Miscellaneous Provisions Act

Original Language Title: Loi portant des dispositions diverses

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Read the untranslated law here: http://www.ejustice.just.fgov.be/cgi/article_body.pl?numac=2013204390&caller=list&article_lang=F&row_id=1100&numero=1179&pub_date=2013-08-01&dt=LOI&language=fr&fr=f&choix1=ET&choix2=ET&fromtab=+moftxt&trier=publication&sql=dt+=+'LOI'&tri=pd+AS+RANK+

Posted the: 2013-08-01 Numac: 2013204390 SERVICE PUBLIC FEDERAL CHANCELLERY of the Prime Minister, FEDERAL Interior, FEDERAL social security PUBLIC SERVICE PUBLIC SERVICE, SERVICE PUBLIC FEDERAL economy, P.M.E., CLASSES averages and energy, SERVICE PUBLIC FÉDÉRAL JUSTICE, SERVICE PUBLIC FEDERAL employment, work and social consultation and SERVICE FEDERAL PUBLIC finance 30 July 2013. -Law concerning various provisions PHILIPPE, King of the Belgians, to all, present and to come, hi.
The Chambers have adopted and we endorse the following: Chapter 1. -Available general Article 1.
This Act regulates a matter referred to in article 78 of the Constitution.
CHAPTER 2. -Termination at the age pension or after s. 2. in article 83, § 1, paragraph 1, of Act of 3 July 1978 on contracts of employment, amended by the law of 20 July 1990 and 20 July 1991, the sentence "For members of staff conduct or cabin crew of civil aviation, the ages of 65 and 60 years are replaced by age 55."
is repealed.
S. 3. the notice notified before the entry into force of this chapter continue to get out all their effects.
S. 4. This chapter enter into force the day of the publication of this Act in the Moniteur belge.
CHAPTER 3. -Craft art. 5. the law of 1 April 1936 on contracts of employment for the service of inland navigation vessels, as amended by the Act of June 11, 2011, is hereby repealed.
Upon such repeal, the provisions of the employment contracts Act of 3 July 1978 shall apply to all contracts for the service of inland navigation vessels, current and future.
S.
6. article 37, § 1, of the Act of 3 July 1978 on contracts of employment, amended by the law of November 7, 1987 and July 20, 1991, is supplemented by a paragraph, as follows: "Notwithstanding the preceding paragraph, it is however possible, in enterprises which are skippers JAB, to notify the notice by delivery by the employer of a writing to the worker. The signature of the worker on the duplicate copy of this written applies only to receipt of the notification. » CHAPTER 4. -Leave s.
7. article 87 of the law of 1 March 2007 of miscellaneous provisions (III) is repealed.
S. 8. article 89 of the Act is repealed.
CHAPTER 5. -Unions professional art.
9. article 8 of the Act of March 31, 1898, on the professional unions, amended by the law of August 3, 1924, the Decree of the Regent of August 23, 1948 and the law of 15 September 2006, is replaced by the following: «art.» 8. the union shall retain in his seat, for each calendar year expired, the following documents: 1 ° an account of revenues and expenditures and, if applicable, account operations made by the union in implementing article 2, paragraph 2, 1 ° to 5 °. These accounts are prepared in accordance with a model stopped by the King. They previously submitted for the approval of the General Assembly, after having been, during fifteen days, at the headquarters in the inspection of the members of the union; they are made public by the consent of the union;
2 ° a list as referred to in article 5 (1). A duplicate of the list is filed at the headquarters and at the registry of the Court of first instance, where everyone can take free communication or copy;
3 ° a declaration as referred to in article 5 (2). » CHAPTER 6. -Closures Section 1st.
-Prescription art. 10 the business closures Act of June 26, 2002, as last amended by the Act of April 12, 2011, it is inserted in an article 72/1 as follows: «art.» 72/1. § 1. The repetition of undue payments to the worker on the basis of articles 33, 35, 41, 47, 49 and 51 is prescribed by three years from the date on which the payment was made.
The period referred to in paragraph 1 is reduced to six months where the payment arises solely from an error of the Fund, which the worker could normally make account.
The time limit referred to in paragraph 1 is increased to five years where the undue payment has been made fraud, deceit or fraud of the worker.

§ 2. The decision of repetition is, under pain of nullity, be brought to the attention of the worker by registered letter to the post.
Under penalty of nullity, this letter refers:-the finding of undue payments;
-the total amount of restitution, as well as the method of calculation;
-the offence provisions which the payments were made;
-the limitation period under consideration and its rationale;
-the possibility to introduce an appeal before the labour court competent within a period of 30 days after the presentation of the registered letter to the worker, and this under penalty of foreclosure.
The filing of the registered mailing interrupts prescription. » Art. 11. article 10 applies to payments made after the entry into force of this section.
Section 2. -Deletion of the references to judicial administration art.
12. article 6 of the closures by companies act of June 26, 2002, amended by the law of 11 July 2006, is repealed.
S. 13. in article 35 of the same Act, amended by the law of 11 July 2006, § 3 is repealed.
S. 14. in article 36 of the same Act, amended by the law of 11 July 2006, § 3 is repealed.
S. 15. in article 61 of the Act, as amended by the Act of July 11, 2006, §§ 3 and 4 are repealed.
S. 16. in article 65, paragraph 2, of the Act, as amended by the law of July 11, 2006, the words "the Commissioner to stay", are repealed.
S. 17. in article 69 of the Act, as amended by the Act of 11 July 2006, section 6 is repealed.
S. 18. in article 19, 3 ° bis of the mortgage law of December 16, 1851, as amended by the law of July 11, 2006, the words ", § 3 and § 4" are repealed.
CHAPTER 7. -Redundancies collective art. 19. in article 64, 3 °, of the law of February 13, 1998, relating to the provisions for employment, "June 28, 1966 relating to the compensation of workers dismissed in the event of closure of companies" shall be replaced by the words "26 June 2002 relating to the closure of businesses".
S. 20. in article 65 of the same Act, the words "or judicial composition with assignment of assets" are repealed.
CHAPTER 8. -Sunday rest art. 21. in article 66 of the law of 16 March 1971 on work, the following changes are made: 1 22 ° ° is replaced by the following: ' 22 ° means of locomotion rental companies ';
2 ° 29 ° is repealed.
CHAPTER 9. -Amendment of the Act of June 6, 2010 introducing the penal Code Office art. 22. article 111 of the Act of June 6, 2010, introducing the social Criminal Code, is supplemented by a paragraph worded as follows: ' by way of derogation from paragraph 1: 1 ° the purposes of article 189 of the Criminal Code social is suspended until June 30, 2015 at midnight;
2 ° article 56, paragraph 1, 1, and paragraph 2 and article 57 of the Act of 5 December 1968 on collective labour agreements and joint committees, repealed by article 109, 20 °) and c), of this Act, have recovered until June 30, 2015 at midnight;
3 ° the application of the transitional provision in article 110 of this Act is extended until June 30, 2015, at midnight. » Art.
23. This chapter enter into force the day of the publication of this Act in the Moniteur belge.

CHAPTER 10. -Amendment of the law of 29 June 1981 laying down the General principles of social security for employed persons art. 24. in article 38, § 3E, of the law of 29 June 1981 laying down the General principles of social security for wage-earners, as last amended by the Act of December 28, 2011, the following changes are made: 1 ° a paragraph is inserted between paragraphs 1 and 2, worded as follows: "the King may, by Decree deliberated in the Council of Ministers and after the opinion of the national labour Council , determine, for full-time workers whose declared work amounts to less than 5 days per week, the terms on the basis of which declared days are taken into account for a period corresponding to the normal hours of work full time. »;
2 ° paragraph 2 former, which becomes article 3, is supplemented as follows: «, which is intended for the overall management»;
3 ° in 4 former paragraph which became paragraph 5, the words "during the calendar year in question" are replaced by the words "in the course of the year calendar before the year of submission of the annual fee";
4 ° 5 former paragraph which became paragraph 6, is replaced by the following: the amount of the contribution is calculated by the following formula: ((a-b) + (a - c) + (a - d) + (a - e) + (a - f)) * n where - a = the total number of days of temporary unemployment under the lack of work for economic reasons that have been declared by the employer for each worker or apprentice subject to laws relating to annual holidays for employees coordinated on 28 June 1971, which was occupied during the period referred to in paragraph 5;
-b = 110;
-c = 130;
-d = 150;
-e = 170;
-f = 200;
-n = a lump sum amounting to 20 EUR, being understood that if the operation (a - b), (a - c), (a - d), (a - e) of (a - f) produced a negative result, this result is not taken into account in the formula.
5 ° a paragraph worded as follows is inserted between paragraph 5 former which becomes paragraph 6, and article 6, which becomes paragraph 8: "the King may, by.

Decree deliberated in the Council of Ministers, after assessment under the last paragraph and after receiving the opinion of the national Council of labour, the parameters referred to in paragraph 6. Orders made under this paragraph must be confirmed no later than 12 months after their publication. »;
6 ° in the 6 former paragraph, which becomes paragraph 8, the word "fifth" is replaced by "sixth";
7 ° a paragraph worded as follows is inserted between paragraph 8 former, which becomes paragraph 10, and article 9 former, which becomes paragraph 12: «On the proposal of the JAB for the construction, the King may, by royal decree deliberated in the Council of Ministers and after advice of the national labour Council, declare application system of the assessment provided for in paragraph 6, for employers who belong to the aforementioned joint commission.»;
8 ° 10 former paragraph which became paragraph 13, is completed as follows: «The national social security Office (ONSS) is responsible for the transmission of this recipe to the national Office for annual vacation.»;
9 ° the following paragraph is hereby added five paragraphs, worded as follows: "Employment Minister may, after consultation with the Advisory Committee referred to in article 18, § 1, of the royal decree of 3 May 2007 regulating the regime of unemployment with complement of enterprise on the recognition of a company in difficulty, decide as part of a recognition referred to in article 14 of the same Decree of May 3, 2007. reduce by half the annual fee for the year of recognition and possibly the following year. Collective Labour Relations Branch shall immediately communicate decisions to the national Office for social security and every three months at the national Council of labour.
The King may, by Decree deliberated in the Council of Ministers on proposal and after receiving the opinion of the joint commission, provide a temporary waiver of the annual membership fee for one or more sectors which are economically at risk. The King determines by order deliberated in Council of Ministers and after receiving the opinion of the Committee of management of the national employment agency, what he meant by "economic situation at risk", the procedure for the granting of the waiver temporary derogation and its control.
Collective Labour Relations Branch shall immediately communicate decisions to the national Office for social security and every three months at the national Council of labour.
The King may, in exceptional economic circumstances, by Decree deliberated in the Council of Ministers on the proposal or after the opinion of the national labour Council, provide a temporary general derogation.
The national Council of labour proceeded to the assessment of the rules provided for by this subsection for September 30, 2014. » Art. 25. This chapter enter into force the day of the publication of this Act in the Moniteur belge.
CHAPTER 11. -Allocations familiales s. 26. article 44A of laws coordinated on 19 December 1939 relating to family allowances for employed persons, inserted by the royal decree of 10 December 1996 and amended by the Act of 3 May 1999, the royal decree of 11 December 2001 and the law of April 27, 2007, is repealed, except against children referred to in article 63, paragraph 1, 2 ° , of these laws as it existed before have been amended by the law of 27 February 1987 concerning allowances for persons with disabilities.
S. 27 article the same laws 44ter, inserted by the Act of June 8, 2008 and amended by Royal Decrees of August 21, 2009 and July 18, 2013, is replaced by the following: «art.» 44ter. § 1.
The amounts referred to in articles 40 and 50A shall be increased by an annual age supplement of: has) 20.92 euros for a child who has not yet reached the age of 5 years on 31 December of the calendar year preceding that in which this supplement is due;
(b) 44.40 euros for a child under 5 years at 31 December of the calendar year preceding that in which this annual supplement is due and has not yet reached the age of 11 years on that date;
(c) 62.16 euros for a child aged 11 years at December 31 of the calendar year preceding that in which this annual supplement is due and has not yet reached the age of 17 years at that date;
d) 83,68 euros for a child is receiving under section 62 or article 63 such that written since its amendment by the law of 27 February 1987, 17 years old at December 31 of the calendar year preceding that in which this supplement is due.
§ 2. By way of derogation to the § 1, in regards to children not receiving a supplement referred to in articles 41, 42bis, 47 or 50B or the rate referred to in article 50A, the amount of the increase is set at: 1 ° for the year 2013: a) 16.67 euros for a child who has not yet attained the age of 5 years December 31 of the calendar year preceding that in which this supplement is due;
(b) 37.89 euros for a child under 5 years at 31 December of the calendar year preceding that in which this annual supplement is due and has not yet reached the age of 11 years on that date;
(c) 53.05 euros for a child aged 11 years at December 31 of the calendar year preceding that in which this annual supplement is due and has not yet reached the age of 17 years at that date;
d) 72 euro for a child is receiving under section 62 or article 63 such that written since its amendment by the law of 27 February 1987, 17 years old at December 31 of the calendar year preceding that in which this supplement is due.
2 ° from the year 2014: a) 15.16 euros for a child who has not yet attained the age of 5 years on 31 December of the calendar year preceding that in which this supplement is due;
(b) 32.59 euros for a child under 5 years at 31 December of the calendar year preceding that in which this annual supplement is due and has not yet reached the age of 11 years on that date;
(c) 45.47 euros for a child aged 11 years at December 31 of the calendar year preceding that in which this annual supplement is due and has not yet reached the age of 17 years at that date;
d) 60,63 euros for a child is receiving under section 62 or article 63 such that written since its amendment by the law of 27 February 1987, 17 years old at December 31 of the calendar year preceding that in which this supplement is due.
§ 3. The amounts referred to in §§ 1 and 2 increase the family allowances for the month of July. Supplements referred to in articles 41, 42bis, 47 or 50B or the rate referred to in article 50A, due for the month of July to determine them the application of § 1. » Art. 28. the royal decree of July 18, 2013, altering the amounts referred to in article 44ter of December 19, 1939 coordinated laws on family allowances for wage-earners is repealed.
S. 29. article 26 comes into force July 31, 2013. Articles 27 and 28 shall take effect June 30, 2013.
» CHAPTER 12. -Drug art. 30. on 1 January and 1 July of each year, with the exception of the specialties included in reimbursement I.10.1, I.10.2, V.8.1, VII.9, VII.10 and XXII groups, prices, and the basics of reimbursement for biological medicinal products, as defined by Directive 2001/83 / EC of the European Parliament and of the Council of 6 November 2001 on the Community code relating to medicinal products for human use chapters I, II, and IV of annex Ire of the list attached to the royal decree of 21 December 2001 laying down the procedures, time limits and conditions for intervention of the mandatory health care and insurance benefits in the cost of proprietary medicinal products, which, in the course of the previous half, each active ingredient appears in a specialty which was refundable for the first time there are more than eighteen years or for which a medicinal product authorised in accordance with in article 6bis, § 1, paragraph 8, of the law of 25 March 1964 on medicines, containing the same active ingredient or the same active ingredients, is registered during the previous six months, in the list referred to in article 35A of the Act on compulsory insurance health care and benefits, co-ordinated on 14 July 1994, and is not unavailable within the meaning of article 72bis , § 1bis, of the same law are reduced by 7.5 sq. ft.
The King may exempt certain biological drugs of the reduction provided for in paragraph 1.
S. 31. in article 35B, § 1, paragraph 4, of the law on compulsory insurance health care and benefits, co-ordinated on 14 July 1994, amended by the laws of the April 25, 2007, December 22, 2008, December 22, 2008, December 23, 2009, December 10, 2009, 29 December 2010 and February 17, 2012, the number "31" is replaced by "32.5".
S. 32. article 35b of the Act, as last amended by the Act of February 17, 2012, is supplemented by a paragraph 9 read as follows: ' ' § § 9 9 From 1 January 2014: a) the basis of reimbursement of specialties for which the intervention of the insurance does not represent 100 per cent of the basis of reimbursement and for which a new basis of reimbursement was fixed before January 1, 2014, on the basis of the provisions of § 1, if necessary by the application of article 35quater, as well as proprietary products referred to in article 34 ((, 1st paragraph, 5 ° c), 2), containing the same active ingredient, is reduced by full right to 2.50 p.c. complementary;
b)

the basis of reimbursement of specialties for which the intervention of the insurance does not represent 100 per cent of the basis of reimbursement and for which a new basis of reimbursement was fixed before January 1, 2014, on the basis of the provisions of § 2 or § 2A, shall be reduced by full right of 0.9 p.c. complementary. » Art. 33. from 1 January 2014 to 31 December 2014, following implants and drug prices cannot be increased: 1 ° medicinal products referred to in article V9, 1 °, of the law of April 3, 2013 bearing insertion of book IV "Protection of competition" and book V "competition and price developments" in the Code of law economic and on insertion of book V-specific definitions and enforcement provisions to the Book IV and the V book, in book I of the Code of economic law;
2 ° refundable implants in the framework of insurance compulsory health care and allowances referred to in article 35 § 1 of the annex to the royal decree of 14 September 1984 establishing the nomenclature of health insurance compulsory health care and compensation benefits, and more specifically, implants of category 1, category 2 implants mentioned under a. "Orthopedics and Traumatology" and b. "Ophthalmology" and the heart valves of category 2 referred under g. "Thoracic surgery and Cardiology".
For price increase applications made between 1 January 2014 and December 31, 2014, the deadlines in article 5 § 2 of the Ministerial Decree of 29 December 1989 concerning the prices of reimbursable drugs, don't start to run from January 1, 2015.
On request of the holder of the marketing authorisation, the Minister that (a) the Economic Affairs in his or her attributions may grant a derogation from the blocking of the price in exceptional cases and provided specific reasons related to the profitability that are proven by the claimant so warrant. The Minister shall communicate its decision within 90 days to the applicant. If the information provided in support of the application are insufficient, it shall notify without delay to the applicant the details of additional information that are required and it takes its final decision within a period of 90 days from the receipt of the additional information. If the number of requests is exceptionally high, the period may be extended only once for 60 days. The applicant is informed of such an extension before the expiration of the unextended time limit.
CHAPTER 13. -Agency for medicines and for products of health article 34. article 13 of the law of 20 July 2006 relating to the creation and operation of the Federal Agency for medicines and health products, as amended by the law of December 22, 2008, is complemented by a § 6, as follows: ' ' § § 6 6 Annual authorization of agency spending is increased by an amount of 2.242.000 euros, after the agreement of the Minister of the Budget. The expenditure arising from this authorization will be covered by the financial reserves of the Agency. » CHAPTER 14. -Private heritage structures art.
35. article 2, § 1, of the 1992 income tax Code replaced by Act of August 10, 2001 and amended by the laws of the May 17, 2004, 15 December 2004, December 27, 2006-December 11, 2008, is complemented by 13 ° as follows: ' (13 ° by legal construction, means: has) a legal relationship created by an act of the founder or by a judicial decision. by which property or rights are placed under the control of an administrator to administer it in the interest of one or more beneficiaries or for a specific purpose. This legal relationship has the following characteristics:-the title to property or rights in question is established on behalf of the administrator or another person on behalf of the administrator;
-the legal construction goods constitute a distinct mass and are not part of the heritage of the administrator;
-the administrator is empowered and responsible for the obligation, of which he is accountable, to administer, manage or dispose of the assets according to the terms of the legal construction and the special rules imposed on the Director by law.
(b) a non-resident under article 227, 2 ° or 3 ° which, in pursuant to the provisions of the legislation of the country or jurisdiction where it is established is not subject to income tax or is submitted, on income of capital and goods movable to a tax regime significantly more advantageous than that which these revenues are subject in Belgium and the legal rights of the shares or shares are held in all or in part by an inhabitant of the Kingdom or which the beneficiary of the shares or the economic rights of goods and capital is an inhabitant of the Kingdom.
With regard to non-residents referred to in the preceding paragraph, a royal decree deliberated in the Council of Ministers determines the legal forms referred to countries or jurisdictions determined. This list is updated regularly by royal decree deliberated in the Council of Ministers. "" 14 ° by founder of the legal construction, means:-the physical person which incorporated it outside the exercise of his professional activity;
-either when it is constituted by a third party the person who brought goods and rights;
(-physical persons who have inherited directly or indirectly by the persons referred to in the previous indents, from the moment of death, unless such persons establish that they cannot themselves or their heirs, benefit at a time and in a manner any financial benefits or any kind granted by legal construction referred to in article 2, § 1, 13 °, a);
-either natural persons who hold of the shares or legal rights or economic rights over goods and capital held by a legal construction referred to in article 2, § 1; 13 °, b). » Art.
36. in article 307, § 1, of the same Code, amended by the royal decree of 20 December 1996 and the laws of 10 August 2001, 23 December 2009 and 27 December 2012, the following changes are made: 1 ° the following subparagraph is inserted between paragraphs 3 and 4: "the annual return to natural persons tax shall bear the indications of the existence of a legal construction which the taxpayer or his/her spouse. as well as children on the person which it exercises parental authority, in accordance with article 376 of the civil Code, is either a founder of legal construction, referred to in article 2 § 1, 14 °, or a person who has knowledge of its quality of beneficiary or potential of a legal construction recipient. » 2 ° in paragraphs 5 and 7 elders, who become respectively paragraphs 6 and 8, the words "paragraph 3" are replaced each time by the words "paragraph 5".
S. 37. articles 35 and 36 come into force from the 2014 tax year.
CHAPTER 15. -Taxes on income Section 1. -People physical arts. "" 38. in article 38, § 1, paragraph 1, 24 °, code taxes on revenues, 1992, replaced by the law of December 22, 2008, "2,200 euros" shall be replaced by the words "2695 euros" and "to the special assessment provided" shall be replaced by the words "the special assessment and the planned solidarity contribution'.
S. 39. in article 52, 9 °, of the same Code, replaced by the law of July 24, 2008, "to the planned special assessment" shall be replaced by the words "the special assessment and the planned solidarity contribution'.
S. 40. in article 14521, paragraph 1, of the same Code, replaced by the law of 21 December 1994, amended by the Act of 7 April 1999, the royal decree of July 13, 2001, and the laws of the 20 July 2001, December 22, 2003 and December 22, 2009, "up to a maximum of 1.810 EUR at most", shall be replaced by the words "to the extent of 920 EUR per taxpayer".
S. 41. article 178, § 6, of the same Code, inserted by the law of December 22, 2008, is replaced by the following: "§ § 6 6.» By way of derogation from § 2, paragraph 1, the amount referred to in article 38, § 1, paragraph 1, 24 °, is attached to the month of November 2012, 119.95 health index. This amount shall be adjusted on 1 January of each year in accordance with the following formula: the basic amount is multiplied by the index of health of the month of November of the year preceding the year during which the new amount shall be applicable and divided by the health of the month of November 2012 index. The amount so obtained is rounded to the higher euro. » Art. 42. article 40 is applicable to expenditures incurred from 1 July 2013.
By way of derogation from paragraph 1, the maximum budgeted amount 14521, paragraph 1 of the article, the Code of the 1999 income tax, as it existed before be amended by section 40 of this Act, may yet be taken into account for expenditures made before July 1, 2013.
Articles 38, 39 and 41 shall apply to the benefits paid or attributed as of 1 January 2013.
Section 2. -Persons morales sub-section 1. -Fairness Tax s. 43. in article 198, § 1, 1 °, of the 1992 income tax Code, as last amended by the Act of 27 December 2012, "article 219bis" shall be replaced by the words "articles 219bis and 219ter".
S. 44. article 207, paragraph 2, of the same Code, as last amended by the Act of December 27, 2012, is supplemented by the words ", or on dividends referred to in article 219ter."
S. 45. in article 218, § 1;

the same code inserted by the law of 24 December 2002, "is possibly increased" shall be replaced by the words "and the distinct contribution referred to in article 219ter are possibly increased."
S.
46. in part I, title III, chapter III, section II, of the same Code, it is inserted an article 219ter as follows: «art.» 219ter. § 1. For the taxable period during which dividends are distributed within the meaning of article 18, paragraph 1, 1 ° to 2 ° bis, a separate contribution is established and calculated according to the provisions of the following paragraphs below.
This separate assessment is independent, and is applicable, complementary to other charges which are due under other provisions of this Code or, where appropriate, in the context of the implementation of legal provisions.
§ 2. The basis of this separate contribution consists of the positive difference between gross dividends distributed for the taxable period, and, on the other hand, final taxable income which is in fact subject to the tax rate on corporations referred to in sections 215 and 216.
§ 3. The tax base so established is reduced by the portion of distributed dividends that is levied previously taxed reserves, and at the latest during the 2014 tax year. For the purposes of the reduction, taking account of already taxed reserves will be in priority on the last introduced reserves.
For the 2014 tax year, dividends distributed during the same tax year can never be considered as reservations taxed of this same year.
§ 4. The resulting balance is then limited by a percentage which expresses the ratio between:-firstly, in the numerator, deduction of carried-over losses actually for the taxable period and actually deduction for risk capital for the same taxable period, and, - secondly, the denominator, the taxable income of the taxable period excluding write-downs supplies and exempt capital gains.
§ 5. The base determined in accordance with the preceding paragraphs may be limited or restricted in any other way.
§ 6. The separate contribution is equal to 5 per cent of the amount thus calculated.

§ 7. Companies that, based on article 15 of the Code of corporations, are considered to be smaller companies for the tax year related to the taxable period in which the dividends are distributed, are not subject to the said assessment. ».
S. 47. article 233 of the same Code, as last amended by the Act of 11 May 2007, is supplemented by a paragraph as follows: "in addition, separate is assessed according to the rules laid down in article 219ter.".
For the purposes of this measure, in relation to Belgian institutions, "distributed dividends", means the part of gross dividends distributed by the company that corresponds to the positive part of the accounting result of the Belgian establishment in the overall accounting result of society. » Art.
48. article 246, paragraph 1, of the same Code, as last amended by the law of March 29, 2012, is complemented by a 3 ° as follows: «3 ° without prejudice to the application of article 218, the separate assessment referred to in article 233, paragraph 3 °, is calculated at the rate of 5 p.c. ' s. "49. in article 463bis, § 1, 1 °, of the same Code, as last amended by the law of May 11, 2007, the words 219bis and 246, paragraph 1, 2 ° shall be replaced by the words 219bis, 219ter" and 246, paragraph 1, 2 ° and 3 °. » Art.
50. in article 2757 of the same Code, as last amended by the Act of 7 November 2011, it is inserted, between paragraphs 3 and 4, a paragraph worded as follows: «the King can increase the percentage referred to in paragraph 3 by Decree deliberated in the Council of Ministers for the employers referred to in this article which either are considered to be smaller companies on basis of article 15 of the Code of corporations , or are individuals who comply mutatis mutandis, to the criteria of article 15. The King will seize the legislative chambers, immediately if they are met, if not at the outset of them more next session, a draft Act, confirmation of orders made pursuant to this paragraph. » Art. 51. articles 43 to 49 come into force from the 2014 tax year.
Any modification from June 28, 2013, at the date of closure of the annual accounts has no impact for the implementation of the measures contained in this sub-section.
Article 50 shall apply to remuneration paid or attributed as of 1 January 2014.
Sub-section 2. -Provisions various arts. 52A article 19A of the same Code, inserted by the Act of 27 December 2005, as amended by the laws of the December 21, 2009, May 19, 2010 and December 13, 2012, is amended as follows: 1 ° to the § 1, paragraph 6, is repealed: 2 ° article is supplemented by a paragraph 3, as follows: "§ § 3 3» By way of derogation to the § 1, paragraph 1, in relation to the undertakings for collective investment in transferable securities without a European passport, to which the § 1 shall apply only from 1 July 2013, the interest comprised in the amount that corresponds to obtained revenues are calculated from July 1, 2008.
When the Manager of an undertaking for collective investment in transferable securities which has its headquarters in a Member State of the EEA European and who lacks the European passport, is not able to determine the taxable amount in accordance with the § 1, paragraph 4, the calculation of the interest comprised in the amount received is directed, by way of derogation to the § 1, paragraphs 1 and 4 on the basis of a fictitious rate of annual return attached to 3 s.f. to be applied to the investment value of claims referred to the § 1, paragraph 5, for the period of detention of between 1 July 2008 and 1 July 2013.
The amount so determined is reduced the proportion of interest where appropriate has already been distributed.
For the purposes of paragraph 1, the words "1 July 2005" in § 2, paragraph 2, shall be read as "July 1, 2008".
» Art. 53. in article 185bis, § 2 of the same Code, inserted by the Act of 27 December 2006 the following changes are made: 1 ° "of companies and organizations" shall be replaced by the words "pension funding agencies";
2 ° the subsection is supplemented by two paragraphs, worded as follows: "the provisions of articles 202 to 205, section 279 with respect to the withholding tax withheld on dividends of Belgian origin and articles 285 to 289, are not applicable in the head of investment companies referred to the § 1.»
Where shares in a compartment of an investment firm referred to in the second subparagraph are exclusively held by a funder of pensions referred to in the first subparagraph, the provisions of paragraph 1 apply to the investment company in relation to this compartment. » Art. 54 article 225, paragraph 2, 6 °, replaced by the royal decree of 20 December 1996, the words "at the rate of 15 per cent" shall be replaced by the words "at the rate of 25 sq. ft."
S.
55. article 52 produced its effects on July 1, 2013.
Articles 53 and 54 shall apply from the 2014 tax year.
Section 3. -Aid for agriculture s.
56. in article 137, § 1, of the programme law of December 23, 2009, amended by the law of November 7, 2011, the words "for the years 2008 to 2012" are replaced by "during the years 2008 to 2014".
S. 57. in article 138, paragraph 1, of the Act, as amended by the law of November 7, 2011, the words "for the years 2008 to 2012" are replaced by "during the years 2008 to 2014".
S. 58. in article 139, § 1, paragraph 1, of the Act, as amended by the law of November 7, 2011, the words "for the years 2008 to 2012" are replaced by "during the years 2008 to 2014".
S. 59. article 141 of the Act, as amended by the law of November 7, 2011, is replaced as follows: «art.»
141. article 137 is applicable to subsidies in capital and interest paid in 2008, 2009, 2010, 2011, 2012, 2013 and 2014.
Section 138 is applicable to premiums paid in 2008, 2009, 2010, 2011, 2012, 2013 and 2014.
Article 139 is applicable to subsidies in capital and interest allocated in 2008, 2009, 2010, 2011, 2012, 2013 and 2014 and provided that such subsidies are notified at the earliest on 1 January 2008.
Article 140 is applicable for tax years 2008 and 2009. » CHAPTER 16. -The value added tax on art. 60. in article 44, § 1, of the Code of tax on the value added, replaced by the law of 28 December 1992 and amended by Act of 28 December 2011, 1 is repealed. » Art.
61. article 60 comes into force on January 1, 2014.
CHAPTER 17. -Excise duty Section 1st. -Alcohol article 62. in article 5 of the law of January 7, 1998, concerning the structure and rates of excise duty on alcohol and alcoholic beverages, as amended by the Act of June 26, 2002, the following changes are made: 1 ° in the § 1, the words "special excise duty: 0,9172 EUR" are replaced by the words "special excise duty: 1,0540 EUR";
2 ° in § 2, the amount "EUR 1,0907", "1,1403 EUR", "EUR 1,1899", "1,1899 EUR" and "EUR 1,2395" is replaced by "EUR 1,2097", "1,2633 EUR", "EUR 1,3168", "EUR 1,3208" and "1,3744 EUR" amounts.
S. 63. in section 9 of the Act, amended by law of June 26, 2002 and December 27, 2012, the following changes are made: 1 ° in the § 1, first indent, under the heading "wines", the words "right

"special excise: 52,7500 EUR" are replaced by the words "special excise duty: 56,9700 EUR";
2 ° in the § 1, second indent, under the heading "sparkling wines", the words "special excise duty: 180,5000 EUR" are replaced by the words "special excise duty: 194,9400 EUR";
3 ° in § 3, the words "a rate of special excise duty of EUR 16,7000" shall be replaced by the words 'a special 18,0360 EUR excise rate'.
S. 64. in article 12 of the same Act, amended by law of June 26, 2002 and December 27, 2012, the following changes are made: 1 ° in the § 1, first indent, under the heading "beverages", the words "special excise duty: 52,7500 EUR" are replaced by the words "special excise duty: 56,9700 EUR";
2 ° in the § 1, second indent, under the heading "beverages", the words "special excise duty: 180,5000 EUR" are replaced by the words "special excise duty: 194,9400 EUR";
3 ° in § 3, the words "a rate of special excise duty of EUR 16,7000" shall be replaced by the words 'a special 18,0360 EUR excise rate'.
S. 65 A section 15 of the Act, as amended by law of June 26, 2002 and December 27, 2012, the following changes are made: 1 ° in the § 1, "a special excise duty of EUR 44,0687" shall be replaced by the words "a special excise duty of EUR 52,9487";
2 ° in § 2, the words "a special excise duty of EUR 36,2002" shall be replaced by the words "a special excise duty of EUR 42,8642";
3 ° in § 3, a), the words "special excise duty: 113,5687 EUR" are replaced by the words "special excise duty: 128,0087 EUR";
(4° dans le § 3, b), the words "special excise duty: 133,4002 EUR" are replaced by the words "special excise duty: 147,8402 EUR '."
S. 66. in article 17 of the same Act, amended by laws on 26 June 2002, 20 July 2006 and 27 December 2012, the words "special excise duty: 1738,8958 EUR" are replaced by the words "special excise duty: 1895,8558 EUR".
S. 67. articles 62 to 66 come into force on August 5, 2013.
Section 2. -Products energy s.
68. article 419 of the programme act of 27 December 2004, as last amended by the programme act of June 17, 2013, is replaced as follows: «art.» 419. when they are released for consumption in the country, electricity and energy products below are subject to a rate of excise duty, fixed as follows: has) leaded petrol falling within CN codes 2710 11 31, 2710 11 51 and 2710 11 59:-excise duty: 245,4146 EUR per 1 000 litres at 15 ° C;
-special excise duty: 363,6238 EUR per 1 000 litres at 15 ° C;
-energy levy: 28,6317 EUR per 1 000 litres at 15 ° C;
(b) unleaded petrol falling within code NC 2710 11 49: i) high-sulphur or aromatics:-excise duty: 245,4146 EUR per 1 000 litres at 15 ° C;
-special excise duty: 354,5238 EUR per 1 000 litres at 15 ° C;
-energy levy: 28,6317 EUR per 1 000 litres at 15 ° C;
(ii) * with low sulphur and aromatics:-excise duty: 245,4146 EUR per 1 000 litres at 15 ° C;
-special excise duty: 339,5238 EUR per 1 000 litres at 15 ° C;
-energy levy: 28,6317 EUR per 1 000 litres at 15 ° C;
* with low sulphur content and in aromatic, completed at least 7% vol of bioethanol falling within CN code 2207 10 00 of an alcoholic strength by volume of at least 99% vol, pure or in the form of ETBE falling within CN code 2909 19 00, and which is not of synthetic origin:-excise duty: 245,4146 EUR per 1 000 litres at 15 ° C;
-special excise duty: 296,5739 EUR per 1 000 litres at 15 ° C;
-energy levy: 28,6317 EUR per 1 000 litres at 15 ° C;
c) unleaded petrol falling within CN codes 2710 11 41 and 2710 11 45: i) not mixed:-excise duty: 245,4146 EUR per 1 000 litres at 15 ° C;
-special excise duty: 339,5238 EUR per 1 000 litres at 15 ° C;
-energy levy: 28,6317 EUR per 1 000 litres at 15 ° C;
(ii) completed at least 7% vol of bioethanol falling within CN code 2207 10 00 of an alcoholic strength by volume of at least 99% vol, pure or in the form of ETBE falling within CN code 2909 19 00, and which is not of synthetic origin:-excise duty: 245,4146 EUR per 1 000 litres at 15 ° C;
-special excise duty: 296,5739 EUR per 1 000 litres at 15 ° C;
-energy levy: 28,6317 EUR per 1 000 litres at 15 ° C;
(d) kerosene falling within CN codes 2710 19 21 and 2710 19 25: i) used as fuel:-excise duty: 294,9933 EUR per 1 000 litres at 15 ° C;
-special excise duty: 303,2531 EUR per 1 000 litres at 15 ° C;
-energy levy: 28,6317 EUR per 1 000 litres at 15 ° C;
((ii) used as a fuel for industrial and commercial applications: * the large consuming with agreement or environmental permit enterprises (exclusively for the uses provided for in article 420, § 4, a) and b)):-excise duty: EUR 0 per 1 000 litres at 15 ° C;
-special excise duty: EUR 0 per 1 000 litres at 15 ° C;
-energy levy: 0 EUR per 1 000 litres at 15 ° C;
((companies with agreement or environmental permits (exclusively for the uses provided for in article 420, § 4, a) and b)):-excise duty: 9,2960 EUR per 1 000 litres at 15 ° C;
-special excise duty: 2,0440 EUR per 1 000 litres at 15 ° C;
-energy levy: 0 EUR per 1 000 litres at 15 ° C;
* other:-excise duty: 18,5920 EUR per 1 000 litres at 15 ° C;
-special excise duty: 4,0880 EUR per 1 000 litres at 15 ° C;
-energy levy: 0 EUR per 1 000 litres at 15 ° C;
(iii) used as fuel: professional consumption: * the large consuming with agreement or environmental permit enterprises:-excise duty: EUR 0 per 1 000 litres at 15 ° C;
-special excise duty: EUR 0 per 1 000 litres at 15 ° C;
-energy levy: 0 EUR per 1 000 litres at 15 ° C;
companies with agreement or environmental permit:-excise duty: EUR 0 per 1 000 litres at 15 ° C;
-special excise duty: EUR 0 per 1 000 litres at 15 ° C;
-energy levy: 9,6917 EUR per 1 000 litres at 15 ° C;
* other businesses:-excise duty: EUR 0 per 1 000 litres at 15 ° C;
-special excise duty: EUR 0 per 1 000 litres at 15 ° C;
-energy levy: 19,3833 EUR per 1 000 litres at 15 ° C;
non-professional consumer:-excise duty: EUR 0 per 1 000 litres at 15 ° C;
-special excise duty: EUR 0 per 1 000 litres at 15 ° C;
-energy levy: 19,3833 EUR per 1 000 litres at 15 ° C;
(e) gas oil falling within CN codes 2710 19 41, 2710 19 45 and 2710 19 49 with a content by weight of sulphur exceeding 10 mg/kg: i) used as fuel:-excise duty: 198,3148 EUR per 1 000 litres at 15 ° C;
-special excise duty: 229,4996 EUR per 1 000 litres at 15 ° C;
-energy levy: 14,8736 EUR per 1 000 litres at 15 ° C;
((ii) used as a fuel for industrial and commercial applications: * the large consuming with agreement or environmental permit enterprises (exclusively for the uses provided for in article 420, § 4, a) and b)):-excise duty: EUR 0 per 1 000 litres at 15 ° C;
-special excise duty: EUR 0 per 1 000 litres at 15 ° C;
-energy levy: 0 EUR per 1 000 litres at 15 ° C;
((companies with agreement or environmental permits (exclusively for the uses provided for in article 420, § 4, a) and b)):-excise duty: 9,2960 EUR per 1 000 litres at 15 ° C;
-special excise duty: 2,0440 EUR per 1 000 litres at 15 ° C;
-energy levy: 0 EUR per 1 000 litres at 15 ° C;
* other:-excise duty: 18,5920 EUR per 1 000 litres at 15 ° C;
-special excise duty: 4,0880 EUR per 1 000 litres at 15 ° C;
-energy levy: 0 EUR per 1 000 litres at 15 ° C;
(iii) used as fuel: professional consumption: * the large consuming with agreement or environmental permit enterprises:-excise duty: EUR 0 per 1 000 litres at 15 ° C;

-special excise duty: EUR 0 per 1 000 litres at 15 ° C;
-control fee: EUR 0 per 1 000 litres at 15 ° C;
-energy levy: 0 EUR per 1 000 litres at 15 ° C;
companies with agreement or environmental permit:-excise duty: EUR 0 per 1 000 litres at 15 ° C;
-special excise duty: EUR 0 per 1 000 litres at 15 ° C;
-control fee: EUR 5 per 1 000 litres at 15 ° C;
-energy levy: 4,2427 EUR per 1 000 litres at 15 ° C;
* other companies - excise duty: EUR 0 per 1 000 litres at 15 ° C;
-special excise duty: EUR 0 per 1 000 litres at 15 ° C;
-control fee: 10 EUR per 1 000 litres at 15 ° C;
-energy levy: 8,4854 EUR per 1 000 litres at 15 ° C;
non-professional consumer:-excise duty: EUR 0 per 1 000 litres at 15 ° C;
-special excise duty: EUR 0 per 1 000 litres at 15 ° C;
-control fee: 10 EUR per 1 000 litres at 15 ° C;
-energy levy: 8,4854 EUR per 1 000 litres at 15 ° C;
(f) gas oil falling within code NC 2710 19 41 with a content by weight of sulphur not exceeding 10 mg/kg: i) used as fuel: * unmixed:-excise duty: 198,3148 EUR per 1 000 litres at 15 ° C;
-special excise duty: 214,4996 EUR per 1 000 litres at 15 ° C;
-energy levy: 14,8736 EUR per 1 000 litres at 15 ° C;
* complete at least 5% theft EMAG falling within CN code 3824 90 99 and corresponding to the NBN-EN 14214 standard:-excise duty: 198,3148 EUR per 1 000 litres at 15 ° C;
-special excise duty: 193,1152 EUR per 1 000 litres at 15 ° C;
-energy levy: 14,8736 EUR per 1 000 litres at 15 ° C;
II) used as a fuel for industrial and commercial applications:

((* the undertaken intensive with agreement or environmental permits (exclusively for the uses provided for in article 420, § 4, a) and b)):-excise duty: EUR 0 per 1 000 litres at 15 ° C;
-special excise duty: EUR 0 per 1 000 litres at 15 ° C;
-energy levy: 0 EUR per 1 000 litres at 15 ° C;
((companies with agreement or environmental permits (exclusively for the uses provided for in article 420, § 4, a) and b)):-excise duty: 9,2960 EUR per 1 000 litres at 15 ° C;
-special excise duty: 2,0440 EUR per 1 000 litres at 15 ° C;
-energy levy: 0 EUR per 1 000 litres at 15 ° C;
* other:-excise duty: 18,5920 EUR per 1 000 litres at 15 ° C;
-special excise duty: 4,0880 EUR per 1 000 litres at 15 ° C;
-energy levy: 0 EUR per 1 000 litres at 15 ° C;
(iii) used as fuel: professional consumption: * the large consuming with agreement or environmental permit enterprises:-excise duty: EUR 0 per 1 000 litres at 15 ° C;
-special excise duty: EUR 0 per 1 000 litres at 15 ° C;
-control fee: EUR 0 per 1 000 litres at 15 ° C;
-energy levy: 0 EUR per 1 000 litres at 15 ° C;
companies with agreement or environmental permit:-excise duty: EUR 0 per 1 000 litres at 15 ° C;
-special excise duty: EUR 0 per 1 000 litres at 15 ° C;
-control fee: EUR 5 per 1 000 litres at 15 ° C;
-energy levy: 3,5511 EUR per 1 000 litres at 15 ° C;
* other businesses:-excise duty: EUR 0 per 1 000 litres at 15 ° C;
-special excise duty: EUR 0 per 1 000 litres at 15 ° C;
-control fee: 10 EUR per 1 000 litres at 15 ° C; : - energy levy: 7,1022 EUR per 1 000 litres at 15 ° C;
non-professional consumer - excise duty: EUR 0 per 1 000 litres at 15 ° C;
-special excise duty: EUR 0 per 1 000 litres at 15 ° C;
-control fee: 10 EUR per 1 000 litres at 15 ° C;
-energy levy: 7,1022 EUR per 1 000 litres at 15 ° C;
The entry into force of a rate 5,7190 EUR per 1 000 litres at 15 ° C for the energy levy may be fixed by royal decree deliberated in the Council of Ministers.
(g) heavy fuel oil falling within codes 2710 19 61 to 2710 19 69 NC: professional consumption: * the business intensive with agreement or environmental permit (excluding consumption to produce electricity):-excise duty: 0 EUR per 1000 kg;
-special excise duty: 0 EUR per 1000 kg;
-energy levy: 0 EUR per 1000 kg;
companies with agreement or environmental permit (excluding consumption to produce electricity):-excise duty: 6.50 EUR per 1000 kg;
-special excise duty: 1.6 EUR per 1000 kg;
-energy levy: 0 EUR per 1000 kg;
* other businesses (excluding consumption to produce electricity):-excise duty: 13 EUR per 1000 kg;
-special excise duty: 3.2 EUR per 1000 kg;
-energy levy: 0 EUR per 1000 kg;
* consumption to produce electricity - excise duty: 13 EUR per 1000 kg;
-special excise duty: 3.2 EUR per 1000 kg;
-energy levy: 0 EUR per 1000 kg;
non-professional consumer:-excise duty: 13 EUR per 1000 kg;
-special excise duty: 3.2 EUR per 1000 kg;
-energy levy: 0 EUR per 1000 kg;
(h) liquefied petroleum falling within codes 2711 12 11 to 2711 19 00: i) used as fuel:-excise duty: 0 EUR per 1000 kg;
-special excise duty: 0 EUR per 1000 kg;
-energy levy: 0 EUR per 1000 kg;
((ii) used as a fuel for industrial and commercial applications: * the large consuming with agreement or environmental permit enterprises (exclusively for the uses provided for in article 420, § 4, a) and b)):-excise duty: 0 EUR per 1000 kg;
-special excise duty: 0 EUR per 1000 kg;
-energy levy: 0 EUR per 1000 kg;
((businesses with agreement or environmental permits (exclusively for the uses provided for in article 420, § 4, a) and b)):-excise duty: 18,5920 EUR per 1000 kg;
-special excise duty: 3,5480 EUR per 1000 kg;
-energy levy: 0 EUR per 1000 kg;
* other:-excise duty: 37,1840 EUR per 1000 kg;
-special excise duty: 7,0960 EUR per 1000 kg;
-energy levy: 0 EUR per 1000 kg;
(iii) used as a fuel: professional consumption: * the large consuming with agreement or environmental permit enterprises:-excise duty: 0 EUR per 1000 kg;
-special excise duty: 0 EUR per 1000 kg;
-energy levy: for code NC 2711 13 butane: 0 EUR per 1000 kg;
for propane code NC 2711 12: 0 EUR per 1000 kg;
companies with agreement or environmental permit:-excise duty: 0 EUR per 1000 kg;
-special excise duty: 0 EUR per 1000 kg;
-energy levy: for butane CN code 2711 13: 9,2365 EUR per 1000 kg;
for CN code 2711 propane 12: 9,3703 EUR per 1000 kg;
* other businesses:-excise duty: 0 EUR per 1000 kg;
-special excise duty: 0 EUR per 1000 kg;
-energy levy: for butane CN code 2711 13: 18,4731 EUR per 1000 kg;
for CN code 2711 propane 12: 18,7407 EUR per 1000 kg;
non-professional consumer:-excise duty: 0 EUR per 1000 kg;
-special excise duty: 0 EUR per 1000 kg;
-energy levy: for butane CN code 2711 13: 18,4731 EUR per 1000 kg;
for CN code 2711 propane 12: 18,7407 EUR per 1000 kg;
(i) natural gas falling within code NC 2711 00 00 and 2711 21 00: i) used as fuel:-excise duty: 0 EUR per MWh (calorific value);
-special excise duty: 0 EUR per MWh (calorific value);
-energy levy: 0 EUR per MWh (calorific value);
((ii) used as a fuel for industrial and commercial applications: * the large consuming with agreement or environmental permit enterprises (exclusively for the uses provided for in article 420, § 4, a) and b)):-excise duty: 0 EUR per MWh (calorific value);
-special excise duty: 0 EUR per MWh (calorific value);
-energy levy: 0 EUR per MWh (calorific value);
((companies with agreement or environmental permits (exclusively for the uses provided for in article 420, § 4, a) and b)):-excise duty: 0 EUR per MWh (calorific value);
-special excise duty: 0 EUR per MWh (calorific value);
-energy levy: 0 EUR per MWh (calorific value);
* other:-excise duty: 0 EUR per MWh (calorific value);
-special excise duty: 0 EUR per MWh (calorific value);
-energy levy: 0 EUR per MWh (calorific value);
(iii) used as fuel: professional consumption: * the large consuming with agreement or environmental permit enterprises:-excise duty: 0 EUR per MWh (calorific value);
-special excise duty: 0 EUR per MWh (calorific value);
-energy levy: 0 EUR per MWh (calorific value);
companies with agreement or environmental permit:-excise duty: 0 EUR per MWh (calorific value);
-special excise duty: 0 EUR per MWh (calorific value);
-energy levy: 0,0942 EUR per MWh (calorific value);
* other businesses:-excise duty: 0 EUR per MWh (calorific value);
-special excise duty: 0 EUR per MWh (calorific value);
-energy levy: 0,9889 EUR per MWh (calorific value);
non-professional consumer:-excise duty: 0 EUR per MWh (calorific value);
-special excise duty: 0 EUR per MWh (calorific value);
-energy levy: 0,9889 EUR per MWh (calorific value);
(j) hard coal, coke and lignite falling within CN codes 2701, 2702 and 2704:-excise duty: 0 EUR per 1000 kg;
-special excise duty: 8,6526 EUR per 1000 kg;
-energy levy: 3 EUR per 1000 kg;
(k) power of the NC 2716 code: professional consumption: provided to an end-user connected to the transmission or distribution network with the nominal voltage greater than 1 kV, including an end user identified as a client to a client high voltage:-excise duty: 0 EUR per MWh.
-special excise duty: 0 EUR per MWh.
-energy levy: 0 EUR per MWh.
provided to an end-user connected to the transmission or distribution system which the nominal voltage is equal to or less than 1 kV: * the large consuming with agreement or environmental permit enterprises:-excise duty: 0 EUR per MWh.
-special excise duty: 0 EUR per MWh.
-energy levy: 0 EUR per MWh.
companies with agreement or environmental permit:-excise duty: 0 EUR per MWh.
-special excise duty: 0 EUR per MWh.
-energy levy: 0,9544 EUR per MWh.
* other businesses:-excise duty: 0 EUR per MWh.
-special excise duty: 0 EUR per MWh.
-energy levy: 1,9088 EUR per MWh.
non-professional consumer:-excise duty: 0 EUR per MWh.
-special excise duty: 0 EUR per MWh.
«- energy levy: 1,9088 EUR per MWh. "art. 69. article 68 comes into force August 1, 2013.
CHAPTER 18. -Changes of the Code of inheritance article 70 A article 161ter, 2 °, of the Code of inheritance,

inserted by the Act of 22 July 1993, amended by the royal decree of July 13, 2001 and the laws of 5 August 2003, 22 December 2003 and 17 June 2013, the following changes are made: 1 ° the rate '0,0965 BW' is replaced by the rate "0,1200 p.c."; "
2 ° the rate "0,0925 BW" is replaced by '0,1929 BW' rate.
S. 71. the payment, to no later than September 30, 2013, by credit institutions, of the annual fee established by article 161bis of the Code of rights of succession and payable January 1, 2013, is considered have occurred March 31, 2013 for the part is subject to the provisions of the law of June 17, 2013, tax and financial provisions and provisions relating to sustainable development.
S. 72. the payment made by the undertakings for collective investment and insurance companies, of the supplement, resulting from the law of June 17, 2013 tax and financial provisions and provisions relating to sustainable development, of the annual fee established by article 161bis of the Code of inheritance and payable January 1, 2013, is considered have occurred March 31, 2013 when this payment took place actually no later than September 30, 2013.
S. 73. article 70, 1 ° produced its effects on 1 January 2013.
Article 70 (2), enter into force on January 1, 2014.
S. 74. the rate referred to in article 70, 1 ° increase is payable no later than September 30, 2013.
CHAPTER 19. -Amendment of the Code of rights and taxes art. 75. article 201/12 of the Code of duties and taxes various, inserted by the programme act of 22 June 2012, is replaced by the following: «art.» 201/12.
The tax rate is fixed at 0,0435 BW' s. 76. article 75 comes into force on January 1, 2014.
Promulgate this Act, order that it be under the seal of the State and published by le Moniteur.
Given to Brussels, July 30, 2013.
PHILIPPE by the King: the Prime Minister, E. DI RUPO. the Minister of the Interior, Ms. J. MILQUET. the Minister of Social Affairs and public health, Ms. L. ONKELINX the Minister of middle class and independents, Ms. S. LARUELLE. the Minister of Justice, Ms. A. TURTELBOOM. the Minister of employment, Ms. M. DE CONINCK Finance Minister , K. GARG. the Secretary of State for the fight against social and fiscal fraud J. CROMBEZ sealed with the seal of the State: the Minister of Justice, Ms. A. TURTELBOOM _ Note records of the House of representatives: Doc 53 2891 / (2012-2013): 001: Bill.
002 and 005: amendments.
006: Notice of the State Council.
007: Report.
008: Text adopted by the commission.
009: Notice of the State Council.
010: Amendment.
011: Text adopted in plenary meeting and transmitted to the Senate.
See also: compte rendu intégral: 16 and 17 July 2013.
The Senate documents: 5-2218-20112/2013: No. 1: project referred by the Senate.
Nos. 2 and 3: reports.
No. 4: Decision not to amend.
Annals of the Senate: July 18, 2013.