Law Approving The Protocol, Done At Brussels On 7 July 2009, Amending The Agreement Between The Belgium And Denmark In Order To Avoid Double Taxation And Certain Other Matters With Respect To Taxes On Income And On The

Original Language Title: Loi portant assentiment au Protocole, fait à Bruxelles le 7 juillet 2009, modifiant la Convention entre la Belgique et le Danemark en vue d'éviter les doubles impositions et de régler certaines autres questions en matière d'impôts sur le revenu et sur la

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Read the untranslated law here: http://www.ejustice.just.fgov.be/cgi/article_body.pl?numac=2011015095&caller=list&article_lang=F&row_id=1100&numero=1121&pub_date=2013-09-17&dt=LOI&language=fr&fr=f&choix1=ET&choix2=ET&fromtab=+moftxt&trier=publication&sql=dt+=+'LOI'&tri=pd+AS+RANK+

Posted the: 2013-09-17 Numac: 2011015095 FEDERAL PUBLIC SERVICE Foreign Affairs, trade outside and COOPERATION to development 19 August 2011. -Law concerning consent to the Protocol, done at Brussels on 7 July 2009, amending the agreement between the Belgium and Denmark for the avoidance of double taxation and some other issues regarding taxes on income and on capital signed at Brussels on October 16, 1969, as modified and supplemented by the Protocol signed at Copenhagen on September 27, 1999 , and adapting the Belgian tax legislation to certain provisions of the Protocol (1) (2) ALBERT II, King of the Belgians, to all, present and to come, hi.
The Chambers have adopted and we endorse the following: Article 1. This Act regulates a matter referred to in article 77 of the Constitution.
S. 2. the Protocol, done at Brussels on July 7, 2009 (hereinafter the Protocol), amending the agreement between the Belgium and Denmark for the avoidance of double taxation and some other matter regarding taxes on income and on capital signed at Brussels on October 16, 1969, as modified and supplemented by the Protocol signed at Copenhagen on 27 September 1999 (hereinafter the Convention') , will release its full and complete effect.
S. 3. within 24 months from the date of entry into force of the Protocol, the administration is authorized to collect information outside the deadlines by the domestic tax law,:-referred to in article 26 of the Convention, such as amended by the Protocol, and - relating to taxable periods beginning before the entry into force of the Protocol but which nevertheless applies the Convention as amended by the Protocol.
S. 4. within 24 months from the date of entry into force of the Protocol, a tax or an additional tax may still be validly established outside the time limits provided by the tax law on basis of information:-provided, under article 26 of the Convention, as amended by the Protocol, the competent authority of Denmark designated in accordance with the Convention , and - relating to taxable periods beginning before the entry into force of the Protocol but which nevertheless applies the Convention, as amended by the Protocol.
S. 5. within 24 months from the date of entry into force of the Protocol, a rebate of taxes can still be validly granted outside the time limits provided by the tax law on basis of information:-provided, under article 26 of the Convention, as amended by the Protocol, the competent authority of Denmark designated in accordance with the Convention , and - relating to taxable periods beginning before the entry into force of the Protocol but which nevertheless applies the Convention, as amended by the Protocol.
S. 6. the administrative and criminal penalties provided for by the tax law for breach of the obligations arising, in the head of the offender, the powers of investigation conferred on the administration by the tax law are applicable to anyone who contravenes the obligations arising, in its leader, powers of investigation conferred on the authority by section 3 of this Act.
Promulgate this Act, order that it self under the seal of the State and published by le Moniteur.
Given in Brussels, August 19, 2011.
ALBERT by the King: the Deputy Prime Minister and Minister for Foreign Affairs, his VANAKERE Deputy Prime Minister and Minister of finance, D. REYNDERS sealed with the seal of the State: the Minister of Justice, Ms. A. TURTELBOOM _ Notes (1) Session 2010-2011.
Senate: Documents.
Bill filed April 20, 2011, no. 5 - 970/1.
Amendments n ° 5 - 970/2.
Report on behalf of the Committee, no 5-970/3.
Text adopted by the commission n ° 5-970/4.
Parliamentary Annals.
Discussion, meeting of May 24, 2011.
Vote, May 24, 2011 meeting.
Room: Documents.
Draft transmitted by the Senate, no. 53-1583/1.
Text adopted in plenary meeting and submitted to the Royal assent, no. 53-1583/2.
Parliamentary Annals.
Discussion, July 7, 2011 meeting.
Vote, July 7, 2011 meeting.
(2) see Decree of the Flemish community / the Flemish Region's June 7, 2013 (Moniteur belge of July 8, 2013 - Ed.) 1, Decree of the French community of April 19, 2012 (Moniteur belge of 27 June 2012 - Ed 1), Decree of the German-speaking community of September 24, 2012 (Moniteur belge of 24 October 2012 - Ed. 2), Decree of the Walloon Region from 26 April 2012 (Moniteur belge of 22 may 2012 - Ed 1) , Order of the Region of Brussels - capital of May 2, 2013 (Moniteur belge of May 17, 2013 - Ed. 2).
(3) Ce Protocole entered into force July 18, 2013, in accordance with article II.

Protocol amending the Convention between the Belgium and Denmark for the avoidance of double taxation and some other issues regarding taxes on income and on capital signed at Brussels on October 16, 1969, as modified and supplemented by the Protocol signed at Copenhagen on 27 September 1999 the Government of Kingdom of Belgium and the Government of the Kingdom of Denmark Desiring to amend the Convention between the Belgium and Denmark for the avoidance of double taxation and settle certain other questions regarding taxes on income and on capital signed at Brussels on October 16, 1969, as amended and supplemented by the Protocol signed at Copenhagen on 27 September 1999 (hereinafter "the Convention"), have agreed to the following provisions : ARTICLE Ier the text of article 26 of the Convention shall be deleted and replaced by the following: ' 1. the competent authorities of the Contracting States exchange likely relevant information to apply the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of any nature or description levied by, or on behalf of the Contracting States. , or local Danish, insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by articles 1 and 2.
2. the information received under paragraph 1 by a Contracting State are kept secret in the same manner as information obtained in application of the domestic laws of that State and are communicated only to persons or authorities (including courts and administrative bodies) involved in the establishment or the collection of taxes referred to in paragraph 1, by the procedures or proceedings in respect of those taxes by decisions on appeals related to these taxes, or the control of the foregoing. These persons or authorities use this information for these purposes only. They can reveal such information public hearings of courts or in judgments. Notwithstanding the foregoing, information received by a Contracting State can be used for other purposes where this possibility is due to the laws of both States, and when the competent authority of the State providing the information authorizes its use.
3. the provisions of paragraphs 1 and 2 may not be interpreted as imposing a State Contracting obligation: (a) administrative measures derogating from its legislation and its administrative practice or those of the other Contracting State;
(b) to provide information that could be obtained on the basis of its legislation or in the context of its normal administrative practice or those of the other Contracting State;
(c) to provide information that would reveal a commercial, industrial or professional secret or trade process, or information the disclosure of which would be contrary to public order.
4. If information is requested by a Contracting State in accordance with the provisions of this article, the other Contracting State uses the powers available to it to obtain the information requested, even if there in no need for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations provided for in paragraph 3 unless these limitations are likely to prevent a Contracting State to provide information only because they are not of interest to him in the national framework.
5. the provisions of paragraph 3 may in no case be interpreted as allowing a Contracting State to withhold information only because they are held by a Bank, other financial institution, a trust, a Foundation, an agent or a person acting as an agent or trustee or because the information relate to the rights of property of a person. To obtain this information, the tax authorities of the requested Contracting State has the power to request information and to carry out investigations and hearings notwithstanding any contrary provision in its tax legislation. "ARTICLE II each Contracting State shall notify, by diplomatic channels to the other Contracting State the completion of the procedures required by its law for the entry into force of the present Protocol. The Protocol will enter into force on the date of the latter of these notifications and its provisions shall apply to the taxable periods beginning on or after January 1, 2010.
ARTICLE III the present Protocol, which is part of the Convention,

shall remain in force so long that the Convention remains in force and will apply as long as the Convention itself applies.
In witness whereof, the undersigned being duly authorized by their respective Governments, have signed this Protocol.
Done at Brussels, 7 July 2009, in duplicate, in English, French, Dutch and Danish languages all texts being equally authentic. In case of divergence between the texts, the English text shall prevail.