °, 58-62, 65-68, 74, 75 and 84 to 86 of the present title shall enter into force 10 days after the publication of this Act in the Moniteur belge.
2 ° article 41 of this title become effective the 1st day of the second month following the publication of this Act in the Moniteur belge.
3 ° the articles 46, 48, 1 ° and 3 °, 49, 2 ° and 4 °, 51, 54, 63, 64, 69-73, 76, 77 and 80 to 83 of this title take effect April 1, 2014;
4 ° article 44 of this title shall enter into force: has) with regard to the acts referred to in article 19, paragraph 1, 3 °, a), of the Code of rights for registration of mortgage and registry, the 1st day of the fourth month following the publication of this Act in the Moniteur belge.
(b) in relation to the acts referred to in article 19, paragraph 1, 3 °, b), of the same Code, the 1st day of the sixth month following the publication of this Act in the Moniteur belge.
5 ° the first paragraph of article 5bis of the Code of registration fees, mortgage and registry, inserted by section 45 of this title, shall enter into force 10 days after the publication of this Act in the Moniteur belge;
6 ° paragraphs 2 and 3 of article 5bis, referred to the 5 °, shall enter into force on January 1, 2016.
The King may set a date of entry into force earlier than referred to in paragraph 1;
7 ° article 32, 1 °, of the registration fees, mortgage and registry Code, as supplemented by article 48 (2), of this title and article 32, 3 ° bis, paragraph 2, of the same Code, inserted by article 48, 3 °, of the present title, come into force on January 1, 2016.
The King may set a date of entry into force earlier than referred to in paragraph 1;
8 ° the first paragraph of article 32, 3 ° bis of the Code of registration fees, mortgage and registry, inserted by article 48, 3 ° of the present title, enters into force on April 1, 2014;
9 ° articles 55 and 57, 2 °, of the present title come into force the day of the entry into force of the royal decree which, in pursuance of article 2 of the Code of rights for registration of mortgage and registry, will allow the presentation acts in shipping;
10 ° article 180bis, with the exception of paragraph 3, of the Code of registration fees, mortgage and registry, inserted by article 56 of this title, enter into force the day of the entry into force of the royal decree which, in pursuance of article 2 of the Code of rights registration, mortgage and registry, will allow the presentation acts in shipping;
11 ° paragraph (2) of section 180bis, referred to 10 °, ceases to be in force on the eve of the entry into force of paragraph 3 of the same article, except for acts presented in a manner dematerialized registered before the entry into force of paragraph 3 above, which shall remain in force for 20 years;
12 ° paragraph 3 of section 180bis, referred to 10 °, comes into force the day where article 18 of the Act of 25 Ventôse an XI, inserted by article 20 of the Act of 6 May 2009 laying of various provisions, as replaced by 81 of this title, shall enter into force;
13 ° sections 78 and 79 of this title take effect at a date to be determined by the King, and no later than the date on which section 3 of the Act of January 14, 2013, containing various provisions relating to the reduction of the workload within justice enters into force.
TITLE 5. -Amendment of the Code of rights and taxes art. 88. article 9 of the Code of rights and taxes various is repealed.
TITLE 6. -Other amendments to the Code of registration fees, mortgage and registry arts
89. article 35, paragraph 3, of the Code of registration fees, mortgage and registry, replaced by the law of 22 December 1989, is replaced by the following: "the obligation to pay the duties and fines which indebtedness is the result of judgments and judgments of courts and tribunals, lies on defendants, each to the extent of convictions, liquidations or collocations pronounced or established dependant , and the defendants jointly and severally liable in case of solidary liability. "."
S. 90. in article 183 of the same Code, as last amended by the law of May 2, 2002, a paragraph worded as follows is inserted between paragraphs 2 and 3: "the information shall be provided in the three months from the date of demand." This period may be extended by an official designated in the authorization referred to in paragraph 2 "."
TITLE 7. -Other amendments to the Code of rights of succession article 91. article 70, paragraph 2, of the Code of inheritance is supplemented by the following sentence: "It is not applicable to the rights and interests due on an acquisition that is assimilated to a bequest by article 8.".
S. 92 article 96 of the same Code, replaced by the Decree-Law of May 4, 1940, and amended by the law of 22 December 1989 and may 2, 2002, the following changes are made: 1 ° in the paragraph 1, the words "an inhabitant of the Kingdom holds an inscription or a nominal title, to operate the transfer, the transfer, conversion or payment after having informed the official of the administration of value added tax registration and the areas designated for this purpose, the existence of registration or the registered title belonging to the deceased."are replaced by the words"of the holder of a registration or a nominal title, to operate the transfer, the transfer, conversion or payment after informed, within three months following the death, the official of the administration of value added tax registration and the areas designated for this purpose, the existence of registration or the registered title belonging to the deceased. Notwithstanding the foregoing, information shall be sent within one month of taking knowledge of the death when it takes place more than two months after the death. ";
2 ° article is supplemented by three paragraphs worded as follows: "persons referred to in paragraph 1 must mention in the communication number of national register of the deceased or his identification in the bis register number assigned pursuant to article 4, § 2, of the Act of 15 January 1990 on the institution and the Organization of a Crossroads Bank for social security When they are empowered to use this number.
The King may prescribe that such communications be made electronically and the complementary modalities.
By way of derogation from paragraph 1, when transmitting electronic, the period of three months referred to in paragraph 1 is extended by one month and the information is addressed within one month of taking knowledge of the death when it occurs more than three months after the death. "."
S. 93A article 97 of the same Code replaced by the Decree-Law of May 4, 1940 and amended by the Act of 13 August 1947, arrested him royal No.12 of April 18, 1967 and the law of 22 December 1989, may 2, 2002 and June 28, 2009, the following changes are made: 1 ° in the paragraph 1, the words "an inhabitant of the Kingdom, may not operate the refund ", the payment or transfer only after turning to the official in the administration of the the value added tax, registration and the areas designated for this purpose, the certified list sincere and genuine of the securities, are or values." are replaced by the words "someone, cannot operate in the refund, payment or transfer only after having handed over to the official of the administration of value added tax registration and the areas designated for this purpose, within three months following the death, the certified list sincere and genuine titles, amounts or values. Notwithstanding the foregoing, information shall be sent within one month of taking knowledge of the death when it takes place more than two months after the death. ";
2 ° article is supplemented by three paragraphs worded as follows: "the institutions and persons referred to in paragraph 1 are required to indicate in the list number of the national register of the deceased or its identification in the bis register number assigned pursuant to article 4, § 2, of the Act of 15 January 1990 on the institution and the Organization of a crossroad Bank of security When they are empowered to use this number.
The King may prescribe that the list be communicated electronically and the complementary modalities.
By way of derogation from paragraph 1, when transmitting electronic, the period of three months referred to in paragraph 1 is extended by one month and the information is addressed within one month of taking knowledge of the death when it occurs more than three months after the death. "."
S. 94. article 100 of the same Code, replaced by the Decree-Law of May 4, 1940 and amended by law of August 13, 1947, 22 December 1989 and 2 May 2002, is supplemented by a paragraph worded as follows: "the information shall be provided within three months of the date of the request. This period may be extended by an official designated in the authorization referred to in paragraph 3 "."
S. 95. the book III of the Code is repealed with effect from 1 January 2011.

However, the provisions of Book III remain of application for fees until December 31, 2010.
S. 96. articles 92 and 93 come into force January 1, 2015, with the exception of provisions allowing the King to prescribe and adjust the transmission electronic information or lists, which provisions shall enter into force 10 days after the publication of this Act in the Moniteur belge.
TITLE 8. -Excise duty Chapter 1. -Modification of Act of 22 December 2009 on the general arrangements for excise duty art. 97. article 18 of Act of 22 December 2009 on the general arrangements for excise duty is supplemented by a paragraph as follows: "The King determines the persons required to be recognized as an authorized warehousekeeper, as well as the conditions to which they are subjected.".
CHAPTER 2. -Modification of the programme act of 27 December 2004 article
98A article 418 of the programme act of 27 December 2004, amended by law of June 8, 2008 and June 17, 2013, the following changes are made: 1 ° in paragraph 1, the words "of chapter II. -Production, processing and holding and chapter III. -Flow of Act of 10 June 1997 on the general regime, detention, traffic and controls of products subject to excise duty"shall be replaced by"in Chapter 3. -Production, processing and detention, Chapter 4. -Movements under suspension of duty products subject to excise duty and Chapter 5. -Movements and imposition of the excise goods after release for consumption of the law of December 22, 2009 on the general arrangements for excise duty";
2 ° in the paragraph 3, the words "Act of 10 June 1997 on the general arrangements, holding, traffic and controls of products subject to excise duty" shall be replaced by the words "Act of 22 December 2009 on the general arrangements for excise duty".
S.
99. article 420, § 4, of the Act, as last amended by the Act of June 8, 2008 diverse (I) provisions, is supplemented by a paragraph worded as follows: "(Le Roi spécifie ce qu'il faut entendre par les termes repris àles points a) (, (b) and (c)).".
S. 100. in article 421 of the same Act, "Act of 10 June 1997 on the general arrangements, holding, traffic and controls of products subject to excise duty" shall be replaced by the words "Act of 22 December 2009 on the general arrangements for excise duty".
S. 101. in article 424, § 1, of the Act, the words "articles 5 and 6 of Act of 10 June 1997 on the general regime, detention, traffic and controls of products subject to excise duty" shall be replaced by the words "in articles 6 and 7 of Act of 22 December 2009 on the general arrangements for excise duty".
S.
102. in article 425, paragraph 1, of the Act, the words "articles 5 and 6 of the Act of 10 June 1997 concerning the general regime, detention, traffic and controls of products subject to excise duty" shall be replaced by the words "in articles 6 and 7 of the Act of 22 December 2009 on the general excise scheme" and "determined by the Minister of finance" shall be replaced by the words "fixed by" the King".
S. 103. in article 426, § 1, of the Act, the words "in article 4, § 1, 11 °, and article 5 of Act of 10 June 1997 on the general regime, detention, traffic and controls of products subject to excise duty" shall be replaced by the words "in article 5 (6), and article 6 of Act of 22 December 2009 on the general arrangements for excise duty".
S. 104A article 428 of the same Act, the following amendments are made: 1 ° in paragraph 1, the words "adopted by the Minister of finance" shall be replaced by the words "be adopted by the King".
2 ° paragraph 2 is supplemented by a paragraph worded as follows: "the King specifies what is meant by"Gasoline fumes"and"vapour recovery system".
S. (105. in article 429, § 5, 2), of the Act, as amended by the programme act of December 23, 2009, the words "in articles 28 and 29 of the Act of 10 June 1997 concerning the general regime, detention, traffic and controls of products subject to excise duty, as last amended by the programme act of 22 December 2003" are replaced by the words "in article 10 of the Act of 22 December 2009 on
the general arrangements for excise duty".
S. 106. in article 431 of the Act, "The Minister of finance" shall be replaced by the words "The King".
S. 107. article 432 of the Act is replaced by the following: 'article 432. § 1. The King is allowed to take any action whatsoever to ensure the collection and recovery of excise duty laid down in article 419.
§ 2. The King is allowed to adjust the monitoring of tax warehouses and all establishments where the energy products and electricity are produced, processed, held or resold.
§ 3. The following persons are required to register in accordance with the conditions laid down by the King:-any distributor of natural gas or electricity;
-any manager of network of natural gas or electricity;
-any producer and trader in coal, coke, lignite or his representative tax;
-any dealers in energy products (to the exclusion of natural gas, coal, coke and lignite) who does not possess the approved warehousekeeper status, regardless that it possibly has the quality of registered consignee or consignee registered on a temporary basis;
-any operator station;
-any person exercising an economic activity who wishes to benefit from an exemption of excise duty.
The King determines what is meant by the above categories and establishes the modalities for registration.

§ 4. The King sets the terms of the communication required by the Commission of the European Union and on the levels of taxation applied in the country to the products listed in article 419. To determine these levels of taxation, it takes into consideration all indirect taxes (except VAT) collected, calculated directly or indirectly on the quantity of energy products and electricity at the time of release for consumption. '. "
S. 108. in article 433 of the same Act, as amended by the Act of June 8, 2008, amending of provisions various (I), the words "The Minister of finance" shall be replaced by the words "The King".
S. 109. in article 438 of the Act, "the Minister of finance" shall be replaced by the words 'the King'.
S. 110. in article 440, § 2, of the Act, "in the Act of 10 June 1997 the general arrangements, holding, traffic and controls of products subject to excise duty, the terms"excise"and"mineral oil", insofar as they relate to mineral oils" shall be replaced by the words "in Act of 22 December 2009 on the general arrangements for excise duty the terms "duties" and "energy products and electricity".
TITLE 9. -Disposition transitional art. 111. the particulars prescribed by article 1714, paragraphs 2 and 3, of the civil Code, inserted by article 41, is not mandatory for the renewal of a lease entered into before the entry into force of article 41.
TITLE 10. -Caisse nationale calamities s. 112. for the year 2014, an amount of 11.860.300 euros from the tax annual insurance operations, referred to in sections 173 to 183 of book II, title V, of the Code of rights and various taxes, is assigned to the financing of the National Fund of the calamities through the Fund allocation 66.80.00.44B.
TITLE 11. -Measures for consolidation of the financial assets of the public administration article 113. for the purposes of the present title, means: 1 ° availability for sight: the funds that the body needs for its daily management.
2 ° the organizations: the units referred to in article 114.
S.
114. this title is applicable to institutional units which are at the federal level of sub-sectors S1311 and S1314 under the terms of the European system of national and regional accounts (ESA), with the exception of the civil list, parliaments, the Constitutional Court and the Court of Auditors. The National Bank of Belgium entered the institutional units covered by this title, on a list and published it on its website.
S. 115. with the exception of the compulsory insurance mutual societies and the ASBL Caisses de compensation free allowances, bodies must: 1 ° place their availability to view on an account opened with the institution designated by the State;
2 ° invest their cash other than those referred to in 1 ° directly from the Treasury or invest them in financial instruments issued by the federal Government.
Organizations that have invested on the date of entry into force of the present Act their availability of financial instruments of the communities and Regions can keep them until maturity. Bodies governed by private law which do not appear on the list of the National Bank of Belgium referred to article 114 and fixed September 27, 2013, and which are subsequently added to this list, fall within the scope of paragraphs 1 and 2 by deliberate royal decree in the Council of Ministers.
S. 116. the bodies referred to in article 114 shall notify the Minister of finance the comprehensive information on the situation at the end of each quarter (31 March, 30 June, 30 September and 31 December) of: 1 ° loans of any kind they contract;
2 ° investments and investments of their availability.
The data mentioned under 1 ° and 2 ° are each

distributed time between maturity up to one year and due to more than a year.
The information referred to in paragraph 1 on the situation at the end of each quarter must be submitted before the end of the following month.
Each year between 1 and 15 December, organizations must communicate to the Minister of finance their forecasts on the status of their loans, investments, and investments referred to in paragraph 1, to 31 December of the year concerned calendar.
The Minister of finance may fix terms to provide the information referred to in paragraphs 1 and 3.
To control the completeness and accuracy of the information provided by the agencies, the FPS finance may require, upon written request, they communicated a copy of the books and accounting documents and all entries. If organizations do not communicate the documents requested by the FPS finance, may decide to move to consult them and require that agencies file a copy of all or part of the documents consulted on-site.
S. 117. According to the specific needs of an organization, the Minister of finance may determine other modalities than those laid down in article 115, for placement and investment of its cash and fix the minimum amount of supplies from which the provisions referred to in article 115 shall apply.
The Minister of finance can time limit as referred to in paragraph 1 and submit its granting and maintenance conditions, in particular as regards the disclosure of information by the Agency.
S.
118. in the event of failure to comply with section 115 organizations, the Minister of finance may impose an administrative fine equal to 1% of the availabilities, multiplied by the number of days calendar during which they were not placed or invested as prescribed by article 115.
The Minister of finance may impose an administrative fine equal to:-2 500 euros for organizations that communicate the information and estimates referred to in article 116 more than one month after the end of each quarter;
-25 000 euros to organizations that communicate the information and estimates referred to in article 116 more than two months after the end of each trimester.
In the event of failure to comply with the conditions imposed by the Minister of finance organizations, it can withdraw the measure granted in pursuance of article 117, paragraph 1.
The Minister of finance sets the amount of the fine and removes the relief granted in pursuance of article 117, paragraph 1, after having heard the bodies concerned in their defence or at least having duly summoned.
The fine is seen for the benefit of the Treasury by the non-tax collections Administration of the General Administration of patrimonial Documentation of the SPF finance.
S. 119. article 12, § 2, paragraph two, three and four, and § 3 of the law of 16 March 1954 relating to the control of some public interest organizations is no longer apply to organizations subject to the requirement of article 115.
S.
120 § 1. The royal decree of 15 July 1997 of the financial assets of the General Government consolidation measures taken pursuant to articles 2, § 1 and 3, § 1, 6 °, and § 2 of the law of 26 July 1996 to achieve the budgetary conditions of the participation of Belgium to the Union European economic and Monetary Affairs, as amended by the Act of 15 January 1999 and the royal decree of January 7, 2002 is hereby repealed.
§
2. If, at the time of the entry into force of this title, other modalities are of application for placement and investment of the availability of a body in accordance with article 5 of the royal decree of 15 July 1997 or a minimum amount of cash has been set from which article 3 of the royal decree is applicable, these other terms and this minimum amount shall continue to apply until 30 June 2014.
§ 3. Applications to determine other terms or set a minimum amount on basis of article 117, to apply in the year 2014, must be submitted to the Minister of finance no later than March 31, 2014.
S.
121. this title enter into force the day of its publication in the Moniteur belge, with the exception of article 118, which enters into force on July 1, 2014.
Promulgate this Act, order that it self under the seal of the State and published by le Moniteur.
Given at Brussels, December 21, 2013.
PHILIPPE by the King: the Minister of Justice, Ms. A. TURTELBOOM. the Minister of finance, K. GARG sealed with the seal of the State: the Minister of Justice, Ms. A. TURTELBOOM _ Note House of representatives: Doc 53 3236 / (2013/2014): 001: Bill.
002: Amendments.
003: Report.
004: Text adopted by the commission.
005: Amendment.
006: Text adopted in plenary meeting and transmitted to the Senate.
Full record: 17 and 18 December 2013.
Senate: Doc 5-2419 / (2013/2014) No. 1: project referred by the Senate.