belgiquelex.be - Carrefour Bank of Legislation

15 JULY 2013. - An Act to provide urgent measures to combat fraud

ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
PART 1^er. - Preliminary provision
Article 1^er. This Act regulates a matter referred to in Article 78 of the Constitution.
PART 2. - Finance - Justice
UNIC CHAPTER. - Amendments to the Act of 11 January 1993 on the Prevention of the Use of the Financial System for the Purpose of Money Laundering and the Financing of Terrorism
Art. 2. In Article 5, § 3, 1°, of the Law of 11 January 1993 on the Prevention of the Use of the Financial System for the Purpose of Money Laundering and the Financing of Terrorism, as amended by the Laws of 7 April 1995, of 12 January 2004, of 20 March 2007 and 18 January 2010, the words "serious and organized tax evasion, which implements complex mechanisms or uses processes of international dimension" are replaced by the words "not organized tax evasion".
Art. 3. In section 21 of the Act, inserted by the Act of 12 January 2004 and amended by the Acts of 18 January 2010 and 29 March 2012, the following amendments are made:
1° a paragraph written as follows is inserted between subparagraphs 1^er and 2:
"The price of the purchase by a merchant in precious metals, of one or more goods for an amount of 5.000 euros or more, can be paid in cash only for an amount not exceeding 10% of the purchase price and provided that this amount is not more than 5,000 euros, whether the purchase is made in an operation or in the form of fractional transactions that appear related.
The concept of "precious metals" is defined by section 69 of the Act of 29 December 2010 on various provisions (I). »;
2° in paragraph 2 of the former, becoming paragraph 3, the words "of the aforementioned provision" are replaced by the words "the above-mentioned provisions";
3° old paragraph 3, becoming paragraph 4, is supplemented by the words: "paragraphs 1^er to 3".
Art. 4. Article 22, § 2, paragraph 1^erin the same Act, replaced by the Act of 18 January 2010, the following amendments are made:
1° the words "mutual and" are replaced by the word "mutual";
2° the words "and by merchants designated by royal decree taken in execution of Article 21, paragraph 4" are inserted between the words "outgoing the Community" and ". It takes."
Art. 5. In section 28 of the Act, inserted by the Act of 27 April 2007 and amended by the Act of 18 January 2010, the words "serious and organized tax evasion, which implements complex mechanisms or uses international processes" are replaced by the words "serious, organized or not tax evasion".
Art. 6. In Article 35, § 2, of the Act, amended by the laws of 7 April 1995, 10 August 1998, 12 January 2004 and 18 January 2010, the following amendments are made:
1° in paragraph 5, the words "the Cell shall inform the auditor of the work of this transmission" are replaced by the words "the Cell shall transmit to the auditor of the work, for information, a copy of the transmission report provided to the Crown Prosecutor or to the Federal Prosecutor under section 34";
2° in paragraph 6, the words "the Cell shall inform the Information and Social Research Service, established by section 312 of the Program Law (I) of 27 December 2006" are replaced by the words "the Cell shall transmit to the Information and Social Research Service, established by section 312 of the Program Law (I) of 27 December 2006, as an information, the relevant information for that service and originating from the Federal Prosecutor
Paragraph 7 is replaced by the following:
"When this transmission relates to information relating to money laundering from the commission of an offence related to serious, organized or unorganized tax evasion, or the commission of an offence under the jurisdiction of the Customs and Excise Administration, the Cell shall transmit to the Minister of Finance as an information, the relevant information in such matters arising from the transmission of the file to the Crown Prosecutor or to the Federal Prosecutor pursuant to section 34. "
Art. 7. In section 36 of the Act, the words "sections 20, 23 to 28 and 31" are replaced by the words "sections 20, 21, 23 to 28 and 31".
Art. 8. In section 41 paragraphs 1^er and 2 of the Act, replaced by the Act of 27 April 2007 and amended by the Acts of 18 January 2010 and 29 March 2012, the words ", paragraph 1^er," are repealed.
PART 3. - Justice
CHAPTER 1^er. - Amendments to the Corporate Code
Art. 9. In Article 265 of the Code of Societies, last amended by the Act of 27 December 2006 on various provisions (I), the words "serious and organized tax evasion within the meaning of Article 3, § 2" are replaced by the words "serious tax evasion, organized or not, within the meaning of Article 5, § 3".
Art. 10. In article 409 of the same Code, last amended by the Act of 27 December 2006 on various provisions (I), the words "serious and organized tax evasion within the meaning of Article 3, § 2" are replaced by the words "serious tax evasion, organized or not, within the meaning of Article 5, § 3".
Art. 11. In Article 530 of the same Code, last amended by the Act of 27 December 2006 on various provisions (I), the words "serious and organized tax evasion within the meaning of Article 3, § 2" are replaced by the words "serious tax evasion, organized or not, within the meaning of Article 5, § 3".
Art. 12. In article 921 of the same Code, inserted by the Royal Decree of 1^er September 2004, the words "serious and organized tax evasion within the meaning of Article 3, § 2" are replaced by the words "serious tax evasion, organized or not, within the meaning of Article 5, § 3".
Art. 13. In Article 986 of the same Code, inserted by the Royal Decree of 28 November 2006, the words "serious and organized tax evasion within the meaning of Article 3, § 2" are replaced by the words "serious tax evasion, organized or not, within the meaning of Article 5, § 3".
CHAPTER 2. - Amendments to the Criminal Code
Art. 14. In Article 43quater, § 1^er, c) of the Criminal Code, inserted by the law of 19 December 2002, the words "of a serious and organized tax evasion for which mechanisms or processes were used particularly complex at the international level" are replaced by the words "serious, organized or not tax evasion".
Art. 15. In section 505 of the same Code, replaced by the Act of 7 April 1995 and last amended by the Act of 10 May 2007, the following amendments are made:
1° in paragraph 3, the words "serious and organized tax evasion that implements complex mechanisms or uses international processes" are replaced by the words "serious, organized or not tax evasion";
2° in paragraph 4, the words "Article 14quinquies" are replaced by the words "Article 28".
PART 4. - Inside
UNIC CHAPTER. - Amendments to the Act of 29 December 2010 on various provisions (I)
Art. 16. Section 69 of the Act of 29 December 2010 on various provisions (I) is supplemented by a 3° written as follows:
"3° copper cables: all copper cables delivered, in any form and composition, whether or not they are denuded, cut, embroidered or mixed with other materials or objects, with the exception of flexible copper cables forming part of a device. "
Art. 17. In section 70 of the Act, the following amendments are made:
1° § 1^er is supplemented by two subparagraphs as follows:
"The purchase of recycled, used or presented copper cables as such by natural or legal persons active in the recovery, recycling and trade of old metals cannot be paid in cash.
Individuals and legal entities active in the recovery, recycling and trade of old metals or precious metals, when they sell such metals, with the exception of finished jewellery and watches made of precious metals, to natural or moral persons, to the identification and registration of the person who buys the metals concerned if these purchases are paid in cash for up to 500 euros. »;
2° § 3 is replaced by the following:
Ҥ3. The identification of the natural person who comes with or buys the metals is carried out on the basis of the name, first name and date of birth. The King determines the modalities for the identification and registration of these data. "
PART 5. - Economy, P.M.E., Average Classes and Energy
UNIC CHAPTER. - Amendment of the Act of 16 January 2003 establishing a Bank-Carrefour des Entreprises, modernization of the trade register, creation of registered business windows and various provisions
Art. 18. In section 25bis of the Act of 16 January 2003 establishing a Bank-Carrefour des Entreprises, modernization of the trade register, creation of registered business windows and various provisions, inserted by the Act of 20 March 2009, the following amendments are made:
1° in the introductory sentence of § 1^er, the word "shall" is replaced by the words "may";
2° § 1^er is completed by the 4° and 5° written as follows:
"4° to the deletion of companies as referred to in Article 2 of the Code of Companies, which, according to the data of the National Bank of Belgium, have not complied with the obligation to deposit their annual accounts in accordance with Articles 98 and 100 of the Code of Companies for at least 3 consecutive accounting exercises. This delisting is not an application for companies referred to in section 97 of the Corporate Code. The management service proceeds to the withdrawal of the delisting after the deposit to the National Bank of Belgium of accounts not deposited;
5° to the deletion of companies as referred to in Article 2 of the Code of Companies that are not covered by the 4°, and that meet the following cumulative criteria:
(a) have not, for at least three years, any qualifications, activities or active establishment units listed in the Business Hub Bank;
(b) are registered in the Business Development Bank as having an active status;
(c) do not have applications for authorization or quality, in progress, registered in the Bank-Carrefour des Entreprises;
(d) have not made any changes in the data entered in the Bank-Carrefour des Entreprises for 7 years;
(e) have not made any publication, other than the annual accounts, in the Annexes of the Belgian Monitor or in the Belgian Monitor for 7 years.
For the purposes of paragraph 1^er, 5°, the qualities, activities or active commercial establishment units whose starting dates are prior to 1^er July 2003 is not a useful criterion.
The Management Service of the Bank-Carrefour des Entreprises conducts the removal of radiation when one of the criteria referred to in paragraph 1^er, 5°, a) to e), is no longer filled.
The Management Service of the Bank-Carrefour des Entreprises also proceeds to the removal of radiation in the event of a manifest error identified by an administration or service. »
3° it is inserted a § 1^erbis as follows:
« § 1^erbis. Radiation and withdrawals referred to in § 1^erParagraph 1^er, 4° and 5°, and paragraphs 3 and 4, are published free of charge in the Annexes of the Belgian Monitor at the initiative of the management service of the Banque-Carrefour des Entreprises. »
Art. 19. Section 18 comes into force on 1^erJuly 2013.
Derogation from paragraph 1^erArticle 25bis, § 1^erParagraph 1^er, 5°, and paragraphs 2 and 3, of the Act of 16 January 2003 establishing a Bank-Carrefour des Entreprises, modernization of the register of commerce, creation of registered business windows and bearing various provisions, as set out in this Act, come into force on the date fixed by the King, and no later than 31 December 2013.
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 15 July 2013.
ALBERT
By the King:
The Prime Minister,
E. DI RUPO
Minister of Economy,
J. VANDE LANOTTE
The Minister of the Interior,
Ms. J. MILQUET
The Minister of Justice,
Ms. A. TURTELBOOM
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
Session 2012-2013.
Documents of the House of Representatives:
53-2763 -2012/2013:
Number 1: Bill. - n^bones 2-4: Amendments. - n^bones 5 to 9: Reports. - No. 10: Text adopted by the commissions. - No. 11: Amendments. - No. 12: Text adopted in plenary and transmitted to the Senate.
Full report: 29 and 30 May 2013.
Documents of the Senate:
5-2127 -2012/2013:
Number 1: Project referred to by the Senate. - n^bones 2-4: Reports. - No. 5: Decision not to amend.
Annales du Senate: June 27, 2013.