Law Approving The Endorsement, Done At Brussels On 7 July 2009, The Convention Between The Belgium And The France For The Avoidance Of Double Taxation And Establish Rules Of Administrative And Legal Assistance Reciprocal Tax

Original Language Title: Loi portant assentiment à l'Avenant, fait à Bruxelles le 7 juillet 2009, à la Convention entre la Belgique et la France tendant à éviter les doubles impositions et à établir des règles d'assistance administrative et juridique réciproque en matière d'impôt

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Read the untranslated law here: http://www.ejustice.just.fgov.be/cgi/article_body.pl?numac=2011015101&caller=list&article_lang=F&row_id=1100&numero=1172&pub_date=2013-08-02&dt=LOI&language=fr&fr=f&choix1=ET&choix2=ET&fromtab=+moftxt&trier=publication&sql=dt+=+'LOI'&tri=pd+AS+RANK+

Posted the: 2013-08-02 Numac: 2011015101 FEDERAL PUBLIC SERVICE Foreign Affairs, trade outside and COOPERATION to development 19 August 2011. -Law approving the endorsement, done at Brussels on 7 July 2009, the Convention between the Belgium and the France for the avoidance of double taxation and establish rules of administrative and legal assistance reciprocal respect to taxes on income, and adapting the Belgian tax legislation to certain provisions of the Protocol, signed at Brussels on 10 March 1964 and amended by the amendments of 15 February 1971 and February 8, 1999 (1) (2) (3) ALBERT II , King of the Belgians, to all, present and to come, hi.
The Chambers have adopted and we endorse the following: Article 1. This Act regulates a matter referred to in article 77 of the Constitution.
S.
2. the endorsement, done at Brussels on 7 July 2009 (hereinafter ' the rider'), to the Convention between the Belgium and the France aimed at avoidance of double taxation and establish administrative and legal assistance rules reciprocal respect to taxes on income signed at Brussels on 10 March 1964 and modified by the amendments of 15 February 1971 and February 8, 1999 (hereinafter "the Convention") , will release its full and complete effect.
S. 3. within 24 months from the date of entry into force of the Protocol, the administration is authorized to collect information outside the deadlines by the domestic tax law,:-referred to in article 20 of the Convention, such as amended by the Protocol, and - relating to taxable periods beginning before the entry into force of the amendment, but which nevertheless Convention applies as amended by the Protocol.
S. 4. within 24 months from the date of entry into force of the Protocol, a tax or an additional tax may still be validly established outside the time limits provided by the tax law on basis of information:-provided under article 20 of the Convention, as amended by the endorsement, by the French competent authority designated in accordance with the Convention , and - relating to taxable periods beginning before the entry into force of the Protocol but which nevertheless applies the Convention, as amended by the Protocol.
S. 5. within 24 months from the date of entry into force of the Protocol, a tax rebate can still be validly granted outside the time limits provided by the tax law on the basis of information:-provided under article 20 of the Convention, as amended by the endorsement, by the French competent authority designated in accordance with the Convention , and - relating to taxable periods beginning before the entry into force of the Protocol but which nevertheless applies the Convention, as amended by the Protocol.
S. 6. the administrative and criminal penalties provided for by the tax law for breach of the obligations arising, in the head of the offender, the powers of investigation conferred on the administration by the tax law are applicable to anyone who contravenes the obligations arising, in its leader, powers of investigation conferred on the authority by section 3 of this Act.
Promulgate this Act, order that it self under the seal of the State and published by le Moniteur.
Given in Brussels, August 19, 2011.
ALBERT by the King: the Deputy Prime Minister and Minister for Foreign Affairs, S. VANACKERE Deputy Prime Minister and Minister of finance, D. REYNDERS.
Seen and sealed with the seal of the State: the Minister of Justice, S. DE CLERCK _ Notes (1) Session 2010-2011.
Senate: Documents.
Bill filed April 20, 2011, no. 5 - 967/1.
Amendments 5-967/2.
Report on behalf of the Committee, no 5-967/3.
Text adopted by the Committee 5-967/4.
Parliamentary Annals.
Discussion, meeting of May 24, 2011.
Vote, May 24, 2011 meeting.
House of representatives: Documents.
Draft transmitted by the Senate, no. 53-1580/1.
Text adopted in plenary meeting and submitted to the Royal assent, no. 53-1580/2.
Parliamentary Annals.
Discussion, July 7, 2011 meeting.
Vote, July 7, 2011 meeting.
(2) see Decree of the Flemish community / the Flemish Region of 13 July 2012 (Moniteur belge of 10 September 2012), Decree of the French community of 19 April 2012 (Moniteur belge of 27 June 2012), Decree of the German-speaking community for September 24, 2012 (Moniteur belge of 24 October 2012), Decree of the Walloon Region from April 26, 2012 (Moniteur belge of 22 may 2012) Order of the Brussels-Capital Region from May 2, 2013 (Moniteur belge of 17 may 2013).
(3) this amendment came into force July 1, 2013, in accordance with article 2.

Amendment to the Convention between the Belgium and the France to avoid double taxation and to establish rules for assistance administrative and legal mutual respect to taxes on income signed at Brussels on 10 March 1964 and modified by the amendments of 15 February 1971 and February 8, 1999 the Government of the Kingdom of Belgium and the Government of the French Republic Who want to amend article 20 of the Convention between the Belgium and the France for the avoidance of double taxation and to establish rules for administrative and legal assistance reciprocal respect to taxes on income, signed at Brussels on 10 March 1964 and amended by two amendments on 15 February 1971 and February 8, 1999, (hereinafter 'the Convention') , Have agreed upon the following provisions: ARTICLE 1 the text of article 20 of the Convention reads as follows: "Article 20 1. The competent authorities of the Contracting States exchange likely relevant information to apply the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of any nature or description levied by, or on behalf of the Contracting States and, in the case of France, on behalf of its local authorities, insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by articles 1 and 2.
2. the information received under paragraph 1 by a Contracting State are kept secret in the same manner as information obtained in application of the domestic laws of that State and are communicated only to persons or authorities (including courts and administrative bodies) involved in the establishment or the collection of taxes referred to in paragraph 1, by the procedures or proceedings in respect of those taxes by decisions on appeals related to these taxes, or the control of the foregoing. These persons or authorities use this information for these purposes only. They can reveal such information public hearings of courts or in judgments.
3. the provisions of paragraphs 1 and 2 shall not be interpreted as imposing a State Contracting obligation: has) to take administrative measures derogating from its legislation and its administrative practice or those of the other Contracting State;
(b) to provide information that could be obtained on the basis of its legislation or in the context of its normal administrative practice or those of the other Contracting State;
(c) to provide information that would reveal a commercial, industrial or professional secret or trade process, or information the disclosure of which would be contrary to public order.
4. If information is requested by a State contractor pursuant to this article, the other Contracting State uses the powers available to it to obtain the information requested, even if there in no need for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations provided for in paragraph 3 unless these limitations are likely to prevent a Contracting State to provide information only because they are not of interest to him in the national framework.
5. in any case the provisions of paragraph 3 shall not be construed as allowing a Contracting State to withhold information only because they are held by a Bank, other financial institution, an agent or a person acting as an agent or trustee, or because the information relate to the rights of property of a person. To obtain this information, the tax authorities of the requested Contracting State has the power to request disclosure of information and to conduct investigations or hearings notwithstanding any contrary provision in its tax legislation. ' ARTICLE 2 1. Each of the Contracting States shall notify to the other the completion of the required procedures in regard to the entry into force of this amendment. Shall enter into force the day of receipt of the last notification.
2. the provisions of the Protocol shall apply as regards income, depending on the circumstances, in any calendar year or any fiscal year, commencing from 1st January of the year immediately following the date of signature of the Protocol.
3. the endorsement remains in effect as long that the Convention.
In witness whereof the undersigned, being duly authorized thereto, have signed this Protocol.
Done at Brussels, 7 July 2009, in duplicate in Dutch, and French languages both texts being equally authentic.