belgiquelex.be - Carrefour Bank of Legislation

30 JULY 2013. - Act on various provisions

PHILIPPE, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
CHAPTER 1^er. - General provision
Article 1^er. This Act regulates a matter referred to in Article 78 of the Constitution.
CHAPTER 2. - Termination at pension age or after
Art. 2. In Article 83, § 1^erParagraph 1^er, of the Act of 3 July 1978 on contracts of employment, as amended by the Acts of 20 July 1990 and 20 July 1991, the sentence "For civil aviation flight personnel, ages 65 and 60 are replaced by age 55." is repealed.
Art. 3. Notices notified prior to the coming into force of this chapter continue to be effective.
Art. 4. This chapter comes into force on the day of the publication of this Act to the Belgian Monitor.
CHAPTER 3. - Batellerie
Art. 5. The law of 1^er April 1936 on contracts for service of inland navigation vessels, last amended by the Act of 11 June 2011, is repealed.
From this repeal, the provisions of the Act of July 3, 1978 relating to contracts of work will apply to all contracts of engagement for the service of inland navigation vessels, both in progress and in the future.
Art. 6. Article 37, § 1^erof the Act of 3 July 1978 on labour contracts, as amended by the Acts of 7 November 1987 and 20 July 1991, is supplemented by a paragraph, as follows:
"By derogation from the previous paragraph, it is nevertheless possible, in the companies that come to the Joint Commission of the Wrestling, to notify the notice by the employer of writing to the worker. The worker's signature on the duplicate of this letter is only for receipt of the notification. »
CHAPTER 4. - Adoption leave
Art. 7. Section 87 of the Act of 1^er March 2007 with various provisions (III) is repealed.
Art. 8. Section 89 of the Act is repealed.
CHAPTER 5. - Professional unions
Art. 9. Section 8 of the Act of March 31, 1898 on professional unions, as amended by the Act of August 3, 1924, the Order of the Régent of August 23, 1948 and the Act of September 15, 2006, is replaced by the following:
“Art. 8. The union shall keep in its seat, for each calendar year expired, the following documents:
1° An account of its revenues and expenses and, if applicable, the account of the transactions made by the union pursuant to section 2, paragraph 2, 1° to 5°. These accounts are prepared in accordance with a model established by the King. They are before approval of the General Assembly, after having been, for fifteen days, at the headquarters for inspection of the members of the union; they are made public only of the consent of the union;
2° A list as referred to in Article 5, 1°. A double of the list shall be filed at the head office and at the court office of first instance, where each person may take a free communication or copy thereof;
3° A declaration as referred to in Article 5, 2°. »
CHAPTER 6. - Business closures
Section 1^re. - Prescription
Art. 10. In the Act of 26 June 2002 on business closures, last amended by the Act of 12 April 2011, an article 72/1 is inserted as follows:
"Art. 72/1. § 1^er. The repetition of unduly paid payments to the worker on the basis of sections 33, 35, 41, 47, 49 and 51 is prescribed by three years from the date the payment was made.
The deadline for paragraph 1^er is reduced to six months when the payment results only from an error of the Fund, which the worker could not normally realize.
The deadline for paragraph 1^er is increased to five years when the undue payment was made in the event of fraud, dol or fraudulent maneuvers of the worker.
§ 2. The rehearsal decision shall, under penalty of nullity, be notified to the worker by registered letter to the position.
In case of invalidity, this letter mentions:
- the finding of the undue;
- the total amount of the indu, as well as the method of calculation;
- the provisions in which payments were made;
- the limitation period taken into consideration and its justification;
- the possibility of bringing an appeal to the competent labour court within thirty days after the submission of the recommended fold to the worker, and this is hardly foreclosure.
The filing of the recommended fold at the post interrupts the prescription. »
Art. 11. Section 10 applies to payments made from the coming into force of this section.
Section 2. - Removal of references to judicial concordat
Art. 12. Section 6 of the Act of 26 June 2002 on business closures, as amended by the Act of 11 July 2006, is repealed.
Art. 13. In section 35 of the Act, amended by the Act of 11 July 2006, § 3 is repealed.
Art. 14. In section 36 of the Act, amended by the Act of 11 July 2006, § 3 is repealed.
Art. 15. In section 61 of the Act, amended by the Act of 11 July 2006, paragraphs 3 and 4 are repealed.
Art. 16. In section 65, paragraph 2, of the Act, as amended by the Act of July 11, 2006, the words "the Commissioner of the Stay" are repealed.
Art. 17. In section 69 of the Act, as amended by the Act of 11 July 2006, paragraph 6 is repealed.
Art. 18. In article 19, 3°bis, of the mortgage law of 16 December 1851, last amended by the law of 11 July 2006, the words ", § 3 and § 4" are repealed.
CHAPTER 7. - Collective dismissals
Art. 19. In section 64, 3°, of the Act of 13 February 1998 on provisions for employment, the words "June 28, 1966 on compensation for workers dismissed in the event of business closure" are replaced by the words "June 26, 2002 on business closures".
Art. 20. In section 65 of the Act, the words "or judicial concordat by abandonment of assets" are repealed.
CHAPTER 8. - Sunday deposit
Art. 21. In section 66 of the Labour Act of 16 March 1971, the following amendments are made:
1° 22° is replaced by the following:
"22° locomotion rental companies; »;
2° on the 29° is repealed.
CHAPTER 9. - Amendment of the Act of 6 June 2010 introducing the Social Criminal Code
Art. 22. Article 111 of the Act of 6 June 2010 introducing the Social Criminal Code is supplemented by a paragraph written as follows:
"By derogation from paragraph 1^er :
1° the application of section 189 of the Social Criminal Code is suspended until 30 June 2015 at midnight;
2° Article 56, paragraph 1^er, 1, and paragraph 2 and section 57 of the Act of 5 December 1968 on collective labour agreements and joint commissions, repealed by section 109, 20°, (a) and (c), of this Act, are reinstated until 30 June 2015 at midnight;
3° the application of the transitional provision referred to in section 110 of this Act is extended until June 30, 2015 at midnight. »
Art. 23. This chapter comes into force on the day of the publication of this Act to the Belgian Monitor.
CHAPTER 10. - Amendment of the Act of 29 June 1981 establishing the general principles of social security of wage workers
Art. 24. In Article 38, § 3sexies, of the Law of 29 June 1981 establishing the general principles of social security of employed workers, last amended by the Law of 28 December 2011, the following amendments are made:
1° a paragraph is inserted between subparagraphs 1^er and 2, as follows:
"The King may, by order deliberately in the Council of Ministers and after the advice of the National Labour Council, determine, for full-time workers whose declared work regime is less than 5 days a week, the terms on which declared days are taken into account for an equivalent duration corresponding to the normal full-time work period. »;
2° old paragraph 2, which becomes paragraph 3, is supplemented as follows:
", which is intended for Global Management. »;
3° in old paragraph 4, which becomes paragraph 5, the words "in the calendar year in question" are replaced by the words "in the course of the calendar year preceding the year of the annual contribution communication";
4° old paragraph 5, which becomes paragraph 6, is replaced as follows:
The amount of the contribution is calculated as follows:
((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 declared by the employer for each worker or apprentice subject to the laws relating to the annual holidays of employed workers, coordinated on June 28, 1971, which was occupied during the reference period referred to in the fifth paragraph;
- b = 110;
- c = 130;
- d = 150;
- e = 170;
- f = 200;
- n = a lump sum amount of EUR 20, on the understanding that if the operation (a - b), (a - c), (a - d), (a - e) of (a - f) produces a negative result, this result is not included in the formula;
5° a paragraph written as follows is inserted between the former paragraph 5, which becomes paragraph 6, and paragraph 6, which becomes paragraph 8:
"The King may, by order deliberately in the Council of Ministers, after the assessment referred to in the last paragraph and after notice of the National Labour Council, amend the parameters referred to in paragraph 6. Orders made under this subparagraph shall be confirmed no later than twelve months after publication. »;
6° in old paragraph 6, which becomes paragraph 8, the word "fifth" is replaced by the word "sixth";
7° a paragraph written as follows is inserted between paragraph 8 (former), which becomes paragraph 10, and paragraph 9 (former), which becomes paragraph 12:
"On the proposal of the Joint Construction Commission, the King may, by Royal Decree deliberated in the Council of Ministers and after the advice of the National Labour Council, declare to apply the system of calculating the contribution provided for in paragraph 6 to employers that fall within the aforementioned Joint Commission. »;
8° old paragraph 10, which becomes paragraph 13, is supplemented as follows:
"The National Social Security Office (ONSS) is responsible for transmitting this recipe to the National Annual Holidays Office. »;
9° the following paragraph shall be supplemented by five paragraphs, as follows:
"The Minister of Employment may, after notice of the advisory commission referred to in Article 18, § 1^er, of the Royal Decree of 3 May 2007 regulating the unemployment regime with an additional company on the recognition of a company in difficulty, deciding in the context of a recognition referred to in Article 14 of the same Order of 3 May 2007, to reduce by half the annual contribution for the year of recognition and possibly for the following year. The General Directorate of Collective Labour Relations shall forthwith communicate the decisions to the National Social Security Office and every three months to the National Labour Council.
The King may, by order deliberately in the Council of Ministers taken upon proposal and after advice from the Joint Commission, provide for a temporary waiver of the annual contribution for one or more sectors that are in an economic situation at risk. The King determines by order deliberately in the Council of Ministers and after the advice of the Management Committee of the National Employment Office, what must be heard by "risk economic situation", the procedure for granting the temporary exemption and its control.
The General Directorate of Collective Labour Relations shall communicate the decisions immediately to the National Social Security Office and every three months to the National Labour Council.
The King may, in exceptional economic circumstances, by order deliberately in the Council of Ministers taken on the proposal or after the advice of the National Labour Council, provide for a temporary general exemption.
The National Labour Council conducts the assessment of the regulations under this subsection for 30 September 2014. »
Art. 25. This chapter comes into force on the day of the publication of this Act to the Belgian Monitor.
CHAPTER 11. - Family allowances
Art. 26. Article 44bis of the co-ordinated laws of 19 December 1939 relating to family allowances for employed workers, inserted by the Royal Decree of 10 December 1996 and amended by the Law of 3 May 1999, the Royal Decree of 11 December 2001 and the Law of 27 April 2007, is repealed, except in respect of children referred to in section 63, paragraph 1^er, 2°, of these laws as it existed before being amended by the Act of 27 February 1987 concerning the allowances to persons with disabilities.
Art. 27. Section 44ter of the same Acts, inserted by the Act of 8 June 2008 and amended by the Royal Decrees of 21 August 2009 and 18 July 2013, is replaced by the following:
"Art. 44ter. § 1^er. The amounts referred to in sections 40 and 50bis are increased by an annual age supplement to:
(a) 20.92 euros for a child who has not yet reached the age of 5 on December 31 of the calendar year before that in which the supplement is due;
(b) Euro44.40 for a child who is 5 years of age at least December 31 of the calendar year prior to that in which the annual supplement is due and has not yet reached the age of 11 years at that date;
(c) Euro62.16 for a child aged 11 at least December 31 of the calendar year prior to that in which the annual supplement is due and has not yet reached the age of 17 at that date;
(d) 83.68 euros for a beneficiary child under section 62 or section 63 as written since its amendment by the Act of 27 February 1987, at least 17 years of age on December 31 of the calendar year prior to that in which the supplement is due.
§ 2. By derogation from § 1^erin respect of non-recipient children of a supplement referred to in sections 41, 42bis, 47 or 50ter or the rate referred to in section 50bis, the amount of the increase shall be determined to:
1° For the year 2013:
(a) Euro16.67 for a child who has not yet reached the age of 5 on December 31 of the calendar year before that in which the supplement is due;
(b) Euro37.89 for a child who is 5 years of age at least December 31 of the calendar year prior to that in which the annual supplement is due and has not yet reached the age of 11 years at that date;
(c) Euro53.05 for a child aged 11 at least December 31 of the calendar year prior to that in which the annual supplement is due and has not yet reached the age of 17 at that date;
(d) 72 euros for a beneficiary child under section 62 or section 63 as drafted since its amendment by the Act of 27 February 1987, at least 17 years of age on December 31 of the calendar year before that in which the supplement is due.
2° From 2014:
(a) Euro15.16 for a child who has not yet reached the age of 5 on December 31 of the calendar year before that in which the supplement is due;
(b) Euro32.59 for a child aged 5 years at least December 31 of the calendar year prior to that in which the annual supplement is due and which has not yet reached the age of 11 years at that date;
(c) Euro45.47 for a child aged 11 at least December 31 of the calendar year prior to that in which the annual supplement is due and has not yet reached the age of 17 at that date;
(d) Euro60.63 for a beneficiary child under section 62 or section 63 as drafted since its amendment by the Act of 27 February 1987, at least 17 years of age on December 31 of the calendar year prior to that in which the supplement is due.
§ 3. The amounts referred to in §§ 1^er and 2 increase family allowances due in July. The supplements referred to in sections 41, 42bis, 47 or 50ter or the rate referred to in section 50bis, due for the month of July, require the application of § 1^er. »
Art. 28. The Royal Decree of 18 July 2013 amending the amounts referred to in section 44ter of the coordinated laws of 19 December 1939 relating to family allowances for wage workers is repealed.
Art. 29. Section 26 comes into force on July 31, 2013. Articles 27 and 28 produce their effects on 30 June 2013. »
CHAPTER 12. - Drugs
Art. 30. 1^er January and 1^er July of each year, with the exception of specialties in reimbursement groups I.10.1, I.10.2, V.8.1, VII.9, VII.10 and XXII, the prices and bases for reimbursement of biological drugs, as defined by Directive 2001/83/EC of the European Parliament and of the Council of 6 November 2001 establishing a Community Code on Human Drugs, Chapter I^erII and IV of Appendix I^re of the list attached to the Royal Decree of 21 December 2001 setting out the procedures, deadlines and conditions for the intervention of compulsory health care insurance and compensation in the cost of pharmaceutical specialties, of which, in the course of the preceding semester, each active principle appears in a specialty that was repayable for the first time more than eighteen years ago or for which a pharmaceutical specialty authorized in accordance with Article 6bis, § 1^er, paragraph 8, of the Act of 25 March 1964 on medicines, containing the same active principle or the same active principles, shall be entered, in the course of the preceding semester, on the list referred to in section 35bis, of the Act respecting compulsory health care and allowances, coordinated on 14 July 1994, and is not unavailable within the meaning of section 72bis, § 1^erbis, the same law is diminished by 7.5 p.c.
The King may exempt certain biological drugs from the reduction provided for in paragraph 1^er.
Art. 31. In Article 35ter, § 1^er, paragraph 4, of the Compulsory Health Care Insurance Act, coordinated on 14 July 1994, amended by the Acts of 25 April 2007, 22 December 2008, 23 December 2009, 10 December 2009, 29 December 2010 and 17 February 2012, the number "31" is replaced by the number "32.5".
Art. 32. Section 35ter of the Act, last amended by the Act of 17 February 2012, is supplemented by a paragraph 9 as follows:
Ҥ 9. 1^er January 2014:
(a) the basis for the reimbursement of specialties for which the intervention of insurance does not represent 100 per cent of the reimbursement base and for which a new reimbursement base has been fixed before 1^er January 2014 on the basis of the provisions of § 1^er, if applicable by the application of section 35quater, as well as for the specialties referred to in article 34, paragraph 1^er, 5°, (c), 2), containing the same active principle, is reduced in full right by 2.50 p.c. additional;
(b) the basis for the reimbursement of specialties for which the intervention of insurance does not represent 100 per cent of the reimbursement base and for which a new reimbursement base has been fixed before 1^er January 2014 on the basis of the provisions of § 2 or § 2bis, is diminished in full right of 0.9 p.c. complementary. »
Art. 33. 1^er January 2014 until December 31, 2014, the following drug and implant prices cannot be increased:
1° the drugs referred to in article V9, 1°, of the Act of 3 April 2013 incorporating book IV "Protection of competition" and book V "Competition and price developments" in the Economic Law Code and inserting the definitions specific to Book V and the provisions of the law specific to Book IV and Book V, in Book I^er the Economic Law Code;
2° Reimbursable implants under compulsory health care insurance and allowances referred to in section 35, § 1^er, from the Schedule to the Royal Order of September 14, 1984 establishing the nomenclature of health benefits in compulsory health care and allowances, and more specifically, the implants of category 1, the implants of category 2 referred to in A. "Orthopaedics and traumatology" and B. "Ophthalmology" and the heart valves of category 2 referred to under G. "Thorm surgery".
For price increase requests introduced between 1^er January 2014 and December 31, 2014, the deadlines set out in Article 5, § 2, of the Ministerial Order of December 29, 1989 concerning the prices of refundable medicines, begin to run only from 1^er January 2015.
At the request of the holder of the marketing authorization, the Minister who has the Economic Affairs in his or her powers may grant an exemption to price blocking in exceptional cases and provided that specific reasons for profitability that are proven by the applicant justify it. The Minister shall notify the applicant within 90 days. If the information provided in support of the application is insufficient, the applicant shall promptly notify the applicant of the additional information required and shall make its final decision within 90 days of receipt of the additional information. If the number of requests is exceptionally high, the deadline can be extended once only 60 days. The applicant is informed of such an extension before the expiry of the initial period.
CHAPTER 13. - Medical and Health Products Agency
Art. 34. Section 13 of the Act of 20 July 2006 relating to the creation and operation of the Federal Agency for Drugs and Health Products, as amended by the Act of 22 December 2008, is supplemented by § 6, which reads as follows:
“§ 6. The Agency's annual spending authority is increased by EUR 2.242.000 after the agreement of the Minister of Budget. Expenses arising from this authorization will be covered by the Agency's financial reserves. »
CHAPTER 14. - Private heritage structures
Art. 35. Article 2, § 1^er, of the Income Tax Code 1992 replaced by the Act of 10 August 2001 and amended by the Acts of 17 May 2004, 15 December 2004, 27 December 2006 and 11 December 2008, is supplemented by the following 13°:
« 13° Legal construction means:
a) a legal relationship created by an act of the founder or by a judicial decision, by which or where property or rights are placed under the control of a director in order to administer them in the interest of one or more beneficiaries or for a specified purpose. This legal relationship has the following characteristics:
- the title of ownership of the property or rights in question shall be established on behalf of the administrator or another person on behalf of the administrator;
- the property of the legal construction is a separate mass and is not part of the property of the administrator;
- the administrator is vested in power and responsible for the obligation to report, administer, manage or dispose of the property according to the terms of legal construction and the specific rules imposed on the administrator by law.
(b) a non-resident referred to in Article 227, 2° or 3° that, under the provisions of the legislation of the country or the jurisdiction in which it is established, is not subject to or subject to income tax or is subject to it, on capital incomes and movable property to a tax regime significantly more beneficial than that to which these incomes are subject in Belgium and whose legal rights of the shares are held in whole or in part by
With respect to non-residents referred to in the preceding paragraph, a royal decree deliberated in the Council of Ministers determines the legal forms referred to for specific countries or jurisdictions. This list is updated regularly by royal decree deliberated in the Council of Ministers. »
« 14° By founder of the legal construction, we hear:
- the natural person who made it outside the exercise of his or her professional activity;
- the physical person who has brought property and rights to it by a third party;
- the natural persons who have inherited directly or indirectly from the persons referred to in the preceding dash, from the time of death, unless these persons establish that they will not be able to themselves or their heirs, shall, at any time and in any manner, benefit from financial benefits or any kind granted by the legal construction referred to in Article 2, § 1, 13°, a);
- physical persons who hold shares or shares of legal rights or economic rights on property and capital held by a legal construction referred to in Article 2, § 1^er; 13°, b). »
Art. 36. In Article 307, § 1^erthe same Code, as amended by the Royal Decree of 20 December 1996 and the Acts of 10 August 2001, 23 December 2009 and 27 December 2012, the following amendments are made:
1° the following paragraph is inserted between paragraphs 3 and 4:
"The annual tax return of natural persons must include references to the existence of a legal construction of which the taxpayer or his or her spouse, as well as the children on which he or she exercises parental authority, in accordance with Article 376 of the Civil Code, is either a founder of the legal construction referred to in Article 2, § 1^er, 14°, or a person who knows his or her status as a beneficiary or potential beneficiary of legal construction. »
2° in former paragraphs 5 and 7, which become paragraphs 6 and 8 respectively, the words "paragraph 3" are replaced by the words "paragraph 5".
Art. 37. Sections 35 and 36 come into force from the 2014 taxation year.
CHAPTER 15. - Income tax
Section 1^re. - Physical persons
Art. 38. In Article 38, § 1^erParagraph 1^er, 24°, of the Income Tax Code 1992, replaced by the Act of 22 December 2008, the words "2.200 euros" are replaced by the words "2.695 euros" and the words "to the special contribution provided" are replaced by the words "to the special contribution and the solidarity contribution planned".
Art. 39. In section 52, 9°, of the same Code, replaced by the Act of July 24, 2008, the words "to the special contribution planned" are replaced by the words "to the special contribution and the solidarity contribution planned".
Art. 40. In section 145²¹Paragraph 1^er, of the same Code, replaced by the Act of December 21, 1994, amended by the Act of April 7, 1999, the Royal Decree of July 13, 2001, and the Acts of July 20, 2001, December 22, 2003 and December 22, 2009, the words "up to a maximum of EUR 1.810", are replaced by the words "up to a maximum of EUR 920 per taxpayer".
Art. 41. Section 178, § 6, of the same Code, inserted by the Act of 22 December 2008, is replaced by the following:
“§ 6. By derogation from § 2, paragraph 1^erthe amount taken in Article 38, § 1^erParagraph 1^er, 24°, is attached to the health index of November 2012, 119,95. This amount is suitable for 1^er January of each year in accordance with the following formula: the basic amount is multiplied by the health index of the month of November of the year before that in which the new amount will be applicable and divided by the health index of November 2012. The amount thus obtained is rounded to the upper euro. »
Art. 42. Section 40 is applicable to expenditures made from 1^er July 2013.
Derogation from paragraph 1^erthe maximum amount provided for in section 145²¹Paragraph 1^er, the Income Tax Code 1999, as it existed before being amended by section 40 of this Act, may still be considered for expenditures made before 1^er July 2013.
Sections 38, 39 and 41 apply to benefits paid or awarded from 1^er January 2013.
Section 2. - Legal persons
Sub-section 1^re. - Fairness Tax
Art. 43. In Article 198, § 1^er, 1°, of the Income Tax Code 1992, last amended by the Act of 27 December 2012, the words "art. 219bis" are replaced by the words "sections 219bis and 219ter".
Art. 44. Section 207, paragraph 2, of the same Code, last amended by the Act of 27 December 2012, is supplemented by the words ", or the dividends referred to in section 219ter."
Art. 45. In Article 218, § 1^er, of the same Code, inserted by the law of 24 December 2002, the words "is eventually increased" are replaced by the words "and the separate contribution referred to in section 219ter may be increased".
Art. 46. In Part I, Title III, Chapter III, Section II, of the same Code, an article 219ter is inserted as follows:
"Art. 219ter. § 1^er. For the taxable period in which dividends are distributed within the meaning of section 18, paragraph 1^er, 1° to 2°bis, a separate contribution is established and calculated according to the provisions of the following paragraphs.
This separate assessment is independent of, and is, where appropriate, complementary to other taxations that are due under other provisions of this Code or, where applicable, within the framework of the implementation of specific legal provisions.
§ 2. The basis of this separate contribution is the positive difference between, on the one hand, the gross dividends distributed for the taxable period, and on the other hand, the final taxable result that is actually subject to the corporate tax rate referred to in sections 215 and 216.
§ 3. The taxable basis so established is reduced from the portion of the distributed dividends that is collected from previously taxed reserves, and no later than during the 2014 taxation year. For the application of this reduction, consideration of previously taxed reservations will be given priority on the last reservations introduced.
For the 2014 taxation year, dividends distributed during the same taxation year may never be considered as taxed reserves for the same taxation year.
§ 4. The balance obtained is then limited by a percentage that expresses the relationship between:
- on the one hand, to the numerator, the deduction of actual deferred losses for the taxable period and the deduction for at-risk capital actually operated for the same taxable period, and,
- on the other hand, to the denominator, the tax result of the taxable period excluding any reductions in value, provisions and surplus-values exempted.
§ 5. The basis determined in accordance with the preceding paragraphs may not be limited or reduced in any other way.
§ 6. The separate contribution is 5 p.c. of the amount calculated.
§ 7. Companies that, on the basis of section 15 of the Corporations Code, are considered small corporations for the taxation year related to the tax period in which the dividends are distributed, are not subject to that assessment. "
Art. 47. Section 233 of the same Code, last amended by the Law of 11 May 2007, is supplemented by a paragraph written as follows:
"In addition, a separate contribution is established according to the rules set out in section 219ter. For the application of this measure, with respect to Belgian establishments, "dividends distributed", the portion of the 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 the company. »
Art. 48. Article 246, paragraph 1^er, of the same Code, last amended by the Act of 29 March 2012, is supplemented by a 3° written as follows:
"3° without prejudice to the application of section 218, the separate contribution referred to in section 233, paragraph 3°, is calculated at the rate of 5 p.c."
Art. 49. In Article 463bis, § 1^er, 1°, of the same Code, last amended by the Law of 11 May 2007, the words 219bis and 246, paragraph 1^er, 2° are replaced by the words 219bis, 219ter" and 246, paragraph 1^erTwo and three. »
Art. 50. In section 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 that reads as follows:
"The King may increase the percentage provided for in paragraph 3 by order deliberately in the Council of Ministers for the employers referred to in this article who either are considered small companies on the basis of Article 15 of the Code of Companies, or are natural persons who meet mutatis mutandis according to the criteria of that Article 15. The King will seize the Legislative Chambers, immediately if they are gathered, if not at the opening of their next session, of a bill to confirm the orders made pursuant to this paragraph. »
Art. 51. Sections 43 to 49 come into force from the 2014 taxation year.
Any change made from June 28, 2013 to the closing date of the annual accounts shall not affect the implementation of the measures taken in this subsection.
Section 50 applies to remuneration paid or awarded from 1^er January 2014.
Sub-section 2. - Miscellaneous provisions
Art. 52. Section 19bis of the same Code, inserted by the Act of 27 December 2005, and amended by the Acts of 21 December 2009, 19 May 2010 and 13 December 2012, is amended as follows:
1° to § 1^erParagraph 6 is repealed:
2° the article is supplemented by a § 3, written as follows:
“§3. By derogation from § 1^erParagraph 1^er, with regard to collective securities institutions without European passport, to which § 1^er is applicable only from 1^er July 2013, the interest included in the amount that corresponds to the income earned is calculated as of July 1, 2008.
Where the manager of a group investment agency in securities that has its seat in a Member State of the European Economic Area and which does not have the European passport, is unable to determine the taxable amount in accordance with § 1^erparagraph 4, the calculation of interest included in the amount received shall be effected, by derogation from § 1^erParagraphs 1^er and 4, on the basis of an annual return fictitious rate set at 3 p.c. to apply to the investment value of the claims referred to in § 1^er, paragraph 5, for the period of detention between 1^er July 2008 and 1^er July 2013.
The amount determined is reduced by the " interest " which, if any, has already been distributed.
For the purposes of paragraph 1^er, words "1^er July 2005" in § 2, paragraph 2, must be read as "1^er July 2008". »
Art. 53. In section 185bis, § 2 of the same Code, inserted by the law of 27 December 2006, the following amendments are made:
1° the words "corporations and organizations" are replaced by the words " Pension Funding Agencies";
2° the paragraph shall be supplemented by two subparagraphs, as follows:
"The provisions of Articles 202 to 205 of Article 279 with respect to the movable pre-payment held on dividends of Belgian origin and Articles 285 to 289 are not applicable in the head of the investment companies referred to in § 1^er.
Where the shares in a compartment of an investment corporation referred to in the second paragraph are wholly owned by a pension fund organization referred to in the first paragraph, the provisions of the first paragraph apply to the investment corporation with respect to that compartment. »
Art. 54. In section 225, paragraph 2, 6, replaced by the Royal Decree of 20 December 1996, the words "at 15 p.c." are replaced by the words "at 25 p.c."
Art. 55. Article 52 produces its effects on 1^er July 2013.
Sections 53 and 54 are applicable from the 2014 taxation year.
Section 3. - Aid to agriculture
Art. 56. In Article 137, § 1^er, of the programme law of 23 December 2009, as amended by the law of 7 November 2011, the words "during the years 2008 to 2012" are replaced by "during the years 2008 to 2014".
Art. 57. In section 138, paragraph 1^er, of the same law, as amended by the law of November 7, 2011, the words "during the years 2008 to 2012" are replaced by "during the years 2008 to 2014".
Art. 58. In Article 139, § 1^erParagraph 1^er, of the same law, as amended by the law of November 7, 2011, the words "during the years 2008 to 2012" are replaced by "during the years 2008 to 2014".
Art. 59. Section 141 of the Act, as amended by the Act of November 7, 2011, is replaced as follows:
"Art. 141. Section 137 applies to capital and interest subsidies paid in 2008, 2009, 2010, 2011, 2012, 2013 and 2014.
Section 138 applies to premiums paid in 2008, 2009, 2010, 2011, 2012, 2013 and 2014.
Section 139 applies to capital and interest subsidies awarded in 2008, 2009, 2010, 2011, 2012, 2013 and 2014 and provided that such subsidies are notified as soon as 1^er January 2008.
Section 140 applies for the 2008 and 2009 taxation years. »
CHAPTER 16. - Value added tax
Art. 60. In Article 44, § 1^er, the Value Added Tax Code, replaced by the Act of 28 December 1992 and amended by the Act of 28 December 2011, the 1st is repealed. »
Art. 61. Section 60 comes into force on 1^er January 2014.
CHAPTER 17. - Cases
Section 1^re. - Alcool
Art. 62. In section 5 of the Act of 7 January 1998 concerning the structure and rates of excise rights on alcohol and alcoholic beverages, as amended by the Act of 26 June 2002, the following amendments are made:
1° in § 1^er, the words "Special excise right: 0,9172 EUR" are replaced by the words "Special excise right: 1,0540 EUR";
2° in § 2, the amounts "1,0907 EUR", "1,1403 EUR", "1,1899 EUR", "1,1899 EUR" and "1,2395 EUR" are replaced respectively by the amounts "1,2097 EUR", "1,2633 EUR", "1,3168 EUR", "1,3208 EUR" and "1,3744 EUR".
Art. 63. In section 9 of the Act, as amended by the Acts of 26 June 2002 and 27 December 2012, the following amendments are made:
1° in § 1^er, first dash, under the title " Quiet wines", the words "Special excise right: 52,7500 EUR" are replaced by the words "Special excise right: 56,9700 EUR";
2° in § 1^er, second dash, under the title "sparkling wines", the words "special excise right: 180,5000 EUR" are replaced by the words "special excise right: 194,9400 EUR";
3° in § 3, the words "a special excise rate of 16,7000 EUR" are replaced by the words "a special excise rate of 18,0360 EUR".
Art. 64. In section 12 of the Act, as amended by the Acts of 26 June 2002 and 27 December 2012, the following amendments are made:
1° in § 1^er, first dash, under the title "Non-smooth drinks", the words "Special excise right: 52,7500 EUR" are replaced by the words "Special excise right: 56,9700 EUR";
2° in § 1^er, second dash, under the title "smooth drinks", the words "special excise right: 180,5000 EUR" are replaced by the words "special excise right: 194,9400 EUR";
3° in § 3, the words "a special excise rate of 16,7000 EUR" are replaced by the words "a special excise rate of 18,0360 EUR".
Art. 65. In section 15 of the Act, as amended by the Acts of 26 June 2002 and 27 December 2012, the following amendments are made:
1° in § 1^er, the words "a special excise charge of EUR 44,0687" are replaced by the words "a special excise charge of EUR 52,9487";
2° in § 2, the words "a special excise right of 36,2002 EUR" are replaced by the words "a special excise right of 42,8642 EUR";
3° in § 3, a), the words "special excise right: 113,5687 EUR" are replaced by the words "special excise right: 128,0087 EUR";
4° in § 3, b), the words "Special excise right: 133,4002 EUR" are replaced by the words "Special excise right: 147,8402 EUR". "
Art. 66. In section 17 of the Act, amended by the Acts of 26 June 2002, 20 July 2006 and 27 December 2012, the words "special excise right: 1738,8958 EUR" are replaced by the words "special excise right: 1895,8558 EUR".
Art. 67. Sections 62 to 66 come into force on 5 August 2013.
Section 2. - Energy products
Art. 68. Section 419 of the Program Act of 27 December 2004, last amended by the Program Act of 17 June 2013, is replaced as follows:
"Art. 419. When they are put to consumption in the country, the following electricity and energy products are subject to an excise rate, as follows:
(a) leaded petrol under NC 2710 11 31, 2710 11 51 and 2710 11 59:
- excise fee: EUR 245,4146 per 1,000 litres at 15 °C;
- special excise fee: 363.6238 EUR per 1,000 litres at 15 °C;
- energy contribution: 28.6317 EUR per 1,000 litres at 15 °C;
(b) unleaded petrol under NC 2710 11 49:
(i) high sulphur and/or aromatic content:
- excise fee: EUR 245,4146 per 1,000 litres at 15 °C;
- special excise fee: 354,5238 EUR per 1,000 litres at 15 °C;
- energy contribution: 28.6317 EUR per 1,000 litres at 15 °C;
(ii)* with low sulphur and aromatic content:
- excise fee: EUR 245,4146 per 1,000 litres at 15 °C;
- Special excise fee: EUR 339,5238 per 1,000 litres at 15 °C;
- energy contribution: 28.6317 EUR per 1,000 litres at 15 °C;
** with low sulphur and aromatic content, supplemented to at least 7% vol of bioethanol under NC 2207 10 00 of a volumic alcoometric title of at least 99% vol, pure or in the form of EETBE under NC 2909 19 00, and not of synthetic origin:
- excise fee: EUR 245,4146 per 1,000 litres at 15 °C;
- special excise fee: EUR 296,5739 per 1,000 litres at 15 °C;
- energy contribution: 28.6317 EUR per 1,000 litres at 15 °C;
(c) unleaded petrol under NC 2710 11 41 and 2710 11 45:
(i) not mixed:
- excise fee: EUR 245,4146 per 1,000 litres at 15 °C;
- Special excise fee: EUR 339,5238 per 1,000 litres at 15 °C;
- energy contribution: 28.6317 EUR per 1,000 litres at 15 °C;
(ii) supplemented to not less than 7% vol of bioethanol under NC 2207 10 00 of a volumic alcoometric title of not less than 99% vol, pure or in the form of EBT under NC 2909 19 00, and not of synthetic origin:
- excise fee: EUR 245,4146 per 1,000 litres at 15 °C;
- special excise fee: EUR 296,5739 per 1,000 litres at 15 °C;
- energy contribution: 28.6317 EUR per 1,000 litres at 15 °C;
(d) lamping oil in NC 2710 19 21 and 2710 19 25:
(i) used as fuel:
- excise fee: EUR 294.9933 per 1,000 litres at 15 °C;
- special excise fee: 303,2531 EUR per 1,000 litres at 15 °C;
- energy contribution: 28.6317 EUR per 1,000 litres at 15 °C;
(ii) used as fuel for industrial and commercial uses:
* large consumer enterprises with agreement or environmental permit (exclusively for use under Article 420, § 4, (a) and (b)):
- excise fee: EUR 0 per 1,000 liters at 15 °C;
- special excise fee: EUR 0 per 1,000 litres at 15 °C;
- Energy contribution: EUR 0 per 1,000 litres at 15 °C;
* companies with agreement or environmental permit (exclusively for uses provided for in Article 420, § 4, (a) and (b)):
- excise fee: 9,2960 EUR per 1,000 liters at 15 °C;
- special excise fee: EUR 2.0440 per 1,000 liters at 15 °C;
- Energy contribution: EUR 0 per 1,000 litres at 15 °C;
* Other:
- excise fee: EUR 18.5920 per 1,000 liters at 15 °C;
- special excise fee: EUR 4.0880 per 1,000 litres at 15 °C;
- Energy contribution: EUR 0 per 1,000 litres at 15 °C;
(iii) used as fuel:
professional consumption:
* large consumer companies with environmental agreement or permit:
- excise fee: EUR 0 per 1,000 liters at 15 °C;
- special excise fee: EUR 0 per 1,000 litres at 15 °C;
- Energy contribution: EUR 0 per 1,000 litres at 15 °C;
* companies with agreement or environmental permit:
- excise fee: EUR 0 per 1,000 liters at 15 °C;
- special excise fee: EUR 0 per 1,000 litres at 15 °C;
- Energy contribution: 9,6917 EUR per 1,000 litres at 15 °C;
* other companies:
- excise fee: EUR 0 per 1,000 liters at 15 °C;
- special excise fee: EUR 0 per 1,000 litres at 15 °C;
- Energy contribution: EUR 19,3833 per 1,000 litres at 15 °C;
non-professional consumption:
- excise fee: EUR 0 per 1,000 liters at 15 °C;
- special excise fee: EUR 0 per 1,000 litres at 15 °C;
- Energy contribution: EUR 19,3833 per 1,000 litres at 15 °C;
(e) diesel fuel in NC codes 2710 19 41, 2710 19 45 and 2710 19 49 with a sulphur weight content exceeding 10 mg/kg:
(i) used as fuel:
- excise fee: EUR 198.3148 per 1,000 litres at 15 °C;
- special excise fee: EUR 229.4996 per 1,000 litres at 15 °C;
- Energy contribution: EUR 14.836 per 1,000 litres at 15 °C;
(ii) used as fuel for industrial and commercial uses:
* large consumer enterprises with agreement or environmental permit (exclusively for use under Article 420, § 4, (a) and (b)):
- excise fee: EUR 0 per 1,000 liters at 15 °C;
- special excise fee: EUR 0 per 1,000 litres at 15 °C;
- Energy contribution: EUR 0 per 1,000 litres at 15 °C;
* companies with agreement or environmental permit (exclusively for uses provided for in Article 420, § 4, (a) and (b)):
- excise fee: 9,2960 EUR per 1,000 liters at 15 °C;
- special excise fee: EUR 2.0440 per 1,000 liters at 15 °C;
- Energy contribution: EUR 0 per 1,000 litres at 15 °C;
* Other:
- excise fee: EUR 18.5920 per 1,000 liters at 15 °C;
- special excise fee: EUR 4.0880 per 1,000 litres at 15 °C;
- Energy contribution: EUR 0 per 1,000 litres at 15 °C;
(iii) used as fuel:
professional consumption:
* large consumer companies with environmental agreement or permit:
- excise fee: EUR 0 per 1,000 liters at 15 °C;
- special excise fee: EUR 0 per 1,000 litres at 15 °C;
- control fee: EUR 0 per 1,000 litres at 15 °C;
- Energy contribution: EUR 0 per 1,000 litres at 15 °C;
* companies with agreement or environmental permit:
- excise fee: EUR 0 per 1,000 liters at 15 °C;
- special excise fee: EUR 0 per 1,000 litres at 15 °C;
- control fee: EUR 5 per 1,000 litres at 15 °C;
- Energy contribution: EUR 4.2427 per 1,000 litres at 15 °C;
* other companies
- excise fee: EUR 0 per 1,000 liters at 15 °C;
- special excise fee: EUR 0 per 1,000 litres at 15 °C;
- control fee: EUR 10 per 1,000 litres at 15 °C;
- Energy contribution: EUR 8.4854 per 1,000 litres at 15 °C;
non-professional consumption:
- excise fee: EUR 0 per 1,000 liters at 15 °C;
- special excise fee: EUR 0 per 1,000 litres at 15 °C;
- control fee: EUR 10 per 1,000 litres at 15 °C;
- Energy contribution: EUR 8.4854 per 1,000 litres at 15 °C;
(f) gasoil of code NC 2710 19 41 of a sulphur content not exceeding 10 mg/kg:
(i) used as fuel:
* not mixed
- excise fee: EUR 198.3148 per 1,000 litres at 15 °C;
- special excise fee: EUR 214.4996 per 1,000 litres at 15 °C;
- Energy contribution: EUR 14.836 per 1,000 litres at 15 °C;
** completed up to at least 5% EMAG flight under NC 3824 90 99 and corresponding to NBN-EN 14214:
- excise fee: EUR 198.3148 per 1,000 litres at 15 °C;
- special excise fee: 193.1152 EUR per 1,000 litres at 15 °C;
- Energy contribution: EUR 14.836 per 1,000 litres at 15 °C;
(ii) used as fuel for industrial and commercial uses:
* large consumer enterprises with agreement or environmental permit (exclusively for use under Article 420, § 4, (a) and (b)):
- excise fee: EUR 0 per 1,000 liters at 15 °C;
- special excise fee: EUR 0 per 1,000 litres at 15 °C;
- Energy contribution: EUR 0 per 1,000 litres at 15 °C;
* companies with agreement or environmental permit (exclusively for uses provided for in Article 420, § 4, (a) and (b)):
- excise fee: 9,2960 EUR per 1,000 liters at 15 °C;
- special excise fee: EUR 2.0440 per 1,000 liters at 15 °C;
- Energy contribution: EUR 0 per 1,000 litres at 15 °C;
* Other:
- excise fee: EUR 18.5920 per 1,000 liters at 15 °C;
- special excise fee: EUR 4.0880 per 1,000 litres at 15 °C;
- Energy contribution: EUR 0 per 1,000 litres at 15 °C;
(iii) used as fuel:
professional consumption:
* large consumer companies with environmental agreement or permit:
- excise fee: EUR 0 per 1,000 liters at 15 °C;
- special excise fee: EUR 0 per 1,000 litres at 15 °C;
- control fee: EUR 0 per 1,000 litres at 15 °C;
- Energy contribution: EUR 0 per 1,000 litres at 15 °C;
* companies with agreement or environmental permit:
- excise fee: EUR 0 per 1,000 liters at 15 °C;
- special excise fee: EUR 0 per 1,000 litres at 15 °C;
- control fee: EUR 5 per 1,000 litres at 15 °C;
- Energy contribution: EUR 3.5511 per 1,000 litres at 15 °C;
* other companies:
- excise fee: EUR 0 per 1,000 liters at 15 °C;
- special excise fee: EUR 0 per 1,000 litres at 15 °C;
- control fee: EUR 10 per 1,000 litres at 15 °C;
- Energy contribution: EUR 7,1022 per 1,000 litres at 15 °C;
non-professional consumption
- excise fee: EUR 0 per 1,000 liters at 15 °C;
- special excise fee: EUR 0 per 1,000 litres at 15 °C;
- control fee: EUR 10 per 1,000 litres at 15 °C;
- Energy contribution: EUR 7,1022 per 1,000 litres at 15 °C;
The entry into force of a rate of EUR 5.7190 per 1,000 liters at 15°C for the energy contribution can be fixed by a royal decree deliberated in the Council of Ministers.
(g) heavy fuel under NC 2710 19 61 to 2710 19 69:
professional consumption:
* large consumer companies with environmental agreement or permit (excluding consumption to produce electricity):
- excise fee: EUR 0 per 1,000 kg;
- special excise fee: EUR 0 per 1,000 kg;
- energy contribution: EUR 0 per 1,000 kg;
* companies with agreement or environmental permit (excluding consumption to produce electricity):
- excise fee: EUR 6.50 per 1,000 kg;
- special excise fee: EUR 1.6 per 1,000 kg;
- energy contribution: EUR 0 per 1,000 kg;
* other companies (excluding consumption to produce electricity):
- excise fee: EUR 13 per 1,000 kg;
- special excise fee: EUR 3.2 per 1,000 kg;
- energy contribution: EUR 0 per 1,000 kg;
* consumption to produce electricity
- excise fee: EUR 13 per 1,000 kg;
- special excise fee: EUR 3.2 per 1,000 kg;
- energy contribution: EUR 0 per 1,000 kg;
non-professional consumption:
- excise fee: EUR 13 per 1,000 kg;
- special excise fee: EUR 3.2 per 1,000 kg;
- energy contribution: EUR 0 per 1,000 kg;
(h) liquefied petroleum gas under NC 2711 12 11-2711 19 00:
(i) used as fuel:
- excise fee: EUR 0 per 1,000 kg;
- special excise fee: EUR 0 per 1,000 kg;
- energy contribution: EUR 0 per 1,000 kg;
(ii) used as fuel for industrial and commercial uses:
* large consumer enterprises with agreement or environmental permit (exclusively for use under Article 420, § 4, (a) and (b)):
- excise fee: EUR 0 per 1,000 kg;
- special excise fee: EUR 0 per 1,000 kg;
- energy contribution: EUR 0 per 1,000 kg;
* companies with agreement or environmental permit (exclusively for uses provided for in Article 420, § 4, (a) and (b)):
- excise fee: EUR 18.5920 per 1,000 kg;
- special excise fee: EUR 3.5480 per 1,000 kg;
- energy contribution: EUR 0 per 1,000 kg;
* Other:
- excise fee: EUR 37.1840 per 1,000 kg;
- special excise fee: EUR 7.0960 per 1,000 kg;
- energy contribution: EUR 0 per 1,000 kg;
(iii) used as fuel:
professional consumption:
* large consumer companies with environmental agreement or permit:
- excise fee: EUR 0 per 1,000 kg;
- special excise fee: EUR 0 per 1,000 kg;
- Energy contribution:
for the NC code 2711 13: 0 EUR per 1,000 kg;
for propane of code NC 2711 12: 0 EUR per 1,000 kg;
* companies with agreement or environmental permit:
- excise fee: EUR 0 per 1,000 kg;
- special excise fee: EUR 0 per 1,000 kg;
- Energy contribution:
for the butane of code NC 2711 13 : 9,2365 EUR per 1,000 kg;
for propane of code NC 2711 12: 9,3703 EUR per 1,000 kg;
* other companies:
- excise fee: EUR 0 per 1,000 kg;
- special excise fee: EUR 0 per 1,000 kg;
- Energy contribution:
for the butane of code NC 2711 13: 18,4731 EUR per 1,000 kg;
for propane of code NC 2711 12: 18,7407 EUR per 1,000 kg;
non-professional consumption:
- excise fee: EUR 0 per 1,000 kg;
- special excise fee: EUR 0 per 1,000 kg;
- Energy contribution:
for the butane of code NC 2711 13: 18,4731 EUR per 1,000 kg;
for propane of code NC 2711 12: 18,7407 EUR per 1,000 kg;
(i) natural gas under NC 2711 00 and 2711 21 00:
(i) used as fuel:
- excise fee: EUR 0 per MWh (higher heat capacity);
- special excise fee: EUR 0 per MWh (higher heat capacity);
- energy contribution: EUR 0 per MWh (higher heat capacity);
(ii) used as fuel for industrial and commercial uses:
* large consumer enterprises with agreement or environmental permit (exclusively for use under Article 420, § 4, (a) and (b)):
- excise fee: EUR 0 per MWh (higher heat capacity);
- special excise fee: EUR 0 per MWh (higher heat capacity);
- energy contribution: EUR 0 per MWh (higher heat capacity);
* companies with agreement or environmental permit (exclusively for uses provided for in Article 420, § 4, (a) and (b)):
- excise fee: EUR 0 per MWh (higher heat capacity);
- special excise fee: EUR 0 per MWh (higher heat capacity);
- energy contribution: EUR 0 per MWh (higher heat capacity);
* Other:
- excise fee: EUR 0 per MWh (higher heat capacity);
- special excise fee: EUR 0 per MWh (higher heat capacity);
- energy contribution: EUR 0 per MWh (higher heat capacity);
(iii) used as fuel:
professional consumption:
* large consumer companies with environmental agreement or permit:
- excise fee: EUR 0 per MWh (higher heat capacity);
- special excise fee: EUR 0 per MWh (higher heat capacity);
- energy contribution: EUR 0 per MWh (higher heat capacity);
* companies with agreement or environmental permit:
- excise fee: EUR 0 per MWh (higher heat capacity);
- special excise fee: EUR 0 per MWh (higher heat capacity);
- energy contribution: EUR 0.0942 per MWh (higher heat capacity);
* other companies:
- excise fee: EUR 0 per MWh (higher heat capacity);
- special excise fee: EUR 0 per MWh (higher heat capacity);
- energy contribution: EUR 0.9889 per MWh (higher heat capacity);
non-professional consumption:
- excise fee: EUR 0 per MWh (higher heat capacity);
- special excise fee: EUR 0 per MWh (higher heat capacity);
- energy contribution: EUR 0.9889 per MWh (higher heat capacity);
(j) coal, coke and lignite of NC codes 2701, 2702 and 2704:
- excise fee: EUR 0 per 1,000 kg;
- special excise fee: EUR 8.6526 per 1,000 kg;
- Energy contribution: EUR 3 per 1,000 kg;
(k) Electricity of NC 2716:
professional consumption:
provided to a end user connected to the transport or distribution network whose nominal voltage is greater than 1 kV, including to a end user identified as a customer as a high voltage customer:
- excise fee: EUR 0 per MWh;
- special excise fee: EUR 0 per MWh;
- energy contribution: EUR 0 per MWh;
provided to a end user connected to the transport or distribution network whose nominal voltage is equal to or less than 1 kV:
* large consumer companies with environmental agreement or permit:
- excise fee: EUR 0 per MWh;
- special excise fee: EUR 0 per MWh;
- energy contribution: EUR 0 per MWh;
* companies with agreement or environmental permit:
- excise fee: EUR 0 per MWh;
- special excise fee: EUR 0 per MWh;
- energy contribution: EUR 0.9544 per MWh;
* other companies:
- excise fee: EUR 0 per MWh;
- special excise fee: EUR 0 per MWh;
- energy contribution: EUR 1.9088 per MWh;
non-professional consumption:
- excise fee: EUR 0 per MWh;
- special excise fee: EUR 0 per MWh;
- Energy contribution: EUR 1.9088 per MWh. »
Art. 69. Section 68 comes into force on 1^er August 2013.
CHAPTER 18. - Amendments to the Code of Succession Rights
Art. 70. In section 161ter, 2°, of the Code of Succession Rights, inserted by the Act of 22 July 1993, amended by the Royal Decree of 13 July 2001 and by the Acts of 5 August 2003, 22 December 2003 and 17 June 2013, the following amendments are made:
1 ° the rate "0.0965 p.c." is replaced by the rate "0.1200 p.c."
2 ° the rate "0.0925 p.c." is replaced by the rate "0.1929 p.c.".
Art. 71. Payment, by 30 September 2013, by credit institutions, of the annual tax established by section 161bis of the Code of Succession Rights and payable on 1^er January 2013, is considered to have taken place on 31 March 2013 for the party subject to the provisions of the Act of 17 June 2013 on tax, financial and sustainable development provisions.
Art. 72. The payment, made by collective investment agencies and insurance companies, of the supplement, resulting from the Act of 17 June 2013 on tax and financial provisions and provisions relating to sustainable development, of the annual tax established by section 161bis of the Code of Succession Rights and payable on 1^er January 2013, is considered to have taken place on March 31, 2013 when the payment actually occurred no later than September 30, 2013.
Art. 73. Article 70, 1 °, produces its effects on 1^er January 2013.
Section 70, 2 °, comes into force on 1^er January 2014.
Art. 74. The increase in the rate referred to in section 70, 1 °, is payable by 30 September 2013.
CHAPTER 19. - Amendment of the Code of Miscellaneous Duties and Taxes
Art. 75. Section 201/12 of the Code of Miscellaneous Duties and Taxes, inserted by the Program Act of 22 June 2012, is replaced by the following:
"Art. 201/12. The tax rate is set at 0.0435 p.c. »
Art. 76. Section 75 comes into force on 1^er January 2014.
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 30 July 2013.
PHILIPPE
By the King:
The Prime Minister,
E. DI RUPO
The Minister of the Interior,
Ms. J. MILQUET
Minister of Social Affairs and Public Health,
Ms. L. ONKELINX
Minister of Average Classes and Independents,
Mrs. S. LARUELLE
The Minister of Justice,
Ms. A. TURTELBOOM
The Minister of Employment,
Ms. M. DE CONINCK
Minister of Finance,
K. GEENS
The Secretary of State to Combat Social and Tax Fraud,
J. CROMBEZ
Seal of the state seal:
The Minister of Justice,
Ms. A. TURTELBOOM
____
Note
Documents of the House of Representatives:
Doc 53 2891/ (2012/2013):
001: Bill.
002 to 005: Amendments.
006: Opinion of the State Council.
007: Report.
008: Text adopted by the commission.
009 : Opinion of the Council of State.
010: Amendment.
011: Text adopted in plenary and transmitted to the Senate.
See also: full transcript: 16-17 July 2013.
Documents of the Senate:
5-2218-20112/2013:
Number 1: Project referred to by the Senate.
n^bones 2 and 3: Reports.
No. 4: Decision not to amend.
Annales du Senate: July 18, 2013.