Law On Urgent Provisions On The Fight Against Fraud

Original Language Title: Loi portant des dispositions urgentes en matière de lutte contre la fraude

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Read the untranslated law here: http://www.ejustice.just.fgov.be/cgi/article_body.pl?numac=2013021081&caller=list&article_lang=F&row_id=1200&numero=1202&pub_date=2013-07-19&dt=LOI&language=fr&fr=f&choix1=ET&choix2=ET&fromtab=+moftxt&trier=publication&sql=dt+=+'LOI'&tri=pd+AS+RANK+

Posted the: 2013-07-19 Numac: 2013021081 FEDERAL CHANCELLERY of the Prime Minister PUBLIC SERVICE July 15, 2013. -Law concerning urgent provisions on the fight against fraud ALBERT II, King of the Belgians, to all, present and to come, hi.
The Chambers have adopted and we endorse the following: title 1. -Available preliminary Article 1. This Act regulates a matter referred to in article 78 of the Constitution.
TITLE 2. -Finance - Justice single chapter. -Changes of the Act of 11 January 1993 on the prevention of the use of the financial system for the purpose of laundering of capital and financing of terrorism article 2A article 5, § 3, 1 ° of the Act of 11 January 1993 on the prevention of the use of the financial system for the purpose of laundering and of the financing of terrorism, as amended by the law of April 7, 1995, January 12, 2004 and March 20, 2007 18 January 2010, the words "serious and organised tax fraud. which implements the complex mechanisms or who use processes to international dimension' shall be replaced by the words "of serious tax evasion, organized or not.
S. 3A article 21 of the same Act, inserted by the law of 12 January 2004 and amended by laws of January 18, 2010 and March 29, 2012, the following changes are made: 1 ° a paragraph worded as follows is inserted between paragraphs 1 and 2: "the purchase price by a trader in precious metals, of one or more immovable properties for an amount of EUR 5,000 or more. cannot be paid in cash for an amount not exceeding 10% of the purchase price and provided that this amount does not exceed 5.000 euros, that the purchase is carried out in one operation or in the form of split operations that appear related.
The concept of 'precious metals' is defined by article 69 of the law of December 29, 2010 relating to the various (I) provisions. »;
2 ° in paragraph 2 former, becoming paragraph 3, "of the above-mentioned provision" shall be replaced by the words "the provisions";
3 ° paragraph 3 former, becoming subparagraph 4, is supplemented by the words: "paragraphs 1 to 3.
S.
4 in section 22, § 2, paragraph 1, of the Act, replaced by the Act of January 18, 2010, the following changes are made: 1 ° the words "mutual and" shall be replaced by the word "mutual",
2 ° the words "and traders designated by royal decree adopted in implementation of article 21, paragraph 4" are inserted between the words 'leaving the Community' and '. '. She takes.
S. 5. in article 28 of the same Act, inserted by the law of 27 April 2007, and amended by the Act of January 18, 2010, "tax fraud serious and organised, which implements the complex mechanisms or who use processes to international dimension" shall be replaced by the words "tax evasion, organized or not".
S. 6 A section 35, § 2, of the Act, as amended by the laws of the April 7, 1995, August 10, 1998, January 12, 2004 and January 18, 2010, the following changes are made: 1 ° in paragraph 5, the words "The cell informs the listener of this transmission work" are replaced by the words "cell transmits the listener to work as intelligence. a copy of the transmittal report communicated to the Prosecutor or federal prosecutor by virtue of section 34";
2 ° in paragraph 6, the words "The cell informs the Service Information and social research," established by article 312 of the programme law (I) of 27 December 2006 are replaced by the words "the cell transmits to the Service Information and social research, established by article 312 of the programme law (I) of 27 December 2006, as intelligence, the information relevant to this service and from the transmission of the file to the Prosecutor or the Attorney Federal, by virtue of article 34;
3 ° paragraph 7 is replaced by the following: "when this transmission concerns information relating to money laundering from the commission of an offence relating to serious tax evasion, organized or not, or the commission of an offence within the competence of the Administration of customs and Excise, the cell shall forward to the Minister of finance for information. the relevant information in these materials from the transmission of the file to the Prosecutor or the federal prosecutor, under article 34. ».
S. 7. in article 36 of the same Act, «articles 20, 23 to 28 and 31» shall be replaced by the words «articles 20, 21, 23 to 28 and 31».
S. 8. in article 41 paragraphs 1 and 2 of the same Act, replaced by the law of 27 April 2007 and amended by the laws of January 18, 2010 and March 29, 2012, the words ', paragraph 1, "are repealed.
TITLE 3. -Justice Chapter 1. -Changes of the Code of corporations s. 9. in article 265 of the Code of corporations, as amended by the Act of 27 December 2006 the provisions of various (I), the words "serious and organised tax fraud within the meaning of article 3, § 2", each time are replaced by the words 'tax evasion, organized or not, within the meaning of article 5, § 3.
S. 10. in article 409 of the Penal Code, as amended by the Act of 27 December 2006 the provisions of various (I), the words "serious and organised tax fraud within the meaning of article 3, § 2 ' each time are replaced by the words 'tax evasion, organized or not, within the meaning of article 5, § 3.
S.
11. in article 530 of the Code, as amended by the Act of 27 December 2006 the provisions of various (I), the words "serious and organised tax fraud within the meaning of article 3, § 2 ' each time are replaced by the words 'tax evasion, organized or not, within the meaning of article 5, § 3.
S. 12. in article 921 of the Code inserted by the royal decree of 1 September 2004, the words "serious and organised tax fraud within the meaning of article 3, § 2» are replaced by the words"tax evasion, organized or not, within the meaning of article 5, § 3.
S.
13. in article 986 of the Code inserted by the royal decree of November 28, 2006, the words "serious and organised tax fraud within the meaning of article 3, § 2» are replaced by the words"tax evasion, organized or not, within the meaning of article 5, § 3.
CHAPTER 2. -Changes of the Code penal Art. (14. in article 43quater, § 1, c) of the penal Code, inserted by the law of 19 December 2002, the words "tax evasion serious and organised for which were used the mechanisms or processes particularly complex internationally" are replaced by the words 'of serious tax evasion, organized or not".
S. 15A article 505 of the Code, replaced by the Act of 7 April 1995 and as amended by the law of 10 May 2007, the following changes are made: 1 ° in paragraph 3, "of serious and organised tax fraud which implements the complex mechanisms or who use processes to international dimension' shall be replaced by the words"of serious tax fraud. organized or not. "
2 ° in article 4, 'article 14quinquies' shall be replaced by the words "article 28".
TITLE 4. -Interior single chapter. -Amendments to the law of December 29, 2010, on of the miscellaneous provisions (I) art.
16. article 69 of the law of December 29, 2010 various (I) provisions is supplemented by a 3 ° as follows: «3 ° cables copper: all delivered copper cable, in any form and composition regardless, whether or not stripped, cut, crushed or mixed with other materials or objects, with the exception of flexible copper cable forming part of a device. ''
S.
17 A section 70 of the Act, the following amendments are made: 1 ° the § 1 is supplemented by two paragraphs worded as follows: "the purchase of cables of copper recycled, used or represented as such, by physical or legal persons active in the recovery, recycling and trade in scrap metal may be paid in cash.
Physical and legal persons active in the recovery, recycling and trade in scrap metal or precious metals, shall, when they sell such metal, with the exception of finished jewelry and watches made in precious metals, physical or legal persons, the identification and the registration of the person who buys referred if metals these purchases are paid in cash for an amount over EUR 500. »;
2 ° § 3 is replaced by the following: "§ § 3 3» The identification of the natural person who shows up with the target metals or who buys them, is carried out on the basis of the name, first name and date of birth. The King determines the terms and conditions under which the identification and registration of these data are made. ».
TITLE 5. -Economy, SMEs, Middle Classes and energy chapter UNIQUE. -Amendment of the law of 16 January 2003 on the establishment of a Crossroads Bank for enterprises, modernization of the commercial register, creation of ATMs-approved companies and containing various provisions art.
18 in article 25 bis of the Act of 16 January 2003 on the establishment of a Crossroads Bank for enterprises, modernization of the commercial register, creation of ATM-sized Chartered and containing various provisions inserted by the Act of March 20, 2009, the following amendments are made: 1 ° in the introductory sentence of § 1, the word "will" is replaced by the words "can proceed."
2 ° the § 1 is completed by the 4 ° and 5 ° worded as follows: ' 4 ° for write-off of the companies office, as referred to in article 2 of ".

Companies code, which, according to the data of the National Bank of Belgium, did not respect the obligation of filing of their annual in accordance with articles 98 and 100 of the Code of corporations and this accounts for at least 3 consecutive accounting periods. This radiation is not applicable for the companies referred to in article 97 of the Code of corporations. The management service shall withdraw of radiation after the deposit at the National Bank of Belgium from unregistered accounts;
5 ° to radiation of the corporate office, as referred to in article 2 of the Code of corporations that are not covered by the 4th, and that meet the following cumulative criteria: has) do have, since at least three years, or qualities, activities or units of active establishment listed in the crossroad Bank for enterprises;
(b) are listed in the crossroad Bank for enterprises as having active status;
(c) lack of requests for authorization or quality, current, listed in the crossroad Bank for enterprises;
(d) did make, for 7 years, no amendment to the particulars entered in the crossroad Bank for enterprises;
(e) did, for 7 years, no publication, other than the annual accounts, in the Annexes of the Moniteur belge or in the Moniteur belge.
For the purposes of paragraph 1, 5 °, the qualities, activities or units of active commercial establishment whose start dates are earlier than July 1, 2003 are not a useful criterion.
The Crossroads Bank for enterprises management service shall withdraw from radiation when one of the criteria referred to in paragraph 1, 5 °, has) to e), is more populated.
The Crossroads Bank for enterprises management service is also the withdrawal of radiation in the event of manifest error found by an administration or service. » 3 ° there is inserted a § 1bis as follows: "§ 1bis.» And also targeted withdrawals in the § 1, paragraph 1, 4 ° and 5 °, and paragraphs 3 and 4, are published free of charge in the appendices of the Moniteur belge at the initiative of the service's management of the Crossroads Bank for enterprises. » Art. 19 section 18 comes into force July 1, 2013.
By way of derogation from paragraph 1, article 25 bis, § 1, paragraph 1, 5 °, and paragraphs 2 and 3, of the Act of 16 January 2003 on the establishment of a Crossroads Bank for enterprises, modernization of the commercial register, creation of chartered companies counters and containing various provisions, such as inserted by this Act, comes into force on the date fixed by the King, and no later than 31 December 2013.
Promulgate this Act, order that it be under the seal of the State and published by le Moniteur.
Given to Brussels, July 15, 2013.
ALBERT by the King: the Prime Minister, E. DI RUPO. the Minister of economy, J. VANDE LANOTTE the Minister of the Interior, Ms. J. MILQUET. the Minister of Justice, Ms. A. TURTELBOOM. the Minister of finance, 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 Session 2012 - 2013.
Records of the House of representatives: 53-2763-2012/2013: No. 1: Bill. -our 2-4: amendments. -our 5-9: reports.
-No. 10: Text adopted by the committees. -No. 11: amendments. -No. 12: The text adopted in plenary meeting and transmitted to the Senate.
Full record: 29 and 30 may 2013.
The Senate documents: 5-2127-2012/2013: No. 1: project referred by the Senate. -our 2-4: reports. -No 5: Decision not to amend.
Annals of the Senate: June 27, 2013.