belgiquelex.be - Carrefour Bank of Legislation

19 AOUT 2011. - An Act to assent to the Avender, made in Brussels on 7 July 2009, to the Convention between Belgium and France to avoid double taxation and to establish rules of mutual administrative and legal assistance with respect to income tax, and adapting Belgian tax legislation to certain provisions of the Avender, signed in Brussels on 10 March 1964 and amended by the Avenors of 15 February 1971 and 8 February 1999 (1) (2) (3)

ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
Article 1^er. This Act regulates a matter referred to in Article 77 of the Constitution.
Art. 2. L'Avenant, fait à Bruxelles le 7 juillet 2009 (ci-après "L'Avenant"), à la Convention entre la Belgique et la France visant à éviter les doubles impositions et à établir des règles d'assistance administrative et juridique récidive en matière d'taxs sur les revenu signé à Bruxelles le 10 mars 1964 et modifié par les Avenants du 15 février 1971 et du 8 février 1999 (ci-après "la Convention"), sort out its full and effect.
Art. 3. Within 24 months from the date of coming into force of the Avenor, the administration is authorized to collect, outside the time limits provided by domestic tax law, information:
- referred to in Article 20 of the Convention, as amended by the Avenor, and
- relating to taxable periods beginning before the coming into force of the Avenor, but to which the Convention nevertheless applies, as amended by the Avenor.
Art. 4. Within 24 months from the date of coming into force of the Avenor, a tax or tax supplement may still be validly established outside the time limits provided by the domestic tax law on the basis of information:
- provided, under Article 20 of the Convention, as amended by the Avenor, by the competent French authority designated in accordance with the Convention, and
- relating to taxable periods beginning before the coming into force of the Avenor but to which the Convention applies, as amended by the Avenor, nevertheless.
Art. 5. Within 24 months from the date of coming into force of the Avenor, a tax discount may still be validly granted outside the time limits provided by domestic tax law on the basis of information:
- provided, under Article 20 of the Convention, as amended by the Avenor, by the competent French authority designated in accordance with the Convention, and
- relating to taxable periods beginning before the coming into force of the Avenor but to which the Convention applies, as amended by the Avenor, nevertheless.
Art. 6. The administrative and criminal penalties provided for in domestic tax law in the event of a breach of the obligations resulting, in the head of the offender, from the investigative powers conferred on the administration by domestic tax law are applicable to the person who contravenes the obligations conferred on the administration by section 3 of this Act by the head of the offender.
Promulgation of this law, let us order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels, August 19, 2011.
ALBERT
By the King:
Deputy Prime Minister and Minister for Foreign Affairs,
S. VANACKERE
Deputy Prime Minister and Minister of Finance,
D. REYNDERS.
Seen and sealed the state seal:
Minister of Justice,
S. DE CLERCK
____
Notes
(1) 2010-2011 session.
Senate:
Documents.
Bill tabled on 20 April 2011, No. 5-967/1.
Amendments 5-967/2.
Report made on behalf of the commission, No. 5-967/3.
Text adopted by Commission 5-967/4.
Annales parliamentarians.
Discussion, meeting of May 24, 2011.
Vote, meeting of 24 May 2011.
House of Representatives:
Documents.
Project transmitted by the Senate, No. 53-1580/1.
Text adopted in plenary and subject to Royal Assent, No. 53-1580/2.
Annales parliamentarians.
Discussion, meeting of 7 July 2011.
Vote, meeting of 7 July 2011.
(2) See Decree of the Flemish Community/ Flemish Region of 13 July 2012 (Belgian Monitor of 10 September 2012), Decree of the French Community of 19 April 2012 (Belgian Monitor of 27 June 2012), Decree of the German-speaking Community of 24 September 2012 (Belgian Monitor of 24 October 2012), Decree of the Walloon Region of 26 April 2012 (Belgium Monitor of 22 May 2012), Order of the Belgian Region
(3) This Advant came into force on 1^er July 2013, in accordance with Article 2.

Coming to the Convention between Belgium and France to avoid double taxation and to establish rules of mutual administrative and legal assistance in tax matters signed in Brussels on 10 March 1964 and amended by the Avenors of 15 February 1971 and 8 February 1999
The Government of the Kingdom of Belgium
and
The Government of the French Republic,
Desirous of amending Article 20 of the Convention between Belgium and France to avoid double taxation and to establish rules of mutual administrative and legal assistance in respect of income tax, signed in Brussels on 10 March 1964 and amended by two amendments of 15 February 1971 and 8 February 1999,
(hereinafter referred to as the Convention)
The following provisions were agreed:
ARTICLE 1^er
The text of Article 20 of the Convention is as follows:
“Article 20
1. The competent authorities of the Contracting States shall exchange the information likely to be relevant to the application of the provisions of this Convention or for the administration or application of the domestic law relating to the taxes of any kind or denominations perceived by or on behalf of the Contracting States and, in respect of France, on behalf of its local authorities, to the extent that the taxation it provides is not contrary to the Convention. The exchange of information is not restricted by sections 1^er and 2.
2. Information received under paragraph 1^er by a Contracting State shall be held secret in the same manner as the information obtained under the domestic law of that State and shall be communicated only to the persons or authorities (including the courts and administrative bodies) concerned by the establishment or collection of the taxes referred to in paragraph 1^er, by the procedures or prosecutions relating to these taxes, by decisions on remedies relating to these taxes, or by the control of the foregoing. These individuals or authorities only use this information for these purposes. They may disclose this information in public court hearings or judgments.
3. The provisions of paragraphs 1^er and 2 may in no case be construed as imposing on a Contracting State the obligation:
(a) take administrative measures derogating from its legislation, administrative practice or those of the other Contracting State;
(b) provide information that could not be obtained on the basis of its legislation or in the course of its normal administrative practice or those of the other Contracting State;
(c) provide information that would reveal a commercial, industrial, professional or commercial secret or information that would be contrary to public order.
4. If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use the powers available to it to obtain the information requested, even if it does not need it for its own tax purposes. The obligation contained in the previous sentence shall be subject to the limitations provided for in paragraph 3 unless such limitations are likely to prevent a Contracting State from communicating information solely because they do not have an interest in it in the national context.
5. In no case shall the provisions of paragraph 3 be construed as permitting a Contracting State to refuse to disclose information solely because the information is held by a bank, other financial institution, an agent or a person acting as an agent or trustee or because that information relates to the property rights of a person. In order to obtain this information, the tax administration of the requested Contracting State has the power to request the communication of information and to conduct investigations or hearings notwithstanding any contrary provision of its domestic tax legislation. »
ARTICLE 2
1. Each of the Contracting States shall notify the other of the completion of the procedures required for the implementation of this Advant. The latter will enter into force on the day on which the last notification is received.
2. The provisions of the Avenor shall apply to any related income, as appropriate, in any calendar year or fiscal year, beginning on or after 1^er January of the year immediately following the date of signature of the Avenor.
3. The Avenor will remain in force as long as the Convention.
In faith of what, the undersigned, duly authorized to do so, have signed this Advant.
Done in Brussels on 7 July 2009, in double copy in French and Dutch, both texts being equally authentic.