Act Implementing February 15, 2011 Council Directive Eu-16-2011 Administrative Cooperation In The Field Of Taxation And Repealing Directive 77/799/eec (1)

Original Language Title: Loi transposant la directive 2011/16/UE du Conseil du 15 février 2011 relative à la coopération administrative dans le domaine fiscal et abrogeant la directive 77/799/CEE (1)

Read the untranslated law here: http://www.ejustice.just.fgov.be/cgi/article_body.pl?numac=2013003281&caller=list&article_lang=F&row_id=1100&numero=1136&pub_date=2013-09-05&dt=LOI&language=fr&fr=f&choix1=ET&choix2=ET&fromtab=+moftxt&trier=publication&sql=dt+=+'LOI'&tri=pd+AS+RANK+

Posted the: 2013-09-05 Numac: 2013003281 SERVICE PUBLIC FÉDÉRAL FINANCES 17 August 2013. -Law implementing the directive 16-2011-EU of the Council of 15 February 2011 to administrative cooperation in the field of taxation and repealing directive 77/799/EEC (1) PHILIPPE, King of the Belgians, to all, present and future, hi.
The Chambers have adopted and we endorse the following: Chapter 1. -Introduction Article 1 provisions. This Act regulates a matter referred to in article 78 of the Constitution.
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2. this Act provides the transposition of directive EU-16-2011 of the Council of 15 February 2011 on administrative cooperation in the field of taxation and repealing directive 77/799/EEC.

CHAPTER 2. -Taxes on income art. 3. article 338 of the 1992 income tax Code, replaced by the law of May 19, 2010, is replaced by the following: "§ 1." This article establishes rules and procedures according to which the Belgium and other European Union Member States shall cooperate among themselves for the purpose of exchanging information likely relevant to the administration and enforcement of the legislation internal of all Member States on income taxes.
This section also sets out provisions governing the exchange of information referred to in paragraph 1 by electronic means.
This article does not affect the application of the rules relating to mutual legal assistance in criminal matters. It does not nor achieved the obligations in the wider administrative cooperation Member States arising from other legal instruments, including bilateral or multilateral agreements.
§ 2. For the purposes of this article, shall mean: 1 ° 'directive': February 15, 2011 Council directive EU-16-2011 administrative cooperation in the field of taxation and repealing directive 77/799/EEC;
2 ° 'Member State': a Member State of the European Union;
3 ° "central liaison office": the office which has been designated as such by the competent authority and who is the privileged contacts with other Member States in the field of administrative cooperation;
4 ° "liaison Department": any office other than the central liaison office which has been designated as such by the competent authority to directly exchange information under this section;
5 ° "competent official": any official who is authorized by the competent authority to directly exchange information under this section;
6 ° "Belgian competent authority": the authority designated as such by the Belgium. The central Belgian liaison office, the Belgian liaison services and Belgian officials are also considered in the Belgian by delegation of authority;
7 ° "foreign competent authority": the authority designated as such by one Member State other than the Belgium. The central liaison office, liaison services and officials of that Member State are also considered the foreign competent authority by delegation;
8 ° "applicant authority": the central liaison office, a liaison department or any competent official of a Member State which makes a request for assistance on behalf of the Belgian competent authority or by a foreign competent authority;
9 ° "requested authority": the central liaison office, a liaison department or any competent official of a Member State who receives a request for assistance on behalf of the Belgian competent authority or by a foreign competent authority;
10 ° "administrative enquiry": all the controls, checks and actions carried out by the Member States in the exercise of their responsibilities to ensure the correct application of tax legislation;
11 ° "automatic exchange": the systematic communication without prior request of predefined information at regular intervals previously attached to another State Member;
12 ° "spontaneous exchange": ad hoc communication, at any time and without prior request of information to another State Member;
13 ° "person": a. a natural person;
b. a corporation;

c. where the legislation in force so provides, an association of persons which is recognized the capacity to perform legal acts, but that does not have the status of legal person; or d. any other legal construction regardless of its nature and its form, with or without legal personality, owning or managing assets which, including income derived from are subjected to one of the taxes covered by the directive;
14 ° "by electronic means": using electronic equipment for processing - including digital compression - and data storage, wired connection, radio, optical technologies or any other electromagnetic process;
15 ° "CCN network": the common platform based on the common communication network, developed by the European Union to ensure all transmissions by electronic means between competent authorities in customs and taxation matters.
§ 3. The Belgian competent authority exchange information with foreign authorities.
§ 4. The Belgian competent authority may, in a particular case, request a foreign competent authority of all the information referred to in paragraph 1, which it has or what it has obtained as a result of an administrative inquiry. The request may include a reasoned request for a specific administrative enquiry.
The Belgian competent authority may ask the applicant authority to provide original documents.
§ 5. The Belgian competent authority communicates to a foreign authority that the requested in a particular case, all the information referred to in paragraph 1 available to it or that it obtained following the execution of an administrative enquiry necessary to obtain this information.
If necessary, the Belgian competent authority shall notify the applicant authority of the reasons why it considers that an administrative inquiry is not necessary.
To obtain the requested information or to conduct the administrative enquiry requested, the Belgian competent authority follows the same procedures if it was initiative or at the request of another Belgian instance.
Upon specific request of the applicant authority, the Belgian competent authority communicates original documents unless the Belgian provisions were opposed.
Communications are conducted by the Belgian competent authority as quickly as possible, and no later than six months from the date of receipt of the application. However, when the Belgian competent authority is already in possession of the relevant information, communications are conducted within a period of two months following this date. For some special cases the Belgian competent authority and the applicant authority may fix by mutual agreement of the different time limits.
The Belgian competent authority acknowledges receipt of the application immediately to the authority applicant, if possible by electronic means, and in any case no later than seven working days after receiving.
The Belgian competent authority shall notify the applicant authority possible gaps found in the application as well as, where appropriate, the need to provide more information of a general nature, within a period of one month from the receipt of the request. In this case, five paragraph deadlines begin on the date on which the competent authority of Belgium received additional information.
When the Belgian competent authority is not able to respond to the request within the prescribed period, it shall inform the applicant authority immediately, and in any event within three months of receipt of the request, reasons that explain failure to respect this time as well as the date at which it considers power respond.
When the Belgian competent authority lacks the requested information and is not able to respond to the request for information or refuses to respond to the grounds referred to in § 20, it shall inform the applicant of its reasons authority immediately, and in any event within a period of one month from the receipt of the request.
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6. The Belgian competent authority communicates to the foreign authorities in the context of the automatic exchange information relating to the taxable beginning periods January 1, 2014 at its disposal about persons resident in that other Member State and which relate to specific categories of income and capital within the meaning of the Belgian legislation: 1 ° remuneration of workers;
2 ° salaries of corporate executives;
3 ° products not covered by other community legal instruments concerning life assurance the exchange of information and other similar measures;
4 ° pensions;
5 ° property and income from real property.
The communication of information is performed at least once per year, and no later than six months after the end of the calendar year during which the information has become available.
"Available information" refers to information contained in the tax records of the Member State which supplies the information and that can be consulted in accordance with the procedures of collection and processing of relevant information in that Member State.
§ 7. In the following cases, the Belgian competent authority communicates spontaneously to the foreign competent authority the information referred to in paragraph 1: 1 ° the Belgian competent authority has grounds of

assume that there may be a loss of tax or tax in the other Member State;
2 ° a taxpayer gets, in Belgium, a reduction or a tax or tax exemption that should entail for him an increase in tax or tax or subjection to a fee or tax in the other Member State;
3 ° of cases between a taxpayer in Belgium and a taxpayer to another Member State are dealt with in one or more countries, so as to lead to a reduction of tax or tax in the other Member State or in both;
4 ° the Belgian competent authority has reason to assume that there may be a decrease in tax or tax resulting from transfers of profits within groups of enterprises;
5 ° the Belgian competent authority, as a result of information provided by a foreign competent authority, has collected information that is adequate, relevant and not excessive for the establishment of a fee or tax in that other Member State.
The Belgian competent authority can communicate spontaneously to a foreign competent authority the information which it has knowledge and that are adequate, relevant and not excessive to this foreign competent authority.
The Belgian competent authority which has information referred to in paragraph 1 shall immediately communicate to the foreign competent authority of any Member State concerned as soon as possible, and no later than one month after such information is available.
§ 8. The Belgian competent authority to which the information referred to in § 7 shall be communicated acknowledges receipt, if possible by electronic means, with the foreign competent authority which communicated them to it, immediately and in any event no later than seven working days after having received.
§ 9. The Belgian competent authority may agree with a competent foreign authority, for the purposes of the exchange of information referred to the § 1, that the officials authorized by the Belgian competent authority may, under the conditions laid down by the foreign competent authority: 1 ° be present in the offices where the administrative authorities of the requested Member State carry out their tasks;
2 ° attend administrative investigations carried out on the territory of the requested Member State.

§ 10. The Belgian competent authority may agree with a competent foreign authority, for the purposes of the exchange of information referred to the § 1, officials authorized by the foreign competent authority may, under the conditions laid down by the Belgian competent authority: 1 ° be present in Belgium, in the offices where the federal public Service Finance performs its tasks;
2 ° attend administrative investigations carried out on Belgian territory.
When requested information is contained in documentation to which the officials of the Belgian competent authority have access, the officials of the applicant authority receive copies of these documents.
Under the agreement referred to in paragraph 1, officials of the applicant authority who attend administrative investigations cannot or questioning people and or examine documents in Belgium.
Officials authorised by the requesting Member State present in Belgium pursuant to paragraph 1 must always be able to submit a written mandate stating their identity and their official capacity.
§ 11. When the Belgium agrees with one or more other Member States, in their own territory, to simultaneous controls in relation to one or more persons presenting for them a common or complementary interest, with a view to exchanging the information thus obtained, this § applies.
The Belgian competent authority identifies independently whom it intends to propose for a simultaneous control. She informed the foreign competent authority of the Member States concerned of all the records for which it proposes a simultaneous control, motivating his choice. It specifies the time in which the control should be achieved.
When a simultaneous control suggested to the Belgian competent authority, it decides whether it wishes to participate in the simultaneous control. It confirms its agreement to the foreign competent authority proposed the control or means it its refusal by motivating.
The Belgian competent authority appoint a representative responsible for supervising and coordinating the control.
§ 12. The Belgian competent authority may request a foreign to notify competent authority, in accordance with the rules governing the notification of the corresponding acts in the requested Member State, to the recipient, all the acts and decisions emanate from the Belgian administrative authorities and concern the application in Belgium legislation on taxes on the income.
The notification request indicates the name and address of recipient as well as any other information which may facilitate identification, and refers to the object of the Act or decision to be notified.
The Belgian competent authority address a notification request when it is not able to notify in accordance with Belgian rules, or where such notification would cause disproportionate hardship.
The Belgian competent authority may notify a document by registered mail or electronically, directly to a person established in the territory of another Member State.
§ 13. At the request of a foreign authority, the Belgian competent authority shall notify the addressee, in accordance with Belgian rules governing the notification of the corresponding acts, all the acts and decisions by the administrative authorities of the requesting Member State and concern the application in its territory of legislation on taxes on the income.
The Belgian competent authority shall inform the applicant authority of the action she gave at the request and in particular the date on which the instrument or decision was notified to the recipient.
§ 14. When a foreign competent authority has provided information pursuant to §§ 4 or 8 and feedback is requested, the Belgian competent authority which has received the information, provides, without prejudice to the rules relating to professional secrecy and the data protection applicable in Belgium, to the foreign competent authority that have access them, as soon as possible and at the latest three months after the results of the operations of information received are known.

The Belgian competent authority provides once per year to the Member States concerned a feedback on the automatic exchange, according to the practical arrangements agreed upon bilaterally.
§ 15. The Belgian competent authority which submitted information pursuant to § 5 or 7 may request the foreign competent authority that receives, to give its opinion in return on them.
§ 16. When a Belgian liaison department or a competent official Belgian receives a request for cooperation which is outside the jurisdiction assigned in accordance with Belgian legislation or for Belgian policy, it shall forward it without delay to the central Belgian liaison office and inform the requesting foreign competent authority. In such a case, the period laid down in § 5 begins the next day one where the demand is transmitted to the central Belgian liaison office.

§ 17. Information available to the Belgian in application of this article State are covered by the obligation of secrecy of section 337 and benefit from the protection of the law of 8 December 1992 relative to the protection of privacy with respect to the processing of data personal and the law of August 3, 2012, containing provisions relating to the processing of personal data carried out by the Service public federal finance its missions.
This information can be used: 1 ° to the administration and enforcement of the Belgian legislation relating to duties and taxes referred to in article 2 of the directive;
2 ° the establishment and collection of other taxes and duties under article 3 of the Act of 9 January 2012 transposing 2010/24/EU directive of the Council of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, taxes, duties and other measures, and to establish and recover compulsory social contributions;
3 ° in judicial and administrative proceedings that can result in penalties, incurred as a result of infringements of tax law, without prejudice to the General rules and legal provisions governing the rights of defendants and witnesses in such proceedings.
With the permission of the foreign competent authority which provided the information in accordance with the directive and provided that this is permitted by the Belgian legislation, the information and documents received from this authority may be used for purposes other than those referred to in paragraph 2.
When the Belgian competent authority considers that information it has received from a foreign competent authority are likely to be useful to the foreign competent authority of a third Member State for the purposes referred to in paragraph 2, it shall inform the competent authority of the Member State at the origin of the information in its intention to communicate this information to a third Member State. If the competent authority of the Member State at the origin of information does not object within a period of ten days from the date of receipt of the communication in this exchange of information, the Belgian competent authority may transmit the information to the authority

competent foreign of the third Member State provided that it respects the rules and procedures laid down in this article.
When the Belgian competent authority considers that information provided by a foreign competent authority may be useful for the purposes referred to in paragraph 3, it shall request to do this, the authorization to the competent authority of the Member State comes this information.
The information, reports, certificates and any other documents, or certified copies or extracts thereof, obtained by the authority required and transmitted to the Belgian competent authority applicant pursuant to this section are invoked as evidence by the competent bodies Belgian in the same way as information, reports, certificates and all other equivalent documents provided by another Belgian instance.
§ 18. The Belgian competent authority may authorise the use, in the Member State which receives them, information communicated in accordance with this article, for other purposes than those referred to in § 17, paragraph 2. The Belgian competent authority gives permission provided that their use is possible in Belgium for similar purposes.
When the foreign authority considers that information it has received from the Belgian competent authority are likely to be useful to the foreign competent authority of a third Member State for the purposes referred to in § 17, paragraph 2, the Belgian competent authority may authorize the foreign competent authority to share this information with a third State. If the Belgian competent authority does not wish to give permission, it means its refusal within a period of ten days from the date of receipt of the communication by the Member State wishing to share information.
The Belgian competent authority may authorize the use of information provided by a foreign competent authority to a competent authority of a third Member State from the Belgium in the third Member State for the purposes referred to in § 17 paragraph 3.
§ 19. Prior to the request for information referred to in § 4, the Belgian competent authority must first have exploited the usual sources of information which it can use to obtain the information requested without risking harm to the achievement of the goal.
The Belgian competent authority provides a foreign competent authority the information specified in § 5, provided that the foreign competent authority has already operated the usual sources of information which it can use to obtain the information requested without risking harm to the achievement of the goal.

§ 20. The Belgian competent authority is not permitted to conduct investigations or to transmit information as the realization of such investigations or the collection of the information for the specific purposes of the Belgium would be contrary to its legislation.
The Belgian competent authority may refuse to disclose information if: 1 ° the requesting Member State is unable, for legal reasons, to provide similar information.
2 ° If this would lead to disclose a commercial, industrial or professional secret or trade process, or information the disclosure of which would be contrary to public order.
The Belgian competent authority shall inform the applicant authority of the grounds for the rejection of the request for information.
§ 21. The Belgian competent authority implements its intelligence-gathering device in order to obtain the information requested, even if latter it is not necessary for its own tax purposes. This obligation applies without prejudice to § 20, paragraphs 1 and 2, whose provisions cannot be interpreted as authorising Belgium to refuse to provide information on the sole ground that the latter for her no interest.
§ 20, paragraph 1 and paragraph 2, 2 °, shall not in any case be interpreted as authorizing the Belgian competent authority to refuse to provide information on the sole ground that these information are owned by a Bank, other financial institution, an agent or a person acting as an agent or trustee, or they relate to participation in the capital of a person.
Notwithstanding paragraph 2, the Belgian competent authority may refuse to transmit requested information when they relate to taxable periods prior to January 1, 2011 and that the transmission of such information could be refused on the basis of article 8, point 1, of directive 77/799/EC if it had been requested prior to March 11, 2011.
§ 22. When the Belgian authority offers a third country cooperation more extensive than that provided for by the directive, it may not refuse this cooperation extended to another Member State wishing to take part in such a form of wider mutual cooperation.
§ 23. Requests for information and for administrative enquiries introduced pursuant to § 4 as well as the answers under § 5, acknowledgments, requests for general information and statements of inability or refusal under § 5 are, wherever possible, transmitted by means of a form type adopted by the Commission. The standard forms may be accompanied by reports, statements and any other documents, or certified true copies or extracts of the latter.

The forms referred to in paragraph 1 include at least the following information, to be provided by the applicant authority: a) the identity of the person being the object of a control or an investigation;
(b)) the tax purpose of the requested information.
The Belgian competent authority may, to the extent that they are known and in accordance with the evolution of the international situation, provide the names and addresses of all persons which there is reason to believe that they are in possession of requested information, and any likely to facilitate the collection of information by the requested authority.
Information exchanged spontaneously and the acknowledgement of, as, respectively, §§ 7 and 8, requests for administrative notification on the basis of §§ 12 and 13, and feedback on the basis of §§ 14 and 15, are transmitted using the form type adopted by the Commission.
The automatic exchange of information in the title of § 6 shall be carried out in a standard computer format designed by the Commission to facilitate the exchange of automatic information and based on the computer format existing in application of article 9 of directive 2003/48/EC of the Council of 3 June 2003 on taxation of income in the form of interest payments which must be used for all types of automatic exchange of information.
§ 24. Information communicated pursuant to this article are, to the extent possible, provided electronically via the CCN network.
Requests for cooperation, including requests for notification, and attached parts, can be written in any language agreed to by the requested authority to the applicant authority. Those applications are accompanied by a translation in one of the official languages of Belgium only in specific circumstances and subject to the Belgian competent authority justifies its request for translation.
§ 25. When likely relevant information for the administration and enforcement of the Belgian legislation on income taxes are provided by a third country to the Belgian competent authority, may, to the extent allowed by an agreement with that third country, send this information to the competent authorities of the Member States to which this information could be useful with any foreign competent authority which so requests.
The Belgian competent authority may, taking into account Act of 8 December 1992 on the protection of privacy with regard to processing of personal data and of the law of August 3, 2012, containing provisions relating to the processing of data personal made by the Service public federal finance its missions (, forward to a third country the information obtained pursuant to this article, provided that all the following conditions are met: a) the foreign competent authority of the Member State comes the information has given its prior consent.
(b) the third country concerned is committed to cooperate to gather evidence of the character irregular or illegal operations which appear to be contrary or constitute an offence under the tax legislation. "."
CHAPTER 3. -Taxes regarded as taxes on income s. 4. in article 2, paragraph 1, of the Code tax treated as income taxes, as last amended by the law of January 10, 2010, the word "337" is replaced by the word "338".
CHAPTER 4. -Registration fees, mortgage and registry arts. 5. in the heading preceding section 289 of the Code of rights registration, mortgage and registry, "Common provisions" shall be replaced by the words "Common provisions".
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6. in the same Code an as follows 289bis article is inserted: 'article 289bis. § 1. This article lays down the rules and procedures by which the Belgium and other European Union Member States shall cooperate among themselves for the purpose of exchanging information likely relevant to the administration and enforcement of the legislation internal of all

the Member States relating to registration, mortgage and registry fees.
This section also sets out provisions governing the exchange of information referred to in paragraph 1 by electronic means.
This article does not affect the application of the rules relating to mutual legal assistance in criminal matters. It does not nor achieved the obligations in the wider administrative cooperation Member States arising from other legal instruments, including bilateral or multilateral agreements.
§ 2. For the purposes of this article, shall mean: 1 ° 'directive': February 15, 2011 Council directive EU-16-2011 administrative cooperation in the field of taxation and repealing directive 77/799/EEC;
2 ° 'Member State': a Member State of the European Union;
3 ° "central liaison office": the office which has been designated as such by the competent authority and who is the privileged contacts with other Member States in the field of administrative cooperation;
4 ° "liaison Department": any office other than the central liaison office which has been designated as such by the competent authority to directly exchange information under this section;
5 ° "competent official": any official who is authorized by the competent authority to directly exchange information under this section;
6 ° "Belgian competent authority": the authority designated as such by the Belgium. The central Belgian liaison office, the Belgian liaison services and Belgian officials are also considered in the Belgian by delegation of authority;
7 ° "foreign competent authority": the authority designated as such by one Member State other than the Belgium. The central liaison office, liaison services and officials of that Member State are also considered the foreign competent authority by delegation;
8 ° "applicant authority": the central liaison office, a liaison department or any competent official of a Member State which makes a request for assistance on behalf of the Belgian competent authority or by a foreign competent authority;
9 ° "requested authority": the central liaison office, a liaison department or any competent official of a Member State who receives a request for assistance on behalf of the Belgian competent authority or by a foreign competent authority;
10 ° "administrative enquiry": all the controls, checks and actions carried out by the Member States in the exercise of their responsibilities to ensure the correct application of tax legislation;
11 ° "automatic exchange": the systematic communication without prior request of predefined information at regular intervals previously attached to another State Member;
12 ° "spontaneous exchange": ad hoc communication, at any time and without prior request of information to another State Member;
13 ° "person": a. a natural person;
b. a corporation;
c. where the legislation in force so provides, an association of persons which is recognized the capacity to perform legal acts, but that does not have the status of legal person; or d. any other legal construction regardless of its nature and its form, with or without legal personality, owning or managing assets which, including income derived from are subjected to one of the taxes covered by the directive;
14 ° "by electronic means": using electronic equipment for processing - including digital compression - and data storage, wired connection, radio, optical technologies or any other electromagnetic process;
15 ° "CCN network": the common platform based on the common communication network, developed by the European Union to ensure all transmissions by electronic means between competent authorities in customs and taxation matters.
§ 3. The Belgian competent authority exchange information with foreign authorities.
§ 4. The Belgian competent authority may, in a particular case, request a foreign competent authority to provide all the information referred to the § 1, which it has or what it has obtained as a result of an administrative inquiry. The request may include a reasoned request for a specific administrative enquiry.
The Belgian competent authority may ask the applicant authority to provide original documents.
§ 5. The Belgian competent authority communicates to a foreign authority that the requested in a particular case, all the information referred to the § 1, available to it or that it obtained following the execution of an administrative enquiry necessary to obtain this information.
If necessary, the Belgian competent authority shall notify the applicant authority of the reasons why it considers that an administrative inquiry is not necessary.
To obtain the requested information or to conduct the administrative enquiry requested, the Belgian competent authority follows the same procedures if it was initiative or at the request of another Belgian instance.
Upon specific request of the applicant authority, the Belgian competent authority communicates original documents unless the Belgian provisions were opposed.
Communications are conducted by the Belgian competent authority as quickly as possible, and no later than six months from the date of receipt of the application. However, when the Belgian competent authority is already in possession of the relevant information, communications are conducted within a period of two months following this date. For some special cases the Belgian competent authority and the applicant authority may fix by mutual agreement of the different time limits.
The Belgian competent authority acknowledges receipt of the application immediately to the authority applicant, if possible by electronic means, and in any case no later than seven working days after receiving.
The Belgian competent authority shall notify the applicant authority possible gaps found in the application as well as, where appropriate, the need to provide more information of a general nature, within a period of one month from the receipt of the request. In this case, five paragraph deadlines begin on the date on which the competent authority of Belgium received additional information.
When the Belgian competent authority is not able to respond to the request within the prescribed period, it shall inform the applicant authority immediately, and in any event within three months of receipt of the request, reasons that explain failure to respect this time as well as the date at which it considers power respond.
When the Belgian competent authority lacks the requested information and is not able to respond to the request for information or refuses to respond to the grounds referred to in § 20, it shall inform the applicant of its reasons authority immediately, and in any event within a period of one month from the receipt of the request.
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6. The Belgian competent authority communicates to the foreign authorities in the context of the automatic exchange information relating to the taxable beginning periods January 1, 2014 at its disposal about persons resident in that other Member State and which relate to specific categories of income and capital within the meaning of the Belgian legislation: 1 ° remuneration of workers;
2 ° salaries of corporate executives;
3 ° products not covered by other community legal instruments concerning life assurance the exchange of information and other similar measures;
4 ° pensions;
5 ° property and income from real property.
The communication of information is performed at least once per year, and no later than six months after the end of the calendar year during which the information has become available.
"Available information" refers to information contained in the tax records of the Member State which supplies the information and that can be consulted in accordance with the procedures of collection and processing of relevant information in that Member State.
§ 7. In the following cases, the Belgian competent authority communicates spontaneously to the foreign competent authority the information referred to in the § 1: 1 ° the Belgian competent authority has reason to assume that there may be a loss of tax or tax in the other State Member;
2 ° a taxpayer gets, in Belgium, a reduction or a tax or tax exemption that should entail for him an increase in tax or tax or subjection to a fee or tax in the other Member State;
3 ° of cases between a taxpayer in Belgium and a taxpayer to another Member State are dealt with in one or more countries, so as to lead to a reduction of tax or tax in the other Member State or in both;
4 ° the Belgian competent authority has reason to assume that there may be a decrease in tax or tax resulting from transfers of profits within groups of enterprises;
5 ° the Belgian competent authority, as a result of information provided by a foreign competent authority, has collected information that is adequate, relevant and not excessive for the establishment of a fee or tax in that other Member State.
The Belgian competent authority can communicate spontaneously to a foreign competent authority the information which it has knowledge and that are adequate, relevant and

not excessive to this foreign competent authority.
The Belgian competent authority which has information referred to in paragraph 1 shall immediately communicate to the foreign competent authority of any Member State concerned as soon as possible, and no later than one month after such information is available.
§ 8. The Belgian competent authority to which the information referred to in § 7 shall be communicated acknowledges receipt, if possible by electronic means, with the foreign competent authority which communicated them to it, immediately and in any event no later than seven working days after having received.
§ 9. The Belgian competent authority may agree with a competent foreign authority, for the purposes of the exchange of information referred to the § 1, that the officials authorized by the Belgian competent authority may, under the conditions laid down by the foreign competent authority: 1 ° be present in the offices where the administrative authorities of the requested Member State carry out their tasks;
2 ° attend administrative investigations carried out on the territory of the requested Member State.

§ 10. The Belgian competent authority may agree with a competent foreign authority, for the purposes of the exchange of information referred to the § 1, officials authorized by the foreign competent authority may, under the conditions laid down by the Belgian competent authority: 1 ° be present in Belgium, in the offices where the federal public Service Finance performs its tasks;
2 ° attend administrative investigations carried out on Belgian territory.
When requested information is contained in documentation to which the officials of the Belgian competent authority have access, the officials of the applicant authority receive copies of these documents.
Under the agreement referred to in paragraph 1, officials of the applicant authority who attend administrative investigations cannot or questioning people and or examine documents in Belgium.
Officials authorised by the requesting Member State present in Belgium pursuant to paragraph 1 must always be able to submit a written mandate stating their identity and their official capacity.
§ 11. When the Belgium agrees with one or more other Member States, in their own territory, to simultaneous controls in relation to one or more persons presenting for them a common or complementary interest, with a view to exchanging the information thus obtained, this § applies.
The Belgian competent authority identifies independently whom it intends to propose for a simultaneous control. She informed the foreign competent authority of the Member States concerned of all the records for which it proposes a simultaneous control, motivating his choice. It specifies the time in which the control should be achieved.
When a simultaneous control suggested to the Belgian competent authority, it decides whether it wishes to participate in the simultaneous control. It confirms its agreement to the foreign competent authority proposed the control or means it its refusal by motivating.
The Belgian competent authority appoint a representative responsible for supervising and coordinating the control.
§ 12. The Belgian competent authority may request a foreign to notify competent authority, in accordance with the rules governing the notification of the corresponding acts in the requested Member State, to the recipient, all the acts and decisions emanate from the Belgian administrative authorities and concern the application in Belgium of the legislation on registration, mortgage and registry fees.
The notification request indicates the name and address of recipient as well as any other information which may facilitate identification, and refers to the object of the Act or decision to be notified.
The Belgian competent authority address a notification request when it is not able to notify in accordance with Belgian rules, or where such notification would cause disproportionate hardship. The Belgian competent authority may notify a document by registered mail or electronically, directly to a person established in the territory of another Member State.
§ 13. At the request of a foreign authority, the Belgian competent authority shall notify the addressee, in accordance with the Belgian rules governing the notification of the corresponding acts, all the acts and decisions emanating from the administrative authorities of the Member State requiring and concern the application in its territory of legislation on registration fees, mortgage and registry.
The Belgian competent authority shall inform the applicant authority of the action she gave at the request and in particular the date on which the instrument or decision was notified to the recipient.
§ 14. When a foreign competent authority has provided information pursuant to §§ 4 or 8 and feedback is requested, the Belgian competent authority which has received the information, provides, without prejudice to the rules relating to professional secrecy and the data protection applicable in Belgium, to the foreign competent authority that have access them, as soon as possible and at the latest three months after the results of the operations of information received are known.
The Belgian competent authority provides once per year to the Member States concerned a feedback on the automatic exchange, according to the practical arrangements agreed upon bilaterally.
§ 15. The Belgian competent authority which has provided information pursuant to § 5 or 7, may request the foreign competent authority that receives, to give its opinion in return on them.
§ 16. When a Belgian liaison department or a competent official Belgian receives a request for cooperation which is outside the jurisdiction assigned in accordance with Belgian legislation or for Belgian policy, it shall forward it without delay to the central Belgian liaison office and inform the requesting foreign competent authority. In such a case, the period laid down in § 5 begins the next day one where the demand is transmitted to the central Belgian liaison office.
§ 17. Information available to the Belgian in application of this article State are covered by the obligation of article 236bis secrecy and enjoy the protection of the law of 8 December 1992 relative to the protection of privacy with respect to the processing of data personal and the law of August 3, 2012, containing provisions relating to the processing of personal data carried out by the Service public federal finance its missions.
This information can be used: 1 ° to the administration and enforcement of the Belgian legislation relating to duties and taxes referred to in article 2 of the directive;
2 ° the establishment and collection of other taxes and duties under article 3 of the Act of 9 January 2012 transposing 2010/24/EU directive of the Council of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, taxes, duties and other measures, and to establish and recover compulsory social contributions;
3 ° in judicial and administrative proceedings that can result in penalties, incurred as a result of infringements of tax law, without prejudice to the General rules and legal provisions governing the rights of defendants and witnesses in such proceedings.
With the permission of the foreign competent authority which provided the information in accordance with the directive and provided that this is permitted by the Belgian legislation, the information and documents received from this authority may be used for purposes other than those referred to in paragraph 2.
When the Belgian competent authority considers that information it has received from a foreign competent authority are likely to be useful to the foreign competent authority of a third Member State for the purposes referred to in paragraph 2, it shall inform the competent authority of the Member State at the origin of the information in its intention to communicate this information to a third Member State. If the competent authority of the Member State at the origin of information does not object within a period of ten days from the date of receipt of the communication in this exchange of information, the Belgian competent authority may transmit the information to the foreign of the third Member State competent authority provided that it respects the rules and procedures laid down in this article.
When the Belgian competent authority considers that information provided by a foreign competent authority may be useful for the purposes referred to in paragraph 3, it shall request to do this, the authorization to the competent authority of the Member State comes this information.
The information, reports, certificates and any other documents, or certified copies or extracts thereof, obtained by the authority required and transmitted to the Belgian competent authority applicant pursuant to this section are invoked as evidence by the competent bodies Belgian in the same way as information, reports, certificates and all other equivalent documents provided by another Belgian instance.
§ 18. The Belgian competent authority may authorise the use, in the Member State which receives them, information communicated in accordance with this article, for other purposes than those referred to in § 17, paragraph 2. The Belgian competent authority gives permission provided that their use is

possible in Belgium for similar purposes.
When the foreign authority considers that information it has received from the Belgian competent authority are likely to be useful to the foreign competent authority of a third Member State for the purposes referred to in § 17, paragraph 2, the Belgian competent authority may authorize the foreign competent authority to share this information with a third State. If the Belgian competent authority does not wish to give permission, it means its refusal within a period of ten days from the date of receipt of the communication by the Member State wishing to share information.
The Belgian competent authority may authorize the use of information provided by a foreign competent authority to a competent authority of a third Member State from the Belgium in the third Member State for the purposes referred to in § 17 paragraph 3.
§ 19. Prior to the request for information referred to in § 4, the Belgian competent authority must first have exploited the usual sources of information which it can use to obtain the information requested without risking harm to the achievement of the goal.
The Belgian competent authority provides a foreign competent authority the information specified in § 5, provided that the foreign competent authority has already operated the usual sources of information which it can use to obtain the information requested without risking harm to the achievement of the goal.
§ 20. The Belgian competent authority is not permitted to conduct investigations or to transmit information as the realization of such investigations or the collection of the information for the specific purposes of the Belgium would be contrary to its legislation.
The Belgian competent authority may refuse to disclose information if: 1 ° the requesting Member State is unable, for legal reasons, to provide similar information.
2 ° If this would lead to disclose a commercial, industrial or professional secret or trade process, or information the disclosure of which would be contrary to public order.
The Belgian competent authority shall inform the applicant authority of the grounds for the rejection of the request for information.
§ 21. The Belgian competent authority implements its intelligence-gathering device in order to obtain the information requested, even if latter it is not necessary for its own tax purposes. This obligation applies without prejudice to § 20, paragraphs 1 and 2, whose provisions cannot be interpreted as authorising Belgium to refuse to provide information on the sole ground that the latter for her no interest.
§ 20, paragraph 1 and paragraph 2, 2 °, shall not in any case be interpreted as authorizing the Belgian competent authority to refuse to provide information on the sole ground that these information are owned by a Bank, other financial institution, an agent or a person acting as an agent or trustee, or they relate to participation in the capital of a person.
Notwithstanding paragraph 2, the Belgian competent authority may refuse to transmit requested information when they relate to taxable periods prior to January 1, 2011 and that the transmission of such information could be refused on the basis of article 8, point 1, of directive 77/799/EC if it had been requested prior to March 11, 2011.
§ 22. When the Belgian authority offers a third country cooperation more extensive than that provided for by the directive, it may not refuse this cooperation extended to another Member State wishing to take part in such a form of wider mutual cooperation.
§ 23. Requests for information and for administrative enquiries introduced pursuant to § 4 as well as the answers under § 5, acknowledgments, requests for general information and statements of inability or refusal under § 5 are, wherever possible, transmitted by means of a form type adopted by the Commission. The standard forms may be accompanied by reports, statements and any other documents, or certified true copies or extracts of the latter.

The forms referred to in paragraph 1 include at least the following information, to be provided by the applicant authority: a) the identity of the person being the object of a control or an investigation;
(b)) the tax purpose of the requested information.
The Belgian competent authority may, to the extent that they are known and in accordance with the evolution of the international situation, provide the names and addresses of all persons which there is reason to believe that they are in possession of requested information, and any likely to facilitate the collection of information by the requested authority.
Information exchanged spontaneously and the acknowledgement of, as, respectively, §§ 7 and 8, requests for administrative notification on the basis of §§ 12 and 13, and feedback on the basis of §§ 14 and 15, are transmitted using the form type adopted by the Commission.
The automatic exchange of information in the title of § 6 shall be carried out in a standard computer format designed by the Commission to facilitate the exchange of automatic information and based on the computer format existing in application of article 9 of directive 2003/48/EC of the Council of 3 June 2003 on taxation of income in the form of interest payments which must be used for all types of automatic exchange of information.
§ 24. Information communicated pursuant to this article are, to the extent possible, provided electronically via the CCN network.
Requests for cooperation, including requests for notification, and attached parts, can be written in any language agreed to by the requested authority to the applicant authority. Those applications are accompanied by a translation in one of the official languages of Belgium only in specific circumstances and subject to the Belgian competent authority justifies its request for translation.
§ 25. When likely relevant information for the administration and enforcement of the Belgian legislation on registration, mortgage and registry fees are communicated by a third country to the Belgian competent authority, the latter may, to the extent allowed by an agreement with that third country, transmit this information to the competent authorities of the Member States to which this information could be useful and any foreign competent authority which so requests.
The Belgian competent authority may, taking into account Act of 8 December 1992 on the protection of privacy with regard to processing of personal data and of the law of August 3, 2012, containing provisions relating to the processing of data personal made by the Service public federal finance its missions (, forward to a third country the information obtained pursuant to this article, provided that all the following conditions are met: a) the foreign competent authority of the Member State comes the information has given its prior consent.
(b) the third country concerned is committed to cooperate to gather evidence of the character irregular or illegal operations which appear to be contrary or constitute an offence under the tax legislation. "."
CHAPTER 5. -Rights of succession article 7. in book I of the Code of inheritance, chapter XIbis, with article 104/1, inserted by the law of December 23, 2009, is repealed.
S.
8. in book I of the same Code, it is inserted a Chapter XVIII entitled "Chapter XVIII. Provisions common to all taxes".
S. 9. in Chapter XVIII of the Code, inserted by article 8 article be inserted a 146ter as follows: "article 146ter. all Governments who are nationals of the federal public Service Finances are required to make available to all agents of such public Service regularly loads of the establishment or the recovery of taxes all adequate, relevant and not excessive information in their possession, that help further the mission of these agents for the establishment or collection of any tax imposed by the State.
Any agent service federal public finance, regularly commissioned to carry out a control or an investigation, is full right empowered to take, find or collect the information adequate, relevant and not excessive, that contribute to the establishment or the recovery of any other tax imposed by the State.
Any intelligence, document, record or act, discovered or obtained in the exercise of its functions by an officer of the federal public finance, either directly or through an Administrative Department of the State, including public prosecutors and the registries of the courts and tribunals, Governments of the communities and the Regions of the Belgian State, provinces, agglomerations and municipalities, as well as institutions and public organisations may be relied upon by the State for the search of any sum due under the tax laws.

Institutions and public bodies, means institutions, societies, associations, institutions and offices in the administration of which the State, a community or a Region participates,

that status, a community or a Region provides a guarantee, on which the State, a community or a Region conducts surveillance or activity whose Executive is appointed by the federal Government or a Government of community or Region, on his proposal or with his approval. "."
S. 10. in Chapter XVIII of the Code, inserted by article 8 article be inserted a 146quater as follows: "article 146quater. § 1.
This article establishes rules and internal procedures according to which the Belgium and other European Union Member States shall cooperate among themselves for the purpose of exchanging information likely relevant to the administration and enforcement of the legislation of all the Member States on the rights of succession and transfer by death.
This section also sets out provisions governing the exchange of information referred to in paragraph 1 by electronic means.
This article does not affect the application of the rules relating to mutual legal assistance in criminal matters. It does not nor achieved the obligations in the wider administrative cooperation Member States arising from other legal instruments, including bilateral or multilateral agreements.
§ 2. For the purposes of this article, shall mean: 1 ° 'directive': February 15, 2011 Council directive EU-16-2011 administrative cooperation in the field of taxation and repealing directive 77/799/EEC;
2 ° 'Member State': a Member State of the European Union;
3 ° "central liaison office": the office which has been designated as such by the competent authority and who is the privileged contacts with other Member States in the field of administrative cooperation;
4 ° "liaison Department": any office other than the central liaison office which has been designated as such by the competent authority to directly exchange information under this section;
5 ° "competent official": any official who is authorized by the competent authority to directly exchange information under this section;
6 ° "Belgian competent authority": the authority designated as such by the Belgium. The central Belgian liaison office, the Belgian liaison services and Belgian officials are also considered in the Belgian by delegation of authority;
7 ° "foreign competent authority": the authority designated as such by one Member State other than the Belgium. The central liaison office, liaison services and officials of that Member State are also considered the foreign competent authority by delegation;
8 ° "applicant authority": the central liaison office, a liaison department or any competent official of a Member State which makes a request for assistance on behalf of the Belgian competent authority or by a foreign competent authority;
9 ° "requested authority": the central liaison office, a liaison department or any competent official of a Member State who receives a request for assistance on behalf of the Belgian competent authority or by a foreign competent authority;
10 ° "administrative enquiry": all the controls, checks and actions carried out by the Member States in the exercise of their responsibilities to ensure the correct application of tax legislation;
11 ° "automatic exchange": the systematic communication without prior request of predefined information at regular intervals previously attached to another State Member;
12 ° "spontaneous exchange": ad hoc communication, at any time and without prior request of information to another State Member;
13 ° "person": a. a natural person;
b. a corporation;

c. where the legislation in force so provides, an association of persons which is recognized the capacity to perform legal acts, but that does not have the status of legal person; or d. any other legal construction regardless of its nature and its form, with or without legal personality, owning or managing assets which, including income derived from are subjected to one of the taxes covered by the directive;
14 ° "by electronic means": using electronic equipment for processing - including digital compression - and data storage, wired connection, radio, optical technologies or any other electromagnetic process;
15 ° "CCN network": the common platform based on the common communication network, developed by the European Union to ensure all transmissions by electronic means between competent authorities in customs and taxation matters.
§ 3. The Belgian competent authority exchange information with foreign authorities.
§ 4. The Belgian competent authority may, in a particular case, request a foreign competent authority to provide all the information referred to the § 1, which it has or what it has obtained as a result of an administrative inquiry. The request may include a reasoned request for a specific administrative enquiry.
The Belgian competent authority may ask the applicant authority to provide original documents.
§ 5. The Belgian competent authority communicates to a foreign authority that the requested in a particular case, all the information referred to the § 1, available to it or that it obtained following the execution of an administrative enquiry necessary to obtain this information.
If necessary, the Belgian competent authority shall notify the applicant authority of the reasons why it considers that an administrative inquiry is not necessary.
To obtain the requested information or to conduct the administrative enquiry requested, the Belgian competent authority follows the same procedures if it was initiative or at the request of another Belgian instance.
Upon specific request of the applicant authority, the Belgian competent authority communicates original documents unless the Belgian provisions were opposed.
Communications are conducted by the Belgian competent authority as quickly as possible, and no later than six months from the date of receipt of the application. However, when the Belgian competent authority is already in possession of the relevant information, communications are conducted within a period of two months following this date. For some special cases the Belgian competent authority and the applicant authority may fix by mutual agreement of the different time limits.
The Belgian competent authority acknowledges receipt of the application immediately to the authority applicant, if possible by electronic means, and in any case no later than seven working days after receiving.
The Belgian competent authority shall notify the applicant authority possible gaps found in the application as well as, where appropriate, the need to provide more information of a general nature, within a period of one month from the receipt of the request. In this case, five paragraph deadlines begin on the date on which the competent authority of Belgium received additional information.
When the Belgian competent authority is not able to respond to the request within the prescribed period, it shall inform the applicant authority immediately, and in any event within three months of receipt of the request, reasons that explain failure to respect this time as well as the date at which it considers power respond.
When the Belgian competent authority lacks the requested information and is not able to respond to the request for information or refuses to respond to the grounds referred to in § 20, it shall inform the applicant of its reasons authority immediately, and in any event within a period of one month from the receipt of the request.
§
6. The Belgian competent authority communicates to the foreign authorities in the context of the automatic exchange information relating to the taxable beginning periods January 1, 2014 at its disposal about persons resident in that other Member State and which relate to specific categories of income and capital within the meaning of the Belgian legislation: 1 ° remuneration of workers;
2 ° salaries of corporate executives;
3 ° products not covered by other community legal instruments concerning life assurance the exchange of information and other similar measures;
4 ° pensions;
5 ° property and income from real property.
The communication of information is performed at least once per year, and no later than six months after the end of the calendar year during which the information has become available.
"Available information" refers to information contained in the tax records of the Member State which supplies the information and that can be consulted in accordance with the procedures of collection and processing of relevant information in that Member State.
§ 7. In the following cases, the Belgian competent authority communicates spontaneously to the foreign competent authority the information referred to in the § 1: 1 ° the Belgian competent authority has reason to assume that there may be a loss of tax or tax in the other State Member;
2 ° a taxpayer gets, in Belgium, a reduction or a tax or tax exemption that should entail for him an increase in tax or tax or subjection to a fee or tax in the other Member State;
3 ° of affairs between a taxpayer in Belgium and a taxpayer of another State

Member are processed in one or more countries, so as to lead to a reduction of tax or tax in the other Member State or in both;
4 ° the Belgian competent authority has reason to assume that there may be a decrease in tax or tax resulting from transfers of profits within groups of enterprises;
5 ° the Belgian competent authority, as a result of information provided by a foreign competent authority, has collected information that is adequate, relevant and not excessive for the establishment of a fee or tax in that other Member State.
The Belgian competent authority can communicate spontaneously to a foreign competent authority the information which it has knowledge and that are adequate, relevant and not excessive to this foreign competent authority.
The Belgian competent authority which has information referred to in paragraph 1 shall immediately communicate to the foreign competent authority of any Member State concerned as soon as possible, and no later than one month after such information is available.
§ 8. The Belgian competent authority to which the information referred to in § 7 shall be communicated acknowledges receipt, if possible by electronic means, with the foreign competent authority which communicated them to it, immediately and in any event no later than seven working days after having received.
§ 9. The Belgian competent authority may agree with a competent foreign authority, for the purposes of the exchange of information referred to the § 1, that the officials authorized by the Belgian competent authority may, under the conditions laid down by the foreign competent authority: 1 ° be present in the offices where the administrative authorities of the requested Member State carry out their tasks;
2 ° attend administrative investigations carried out on the territory of the requested Member State.

§ 10. The Belgian competent authority may agree with a competent foreign authority, for the purposes of the exchange of information referred to the § 1, officials authorized by the foreign competent authority may, under the conditions laid down by the Belgian competent authority: 1 ° be present in Belgium, in the offices where the federal public Service Finance performs its tasks;
2 ° attend administrative investigations carried out on Belgian territory.
When requested information is contained in documentation to which the officials of the Belgian competent authority have access, the officials of the applicant authority receive copies of these documents.
Under the agreement referred to in paragraph 1, officials of the applicant authority who attend administrative investigations cannot or questioning people and or examine documents in Belgium.
Officials authorised by the requesting Member State present in Belgium pursuant to paragraph 1 must always be able to submit a written mandate stating their identity and their official capacity.
§ 11. When the Belgium agrees with one or more other Member States, in their own territory, to simultaneous controls in relation to one or more persons presenting for them a common or complementary interest, with a view to exchanging the information thus obtained, this § applies.
The Belgian competent authority identifies independently whom it intends to propose for a simultaneous control. She informed the foreign competent authority of the Member States concerned of all the records for which it proposes a simultaneous control, motivating his choice. It specifies the time in which the control should be achieved.
When a simultaneous control suggested to the Belgian competent authority, it decides whether it wishes to participate in the simultaneous control. It confirms its agreement to the foreign competent authority proposed the control or means it its refusal by motivating.
The Belgian competent authority appoint a representative responsible for supervising and coordinating the control.
§ 12. The Belgian competent authority may request a foreign to notify competent authority, in accordance with the rules governing the notification of the corresponding acts in the requested Member State, to the recipient, all the acts and decisions emanate from the Belgian administrative authorities and concern the application in Belgium of the legislation relating to the rights of succession and transfer by death.
The notification request indicates the name and address of recipient as well as any other information which may facilitate identification, and refers to the object of the Act or decision to be notified.
The Belgian competent authority address a notification request when it is not able to notify in accordance with Belgian rules, or where such notification would cause disproportionate hardship. The Belgian competent authority may notify a document by registered mail or electronically, directly to a person established in the territory of another Member State.
§ 13. At the request of a foreign authority, the Belgian competent authority shall notify the addressee, in accordance with the Belgian rules on the notification corresponding acts, all of the acts and decisions emanate from the administrative authorities of the requesting Member State and concern the application in its territory of legislation on the rights of succession and transfer by death.
The Belgian competent authority shall inform the applicant authority of the action she gave at the request and in particular the date on which the instrument or decision was notified to the recipient.
§ 14. When a foreign competent authority has provided information pursuant to §§ 4 or 8 and feedback is requested, the Belgian competent authority which has received the information, provides, without prejudice to the rules relating to professional secrecy and the data protection applicable in Belgium, to the foreign competent authority that have access them, as soon as possible and at the latest three months after the results of the operations of information received are known.
The Belgian competent authority provides once per year to the Member States concerned a feedback on the automatic exchange, according to the practical arrangements agreed upon bilaterally.
§ 15. The Belgian competent authority which has provided information pursuant to § 5 or 7, may request the foreign competent authority that receives, to give its opinion in return on them.
§ 16. When a Belgian liaison department or a competent official Belgian receives a request for cooperation which is outside the jurisdiction assigned in accordance with Belgian legislation or for Belgian policy, it shall forward it without delay to the central Belgian liaison office and inform the requesting foreign competent authority. In such a case, the period laid down in § 5 begins the next day one where the demand is transmitted to the central Belgian liaison office.
§ 17. Information available to the Belgian in application of this article State are covered by the obligation of article 146bis secrecy and enjoy the protection of the law of 8 December 1992 relative to the protection of privacy with respect to the processing of data personal and the law of August 3, 2012, containing provisions relating to the processing of personal data carried out by the Service public federal finance its missions.
This information can be used: 1 ° to the administration and enforcement of the Belgian legislation relating to duties and taxes referred to in article 2 of the directive;
2 ° the establishment and collection of other taxes and duties under article 3 of the Act of 9 January 2012 transposing 2010/24/EU directive of the Council of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, taxes, duties and other measures, and to establish and recover compulsory social contributions;
3 ° in judicial and administrative proceedings that can result in penalties, incurred as a result of infringements of tax law, without prejudice to the General rules and legal provisions governing the rights of defendants and witnesses in such proceedings.
With the permission of the foreign competent authority which provided the information in accordance with the directive and for as far as this is permitted by Belgian legislation, the information and documents received from this authority may be used for purposes other than those referred to in paragraph 2 when the Belgian competent authority considers that information it has received from a foreign competent authority are likely to be useful to the competent foreign authority of a third Member State for the purposes referred to in paragraph 2, it shall inform the competent authority of the Member State at the origin of the information in its intention to communicate this information to a third Member State. If the competent authority of the Member State at the origin of information does not object within a period of ten days from the date of receipt of the communication in this exchange of information, the Belgian competent authority may transmit the information to the foreign of the third Member State competent authority provided that it respects the rules and procedures laid down in this article.
When the Belgian competent authority considers that information provided by a foreign competent authority may be useful for the purposes referred to in paragraph 3, it shall request to do this, the authorization to the competent authority of the State

Member comes this information.
The information, reports, certificates and any other documents, or certified copies or extracts thereof, obtained by the authority required and transmitted to the Belgian competent authority applicant pursuant to this section are invoked as evidence by the competent bodies Belgian in the same way as information, reports, certificates and all other equivalent documents provided by another Belgian instance.
§ 18. The Belgian competent authority may authorise the use, in the Member State which receives them, information communicated in accordance with this article, for other purposes than those referred to in § 17, paragraph 2. The Belgian competent authority gives permission provided that their use is possible in Belgium for similar purposes.
When the foreign authority considers that information it has received from the Belgian competent authority are likely to be useful to the foreign competent authority of a third Member State for the purposes referred to in § 17, paragraph 2, the Belgian competent authority may authorize the foreign competent authority to share this information with a third State. If the Belgian competent authority does not wish to give permission, it means its refusal within a period of ten days from the date of receipt of the communication by the Member State wishing to share information.
The Belgian competent authority may authorize the use of information provided by a foreign competent authority to a competent authority of a third Member State from the Belgium in the third Member State for the purposes referred to in § 17 paragraph 3.
§ 19. Prior to the request for information referred to in § 4, the Belgian competent authority must first have exploited the usual sources of information which it can use to obtain the information requested without risking harm to the achievement of the goal.
The Belgian competent authority provides a foreign competent authority the information specified in § 5, provided that the foreign competent authority has already operated the usual sources of information which it can use to obtain the information requested without risking harm to the achievement of the goal.
§ 20. The Belgian competent authority is not permitted to conduct investigations or to transmit information as the realization of such investigations or the collection of the information for the specific purposes of the Belgium would be contrary to its legislation.
The Belgian competent authority may refuse to disclose information if: 1 ° the requesting Member State is unable, for legal reasons, to provide similar information.
2 ° If this would lead to disclose a commercial, industrial or professional secret or trade process, or information the disclosure of which would be contrary to public order.
The Belgian competent authority shall inform the applicant authority of the grounds for the rejection of the request for information.
§ 21. The Belgian competent authority implements its intelligence-gathering device in order to obtain the information requested, even if latter it is not necessary for its own tax purposes. This obligation applies without prejudice to § 20, paragraphs 1 and 2, whose provisions cannot be interpreted as authorising Belgium to refuse to provide information on the sole ground that the latter for her no interest.
§ 20, paragraph 1 and paragraph 2, 2 °, shall not in any case be interpreted as authorizing the Belgian competent authority to refuse to provide information on the sole ground that these information are owned by a Bank, other financial institution, an agent or a person acting as an agent or trustee, or they relate to participation in the capital of a person.
Notwithstanding paragraph 2, the Belgian competent authority may refuse to transmit requested information when they relate to taxable periods prior to January 1, 2011 and that the transmission of such information could be refused on the basis of article 8, point 1, of directive 77/799/EC if it had been requested prior to March 11, 2011.
§ 22. When the Belgian authority offers a third country cooperation more extensive than that provided for by the directive, it may not refuse this cooperation extended to another Member State wishing to take part in such a form of wider mutual cooperation.
§ 23. Requests for information and for administrative enquiries introduced pursuant to § 4 as well as the answers under § 5, acknowledgments, requests for general information and statements of inability or refusal under § 5 are, wherever possible, transmitted by means of a form type adopted by the Commission. The standard forms may be accompanied by reports, statements and any other documents, or certified true copies or extracts of the latter.

The forms referred to in paragraph 1 include at least the following information, to be provided by the applicant authority: a) the identity of the person being the object of a control or an investigation;
(b)) the tax purpose of the requested information.
The Belgian competent authority may, to the extent that they are known and in accordance with the evolution of the international situation, provide the names and addresses of all persons which there is reason to believe that they are in possession of requested information, and any likely to facilitate the collection of information by the requested authority.
Information exchanged spontaneously and the acknowledgement of, as, respectively, §§ 7 and 8, requests for administrative notification on the basis of §§ 12 and 13, and feedback on the basis of §§ 14 and 15, are transmitted using the form type adopted by the Commission.
The automatic exchange of information in the title of § 6 shall be carried out in a standard computer format designed by the Commission to facilitate the exchange of automatic information and based on the computer format existing in application of article 9 of directive 2003/48/EC of the Council of 3 June 2003 on taxation of income in the form of interest payments which must be used for all types of automatic exchange of information.
§ 24. Information communicated pursuant to this article are, to the extent possible, provided electronically via the CCN network.
Requests for cooperation, including requests for notification, and attached parts, can be written in any language agreed to by the requested authority to the applicant authority. Those applications are accompanied by a translation in one of the official languages of Belgium only in specific circumstances and subject to the Belgian competent authority justifies its request for translation.
§ 25. When likely relevant information for the administration and enforcement of the Belgian legislation on the rights of succession and transfer by death is provided by a third country to the Belgian competent authority, the latter may, to the extent allowed by an agreement with that third country, transmit this information to the competent authorities of the Member States to which this information could be useful and any foreign competent authority which so requests.
The Belgian competent authority may, taking into account Act of 8 December 1992 on the protection of privacy with regard to processing of personal data and of the law of August 3, 2012, containing provisions relating to the processing of data personal made by the Service public federal finance its missions (, forward to a third country the information obtained pursuant to this article, provided that all the following conditions are met: a) the foreign competent authority of the Member State comes the information has given its prior consent.
(b) the third country concerned is committed to cooperate to gather evidence of the character irregular or illegal operations which appear to be contrary or constitute an offence under the tax legislation. "."
S.
11. in the same Code, it is inserted an article 160bis as follows: "article 160bis. § 1. This article lays down the rules and procedures that the Belgium and other European Union Member States shall cooperate among themselves for the purpose of exchanging information likely relevant to the administration and enforcement of the legislation internal all Member States concerning the countervailing rights of succession.
This section also sets out provisions governing the exchange of information referred to in paragraph 1 by electronic means.
This article does not affect the application of the rules relating to mutual legal assistance in criminal matters. It does not nor achieved the obligations in the wider administrative cooperation Member States arising from other legal instruments, including bilateral or multilateral agreements.
§ 2. For the purposes of this article, shall mean: 1 ° 'directive': February 15, 2011 Council directive EU-16-2011 administrative cooperation in the field of taxation and repealing directive 77/799/EEC;
2 ° 'Member State': a Member State of the European Union;
3 ° "central office

link": the office which has been designated as such by the competent authority and who is the privileged contacts with other Member States in the field of administrative cooperation;
4 ° "liaison Department": any office other than the central liaison office which has been designated as such by the competent authority to directly exchange information under this section;
5 ° "competent official": any official who is authorized by the competent authority to directly exchange information under this section;
6 ° "Belgian competent authority": the authority designated as such by the Belgium. The central Belgian liaison office, the Belgian liaison services and Belgian officials are also considered in the Belgian by delegation of authority;
7 ° "foreign competent authority": the authority designated as such by one Member State other than the Belgium. The central liaison office, liaison services and officials of that Member State are also considered the foreign competent authority by delegation;
8 ° "applicant authority": the central liaison office, a liaison department or any competent official of a Member State which makes a request for assistance on behalf of the Belgian competent authority or by a foreign competent authority;
9 ° "requested authority": the central liaison office, a liaison department or any competent official of a Member State who receives a request for assistance on behalf of the Belgian competent authority or by a foreign competent authority;
10 ° "administrative enquiry": all the controls, checks and actions carried out by the Member States in the exercise of their responsibilities to ensure the correct application of tax legislation;
11 ° "automatic exchange": the systematic communication without prior request of predefined information at regular intervals previously attached to another State Member;
12 ° "spontaneous exchange": ad hoc communication, at any time and without prior request of information to another State Member;
13 ° "person": a. a natural person;
b. a corporation;
c. where the legislation in force so provides, an association of persons which is recognized the capacity to perform legal acts, but that does not have the status of legal person; or d. any other legal construction regardless of its nature and its form, with or without legal personality, owning or managing assets which, including income derived from are subjected to one of the taxes covered by the directive;
14 ° "by electronic means": using electronic equipment for processing - including digital compression - and data storage, wired connection, radio, optical technologies or any other electromagnetic process;
15 ° "CCN network": the common platform based on the common communication network, developed by the European Union to ensure all transmissions by electronic means between competent authorities in customs and taxation matters.
§ 3. The Belgian competent authority exchange information with foreign authorities.
§ 4. The Belgian competent authority may, in a particular case, request a foreign competent authority to provide all the information referred to the § 1, which it has or what it has obtained as a result of an administrative inquiry. The request may include a reasoned request for a specific administrative enquiry.
The Belgian competent authority may ask the applicant authority to provide original documents.
§ 5. The Belgian competent authority communicates to a foreign authority that the requested in a particular case, all the information referred to the § 1, available to it or that it obtained following the execution of an administrative enquiry necessary to obtain this information.
If necessary, the Belgian competent authority shall notify the applicant authority of the reasons why it considers that an administrative inquiry is not necessary.
To obtain the requested information or to conduct the administrative enquiry requested, the Belgian competent authority follows the same procedures if it was initiative or at the request of another Belgian instance.
Upon specific request of the applicant authority, the Belgian competent authority communicates original documents unless the Belgian provisions were opposed.
Communications are conducted by the Belgian competent authority as quickly as possible, and no later than six months from the date of receipt of the application. However, when the Belgian competent authority is already in possession of the relevant information, communications are conducted within a period of two months following this date. For some special cases the Belgian competent authority and the applicant authority may fix by mutual agreement of the different time limits.
The Belgian competent authority acknowledges receipt of the application immediately to the authority applicant, if possible by electronic means, and in any case no later than seven working days after receiving.
The Belgian competent authority shall notify the applicant authority possible gaps found in the application as well as, where appropriate, the need to provide more information of a general nature, within a period of one month from the receipt of the request. In this case, five paragraph deadlines begin on the date on which the competent authority of Belgium received additional information.
When the Belgian competent authority is not able to respond to the request within the prescribed period, it shall inform the applicant authority immediately, and in any event within three months of receipt of the request, reasons that explain failure to respect this time as well as the date at which it considers power respond.
When the Belgian competent authority lacks the requested information and is not able to respond to the request for information or refuses to respond to the grounds referred to in § 20, it shall inform the applicant of its reasons authority immediately, and in any event within a period of one month from the receipt of the request.
§
6. The Belgian competent authority communicates to the foreign authorities in the context of the automatic exchange information relating to the taxable beginning periods January 1, 2014 at its disposal about persons resident in that other Member State and which relate to specific categories of income and capital within the meaning of the Belgian legislation: 1 ° remuneration of workers;
2 ° salaries of corporate executives;
3 ° products not covered by other community legal instruments concerning life assurance the exchange of information and other similar measures;
4 ° pensions;
5 ° property and income from real property.
The communication of information is performed at least once per year, and no later than six months after the end of the calendar year during which the information has become available.
"Available information" refers to information contained in the tax records of the Member State which supplies the information and that can be consulted in accordance with the procedures of collection and processing of relevant information in that Member State.
§ 7. In the following cases, the Belgian competent authority communicates spontaneously to the foreign competent authority the information referred to in the § 1: 1 ° the Belgian competent authority has reason to assume that there may be a loss of tax or tax in the other State Member;
2 ° a taxpayer gets, in Belgium, a reduction or a tax or tax exemption that should entail for him an increase in tax or tax or subjection to a fee or tax in the other Member State;
3 ° of cases between a taxpayer in Belgium and a taxpayer to another Member State are dealt with in one or more countries, so as to lead to a reduction of tax or tax in the other Member State or in both;
4 ° the Belgian competent authority has reason to assume that there may be a decrease in tax or tax resulting from transfers of profits within groups of enterprises;
5 ° the Belgian competent authority, as a result of information provided by a foreign competent authority, has collected information that is adequate, relevant and not excessive for the establishment of a fee or tax in that other Member State.
The Belgian competent authority can communicate spontaneously to a foreign competent authority the information which it has knowledge and that are adequate, relevant and not excessive to this foreign competent authority.
The Belgian competent authority which has information referred to in paragraph 1 shall immediately communicate to the foreign competent authority of any Member State concerned as soon as possible, and no later than one month after such information is available.
§ 8. The Belgian competent authority to which the information referred to in § 7 shall be communicated acknowledges receipt, if possible by electronic means, with the foreign competent authority which communicated them to it, immediately and in any event no later than seven working days after having received.
§ 9. The Belgian competent authority may agree with a competent foreign authority, for the purposes of the exchange of information referred to the § 1, that the officials authorized by the Belgian competent authority may, under the conditions laid down by the foreign competent authority:

1 ° be present in the offices where the administrative authorities of the requested Member State carry out their tasks;
2 ° attend administrative investigations carried out on the territory of the requested Member State.

§ 10. The Belgian competent authority may agree with a competent foreign authority, for the purposes of the exchange of information referred to the § 1, officials authorized by the foreign competent authority may, under the conditions laid down by the Belgian competent authority: 1 ° be present in Belgium, in the offices where the federal public Service Finance performs its tasks;
2 ° attend administrative investigations carried out on Belgian territory.
When requested information is contained in documentation to which the officials of the Belgian competent authority have access, the officials of the applicant authority receive copies of these documents.
Under the agreement referred to in paragraph 1, officials of the applicant authority who attend administrative investigations cannot or questioning people and or examine documents in Belgium.
Officials authorised by the requesting Member State present in Belgium pursuant to paragraph 1 must always be able to submit a written mandate stating their identity and their official capacity.
§ 11. When the Belgium agrees with one or more other Member States, in their own territory, to simultaneous controls in relation to one or more persons presenting for them a common or complementary interest, with a view to exchanging the information thus obtained, this § applies.
The Belgian competent authority identifies independently whom it intends to propose for a simultaneous control. She informed the foreign competent authority of the Member States concerned of all the records for which it proposes a simultaneous control, motivating his choice. It specifies the time in which the control should be achieved.
When a simultaneous control suggested to the Belgian competent authority, it decides whether it wishes to participate in the simultaneous control. It confirms its agreement to the foreign competent authority proposed the control or means it its refusal by motivating.
The Belgian competent authority appoint a representative responsible for supervising and coordinating the control.
§ 12. The Belgian competent authority may request a foreign to notify competent authority, in accordance with the rules governing the notification of the corresponding acts in the requested Member State, to the recipient, all the acts and decisions emanate from the Belgian administrative authorities and concern the application in Belgium legislation in lieu of inheritance tax.
The notification request indicates the name and address of recipient as well as any other information which may facilitate identification, and refers to the object of the Act or decision to be notified.
The Belgian competent authority address a notification request when it is not able to notify in accordance with Belgian rules, or where such notification would cause disproportionate hardship. The Belgian competent authority may notify a document by registered mail or electronically, directly to a person established in the territory of another Member State.
§ 13. At the request of a foreign authority, the Belgian competent authority shall notify the addressee, in accordance with the Belgian rules on the notification corresponding acts, all of the acts and decisions emanate from the administrative authorities of the requesting Member State and concern the application in its territory of legislation on the countervailing rights of succession.
The Belgian competent authority shall inform the applicant authority of the action she gave at the request and in particular the date on which the instrument or decision was notified to the recipient.
§ 14. When a foreign competent authority has provided information pursuant to §§ 4 or 8 and feedback is requested, the Belgian competent authority which has received the information, provides, without prejudice to the rules relating to professional secrecy and the data protection applicable in Belgium, to the foreign competent authority that have access them, as soon as possible and at the latest three months after the results of the operations of information received are known.
The Belgian competent authority provides once per year to the Member States concerned a feedback on the automatic exchange, according to the practical arrangements agreed upon bilaterally.
§ 15. The Belgian competent authority which has provided information pursuant to § 5 or 7, may request the foreign competent authority that receives, to give its opinion in return on them.
§ 16. When a Belgian liaison department or a competent official Belgian receives a request for cooperation which is outside the jurisdiction assigned in accordance with Belgian legislation or for Belgian policy, it shall forward it without delay to the central Belgian liaison office and inform the requesting foreign competent authority. In such a case, the period laid down in § 5 begins the next day one where the demand is transmitted to the central Belgian liaison office.
§ 17. Information available to the Belgian in application of this article State are covered by the obligation of article 146bis secrecy and enjoy the protection of the law of 8 December 1992 relative to the protection of privacy with respect to the processing of data personal and the law of August 3, 2012, containing provisions relating to the processing of personal data carried out by the Service public federal finance its missions.
This information can be used: 1 ° to the administration and enforcement of the Belgian legislation relating to duties and taxes referred to in article 2 of the directive;
2 ° the establishment and collection of other taxes and duties under article 3 of the Act of 9 January 2012 transposing 2010/24/EU directive of the Council of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, taxes, duties and other measures, and to establish and recover compulsory social contributions;
3 ° in judicial and administrative proceedings that can result in penalties, incurred as a result of infringements of tax law, without prejudice to the General rules and legal provisions governing the rights of defendants and witnesses in such proceedings.
With the permission of the foreign competent authority which provided the information in accordance with the directive and provided that this is permitted by the Belgian legislation, the information and documents received from this authority may be used for purposes other than those referred to in paragraph 2.
When the Belgian competent authority considers that information it has received from a foreign competent authority are likely to be useful to the foreign competent authority of a third Member State for the purposes referred to in paragraph 2, it shall inform the competent authority of the Member State at the origin of the information in its intention to communicate this information to a third Member State. If the competent authority of the Member State at the origin of information does not object within a period of ten days from the date of receipt of the communication in this exchange of information, the Belgian competent authority may transmit the information to the foreign of the third Member State competent authority provided that it respects the rules and procedures laid down in this article.
When the Belgian competent authority considers that information provided by a foreign competent authority may be useful for the purposes referred to in paragraph 3, it shall request to do this, the authorization to the competent authority of the Member State comes this information.
The information, reports, certificates and any other documents, or certified copies or extracts thereof, obtained by the authority required and transmitted to the Belgian competent authority applicant pursuant to this section are invoked as evidence by the competent bodies Belgian in the same way as information, reports, certificates and all other equivalent documents provided by another Belgian instance.
§ 18. The Belgian competent authority may authorise the use, in the Member State which receives them, information communicated in accordance with this article, for other purposes than those referred to in § 17, paragraph 2. The Belgian competent authority gives permission provided that their use is possible in Belgium for similar purposes.
When the foreign authority considers that information it has received from the Belgian competent authority are likely to be useful to the foreign competent authority of a third Member State for the purposes referred to in § 17, paragraph 2, the Belgian competent authority may authorize the foreign competent authority to share this information with a third State. If the Belgian competent authority does not wish to give permission, it means its refusal within a period of ten days from the date of receipt of the communication by the Member State wishing to share information.
The Belgian competent authority may authorize the use of information provided by a foreign competent authority to a competent authority of a third Member State and who come from Belgium, in this third Member State for the purposes referred to the

§ 17, paragraph 3.
§ 19. Prior to the request for information referred to in § 4, the Belgian competent authority must first have exploited the usual sources of information which it can use to obtain the information requested without risking harm to the achievement of the goal.
The Belgian competent authority provides a foreign competent authority the information specified in § 5, provided that the foreign competent authority has already operated the usual sources of information which it can use to obtain the information requested without risking harm to the achievement of the goal.
§ 20. The Belgian competent authority is not permitted to conduct investigations or to transmit information as the realization of such investigations or the collection of the information for the specific purposes of the Belgium would be contrary to its legislation.
The Belgian competent authority may refuse to disclose information if: 1 ° the requesting Member State is unable, for legal reasons, to provide similar information.
2 ° If this would lead to disclose a commercial, industrial or professional secret or trade process, or information the disclosure of which would be contrary to public order.
The Belgian competent authority shall inform the applicant authority of the grounds for the rejection of the request for information.
§ 21. The Belgian competent authority implements its intelligence-gathering device in order to obtain the information requested, even if latter it is not necessary for its own tax purposes. This obligation applies without prejudice to § 20, paragraphs 1 and 2, whose provisions cannot be interpreted as authorising Belgium to refuse to provide information on the sole ground that the latter for her no interest.
§ 20, paragraph 1 and paragraph 2, 2 °, shall not in any case be interpreted as authorizing the Belgian competent authority to refuse to provide information on the sole ground that these information are owned by a Bank, other financial institution, an agent or a person acting as an agent or trustee, or they relate to participation in the capital of a person.
Notwithstanding paragraph 2, the Belgian competent authority may refuse to transmit requested information when they relate to taxable periods prior to January 1, 2011 and that the transmission of such information could be refused on the basis of article 8, point 1, of directive 77/799/EC if it had been requested prior to March 11, 2011.
§ 22. When the Belgian authority offers a third country cooperation more extensive than that provided for by the directive, it may not refuse this cooperation extended to another Member State wishing to take part in such a form of wider mutual cooperation.
§ 23. Requests for information and for administrative enquiries introduced pursuant to § 4 as well as the answers under § 5, acknowledgments, requests for general information and statements of inability or refusal under § 5 are, wherever possible, transmitted by means of a form type adopted by the Commission. The standard forms may be accompanied by reports, statements and any other documents, or certified true copies or extracts of the latter.

The forms referred to in paragraph 1 include at least the following information, to be provided by the applicant authority: a) the identity of the person being the object of a control or an investigation;
(b)) the tax purpose of the requested information.
The Belgian competent authority may, to the extent that they are known and in accordance with the evolution of the international situation, provide the names and addresses of all persons which there is reason to believe that they are in possession of requested information, and any likely to facilitate the collection of information by the requested authority.
Information exchanged spontaneously and the acknowledgement of, as, respectively, §§ 7 and 8, requests for administrative notification on the basis of §§ 12 and 13, and feedback on the basis of §§ 14 and 15, are transmitted using the form type adopted by the Commission.
The automatic exchange of information in the title of § 6 shall be carried out in a standard computer format designed by the Commission to facilitate the exchange of automatic information and based on the computer format existing in application of article 9 of directive 2003/48/EC of the Council of 3 June 2003 on taxation of income in the form of interest payments which must be used for all types of automatic exchange of information.
§ 24. Information communicated pursuant to this article are, to the extent possible, provided electronically via the CCN network.
Requests for cooperation, including requests for notification, and attached parts, can be written in any language agreed to by the requested authority to the applicant authority. Those applications are accompanied by a translation in one of the official languages of Belgium only in specific circumstances and subject to the Belgian competent authority justifies its request for translation.
§ 25. When likely relevant information for the administration and enforcement of the Belgian legislation on the countervailing rights of succession is provided by a third country to the Belgian competent authority, the latter may, to the extent allowed by an agreement with that third country, transmit this information to the competent authorities of the Member States to which this information could be useful and any foreign competent authority which so requests.
The Belgian competent authority may, taking into account Act of 8 December 1992 on the protection of privacy with regard to processing of personal data and of the law of August 3, 2012, containing provisions relating to the processing of data personal made by the Service public federal finance its missions (, forward to a third country the information obtained pursuant to this article, provided that all the following conditions are met: a) the foreign competent authority of the Member State comes the information has given its prior consent.
(b) the third country concerned is committed to cooperate to gather evidence of the character irregular or illegal operations which appear to be contrary or constitute an offence under the tax legislation. "."
S.
12. in the same Code, it is inserted an article 162/1 as follows: "article 162/1. § 1. This article establishes rules and procedures according to which the Belgium and other European Union Member States shall cooperate among themselves for the purpose of exchanging information likely relevant to the administration and enforcement of the legislation internal of all Member States on the annual tax on undertakings for collective investment, on credit institutions and insurance undertakings.
This section also sets out provisions governing the exchange of information referred to in paragraph 1 by electronic means.
This article does not affect the application of the rules relating to mutual legal assistance in criminal matters. It does not nor achieved the obligations in the wider administrative cooperation Member States arising from other legal instruments, including bilateral or multilateral agreements.
§ 2. For the purposes of this article, shall mean: 1 ° 'directive': February 15, 2011 Council directive EU-16-2011 administrative cooperation in the field of taxation and repealing directive 77/799/EEC;
2 ° 'Member State': a Member State of the European Union;
3 ° "central liaison office": the office which has been designated as such by the competent authority and who is the privileged contacts with other Member States in the field of administrative cooperation;
4 ° "liaison Department": any office other than the central liaison office which has been designated as such by the competent authority to directly exchange information under this section;
5 ° "competent official": any official who is authorized by the competent authority to directly exchange information under this section;
6 ° "Belgian competent authority": the authority designated as such by the Belgium. The central Belgian liaison office, the Belgian liaison services and Belgian officials are also considered in the Belgian by delegation of authority;
7 ° "foreign competent authority": the authority designated as such by one Member State other than the Belgium. The central liaison office, liaison services and officials of that Member State are also considered the foreign competent authority by delegation;
8 ° "applicant authority": the central liaison office, a liaison department or any competent official of a Member State which makes a request for assistance on behalf of the Belgian competent authority or by a foreign competent authority;
9 ° "requested authority": the central liaison office, a liaison department or any competent official of a Member State who receives a request for assistance on behalf of the Belgian competent authority or by a foreign competent authority;
10 ° "administrative enquiry"

: all the controls, checks and actions carried out by the Member States in the exercise of their responsibilities to ensure the correct application of tax legislation;
11 ° "automatic exchange": the systematic communication without prior request of predefined information at regular intervals previously attached to another State Member;
12 ° "spontaneous exchange": ad hoc communication, at any time and without prior request of information to another State Member;
13 ° "person": a. a natural person;
b. a corporation;

c. where the legislation in force so provides, an association of persons which is recognized the capacity to perform legal acts, but that does not have the status of legal person; or d. any other legal construction regardless of its nature and its form, with or without legal personality, owning or managing assets which, including income derived from are subjected to one of the taxes covered by the directive;
14 ° "by electronic means": using electronic equipment for processing - including digital compression - and data storage, wired connection, radio, optical technologies or any other electromagnetic process;
15 ° "CCN network": the common platform based on the common communication network, developed by the European Union to ensure all transmissions by electronic means between competent authorities in customs and taxation matters.
§ 3. The Belgian competent authority exchange information with foreign authorities.
§ 4. The Belgian competent authority may, in a particular case, request a foreign competent authority to provide all the information referred to the § 1, which it has or what it has obtained as a result of an administrative inquiry. The request may include a reasoned request for a specific administrative enquiry.
The Belgian competent authority may ask the applicant authority to provide original documents.
§ 5. The Belgian competent authority communicates to a foreign authority that the requested in a particular case, all the information referred to the § 1, available to it or that it obtained following the execution of an administrative enquiry necessary to obtain this information.
If necessary, the Belgian competent authority shall notify the applicant authority of the reasons why it considers that an administrative inquiry is not necessary.
To obtain the requested information or to conduct the administrative enquiry requested, the Belgian competent authority follows the same procedures if it was initiative or at the request of another Belgian instance.
Upon specific request of the applicant authority, the Belgian competent authority communicates original documents unless the Belgian provisions were opposed.
Communications are conducted by the Belgian competent authority as quickly as possible, and no later than six months from the date of receipt of the application. However, when the Belgian competent authority is already in possession of the relevant information, communications are conducted within a period of two months following this date. For some special cases the Belgian competent authority and the applicant authority may fix by mutual agreement of the different time limits.
The Belgian competent authority acknowledges receipt of the application immediately to the authority applicant, if possible by electronic means, and in any case no later than seven working days after receiving.
The Belgian competent authority shall notify the applicant authority possible gaps found in the application as well as, where appropriate, the need to provide more information of a general nature, within a period of one month from the receipt of the request. In this case, five paragraph deadlines begin on the date on which the competent authority of Belgium received additional information.
When the Belgian competent authority is not able to respond to the request within the prescribed period, it shall inform the applicant authority immediately, and in any event within three months of receipt of the request, reasons that explain failure to respect this time as well as the date at which it considers power respond.
When the Belgian competent authority lacks the requested information and is not able to respond to the request for information or refuses to respond to the grounds referred to in § 20, it shall inform the applicant of its reasons authority immediately, and in any event within a period of one month from the receipt of the request.
§
6. The Belgian competent authority communicates to the foreign authorities in the context of the automatic exchange information relating to the taxable beginning periods January 1, 2014 at its disposal about persons resident in that other Member State and which relate to specific categories of income and capital within the meaning of the Belgian legislation: 1 ° remuneration of workers;
2 ° salaries of corporate executives;
3 ° products not covered by other community legal instruments concerning life assurance the exchange of information and other similar measures;
4 ° pensions;
5 ° property and income from real property.
The communication of information is performed at least once per year, and no later than six months after the end of the calendar year during which the information has become available.
"Available information" refers to information contained in the tax records of the Member State which supplies the information and that can be consulted in accordance with the procedures of collection and processing of relevant information in that Member State.
§ 7. In the following cases, the Belgian competent authority communicates spontaneously to the foreign competent authority the information referred to in the § 1: 1 ° the Belgian competent authority has reason to assume that there may be a loss of tax or tax in the other State Member;
2 ° a taxpayer gets, in Belgium, a reduction or a tax or tax exemption that should entail for him an increase in tax or tax or subjection to a fee or tax in the other Member State;
3 ° of cases between a taxpayer in Belgium and a taxpayer to another Member State are dealt with in one or more countries, so as to lead to a reduction of tax or tax in the other Member State or in both;
4 ° the Belgian competent authority has reason to assume that there may be a decrease in tax or tax resulting from transfers of profits within groups of enterprises;
5 ° the Belgian competent authority, as a result of information provided by a foreign competent authority, has collected information that is adequate, relevant and not excessive for the establishment of a fee or tax in that other Member State.
The Belgian competent authority can communicate spontaneously to a foreign competent authority the information which it has knowledge and that are adequate, relevant and not excessive to this foreign competent authority.
The Belgian competent authority which has information referred to in paragraph 1 shall immediately communicate to the foreign competent authority of any Member State concerned as soon as possible, and no later than one month after such information is available.
§ 8. The Belgian competent authority to which the information referred to in § 7 shall be communicated acknowledges receipt, if possible by electronic means, with the foreign competent authority which communicated them to it, immediately and in any event no later than seven working days after having received.
§ 9. The Belgian competent authority may agree with a competent foreign authority, for the purposes of the exchange of information referred to the § 1, that the officials authorized by the Belgian competent authority may, under the conditions laid down by the foreign competent authority: 1 ° be present in the offices where the administrative authorities of the requested Member State carry out their tasks;
2 ° attend administrative investigations carried out on the territory of the requested Member State.

§ 10. The Belgian competent authority may agree with a competent foreign authority, for the purposes of the exchange of information referred to the § 1, officials authorized by the foreign competent authority may, under the conditions laid down by the Belgian competent authority: 1 ° be present in Belgium, in the offices where the federal public Service Finance performs its tasks;
2 ° attend administrative investigations carried out on Belgian territory.
When requested information is contained in documentation to which the officials of the Belgian competent authority have access, the officials of the applicant authority receive copies of these documents.
Under the agreement referred to in paragraph 1, officials of the applicant authority who attend administrative investigations cannot or questioning people and or examine documents in Belgium.
Officials authorised by the requesting Member State present in Belgium pursuant to paragraph 1 must always be able to submit a written mandate stating their identity and their official capacity.
§ 11. When the Belgium agrees with one or more other Member States, in their own territory, to simultaneous controls in relation to one or more persons presenting for them a common or complementary interest, with a view to exchanging the information thus obtained, this § applies.
The authority

competent Belgian identify independently the persons it intends to propose for a simultaneous control. She informed the foreign competent authority of the Member States concerned of all the records for which it proposes a simultaneous control, motivating his choice. It specifies the time in which the control should be achieved.
When a simultaneous control suggested to the Belgian competent authority, it decides whether it wishes to participate in the simultaneous control. It confirms its agreement to the foreign competent authority proposed the control or means it its refusal by motivating.
The Belgian competent authority appoint a representative responsible for supervising and coordinating the control.
§ 12. The Belgian competent authority may request a foreign to notify competent authority, in accordance with the rules governing the notification of the corresponding acts in the requested Member State, to the recipient, all the acts and decisions emanate from the Belgian administrative authorities and concern the application in Belgium of the legislation relating to the annual tax on undertakings for collective investment, on the credit institutions and on insurance undertakings.
The notification request indicates the name and address of recipient as well as any other information which may facilitate identification, and refers to the object of the Act or decision to be notified.
The Belgian competent authority address a notification request when it is not able to notify in accordance with Belgian rules, or where such notification would cause disproportionate hardship.
The Belgian competent authority may notify a document by registered mail or electronically, directly to a person established in the territory of another Member State.
§ 13. At the request of a foreign authority, the Belgian competent authority shall notify the addressee, in accordance with the Belgian rules on notification of the corresponding acts, all of the acts and decisions from the administrative authorities of the requesting Member State and concern the application in its territory of legislation relating to the annual tax on undertakings for collective investment, on institutions of credit and insurance companies.
The Belgian competent authority shall inform the applicant authority of the action she gave at the request and in particular the date on which the instrument or decision was notified to the recipient.
§ 14. When a foreign competent authority has provided information pursuant to §§ 4 or 8 and feedback is requested, the Belgian competent authority which has received the information, provides, without prejudice to the rules relating to professional secrecy and the data protection applicable in Belgium, to the foreign competent authority that have access them, as soon as possible and at the latest three months after the results of the operations of information received are known.

The Belgian competent authority provides once per year to the Member States concerned a feedback on the automatic exchange, according to the practical arrangements agreed upon bilaterally.
§ 15. The Belgian competent authority which has provided information pursuant to § 5 or 7, may request the foreign competent authority that receives, to give its opinion in return on them.
§ 16. When a Belgian liaison department or a competent official Belgian receives a request for cooperation which is outside the jurisdiction assigned in accordance with Belgian legislation or for Belgian policy, it shall forward it without delay to the central Belgian liaison office and inform the requesting foreign competent authority. In such a case, the period laid down in § 5 begins the next day one where the demand is transmitted to the central Belgian liaison office.

§ 17. Information available to the Belgian in application of this article State are covered by the obligation of article 146bis secrecy and enjoy the protection of the law of 8 December 1992 relative to the protection of privacy with respect to the processing of data personal and the law of August 3, 2012, containing provisions relating to the processing of personal data carried out by the Service public federal finance its missions.
This information can be used: 1 ° to the administration and enforcement of the Belgian legislation relating to duties and taxes referred to in article 2 of the directive;
2 ° the establishment and collection of other taxes and duties under article 3 of the Act of 9 January 2012 transposing 2010/24/EU directive of the Council of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, taxes, duties and other measures, and to establish and recover compulsory social contributions;
3 ° in judicial and administrative proceedings that can result in penalties, incurred as a result of infringements of tax law, without prejudice to the General rules and legal provisions governing the rights of defendants and witnesses in such proceedings.
With the permission of the foreign competent authority which provided the information in accordance with the directive and provided that this is permitted by the Belgian legislation, the information and documents received from this authority may be used for purposes other than those referred to in paragraph 2.
When the Belgian competent authority considers that information it has received from a foreign competent authority are likely to be useful to the foreign competent authority of a third Member State for the purposes referred to in paragraph 2, it shall inform the competent authority of the Member State at the origin of the information in its intention to communicate this information to a third Member State. If the competent authority of the Member State at the origin of information does not object within a period of ten days from the date of receipt of the communication in this exchange of information, the Belgian competent authority may transmit the information to the foreign of the third Member State competent authority provided that it respects the rules and procedures laid down in this article.
When the Belgian competent authority considers that information provided by a foreign competent authority may be useful for the purposes referred to in paragraph 3, it shall request to do this, the authorization to the competent authority of the Member State comes this information.
The information, reports, certificates and any other documents, or certified copies or extracts thereof, obtained by the authority required and transmitted to the Belgian competent authority applicant pursuant to this section are invoked as evidence by the competent bodies Belgian in the same way as information, reports, certificates and all other equivalent documents provided by another Belgian instance.
§ 18. The Belgian competent authority may authorise the use, in the Member State which receives them, information communicated in accordance with this article, for other purposes than those referred to in § 17, paragraph 2. The Belgian competent authority gives permission provided that their use is possible in Belgium for similar purposes.
When the foreign authority considers that information it has received from the Belgian competent authority are likely to be useful to the foreign competent authority of a third Member State for the purposes referred to in § 17, paragraph 2, the Belgian competent authority may authorize the foreign competent authority to share this information with a third State. If the Belgian competent authority does not wish to give permission, it means its refusal within a period of ten days from the date of receipt of the communication by the Member State wishing to share information.
The Belgian competent authority may authorize the use of information provided by a foreign competent authority to a competent authority of a third Member State from the Belgium in the third Member State for the purposes referred to in § 17 paragraph 3.
§ 19. Prior to the request for information referred to in § 4, the Belgian competent authority must first have exploited the usual sources of information which it can use to obtain the information requested without risking harm to the achievement of the goal.
The Belgian competent authority provides a foreign competent authority the information specified in § 5, provided that the foreign competent authority has already operated the usual sources of information which it can use to obtain the information requested without risking harm to the achievement of the goal.

§ 20. The Belgian competent authority is not permitted to conduct investigations or to transmit information as the realization of such investigations or the collection of the information for the specific purposes of the Belgium would be contrary to its legislation.
The Belgian competent authority may refuse to disclose information if: 1 ° the requesting Member State is unable, for legal reasons, to provide similar information.
2 ° If this would lead to disclose a commercial, industrial or professional secret or trade process, or information the disclosure of which would be contrary to public order.
The Belgian competent authority shall inform the applicant authority of the grounds for the rejection of the request for information.
§

21. the Belgian competent authority implements its intelligence-gathering device in order to obtain the information requested, even if latter it is not necessary for its own tax purposes. This obligation applies without prejudice to § 20, paragraphs 1 and 2, whose provisions cannot be interpreted as authorising Belgium to refuse to provide information on the sole ground that the latter for her no interest.
§ 20, paragraph 1 and paragraph 2, 2 °, shall not in any case be interpreted as authorizing the Belgian competent authority to refuse to provide information on the sole ground that these information are owned by a Bank, other financial institution, an agent or a person acting as an agent or trustee, or they relate to participation in the capital of a person.
Notwithstanding paragraph 2, the Belgian competent authority may refuse to transmit requested information when they relate to taxable periods prior to January 1, 2011 and that the transmission of such information could be refused on the basis of article 8, point 1, of directive 77/799/EC if it had been requested prior to March 11, 2011.
§ 22. When the Belgian authority offers a third country cooperation more extensive than that provided for by the directive, it may not refuse this cooperation extended to another Member State wishing to take part in such a form of wider mutual cooperation.
§ 23. Requests for information and for administrative enquiries introduced pursuant to § 4 as well as the answers under § 5, acknowledgments, requests for general information and statements of inability or refusal under § 5 are, wherever possible, transmitted by means of a form type adopted by the Commission. The standard forms may be accompanied by reports, statements and any other documents, or certified true copies or extracts of the latter.

The forms referred to in paragraph 1 include at least the following information, to be provided by the applicant authority: a) the identity of the person being the object of a control or an investigation;
(b)) the tax purpose of the requested information.
The Belgian competent authority may, to the extent that they are known and in accordance with the evolution of the international situation, provide the names and addresses of all persons which there is reason to believe that they are in possession of requested information, and any likely to facilitate the collection of information by the requested authority.
Information exchanged spontaneously and the acknowledgement of, as, respectively, §§ 7 and 8, requests for administrative notification on the basis of §§ 12 and 13, and feedback on the basis of §§ 14 and 15, are transmitted using the form type adopted by the Commission.
The automatic exchange of information in the title of § 6 shall be carried out in a standard computer format designed by the Commission to facilitate the exchange of automatic information and based on the computer format existing in application of article 9 of directive 2003/48/EC of the Council of 3 June 2003 on taxation of income in the form of interest payments which must be used for all types of automatic exchange of information.
§ 24. Information communicated pursuant to this article are, to the extent possible, provided electronically via the CCN network.
Requests for cooperation, including requests for notification, and attached parts, can be written in any language agreed to by the requested authority to the applicant authority. Those applications are accompanied by a translation in one of the official languages of Belgium only in specific circumstances and subject to the Belgian competent authority justifies its request for translation.
§ 25. When likely relevant information for the administration and enforcement of the Belgian legislation on the annual tax on undertakings for collective investment, on the credit institutions and on insurance undertakings are provided by a nonparty to the Belgian competent authority, the latter may, insofar as an agreement with that third country authorizes, send this information to the competent authorities of the Member States to which this information might be useful and any foreign competent authority that upon request.
The Belgian competent authority may, taking into account Act of 8 December 1992 on the protection of privacy with regard to processing of personal data and of the law of August 3, 2012, containing provisions relating to the processing of data personal made by the Service public federal finance its missions (, forward to a third country the information obtained pursuant to this article, provided that all the following conditions are met: a) the foreign competent authority of the Member State comes the information has given its prior consent.
(b) the third country concerned is committed to cooperate to gather evidence of the character irregular or illegal operations which appear to be contrary or constitute an offence under the tax legislation. "."
CHAPTER 6. -Duties and taxes art.
13. article 182 of the Code of rights and taxes various, replaced by the law of May 19, 2010, is repealed.
S.
14. in the heading of title V of Book III of the Code, "Common provisions" shall be replaced by the words "Common provisions".
S. 15. in the same Code, it is inserted an article 211a as follows: "article 211a. § 1. This article lays down the rules and procedures that the Belgium and other European Union Member States shall cooperate among themselves for the purpose of exchanging information likely relevant to the administration and enforcement of the legislation internal all relating to duties and taxes various Member States.
This section also sets out provisions governing the exchange of information referred to in paragraph 1 by electronic means.
This article does not affect the application of the rules relating to mutual legal assistance in criminal matters. It does not nor achieved the obligations in the wider administrative cooperation Member States arising from other legal instruments, including bilateral or multilateral agreements.
§ 2. For the purposes of this article, shall mean: 1 ° 'directive': February 15, 2011 Council directive EU-16-2011 administrative cooperation in the field of taxation and repealing directive 77/799/EEC;
2 ° 'Member State': a Member State of the European Union;
3 ° "central liaison office": the office which has been designated as such by the competent authority and who is the privileged contacts with other Member States in the field of administrative cooperation;
4 ° "liaison Department": any office other than the central liaison office which has been designated as such by the competent authority to directly exchange information under this section;
5 ° "competent official": any official who is authorized by the competent authority to directly exchange information under this section;
6 ° "Belgian competent authority": the authority designated as such by the Belgium. The central Belgian liaison office, the Belgian liaison services and Belgian officials are also considered in the Belgian by delegation of authority;
7 ° "foreign competent authority": the authority designated as such by one Member State other than the Belgium. The central liaison office, liaison services and officials of that Member State are also considered the foreign competent authority by delegation;
8 ° "applicant authority": the central liaison office, a liaison department or any competent official of a Member State which makes a request for assistance on behalf of the Belgian competent authority or by a foreign competent authority;
9 ° "requested authority": the central liaison office, a liaison department or any competent official of a Member State who receives a request for assistance on behalf of the Belgian competent authority or by a foreign competent authority;
10 ° "administrative enquiry": all the controls, checks and actions carried out by the Member States in the exercise of their responsibilities to ensure the correct application of tax legislation;
11 ° "automatic exchange": the systematic communication without prior request of predefined information at regular intervals previously attached to another State Member;
12 ° "spontaneous exchange": ad hoc communication, at any time and without prior request of information to another State Member;
13 ° "person": a. a natural person;
b. a corporation;
c. where the legislation in force so provides, an association of persons which is recognized the capacity to perform legal acts, but that does not have the status of legal person; or d. any other legal construction regardless of its nature and its form, with or without legal personality, owning or managing assets which, including income derived from are subjected to one of the taxes covered by the directive;
14 ° "by electronic means": using electronic equipment for processing - including compression

digital - and data storage, by wired connection, radio, optical technologies or any other electromagnetic process;
15 ° "CCN network": the common platform based on the common communication network, developed by the European Union to ensure all transmissions by electronic means between competent authorities in customs and taxation matters.
§ 3. The Belgian competent authority exchange information with foreign authorities.
§ 4. The Belgian competent authority may, in a particular case, request a foreign competent authority to provide all the information referred to the § 1, which it has or what it has obtained as a result of an administrative inquiry. The request may include a reasoned request for a specific administrative enquiry.
The Belgian competent authority may ask the applicant authority to provide original documents.
§ 5. The Belgian competent authority communicates to a foreign authority that the requested in a particular case, all the information referred to the § 1, available to it or that it obtained following the execution of an administrative enquiry necessary to obtain this information.
If necessary, the Belgian competent authority shall notify the applicant authority of the reasons why it considers that an administrative inquiry is not necessary.
To obtain the requested information or to conduct the administrative enquiry requested, the Belgian competent authority follows the same procedures if it was initiative or at the request of another Belgian instance.
Upon specific request of the applicant authority, the Belgian competent authority communicates original documents unless the Belgian provisions were opposed.
Communications are conducted by the Belgian competent authority as quickly as possible, and no later than six months from the date of receipt of the application. However, when the Belgian competent authority is already in possession of the relevant information, communications are conducted within a period of two months following this date. For some special cases the Belgian competent authority and the applicant authority may fix by mutual agreement of the different time limits.
The Belgian competent authority acknowledges receipt of the application immediately to the authority applicant, if possible by electronic means, and in any case no later than seven working days after receiving.
The Belgian competent authority shall notify the applicant authority possible gaps found in the application as well as, where appropriate, the need to provide more information of a general nature, within a period of one month from the receipt of the request. In this case, five paragraph deadlines begin on the date on which the competent authority of Belgium received additional information.
When the Belgian competent authority is not able to respond to the request within the prescribed period, it shall inform the applicant authority immediately, and in any event within three months of receipt of the request, reasons that explain failure to respect this time as well as the date at which it considers power respond.
When the Belgian competent authority lacks the requested information and is not able to respond to the request for information or refuses to respond to the grounds referred to in § 20, it shall inform the applicant of its reasons authority immediately, and in any event within a period of one month from the receipt of the request.
§
6. The Belgian competent authority communicates to the foreign authorities in the context of the automatic exchange information relating to the taxable beginning periods January 1, 2014 at its disposal about persons resident in that other Member State and which relate to specific categories of income and capital within the meaning of the Belgian legislation: 1 ° remuneration of workers;
2 ° salaries of corporate executives;
3 ° products not covered by other community legal instruments concerning life assurance the exchange of information and other similar measures;
4 ° pensions;
5 ° property and income from real property.
The communication of information is performed at least once per year, and no later than six months after the end of the calendar year during which the information has become available.
"Available information" refers to information contained in the tax records of the Member State which supplies the information and that can be consulted in accordance with the procedures of collection and processing of relevant information in that Member State.
§ 7. In the following cases, the Belgian competent authority communicates spontaneously to the foreign competent authority the information referred to in the § 1: 1 ° the Belgian competent authority has reason to assume that there may be a loss of tax or tax in the other State Member;
2 ° a taxpayer gets, in Belgium, a reduction or a tax or tax exemption that should entail for him an increase in tax or tax or subjection to a fee or tax in the other Member State;
3 ° of cases between a taxpayer in Belgium and a taxpayer to another Member State are dealt with in one or more countries, so as to lead to a reduction of tax or tax in the other Member State or in both;
4 ° the Belgian competent authority has reason to assume that there may be a decrease in tax or tax resulting from transfers of profits within groups of enterprises;
5 ° the Belgian competent authority, as a result of information provided by a foreign competent authority, has collected information that is adequate, relevant and not excessive for the establishment of a fee or tax in that other Member State.
The Belgian competent authority can communicate spontaneously to a foreign competent authority the information which it has knowledge and that are adequate, relevant and not excessive to this foreign competent authority.
The Belgian competent authority which has information referred to in paragraph 1 shall immediately communicate to the foreign competent authority of any Member State concerned as soon as possible, and no later than one month after such information is available.
§ 8. The Belgian competent authority to which the information referred to in § 7 shall be communicated acknowledges receipt, if possible by electronic means, with the foreign competent authority which communicated them to it, immediately and in any event no later than seven working days after having received.
§ 9. The Belgian competent authority may agree with a competent foreign authority, for the purposes of the exchange of information referred to the § 1, that the officials authorized by the Belgian competent authority may, under the conditions laid down by the foreign competent authority: 1 ° be present in the offices where the administrative authorities of the requested Member State carry out their tasks;
2 ° attend administrative investigations carried out on the territory of the requested Member State.

§ 10. The Belgian competent authority may agree with a competent foreign authority, for the purposes of the exchange of information referred to the § 1, officials authorized by the foreign competent authority may, under the conditions laid down by the Belgian competent authority: 1 ° be present in Belgium, in the offices where the federal public Service Finance performs its tasks;
2 ° attend administrative investigations carried out on Belgian territory.
When requested information is contained in documentation to which the officials of the Belgian competent authority have access, the officials of the applicant authority receive copies of these documents.
Under the agreement referred to in paragraph 1, officials of the applicant authority who attend administrative investigations cannot or questioning people and or examine documents in Belgium.
Officials authorised by the requesting Member State present in Belgium pursuant to paragraph 1 must always be able to submit a written mandate stating their identity and their official capacity.
§ 11. When the Belgium agrees with one or more other Member States, in their own territory, to simultaneous controls in relation to one or more persons presenting for them a common or complementary interest, with a view to exchanging the information thus obtained, this § applies.
The Belgian competent authority identifies independently whom it intends to propose for a simultaneous control. She informed the foreign competent authority of the Member States concerned of all the records for which it proposes a simultaneous control, motivating his choice. It specifies the time in which the control should be achieved.
When a simultaneous control suggested to the Belgian competent authority, it decides whether it wishes to participate in the simultaneous control. It confirms its agreement to the foreign competent authority proposed the control or means it its refusal by motivating.
The Belgian competent authority appoint a representative responsible for supervising and coordinating the control.
§ 12. The Belgian competent authority may request a foreign to notify competent authority, in accordance with the rules governing the notification of the corresponding acts in the requested Member State, to the recipient, all the acts and decisions emanate from the Belgian administrative authorities and concern the application in Belgium of the legislation relating to duties and taxes various.
The

notification request indicates the name and address of addressee as well as any other information which may facilitate identification, and refers to the object of the Act or decision to be notified.
The Belgian competent authority address a notification request when it is not able to notify in accordance with Belgian rules, or where such notification would cause disproportionate hardship.
The Belgian competent authority may notify a document by registered mail or electronically, directly to a person established in the territory of another Member State.
§ 13. At the request of a foreign authority, the Belgian competent authority shall notify the addressee, in accordance with Belgian rules governing the notification of the corresponding acts, all the acts and decisions from the administrative authorities of the requesting Member State and concern the application in its territory of legislation on taxes and rights various.
The Belgian competent authority shall inform the applicant authority of the action she gave at the request and in particular the date on which the instrument or decision was notified to the recipient.
§ 14. When a foreign competent authority has provided information pursuant to §§ 4 or 8 and feedback is requested, the Belgian competent authority which has received the information, provides, without prejudice to the rules relating to professional secrecy and the data protection applicable in Belgium, to the foreign competent authority that have access them, as soon as possible and at the latest three months after the results of the operations of information received are known.

The Belgian competent authority provides once per year to the Member States concerned a feedback on the automatic exchange, according to the practical arrangements agreed upon bilaterally.
§ 15. The Belgian competent authority which has provided information pursuant to the §§ 5 or 7, may request the foreign competent authority that receives, to give its opinion in return on them.
§ 16. When a Belgian liaison department or a competent official Belgian receives a request for cooperation which is outside the jurisdiction assigned in accordance with Belgian legislation or for Belgian policy, it shall forward it without delay to the central Belgian liaison office and inform the requesting foreign competent authority. In such a case, the period laid down in § 5 begins the next day one where the demand is transmitted to the central Belgian liaison office.

§ 17. Information available to the Belgian in application of this article State are covered by the obligation of secrecy of section 212 and shall enjoy the protection of the law of 8 December 1992 relative to the protection of privacy with respect to the processing of data personal and the law of August 3, 2012, containing provisions relating to the processing of personal data carried out by the Service public federal finance its missions.
This information can be used: 1 ° to the administration and enforcement of the Belgian legislation relating to duties and taxes referred to in article 2 of the directive;
2 ° the establishment and collection of other taxes and duties under article 3 of the Act of 9 January 2012 transposing 2010/24/EU directive of the Council of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, taxes, duties and other measures, and to establish and recover compulsory social contributions;
3 ° in judicial and administrative proceedings that can result in penalties, incurred as a result of infringements of tax law, without prejudice to the General rules and legal provisions governing the rights of defendants and witnesses in such proceedings.
With the permission of the foreign competent authority which provided the information in accordance with the directive and provided that this is permitted by the Belgian legislation, the information and documents received from this authority may be used for purposes other than those referred to in paragraph 2.
When the Belgian competent authority considers that information it has received from a foreign competent authority are likely to be useful to the foreign competent authority of a third Member State for the purposes referred to in paragraph 2, it shall inform the competent authority of the Member State at the origin of the information in its intention to communicate this information to a third Member State. If the competent authority of the Member State at the origin of information does not object within a period of ten days from the date of receipt of the communication in this exchange of information, the Belgian competent authority may transmit the information to the foreign of the third Member State competent authority provided that it respects the rules and procedures laid down in this article.
When the Belgian competent authority considers that information provided by a foreign competent authority may be useful for the purposes referred to in paragraph 3, it shall request to do this, the authorization to the competent authority of the Member State comes this information.
The information, reports, certificates and any other documents, or certified copies or extracts thereof, obtained by the authority required and transmitted to the Belgian competent authority applicant pursuant to this section are invoked as evidence by the competent bodies Belgian in the same way as information, reports, certificates and all other equivalent documents provided by another Belgian instance.
§ 18. The Belgian competent authority may authorise the use, in the Member State which receives them, information communicated in accordance with this article, for other purposes than those referred to in § 17, paragraph 2. The Belgian competent authority gives permission provided that their use is possible in Belgium for similar purposes.
When the foreign authority considers that information it has received from the Belgian competent authority are likely to be useful to the foreign competent authority of a third Member State for the purposes referred to in § 17, paragraph 2, the Belgian competent authority may authorize the foreign competent authority to share this information with a third State. If the Belgian competent authority does not wish to give permission, it means its refusal within a period of ten days from the date of receipt of the communication by the Member State wishing to share information.
The Belgian competent authority may authorize the use of information provided by a foreign competent authority to a competent authority of a third Member State from the Belgium in the third Member State for the purposes referred to in § 17 paragraph 3.
§ 19. Prior to the request for information referred to in § 4, the Belgian competent authority must first have exploited the usual sources of information which it can use to obtain the information requested without risking harm to the achievement of the goal.
The Belgian competent authority provides a foreign competent authority the information specified in § 5, provided that the foreign competent authority has already operated the usual sources of information which it can use to obtain the information requested without risking harm to the achievement of the goal.

§ 20. The Belgian competent authority is not permitted to conduct investigations or to transmit information as the realization of such investigations or the collection of the information for the specific purposes of the Belgium would be contrary to its legislation.
The Belgian competent authority may refuse to disclose information if: 1 ° the requesting Member State is unable, for legal reasons, to provide similar information.
2 ° If this would lead to disclose a commercial, industrial or professional secret or trade process, or information the disclosure of which would be contrary to public order.
The Belgian competent authority shall inform the applicant authority of the grounds for the rejection of the request for information.
§ 21. The Belgian competent authority implements its intelligence-gathering device in order to obtain the information requested, even if latter it is not necessary for its own tax purposes. This obligation applies without prejudice to § 20, paragraphs 1 and 2, whose provisions cannot be interpreted as authorising Belgium to refuse to provide information on the sole ground that the latter for her no interest.
§ 20, paragraph 1 and paragraph 2, 2 °, shall not in any case be interpreted as authorizing the Belgian competent authority to refuse to provide information on the sole ground that these information are owned by a Bank, other financial institution, an agent or a person acting as an agent or trustee, or they relate to participation in the capital of a person.
Notwithstanding paragraph 2, the Belgian competent authority may refuse to transmit requested information when they relate to taxable periods prior to January 1, 2011 and that the transmission of such information could be refused on the basis of article 8, point 1, of directive 77/799/EC if it had been requested prior to March 11, 2011.
§ 22. When the Belgian authority offers a third country a broadest cooperation than provided for by the directive,

It may not refuse this cooperation extended to another Member State wishing to take part in such a form of wider mutual cooperation.
§ 23. Requests for information and for administrative enquiries introduced pursuant to § 4 as well as the answers under § 5, acknowledgments, requests for general information and statements of inability or refusal under § 5 are, wherever possible, transmitted by means of a form type adopted by the Commission. The standard forms may be accompanied by reports, statements and any other documents, or certified true copies or extracts of the latter.

The forms referred to in paragraph 1 include at least the following information, to be provided by the applicant authority: a) the identity of the person being the object of a control or an investigation;
(b)) the tax purpose of the requested information.
The Belgian competent authority may, to the extent that they are known and in accordance with the evolution of the international situation, provide the names and addresses of all persons which there is reason to believe that they are in possession of requested information, and any likely to facilitate the collection of information by the requested authority.
Information exchanged spontaneously and the acknowledgement of, as, respectively, §§ 7 and 8, requests for administrative notification on the basis of §§ 12 and 13, and feedback on the basis of §§ 14 and 15, are transmitted using the form type adopted by the Commission.
The automatic exchange of information in the title of § 6 shall be carried out in a standard computer format designed by the Commission to facilitate the exchange of automatic information and based on the computer format existing in application of article 9 of directive 2003/48/EC of the Council of 3 June 2003 on taxation of income in the form of interest payments which must be used for all types of automatic exchange of information.
§ 24. Information communicated pursuant to this article are, to the extent possible, provided electronically via the CCN network.
Requests for cooperation, including requests for notification, and attached parts, can be written in any language agreed to by the requested authority to the applicant authority. Those applications are accompanied by a translation in one of the official languages of Belgium only in specific circumstances and subject to the Belgian competent authority justifies its request for translation.
§ 25. When likely relevant information for the administration and enforcement of the Belgian legislation relating to duties and taxes various are communicated by a third country to the Belgian competent authority, may, to the extent allowed by an agreement with that third country, send this information to the competent authorities of the Member States to which this information could be useful with any foreign competent authority which so requests.
The Belgian competent authority may, taking into account Act of 8 December 1992 on the protection of privacy with regard to processing of personal data and of the law of August 3, 2012, containing provisions relating to the processing of data personal made by the Service public federal Finance, information obtained pursuant to this section to a third country (, provided that all of the following conditions are met: has) the foreign competent authority of the Member State comes the information has given its prior consent.
(b) the third country concerned is committed to cooperate to gather evidence of the character irregular or illegal operations which appear to be contrary or constitute an offence under the tax legislation. "."
CHAPTER 7. -Other taxes not subject to Community legislation on excise duties Article 16. in Book III of the ordinary law of 16 July 1993 aimed at completing the federal structure of the State, a chapter VIII/1 "Mutual Assistance" is inserted.
S.
17. in Chapter VIII/1 inserted by article 16, it is inserted an article 390/1 as follows: "article
390/1. § 1. This article establishes rules and internal procedures according to which the Belgium and other European Union Member States shall cooperate among themselves for the purpose of exchanging information likely relevant to the administration and enforcement of the legislation of all Member States on the contribution of packaging and environmental assessments.
This section also sets out provisions governing the exchange of information referred to in paragraph 1 by electronic means.
This article does not affect the application of the rules relating to mutual legal assistance in criminal matters. It does not nor achieved the obligations in the wider administrative cooperation Member States arising from other legal instruments, including bilateral or multilateral agreements.
§ 2. For the purposes of this article, shall mean: 1 ° 'directive': February 15, 2011 Council directive EU-16-2011 administrative cooperation in the field of taxation and repealing directive 77/799/EEC;
2 ° 'Member State': a Member State of the European Union;
3 ° "central liaison office": the office which has been designated as such by the competent authority and who is the privileged contacts with other Member States in the field of administrative cooperation;
4 ° "liaison Department": any office other than the central liaison office which has been designated as such by the competent authority to directly exchange information under this section;
5 ° "competent official": any official who is authorized by the competent authority to directly exchange information under this section;
6 ° "Belgian competent authority": the authority designated as such by the Belgium. The central Belgian liaison office, the Belgian liaison services and Belgian officials are also considered in the Belgian by delegation of authority;
7 ° "foreign competent authority": the authority designated as such by one Member State other than the Belgium. The central liaison office, liaison services and officials of that Member State are also considered the foreign competent authority by delegation;
8 ° "applicant authority": the central liaison office, a liaison department or any competent official of a Member State which makes a request for assistance on behalf of the Belgian competent authority or by a foreign competent authority;
9 ° "requested authority": the central liaison office, a liaison department or any competent official of a Member State who receives a request for assistance on behalf of the Belgian competent authority or by a foreign competent authority;
10 ° "administrative enquiry": all the controls, checks and actions carried out by the Member States in the exercise of their responsibilities to ensure the correct application of tax legislation;
11 ° "automatic exchange": the systematic communication without prior request of predefined information at regular intervals previously attached to another State Member;
12 ° "spontaneous exchange": ad hoc communication, at any time and without prior request of information to another State Member;
13 ° "person": a. a natural person;
b. a corporation;
c. where the legislation in force so provides, an association of persons which is recognized the capacity to perform legal acts, but that does not have the status of legal person; or d. any other legal construction regardless of its nature and its form, with or without legal personality, owning or managing assets which, including income derived from are subjected to one of the taxes covered by the directive;
14 ° "by electronic means": using electronic equipment for processing - including digital compression - and data storage, wired connection, radio, optical technologies or any other electromagnetic process;
15 ° "CCN network": the common platform based on the common communication network, developed by the European Union to ensure all transmissions by electronic means between competent authorities in customs and taxation matters.
§ 3. The Belgian competent authority exchange information with foreign authorities.
§ 4. The Belgian competent authority may, in a particular case, request a foreign competent authority to provide all the information referred to the § 1, which it has or what it has obtained as a result of an administrative inquiry. The request may include a reasoned request for a specific administrative enquiry.
The Belgian competent authority may ask the applicant authority to provide original documents.
§ 5. The Belgian competent authority communicates to a foreign authority that the requested in a particular case, all the information referred to the § 1, available to it or that it obtained following the execution of an administrative enquiry necessary to obtain this information.
If necessary, the Belgian competent authority shall notify the applicant authority of the reasons why it considers that an administrative inquiry is not necessary.
To obtain the requested information or to conduct the administrative enquiry

requested, the Belgian competent authority follows the same procedures if it was initiative or at the request of another Belgian instance.
Upon specific request of the applicant authority, the Belgian competent authority communicates original documents unless the Belgian provisions were opposed.
Communications are conducted by the Belgian competent authority as quickly as possible, and no later than six months from the date of receipt of the application. However, when the Belgian competent authority is already in possession of the relevant information, communications are conducted within a period of two months following this date. For some special cases the Belgian competent authority and the applicant authority may fix by mutual agreement of the different time limits.
The Belgian competent authority acknowledges receipt of the application immediately to the authority applicant, if possible by electronic means, and in any case no later than seven working days after receiving.
The Belgian competent authority shall notify the applicant authority possible gaps found in the application as well as, where appropriate, the need to provide more information of a general nature, within a period of one month from the receipt of the request. In this case, five paragraph deadlines begin on the date on which the competent authority of Belgium received additional information.
When the Belgian competent authority is not able to respond to the request within the prescribed period, it shall inform the applicant authority immediately, and in any event within three months of receipt of the request, reasons that explain failure to respect this time as well as the date at which it considers power respond.
When the Belgian competent authority lacks the requested information and is not able to respond to the request for information or refuses to respond to the grounds referred to in § 20, it shall inform the applicant of its reasons authority immediately, and in any event within a period of one month from the receipt of the request.
§
6. The Belgian competent authority communicates to the foreign authorities in the context of the automatic exchange information relating to the taxable beginning periods January 1, 2014 at its disposal about persons resident in that other Member State and which relate to specific categories of income and capital within the meaning of the Belgian legislation: 1 ° remuneration of workers;
2 ° salaries of corporate executives;
3 ° products not covered by other community legal instruments concerning life assurance the exchange of information and other similar measures;
4 ° pensions;
5 ° property and income from real property.
The communication of information is performed at least once per year, and no later than six months after the end of the calendar year during which the information has become available.
"Available information" refers to information contained in the tax records of the Member State which supplies the information and that can be consulted in accordance with the procedures of collection and processing of relevant information in that Member State.
§ 7. In the following cases, the Belgian competent authority communicates spontaneously to the foreign competent authority the information referred to in the § 1: 1 ° the Belgian competent authority has reason to assume that there may be a loss of tax or tax in the other State Member;
2 ° a taxpayer gets, in Belgium, a reduction or a tax or tax exemption that should entail for him an increase in tax or tax or subjection to a fee or tax in the other Member State;
3 ° of cases between a taxpayer in Belgium and a taxpayer to another Member State are dealt with in one or more countries, so as to lead to a reduction of tax or tax in the other Member State or in both;
4 ° the Belgian competent authority has reason to assume that there may be a decrease in tax or tax resulting from transfers of profits within groups of enterprises;
5 ° the Belgian competent authority, as a result of information provided by a foreign competent authority, has collected information that is adequate, relevant and not excessive for the establishment of a fee or tax in that other Member State.
The Belgian competent authority can communicate spontaneously to a foreign competent authority the information which it has knowledge and that are adequate, relevant and not excessive to this foreign competent authority.
The Belgian competent authority which has information referred to in paragraph 1 shall immediately communicate to the foreign competent authority of any Member State concerned as soon as possible, and no later than one month after such information is available.
§ 8. The Belgian competent authority to which the information referred to in § 7 shall be communicated acknowledges receipt, if possible by electronic means, with the foreign competent authority which communicated them to it, immediately and in any event no later than seven working days after having received.
§ 9. The Belgian competent authority may agree with a competent foreign authority, for the purposes of the exchange of information referred to the § 1, that the officials authorized by the Belgian competent authority may, under the conditions laid down by the foreign competent authority: 1 ° be present in the offices where the administrative authorities of the requested Member State carry out their tasks;
2 ° attend administrative investigations carried out on the territory of the requested Member State.

§ 10. The Belgian competent authority may agree with a competent foreign authority, for the purposes of the exchange of information referred to the § 1, officials authorized by the foreign competent authority may, under the conditions laid down by the Belgian competent authority: 1 ° be present in Belgium, in the offices where the federal public Service Finance performs its tasks;
2 ° attend administrative investigations carried out on Belgian territory.
When requested information is contained in documentation to which the officials of the Belgian competent authority have access, the officials of the applicant authority receive copies of these documents.
Under the agreement referred to in paragraph 1, officials of the applicant authority who attend administrative investigations cannot or questioning people and or examine documents in Belgium.
Officials authorised by the requesting Member State present in Belgium pursuant to paragraph 1 must always be able to submit a written mandate stating their identity and their official capacity.
§ 11. When the Belgium agrees with one or more other Member States, in their own territory, to simultaneous controls in relation to one or more persons presenting for them a common or complementary interest, with a view to exchanging the information thus obtained, this § applies.
The Belgian competent authority identifies independently whom it intends to propose for a simultaneous control. She informed the foreign competent authority of the Member States concerned of all the records for which it proposes a simultaneous control, motivating his choice. It specifies the time in which the control should be achieved.
When a simultaneous control suggested to the Belgian competent authority, it decides whether it wishes to participate in the simultaneous control. It confirms its agreement to the foreign competent authority proposed the control or means it its refusal by motivating.
The Belgian competent authority appoint a representative responsible for supervising and coordinating the control.
§ 12. The Belgian competent authority may request a foreign to notify competent authority, in accordance with the rules governing the notification of the corresponding acts in the requested Member State, to the recipient, all the acts and decisions emanate from the Belgian administrative authorities and concern the application in Belgium of legislation relating to contributions of packaging and environmental assessments.
The notification request indicates the name and address of recipient as well as any other information which may facilitate identification, and refers to the object of the Act or decision to be notified.
The Belgian competent authority address a notification request when it is not able to notify in accordance with Belgian rules, or where such notification would cause disproportionate hardship. The Belgian competent authority may notify a document by registered mail or electronically, directly to a person established in the territory of another Member State.
§ 13. At the request of a foreign authority, the Belgian competent authority shall notify the addressee, in accordance with the Belgian rules on the notification corresponding acts, all of the acts and decisions emanate from the administrative authorities of the requesting Member State and concern the application in its territory of legislation on packaging fees and environmental assessments.
The Belgian competent authority shall inform the applicant authority of the action she gave at the request and in particular the date on which the instrument or decision was notified to the recipient.
§ 14. When a foreign competent authority has provided information pursuant to §§ 4 or 8 and feedback is requested, the Belgian competent authority which has received the information,

provides, without prejudice to the rules relating to professional secrecy and the data protection applicable in Belgium, to the foreign competent authority that have access them, as soon as possible and at the latest three months after the results of the operations of information received are known.

The Belgian competent authority provides once per year to the Member States concerned a feedback on the automatic exchange, according to the practical arrangements agreed upon bilaterally.
§ 15. The Belgian competent authority which has provided information pursuant to the §§ 5 or 7, may request the foreign competent authority that receives, to give its opinion in return on them.
§ 16. When a Belgian liaison department or a competent official Belgian receives a request for cooperation which is outside the jurisdiction assigned in accordance with Belgian legislation or for Belgian policy, it shall forward it without delay to the central Belgian liaison office and inform the requesting foreign competent authority. In such a case, the period laid down in § 5 begins the next day one where the demand is transmitted to the central Belgian liaison office.

§ 17. Information available to the Belgian State pursuant to this article are covered by the obligation of secrecy of section 320 of the General Act on Customs and Excise and benefit Protection Act of 8 December 1992 on the protection of privacy with regard to processing of personal data and of the law of August 3, 2012, containing provisions relating to the processing of data personal made by the Service federal Public Finances in the context of its missions.
This information can be used: 1 ° to the administration and enforcement of the Belgian legislation relating to duties and taxes referred to in article 2 of the directive;
2 ° the establishment and collection of other taxes and duties under article 3 of the Act of 9 January 2012 transposing 2010/24/EU directive of the Council of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, taxes, duties and other measures, and to establish and recover compulsory social contributions;
3 ° in judicial and administrative proceedings that can result in penalties, incurred as a result of infringements of tax law, without prejudice to the General rules and legal provisions governing the rights of defendants and witnesses in such proceedings.
With the permission of the foreign competent authority which provided the information in accordance with the directive and provided that this is permitted by the Belgian legislation, the information and documents received from this authority may be used for purposes other than those referred to in paragraph 2.
When the Belgian competent authority considers that information it has received from a foreign competent authority are likely to be useful to the foreign competent authority of a third Member State for the purposes referred to in paragraph 2, it shall inform the competent authority of the Member State at the origin of the information in its intention to communicate this information to a third Member State. If the competent authority of the Member State at the origin of information does not object within a period of ten days from the date of receipt of the communication in this exchange of information, the Belgian competent authority may transmit the information to the foreign of the third Member State competent authority provided that it respects the rules and procedures laid down in this article.
When the Belgian competent authority considers that information provided by a foreign competent authority may be useful for the purposes referred to in paragraph 3, it shall request to do this, the authorization to the competent authority of the Member State comes this information.
The information, reports, certificates and any other documents, or certified copies or extracts thereof, obtained by the authority required and transmitted to the Belgian competent authority applicant pursuant to this section are invoked as evidence by the competent bodies Belgian in the same way as information, reports, certificates and all other equivalent documents provided by another Belgian instance.
§ 18. The Belgian competent authority may authorise the use, in the Member State which receives them, information communicated in accordance with this article, for other purposes than those referred to in § 17, paragraph 2. The Belgian competent authority gives permission provided that their use is possible in Belgium for similar purposes.
When the foreign authority considers that information it has received from the Belgian competent authority are likely to be useful to the foreign competent authority of a third Member State for the purposes referred to in § 17, paragraph 2, the Belgian competent authority may authorize the foreign competent authority to share this information with a third State. If the Belgian competent authority does not wish to give permission, it means its refusal within a period of ten days from the date of receipt of the communication by the Member State wishing to share information.
The Belgian competent authority may authorize the use of information provided by a foreign competent authority to a competent authority of a third Member State from the Belgium in the third Member State for the purposes referred to in § 17 paragraph 3.
§ 19. Prior to the request for information referred to in § 4, the Belgian competent authority must first have exploited the usual sources of information which it can use to obtain the information requested without risking harm to the achievement of the goal.

The Belgian competent authority provides a foreign competent authority the information specified in § 5, provided that the foreign competent authority has already operated the usual sources of information which it can use to obtain the information requested without risking harm to the achievement of the goal.
§ 20. The Belgian competent authority is not permitted to conduct investigations or to transmit information as the realization of such investigations or the collection of the information for the specific purposes of the Belgium would be contrary to its legislation.
The Belgian competent authority may refuse to disclose information if: 1 ° the requesting Member State is unable, for legal reasons, to provide similar information.
2 ° If this would lead to disclose a commercial, industrial or professional secret or trade process, or information the disclosure of which would be contrary to public order.
The Belgian competent authority shall inform the applicant authority of the grounds for the rejection of the request for information.
§ 21. The Belgian competent authority implements its intelligence-gathering device in order to obtain the information requested, even if latter it is not necessary for its own tax purposes. This obligation applies without prejudice to § 20, paragraphs 1 and 2, whose provisions cannot be interpreted as authorising Belgium to refuse to provide information on the sole ground that the latter for her no interest.
§ 20, paragraph 1 and paragraph 2, 2 °, shall not in any case be interpreted as authorizing the Belgian competent authority to refuse to provide information on the sole ground that these information are owned by a Bank, other financial institution, an agent or a person acting as an agent or trustee, or they relate to participation in the capital of a person.
Notwithstanding paragraph 2, the Belgian competent authority may refuse to transmit requested information when they relate to taxable periods prior to January 1, 2011 and that the transmission of such information could be refused on the basis of article 8, point 1, of directive 77/799/EC if it had been requested prior to March 11, 2011.
§ 22. When the Belgian authority offers a third country cooperation more extensive than that provided for by the directive, it may not refuse this cooperation extended to another Member State wishing to take part in such a form of wider mutual cooperation.
§ 23. Requests for information and for administrative enquiries introduced pursuant to § 4 as well as the answers under § 5, acknowledgments, requests for general information and statements of inability or refusal under § 5 are, wherever possible, transmitted by means of a form type adopted by the Commission. The standard forms may be accompanied by reports, statements and any other documents, or certified true copies or extracts of the latter.

The forms referred to in paragraph 1 include at least the following information, to be provided by the applicant authority: a) the identity of the person being the object of a control or an investigation;
(b)) the tax purpose of the requested information.
The Belgian competent authority may, to the extent that they are known and in accordance with the evolution of the international situation, provide the names and addresses of all persons which there is reason to believe that they are in possession of requested information, and any likely to facilitate the collection of information by the requested authority.
The information exchanged spontaneously and the accused

reception of, as, respectively, §§ 7 and 8, requests for administrative notification on the basis of §§ 12 and 13, and feedback on the basis of §§ 14 and 15, are transmitted using the form type adopted by the Commission.
The automatic exchange of information in the title of § 6 shall be carried out in a standard computer format designed by the Commission to facilitate the exchange of automatic information and based on the computer format existing in application of article 9 of directive 2003/48/EC of the Council of 3 June 2003 on taxation of income in the form of interest payments which must be used for all types of automatic exchange of information.
§ 24. Information communicated pursuant to this article are, to the extent possible, provided electronically via the CCN network.
Requests for cooperation, including requests for notification, and attached parts, can be written in any language agreed to by the requested authority to the applicant authority. Those applications are accompanied by a translation in one of the official languages of Belgium only in specific circumstances and subject to the Belgian competent authority justifies its request for translation.
§ 25. When likely relevant information for the administration and enforcement of the Belgian legislation on packaging fees and environmental assessments are communicated by a third country to the Belgian competent authority, the latter may, to the extent allowed by an agreement with that third country, transmit this information to the competent authorities of the Member States to which this information could be useful and any foreign competent authority which so requests.
The Belgian competent authority may, taking into account Act of 8 December 1992 on the protection of privacy with regard to processing of personal data and of the law of August 3, 2012, containing provisions relating to the processing of data personal made by the Service public federal Finance, information obtained pursuant to this section to a third country (, provided that all of the following conditions are met: has) the foreign competent authority of the Member State comes the information has given its prior consent.
(b) the third country concerned is committed to cooperate to gather evidence of the character irregular or illegal operations which appear to be contrary or constitute an offence under the tax legislation. "."
S. 18. in the Act of December 21, 2009 the arrangements for excise duty of non-alcoholic beverages and coffee, a 5/1 "Mutual Assistance" chapter is inserted.
S. 19. in Chapter 5/1 inserted by article 18, it is inserted an article 28/1 as follows: "article 28/1. § 1. This article establishes rules and internal procedures according to which the Belgium and other European Union Member States shall cooperate among themselves for the purpose of exchanging information likely relevant to the administration and enforcement of the legislation of all Member States on the scheme of excise duty of non-alcoholic beverages and coffee.
This section also sets out provisions governing the exchange of information referred to in paragraph 1 by electronic means.
This article does not affect the application of the rules relating to mutual legal assistance in criminal matters. It does not nor achieved the obligations in the wider administrative cooperation Member States arising from other legal instruments, including bilateral or multilateral agreements.

§ 2. For the purposes of this article, shall mean: 1 ° 'directive': February 15, 2011 Council directive EU-16-2011 administrative cooperation in the field of taxation and repealing directive 77/799/EEC;
2 ° 'Member State': a Member State of the European Union;
3 ° "central liaison office": the office which has been designated as such by the competent authority and who is the privileged contacts with other Member States in the field of administrative cooperation;
4 ° "liaison Department": any office other than the central liaison office which has been designated as such by the competent authority to directly exchange information under this section;
5 ° "competent official": any official who is authorized by the competent authority to directly exchange information under this section;
6 ° "Belgian competent authority": the authority designated as such by the Belgium. The central Belgian liaison office, the Belgian liaison services and Belgian officials are also considered in the Belgian by delegation of authority;
7 ° "foreign competent authority": the authority designated as such by one Member State other than the Belgium. The central liaison office, liaison services and officials of that Member State are also considered the foreign competent authority by delegation;
8 ° "applicant authority": the central liaison office, a liaison department or any competent official of a Member State which makes a request for assistance on behalf of the Belgian competent authority or by a foreign competent authority;
9 ° "requested authority": the central liaison office, a liaison department or any competent official of a Member State who receives a request for assistance on behalf of the Belgian competent authority or by a foreign competent authority;
10 ° "administrative enquiry": all the controls, checks and actions carried out by the Member States in the exercise of their responsibilities to ensure the correct application of tax legislation;
11 ° "automatic exchange": the systematic communication without prior request of predefined information at regular intervals previously attached to another State Member;
12 ° "spontaneous exchange": ad hoc communication, at any time and without prior request of information to another State Member;
13 ° "person": a. a natural person;
b. a corporation;
c. where the legislation in force so provides, an association of persons which is recognized the capacity to perform legal acts, but that does not have the status of legal person; or d. any other legal construction regardless of its nature and its form, with or without legal personality, owning or managing assets which, including income derived from are subjected to one of the taxes covered by the directive;
14 ° "by electronic means": using electronic equipment for processing - including digital compression - and data storage, wired connection, radio, optical technologies or any other electromagnetic process;
15 ° "CCN network": the common platform based on the common communication network, developed by the European Union to ensure all transmissions by electronic means between competent authorities in customs and taxation matters.
§ 3. The Belgian competent authority exchange information with foreign authorities.
§ 4. The Belgian competent authority may, in a particular case, request a foreign competent authority to provide all the information referred to the § 1, which it has or what it has obtained as a result of an administrative inquiry. The request may include a reasoned request for a specific administrative enquiry.
The Belgian competent authority may ask the applicant authority to provide original documents.
§ 5. The Belgian competent authority communicates to a foreign authority that the requested in a particular case, all the information referred to the § 1, available to it or that it obtained following the execution of an administrative enquiry necessary to obtain this information.
If necessary, the Belgian competent authority shall notify the applicant authority of the reasons why it considers that an administrative inquiry is not necessary.
To obtain the requested information or to conduct the administrative enquiry requested, the Belgian competent authority follows the same procedures if it was initiative or at the request of another Belgian instance.
Upon specific request of the applicant authority, the Belgian competent authority communicates original documents unless the Belgian provisions were opposed.
Communications are conducted by the Belgian competent authority as quickly as possible, and no later than six months from the date of receipt of the application. However, when the Belgian competent authority is already in possession of the relevant information, communications are conducted within a period of two months following this date. For some special cases the Belgian competent authority and the applicant authority may fix by mutual agreement of the different time limits.
The Belgian competent authority acknowledges receipt of the application immediately to the authority applicant, if possible by electronic means, and in any case no later than seven working days after receiving.
The Belgian competent authority shall notify the applicant authority possible gaps found in the application as well as, where appropriate, the need to provide more information of a general nature, within a period of one month from the receipt of the request. In this case, five paragraph deadlines begin on the date on which the competent authority of Belgium received additional information.
When

the Belgian competent authority is not able to respond to the request within the prescribed period, it shall inform the applicant authority immediately, and in any event within three months of receipt of the request, reasons that explain failure to respect this time as well as the date at which it considers to be able to respond.
When the Belgian competent authority lacks the requested information and is not able to respond to the request for information or refuses to respond to the grounds referred to in § 20, it shall inform the applicant of its reasons authority immediately, and in any event within a period of one month from the receipt of the request.
§
6. The Belgian competent authority communicates to the foreign authorities in the context of the automatic exchange information relating to the taxable beginning periods January 1, 2014 at its disposal about persons resident in that other Member State and which relate to specific categories of income and capital within the meaning of the Belgian legislation: 1 ° remuneration of workers;
2 ° salaries of corporate executives;
3 ° products not covered by other community legal instruments concerning life assurance the exchange of information and other similar measures;
4 ° pensions;
5 ° property and income from real property.
The communication of information is performed at least once per year, and no later than six months after the end of the calendar year during which the information has become available.
"Available information" refers to information contained in the tax records of the Member State which supplies the information and that can be consulted in accordance with the procedures of collection and processing of relevant information in that Member State.
§ 7. In the following cases, the Belgian competent authority communicates spontaneously to the foreign competent authority the information referred to in the § 1: 1 ° the Belgian competent authority has reason to assume that there may be a loss of tax or tax in the other State Member;
2 ° a taxpayer gets, in Belgium, a reduction or a tax or tax exemption that should entail for him an increase in tax or tax or subjection to a fee or tax in the other Member State;
3 ° of cases between a taxpayer in Belgium and a taxpayer to another Member State are dealt with in one or more countries, so as to lead to a reduction of tax or tax in the other Member State or in both;
4 ° the Belgian competent authority has reason to assume that there may be a decrease in tax or tax resulting from transfers of profits within groups of enterprises;
5 ° the Belgian competent authority, as a result of information provided by a foreign competent authority, has collected information that is adequate, relevant and not excessive for the establishment of a fee or tax in that other Member State.
The Belgian competent authority can communicate spontaneously to a foreign competent authority the information which it has knowledge and that are adequate, relevant and not excessive to this foreign competent authority.
The Belgian competent authority which has information referred to in paragraph 1 shall immediately communicate to the foreign competent authority of any Member State concerned as soon as possible, and no later than one month after such information is available.
§ 8. The Belgian competent authority to which the information referred to in § 7 shall be communicated acknowledges receipt, if possible by electronic means, with the foreign competent authority which communicated them to it, immediately and in any event no later than seven working days after having received.
§ 9. The Belgian competent authority may agree with a competent foreign authority, for the purposes of the exchange of information referred to the § 1, that the officials authorized by the Belgian competent authority may, under the conditions laid down by the foreign competent authority: 1 ° be present in the offices where the administrative authorities of the requested Member State carry out their tasks;
2 ° attend administrative investigations carried out on the territory of the requested Member State.

§ 10. The Belgian competent authority may agree with a competent foreign authority, for the purposes of the exchange of information referred to the § 1, officials authorized by the foreign competent authority may, under the conditions laid down by the Belgian competent authority: 1 ° be present in Belgium, in the offices where the federal public Service Finance performs its tasks;
2 ° attend administrative investigations carried out on Belgian territory.
When requested information is contained in documentation to which the officials of the Belgian competent authority have access, the officials of the applicant authority receive copies of these documents.
Under the agreement referred to in paragraph 1, officials of the applicant authority who attend administrative investigations cannot or questioning people and or examine documents in Belgium.
Officials authorised by the requesting Member State present in Belgium pursuant to paragraph 1 must always be able to submit a written mandate stating their identity and their official capacity.
§ 11. When the Belgium agrees with one or more other Member States, in their own territory, to simultaneous controls in relation to one or more persons presenting for them a common or complementary interest, with a view to exchanging the information thus obtained, this § applies.
The Belgian competent authority identifies independently whom it intends to propose for a simultaneous control. She informed the foreign competent authority of the Member States concerned of all the records for which it proposes a simultaneous control, motivating his choice. It specifies the time in which the control should be achieved.
When a simultaneous control suggested to the Belgian competent authority, it decides whether it wishes to participate in the simultaneous control. It confirms its agreement to the foreign competent authority proposed the control or means it its refusal by motivating.
The Belgian competent authority appoint a representative responsible for supervising and coordinating the control.
§ 12. The Belgian competent authority may request a foreign to notify competent authority, in accordance with the rules governing the notification of the corresponding acts in the requested Member State, to the recipient, all the acts and decisions emanate from the Belgian administrative authorities and concern the application in Belgium of the legislation relating to the arrangements for excise duty of non-alcoholic beverages and coffee.
The notification request indicates the name and address of recipient as well as any other information which may facilitate identification, and refers to the object of the Act or decision to be notified.
The Belgian competent authority address a notification request when it is not able to notify in accordance with Belgian rules, or where such notification would cause disproportionate hardship. The Belgian competent authority may notify a document by registered mail or electronically, directly to a person established in the territory of another Member State.
§ 13. At the request of a foreign authority, the Belgian competent authority shall notify the addressee, in accordance with the Belgian rules on notification of the corresponding acts, all of the acts and decisions from the administrative authorities of the requesting Member State and concern the application in its territory of legislation relating to the arrangements for excise duty of non-alcoholic beverages and coffee.
The Belgian competent authority shall inform the applicant authority of the action she gave at the request and in particular the date on which the instrument or decision was notified to the recipient.
§ 14. When a foreign competent authority has provided information pursuant to §§ 4 or 8 and feedback is requested, the Belgian competent authority which has received the information, provides, without prejudice to the rules relating to professional secrecy and the data protection applicable in Belgium, to the foreign competent authority that have access them, as soon as possible and at the latest three months after the results of the operations of information received are known.
The Belgian competent authority provides once per year to the Member States concerned a feedback on the automatic exchange, according to the practical arrangements agreed upon bilaterally.
§ 15. The Belgian competent authority which has provided information pursuant to § 5 or 7, may request the foreign competent authority that receives, to give its opinion in return on them.
§ 16. When a Belgian liaison department or a competent official Belgian receives a request for cooperation which is outside the jurisdiction assigned in accordance with Belgian legislation or for Belgian policy, it shall forward it without delay to the central Belgian liaison office and inform the requesting foreign competent authority. In such a case, the period laid down in § 5 begins the next day one where the demand is transmitted to the central Belgian liaison office.
§ 17. Information available to the Belgian State pursuant to this article are covered by the obligation of secrecy of section 320 of the General Act on Customs and Excise and benefit from the protection of the

law of 8 December 1992 relative to the protection of privacy with regard to processing of personal data and of the law of August 3, 2012, containing provisions relating to the processing of data personal made by the Service public federal finance its missions.
This information can be used: 1 ° to the administration and enforcement of the Belgian legislation relating to duties and taxes referred to in article 2 of the directive;
2 ° the establishment and collection of other taxes and duties under article 3 of the Act of 9 January 2012 transposing 2010/24/EU directive of the Council of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, taxes, duties and other measures, and to establish and recover compulsory social contributions;
3 ° in judicial and administrative proceedings that can result in penalties, incurred as a result of infringements of tax law, without prejudice to the General rules and legal provisions governing the rights of defendants and witnesses in such proceedings.
With the permission of the foreign competent authority which provided the information in accordance with the directive and provided that this is permitted by the Belgian legislation, the information and documents received from this authority may be used for purposes other than those referred to in paragraph 2.
When the Belgian competent authority considers that information it has received from a foreign competent authority are likely to be useful to the foreign competent authority of a third Member State for the purposes referred to in paragraph 2, it shall inform the competent authority of the Member State at the origin of the information in its intention to communicate this information to a third Member State. If the competent authority of the Member State at the origin of information does not object within a period of ten days from the date of receipt of the communication in this exchange of information, the Belgian competent authority may transmit the information to the foreign of the third Member State competent authority provided that it respects the rules and procedures laid down in this article.
When the Belgian competent authority considers that information provided by a foreign competent authority may be useful for the purposes referred to in paragraph 3, it shall request to do this, the authorization to the competent authority of the Member State comes this information.
The information, reports, certificates and any other documents, or certified copies or extracts thereof, obtained by the authority required and transmitted to the Belgian competent authority applicant pursuant to this section are invoked as evidence by the competent bodies Belgian in the same way as information, reports, certificates and all other equivalent documents provided by another Belgian instance.
§ 18. The Belgian competent authority may authorise the use, in the Member State which receives them, information communicated in accordance with this article, for other purposes than those referred to in § 17, paragraph 2. The Belgian competent authority gives permission provided that their use is possible in Belgium for similar purposes.
When the foreign authority considers that information it has received from the Belgian competent authority are likely to be useful to the foreign competent authority of a third Member State for the purposes referred to in § 17, paragraph 2, the Belgian competent authority may authorize the foreign competent authority to share this information with a third State. If the Belgian competent authority does not wish to give permission, it means its refusal within a period of ten days from the date of receipt of the communication by the Member State wishing to share information.
The Belgian competent authority may authorize the use of information provided by a foreign competent authority to a competent authority of a third Member State from the Belgium in the third Member State for the purposes referred to in § 17 paragraph 3.
§ 19. Prior to the request for information referred to in § 4, the Belgian competent authority must first have exploited the usual sources of information which it can use to obtain the information requested without risking harm to the achievement of the goal.

The Belgian competent authority provides a foreign competent authority the information specified in § 5, provided that the foreign competent authority has already operated the usual sources of information which it can use to obtain the information requested without risking harm to the achievement of the goal.
§ 20. The Belgian competent authority is not permitted to conduct investigations or to transmit information as the realization of such investigations or the collection of the information for the specific purposes of the Belgium would be contrary to its legislation.
The Belgian competent authority may refuse to disclose information if: 1 ° the requesting Member State is unable, for legal reasons, to provide similar information.
2 ° If this would lead to disclose a commercial, industrial or professional secret or trade process, or information the disclosure of which would be contrary to public order.
The Belgian competent authority shall inform the applicant authority of the grounds for the rejection of the request for information.
§ 21. The Belgian competent authority implements its intelligence-gathering device in order to obtain the information requested, even if latter it is not necessary for its own tax purposes. This obligation applies without prejudice to § 20, paragraphs 1 and 2, whose provisions cannot be interpreted as authorising Belgium to refuse to provide information on the sole ground that the latter for her no interest.
§ 20, paragraph 1 and paragraph 2, 2 °, shall not in any case be interpreted as authorizing the Belgian competent authority to refuse to provide information on the sole ground that these information are owned by a Bank, other financial institution, an agent or a person acting as an agent or trustee, or they relate to participation in the capital of a person.
Notwithstanding paragraph 2, the Belgian competent authority may refuse to transmit requested information when they relate to taxable periods prior to January 1, 2011 and that the transmission of such information could be refused on the basis of article 8, point 1, of directive 77/799/EC if it had been requested prior to March 11, 2011.
§ 22. When the Belgian authority offers a third country cooperation more extensive than that provided for by the directive, it may not refuse this cooperation extended to another Member State wishing to take part in such a form of wider mutual cooperation.
§ 23. Requests for information and for administrative enquiries introduced pursuant to § 4 as well as the answers under § 5, acknowledgments, requests for general information and statements of inability or refusal under § 5 are, wherever possible, transmitted by means of a form type adopted by the Commission. The standard forms may be accompanied by reports, statements and any other documents, or certified true copies or extracts of the latter.

The forms referred to in paragraph 1 include at least the following information, to be provided by the applicant authority: a) the identity of the person being the object of a control or an investigation;
(b)) the tax purpose of the requested information.
The Belgian competent authority may, to the extent that they are known and in accordance with the evolution of the international situation, provide the names and addresses of all persons which there is reason to believe that they are in possession of requested information, and any likely to facilitate the collection of information by the requested authority.
Information exchanged spontaneously and the acknowledgement of, as, respectively, §§ 7 and 8, requests for administrative notification on the basis of §§ 12 and 13, and feedback on the basis of §§ 14 and 15, are transmitted using the form type adopted by the Commission.
The automatic exchange of information in the title of § 6 shall be carried out in a standard computer format designed by the Commission to facilitate the exchange of automatic information and based on the computer format existing in application of article 9 of directive 2003/48/EC of the Council of 3 June 2003 on taxation of income in the form of interest payments which must be used for all types of automatic exchange of information.
§ 24. Information communicated pursuant to this article are, to the extent possible, provided electronically via the CCN network.
Requests for cooperation, including requests for notification, and attached parts, can be written in any language agreed to by the requested authority to the applicant authority. Those applications are accompanied by a translation in one of the official languages of Belgium only in specific circumstances and subject to the Belgian competent authority justifies its request for translation.
§ 25. When likely relevant information

for the administration and enforcement of the Belgian legislation concerning the arrangements for excise soft drinks and coffee are communicated by a third country to the Belgian competent authority, may, to the extent allowed by an agreement with that third country, send this information to the competent authorities of the Member States to which this information could be useful with any foreign competent authority which so requests.
The Belgian competent authority may, taking into account Act of 8 December 1992 on the protection of privacy with regard to processing of personal data and of the law of August 3, 2012, containing provisions relating to the processing of data personal made by the Service public federal Finance, information obtained pursuant to this section to a third country (, provided that all of the following conditions are met: has) the foreign competent authority of the Member State comes the information has given its prior consent.
(b) the third country concerned is committed to cooperate to gather evidence of the character irregular or illegal operations which appear to be contrary or constitute an offence under the tax legislation. "."
CHAPTER 8. -Disposition special s.
20. where a competent authority designated by another Member State requests the application of the directive referred to in article 2, to a competent authority designated for this purpose by the Belgium other than taxes on revenues, taxes compared to the income tax, registration fees, mortgage and registry, taxes and fees governed by the Code of inheritance tax duties and taxes, value added tax, customs duties and excise duties, the competent authority designated for this purpose by the Belgium made use of the procedures available to it according to the legal, regulatory and administrative provisions in force applicable to similar taxes.
When the competent authority designated for this purpose by the Belgium is of the opinion that similar taxes are not levied on its territory, it makes use of the procedures available to it according to the legal, regulatory and administrative provisions in force applicable to income taxes.
CHAPTER 9. -Entry into force art. 21. this Act has effect 1 January 2013.
Promulgate this Act, order that it be under the seal of the State and published by le Moniteur.
Given in Brussels, August 17, 2013.
PHILIPPE by the King: the Minister of finance, K. GARG sealed with the seal of the State: the Minister of Justice, Ms. A. TURTELBOOM _ Note records of the House of representatives: 53-2905-2012/2013: No. 1: Bill.
No. 2: amendments.
No. 3: report.
No. 4: Text adopted by the Commission.
No. 5: Text adopted in plenary meeting and transmitted to the Senate.
Full report: July 4, 2013.
The Senate documents: 5 - 2194 - 2012/2013 N ° 1: project referred by the Senate.
No. 2: report.
No. 3: Decision not to amend.
Annals of the Senate: 17 and 18 July 2013.