Law On Tax And Financial Provisions And Provisions Relating To Sustainable Development (1)

Original Language Title: Loi portant des dispositions fiscales et financières et des dispositions relatives au développement durable (1)

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belgiquelex.be - Carrefour Bank of Legislation

17 JUIN 2013. - Tax and Financial Provisions and Sustainable Development Provisions Act (1)



ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
PART 1er. - General provision
Article 1er. This Act regulates a matter referred to in Article 78 of the Constitution.
PART 2. - Tax provisions
CHAPTER 1er. - Tax Measures for Recovery Plan 2012
Art. 2. Article 2052§ 1er, of the Income Tax Code 1992, inserted by the Programme Law of 27 April 2007, is supplemented by a paragraph written as follows:
"For corporations 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 they may benefit from the patent income deduction referred to in section 2051, it must also be understood by "patents", the patents, additional protection certificates or the licence rights referred to in paragraph 1ereven if they have not been developed or are subject to improvement by society in research centres forming a branch of activity referred to in Article 46, § 1erParagraph 1erTwo. ".
Art. 3. Article 2753 the same Code, inserted by the Act of 23 December 2005 and last amended by the Act of 21 December 2009, the following amendments are made:
1° in § 1erParagraphs 1er and 2, the words "75 p.c." are replaced by the words "80 p.c.";
2° in § 1er, paragraph 3, 1°, the words "research projects" are replaced by the words "research or development projects or programmes" and the words "research project" are replaced by the words "research or development project";
3° in § 1er, paragraph 3, 2°, a, the words "in the sense of Article 15, § 1er the Corporate Code;" are replaced by the words "as defined in Article 15 of the Corporate Code;"
4° in § 1er, paragraph 3, 3°, the words "research and development programmes" are replaced by the words "research or development projects";
5° the article is supplemented by a paragraph written as follows:
§ 3. By research or development projects or programmes referred to in § 1ermeans projects or programmes that are intended to:
(a) fundamental research: experimental or theoretical work undertaken primarily to acquire new knowledge on the basis of phenomena or observable facts, without any direct application or practical use;
(b) Industrial research: planned research or critical investigations to acquire new knowledge and skills to develop new products, processes or services, or to result in a significant improvement in existing products, processes or services. It includes the creation of complex systems components necessary for industrial research, including for the validation of generic technologies, excluding prototypes;
(c) Experimental development: the acquisition, association, development and use of scientific, technological, commercial and other existing knowledge and techniques to produce projects, devices or drawings for the design of new, modified or improved products, processes or services. These may include other activities aimed at the theoretical definition and planning of new products, processes or services, as well as the identification of information relevant to them. These activities may cover the production of drafts, drawings, plans and other documents, provided they are not intended for commercial use.
The creation of commercially exploitable prototypes and pilot projects also involves experimental development when the prototype is necessarily the commercial finished product and when it is too expensive to produce to be used only for demonstration and validation purposes.
Experimental development does not include routine or periodic changes to products, production lines, manufacturing processes, existing services and other ongoing operations, even if these modifications may represent improvements.
Projects or programs referred to in paragraph 1er only account when they are registered with the Federal Public Service for the Programming of the Federal Science Policy with the following:
1° the identification of the professional account debtor;
2° of the description of the project or program where it is shown that this is for the purpose, fundamental research, industrial research or experimental development;
3° the expected start date and the expected end date of the project or programme.
The professional account debtor may apply to the Federal Public Service for Scientific Policy Programming if the proposed research and/or development projects or programs fall within the scope of §§ 2 and 3 of this article. The Public Service makes a binding opinion on this request. The King determines the procedure and modalities of the application and the delivery of notice.
The Federal Public Service for Scientific Policy Programming shall, at the request of the Federal Public Service for Finance, give a binding opinion regarding the application of the conditions set out in §§ 2 or 3 and send a copy of that notice to the Professional Accountant. The King determines the procedure and modalities of this notice.".
Art. 4. By derogation from section 2753, § 3, paragraph 4, of the same Code, existing projects or programs on the date of entry into force of this provision shall not be notified until December 31, 2014. from 1er January 2015, existing projects or programmes must meet all the requirements of § 3.
Art. 5. Article 289ter, § 2, paragraph 5, of the same Code, inserted by the law of 24 December 2002, is replaced by the following:
"By derogation from the preceding paragraphs, the amount of 440 euros is replaced by:
1° the amount of 200 euros for helping spouses referred to in Article 33, paragraph 1er;
2° the amount of 485 euros for workers who otherwise than under a labour contract perform work benefits in the public sector.".
Art. 6. In section 289ter/1 of the same Code, inserted by the Act of 19 June 2011, the following amendments are made:
1° in paragraph 2, the words "5,7 p.c." are replaced by the words "8,95 p.c.";
2° in paragraph 3, the words "85 EUR." are replaced by the words "130 EUR.".
Art. 7. Sections 2, 5 and 6 are applicable from fiscal year 2014.
Article 3, 1°, comes into force from the first day of the month following the publication of this Act to the Belgian Monitor, and is applicable to the professional pre-payment due from that day.
Article 3, 5°, comes into force on 1er January 2014.
CHAPTER 2. - Amendments to the Income Tax Code 1992
Section 1re. - Provisions relating to natural and legal persons
Art. 8. In section 31bis of the Income Tax Code 1992, replaced by the Act of 27 December 2006 and amended by the Act of 17 May 2007, the following amendments are made:
1° in the opening sentence of paragraph 1er, 1°, the words "prepensions" are replaced by the words "unemployment benefits with company supplement";
2° in paragraph 1er, 1°, first dash, the word "prepension," is replaced by the words "unemployment allowance with company supplement,"
3° in the opening sentence of paragraph 3, the words "Prepensions" are replaced by the words "Unemployment benefits with enterprise supplement";
4° in paragraph 3, 2°, the words "an intended supplementary allowance" and the words "the intended allowance" are replaced each time by the words "the intended company supplement".
Art. 9. In section 38 of the same Code last amended by the Act of 19 June 2011, the following amendments are made:
1° § 2, paragraph 1er, is replaced by the following:
"The exemption provided for in § 1erParagraph 1er, 20°, is also applicable to contributions and premiums paid by the employer or company for the benefit of workers or business leaders:
- in career interruptions or in credits;
- who have accessed the unemployment plan with an additional company or are pensioned;
- who changed employer or business. ";
2° in § 5, paragraph 1er, third dash, the words "prepension" are replaced by the words "access to the unemployment regime with company supplement".
Art. 10. In section 147, paragraph 1er, 2°, a, first and second dash, of the same Code, replaced by the law of 17 May 2007 and amended by the law of 27 March 2009, the words "of a supplementary allowance referred to in article 31bis, paragraph 3, 2°, " are replaced by the words "of a supplement of company referred to in article 31bis, paragraph 3, 2°".
Art. 11. In article 171, 2°, e, of the same Code, replaced by the law of 28 December 1992, the words ", on the occasion of its prepension" are replaced by the words ", on the occasion of its access to the unemployment regime with additional company".
Art. 12. In section 194ter of the same Code, replaced by the Act of 22 December 2003 and amended by the Acts of 17 May 2004, 3 December 2006 and 21 December 2009, the following amendments are made:
(a) in § 1erParagraph 1er, 3°, second dash, the words "at least 150 p.c." are replaced by the words "at least 90 p.c." and the words "other than in the form of loans" are repealed;
(b) in § 1era paragraph is inserted between paragraph 1er and paragraph 2, as follows:
"By derogation from paragraph 1er, 3°, second dash, when the eligible work is an animation film, the maximum time to perform production and operating expenses is extended to 24 months. ";
(c) in § 1er, paragraph 4, formerly paragraph 3, the words "paragraph 2" are replaced by the words "paragraph 3";
(d) § 1er is supplemented by five paragraphs, as follows:
"At least 70 per cent of expenditures referred to in paragraph 1er, 4°, must be expenses directly related to production.
By expenditure directly related to production is the expenses that are related to the creative and technical production of the eligible work, such as:
- costs covering artistic rights with the exception of the development costs of the scenario that date from the period preceding the framework convention;
- salaries and other staff allowances, benefits of independent service providers;
- costs allocated to the payment of actors, musicians and artistic functions to the extent that they contribute to the interpretation and realization of the eligible work;
- social expenses related to wages and expenses covered by the second and third dash;
- the costs of decors, accessories, costumes and attributes, which are worn to the image;
- transportation and accommodation expenses, limited to 25 p.c. of the costs referred to in the second and third dash;
- costs for equipment and other technical means;
- laboratory and master's creation costs;
- insurance costs directly related to production;
- the publishing and promotion costs specific to the producer's work: creation of the press file, basic website, installation of a trailer, and the first.
On the other hand, expenses that concern the administrative and financial organization and the assistance of audiovisual production are expenses that are not directly related to production.
In particular, the following expenditures are considered to be expenditures not directly related to production:
- general fees and production commissions for the benefit of the producer;
- financial costs and commissions paid as part of the recruitment of companies investing in a framework convention for the production of an audiovisual work;
- the costs inherent in the financing of the eligible work, excluding interest actually paid on the loan, but including legal assistance fees, legal counsel fees, warranty fees, administrative fees, commissions and representation fees;
- compensation paid to executive producers, co-producers, associate producers or others, except for remuneration paid to the production manager and the post-production coordinator;
- invoices from companies referred to in § 2, paragraph 1er, with the exception of invoices from audiovisual facilities companies where the goods or services billed are directly related to production and to the extent that the amount of these invoices corresponds to the price that would have been paid if the participating companies were completely independent of each other;
- the distribution costs that are borne by the production company.
The return to a guaranteed minimum fixed rate of the acquisition value of the property rights obtained on the occasion of the conclusion or execution of the framework agreement that is directly or indirectly related to these rights, whether or not it is included in this framework agreement, possibly within the framework of a redemption clause, cannot exceed the average of the Euribor A interest rate twelve months of the last working day of the months from January to December ";
(e) in § 4, paragraph 1er, a 5° bis is inserted between 5° and 6°, written as follows:
"5° bis at least 70 p.c. of the expenses referred to in § 1erParagraph 1er, 4°, are expenses directly related to production within the meaning of § 1erParagraph 6;
(f) in § 4, paragraph 1er, 7°, the words "at 4° and 5°" are replaced by the words "at 4°, 5° and 5° bis";
(g) in § 4, two paragraphs are inserted between paragraph 1er and paragraph 2, as follows:
"By derogation from paragraph 1er, 3°, when the eligible work is an animation film, the maximum duration of rights incessibility is limited to a period of 24 months.
Derogation from paragraph 1er, 7°, when the eligible work is an animation film, the deadline for actually paying the amounts referred to in § 2, paragraph 1er, is worn to 24 months. ";
(h) § 5, 5, is supplemented by a dash, as follows:
"- the share financed by each of the other framework conventions relating to the same previously signed work;"
(i) in § 5, 8°, first dash, the words "150 p.c." are replaced by the words "90 p.c." and the words "other than in the form of loans" are repealed;
(j) § 5, 8°, is supplemented by a dash, as follows:
"- to make at least 70 p.c. of the expenses referred to in § 1erParagraph 1er, 4°, in expenses directly related to production. ";
(k) in § 6, paragraph 2, the words "in the head of any taxpayer, "are inserted between the words "By derogation from Articles 23, 48, 49 and 61," and the words "costs and losses";
(l) § 6, paragraph 2, is supplemented by the words "with the exception of production and exploitation rights to the extent that they are redeemed by the eligible production company that issued them to the conclusion of the framework agreement, to a value not exceeding the acquisition value of these rights by the company that has invested in the framework agreement. If several companies are involved as production companies eligible for the conclusion of the framework agreement, this exception is limited for each of them prorated by their share of rights issued."
Art. 13. Section 197 of the same Code, replaced by the Act of 4 May 1999, is supplemented by a paragraph written as follows:
"In the event of the application of section 219, paragraph 4, unjustified expenses are, by derogation from section 57, considered to be professional costs."
Art. 14. Article 198, § 1er, of the same Code, last amended by the Act of 22 June 2012 is supplemented by a 15°, as follows:
"15° the amount of costs to be paid in respect of the benefits of any kind referred to in articles 31, paragraph 2, 2°, and 32, paragraph 2, 2°, in the situations referred to in Article 219, paragraph 5.".
Art. 15. In section 199 of the same Code, replaced by the Act of 22 December 1998 and amended by the Acts of 26 March 1999 and 13 December 2012, the words "in section 14533§ 1erParagraph 1er, 5° " are replaced by the words "at Article 14533§ 1erParagraph 1er4°, b".
Art. 16. In section 205quater of the same Code, inserted by the Act of 22 June 2005 and amended by the Acts of 22 December 2009 and 28 December 2011, the following amendments are made:
1° § 2 is replaced by the following:
"§2. The applicable rate is equal to the reference index average J relative aux obligations linear 10 ans des mois de juillet, août et septembre de la pénultième année avant celle dont le millésime designate l'exercice d'tax. These indices are published by the Pension Fund, as referred to in Article 9, § 1erof the Law of 4 August 1992 on Mortgage Credit. ";
2° in § 3, paragraph 1 is repealed;
3° in paragraph 2, which became the single paragraph, of § 3, the words "seen to the preceding paragraph" are replaced by the words "seen to § 2";
4° in § 4, the words "paragraph 2" are repealed.
Art. 17. In section 219 of the same Code, as amended by the Acts of 30 March 1994, 4 May 1999, 27 November 2002, 27 December 2006 and 11 May 2007, the following amendments are made:
1° in paragraph 2, the words "financial benefits" are inserted between the words "benefits of all nature" and the words "and concealed profits";
2° Article 219 is supplemented by a paragraph written as follows:
"Where the amount of the expenses referred to in section 57 or the benefits of any kind referred to in sections 31, paragraph 2, 2°, and 32, paragraph 2, 2°, is not included in a statement made by the beneficiary under section 305, the assessment shall not apply if the amount is included in an taxation established with the agreement of the beneficiary in its head within the period referred to in section 354, paragraph 1er".
Art. 18. In section 223 of the Code, replaced by the Royal Decree of 20 December 1996 and amended by the Acts of 10 March 1999, 28 April 2003, 15 December 2004, 27 December 2005, 27 December 2006, 11 May 2007 and 28 December 2011, the following amendments are made:
1st paragraph 1er is completed by a 5° written as follows:
"5° in the situations referred to in paragraph 4, the amount of costs to the benefit of any kind referred to in sections 31, paragraph 2, 2°, and 32, paragraph 2, 2°, and the expenses referred to in section 57. ";
2° Article 223 is supplemented by two subparagraphs, as follows:
"The contribution referred to in paragraph 1er, 1°, is not applicable if the taxpayer demonstrates that the amount of the expenditures referred to in section 57, or the benefits of any kind referred to in sections 31, paragraph 2, 2°, and 32, paragraph 2, 2° is included in a declaration filed by the recipient in accordance with section 305.
Where the amount of benefits of any kind referred to in sections 31, paragraph 2, 2°, and 32, paragraph 2, 2°, or expenses, referred to in section 57, is not included in a declaration filed by the beneficiary under section 305, the contribution referred to in paragraph 1er, 1°, is not applicable if this amount is included in an taxation established in the head of the beneficiary within the period referred to in section 354, paragraph 1er".
Art. 19. In section 225, paragraph 2, 5, of the same Code, replaced by the Act of 28 December 2011, the words "and on the amount equal to 17 p.c. of the benefit of any kind referred to in section 223, paragraph 1er, 4° " are replaced by the words "and the amounts referred to in section 223, paragraph 1er4° and 5°.
Art. 20. In Article 289bis, § 1er, of the same Code, replaced by the Act of 4 May 1999 and amended by the Royal Decree of 13 July 2001, the following amendments are made:
1° in paragraph 1erthe opening sentence is replaced by the following:
§ 1er. With respect to profits and profits referred to in Article 23, § 1er, 1° and 2°, and the profits and profits referred to in Article 228, § 2, 3° and 4°, produced or collected by a natural person, it is charged on the tax of natural persons or on the tax of non-residents a tax credit of 10 p.c., with a maximum of EUR 3,750, of the surplus represented by:";
2° § 1er is supplemented by a paragraph that reads as follows:
"In respect of non-residents referred to in Article 227, 1°:
- the tax credit is charged only when the tax is calculated in accordance with section 244;
- it shall be taken into account for the calculation of the capital and debt tax credit for the exercise of professional activities producing taxable income to non-residents' tax. ".
Art. 21. In section 289ter of the same Code, inserted by the Act of 10 August 2001 and amended by the statutes of 24 December 2002, 27 December 2004 and 27 December 2005, a paragraph 2/1 is inserted as follows:
§ 2/1. The taxpayer referred to in section 227, 1°, for whom the tax is calculated in accordance with section 244, is also entitled to the tax credit referred to in the preceding paragraphs, on the understanding that for the assessment of the conditions under which the tax credit is granted as well as its calculation, the total revenues from Belgian and foreign sources come into account.".
Art. 22. Section 313 of the same Code, replaced by the Program Act of 27 December 2012, is supplemented by a paragraph that reads as follows:
"The retained movable pre-payment cannot be charged to the tax of the natural persons or be returned when the taxpayer collects professional income that is normally exempted and that do not intervene in computing the tax for its other income."
Art. 23. Sections 20 and 21 are applicable from the 2013 taxation year.
Articles 8 to 11 produce their effect on 1er January 2013.
Section 22 applies to income paid or awarded from 1er January 2013.
Article 12, a, d to f and h to l, is applicable to the framework conventions signed from 1er July 2013.
Sections 13 to 19 are applicable from the 2014 taxation year.
Any change made from 21 November 2012 to the closing date of the annual accounts shall not affect the application of the provisions referred to in Article 16.
Section 2. - Provisions relating to the establishment and collection of taxes
Art. 24. Section 299 of the Income Tax Code 1992 is replaced by the following:
"The data of the roles that are recorded and retained by the administration responsible for taxing income, or under its control, on an appropriate data medium, as well as their legible reproduction, have the same evidentiary strength as the original data. ".
Art. 25. Article 302 of the same Code is supplemented by two paragraphs written as follows:
"By derogation from the previous paragraph, however, the taxpayer may, with an explicit declaration in this sense, opt for a receipt of the role-extract warnings exclusively through a procedure using computer technology. In this case, the provision through such a procedure is validly notified of the warning-extract of role. Where the warning-extracting of role relates to a common taxation referred to in section 126, § 1erboth taxpayers must have given their explicit agreement.
The King shall determine the procedures for the application of the procedure referred to in the preceding paragraph.".
Art. 26. In section 305, paragraph 1, of the same Code, as amended by the Act of December 22, 2008, the words "as well as taxpayers subject to non-resident tax, in accordance with sections 232 to 234 and 248, § 2", are replaced by the words "and the taxpayers referred to in section 227 for whom the tax is established in accordance with sections 232 to 234 and 248,§ 2".
Art. 27. Article 307bis of the same Code, inserted by the Royal Decree of 27 March 2003, is supplemented by a § 3 written as follows:
§ 3. Taxpayers subject to corporate tax or corporate tax, and taxpayers subject to non-resident tax in accordance with section 227, 2° and 3°, must file their return electronically.
The taxpayers referred to in paragraph 1 shall be exempted from the requirement of electronic introduction as long as they themselves or, if any, the person they have mandated for the introduction of such a declaration shall not have the computer means necessary to fulfil that obligation. In this case, the introduction of the declaration is done on paper.
The King determines the modalities for his introduction.".
Art. 28. Article 308, § 1erthe same Code as amended by the Acts of 22 December 2008 and 8 June 2009, the following amendments are made:
1° the words "seen to section 305" are inserted between the words "Citizens" and the words "who, at 1er January of the year";
2° the words "the conditions for the tax of natural persons or the tax of non-residents as non-residents of the Kingdom, in accordance with sections 243 to 245 and 248, § 2", are replaced by the words "the conditions of subjugation as referred to in section 360, the taxes of natural persons or the taxes of non-residents as non-residents".
Art. 29. In section 309, paragraph 1 of the same Code, as amended by the Act of December 22, 2008, the words "P taxpayers who cease to collect before December 31 the conditions of tax of natural persons or taxation of non-resident persons as non-residents of the Kingdom in accordance with sections 243 to 245 and 248, § 2", shall be replaced by the words "The taxpayers subject to
Art. 30. In article 322, § 3, of the same Code, inserted by the law of 14 April 2011 and amended by the programme law of 29 March 2012, the following amendments are made:
1st paragraph 1er is supplemented by the following sentence:
"This obligation applies only to the extent that these are types of accounts and contracts that are relevant to tax collection. The King determines what types of accounts and contracts this is."
2° § 3 is supplemented by a paragraph written as follows:
"The National Bank of Belgium holds the above-mentioned central point of contact exclusively in the general interest. The Bank, members of its organs and members of its staff are not liable for civil liability due to misconduct or negligence committed in the course of this Bank's legal mission, except in the event of a dol or intentional or heavy misconduct. ".
Art. 31. Section 371 of the same Code, replaced by the Act of 15 March 1999 and amended by the Acts of 20 July 2006 and 19 May 2010, is supplemented by a paragraph written as follows:
"In the case referred to in section 302, paragraph 2, the period begins at the date on which the notice-extract of role is made available to the taxpayer through a procedure using computer technology. ".
Art. 32. Section 373 of the same Code, replaced by the Act of 15 March 1999 and amended by the Act of 19 May 2010, is supplemented by a paragraph written as follows:
"In the case referred to in section 302, paragraph 2, the period begins on the date on which the notice-extract of role with the tax surcharge has been made available to the taxpayer through a procedure using computer technology. ".
Art. 33. In Article 402, § 7, of the same Code, replaced by the Act of 27 April 2007 and amended by the Act of 29 March 2012, the words "or Article 30bis/1, § 2" are replaced by the words "or Article 30ter, § 2,".
Art. 34. In section 413 of the same Code, replaced by the Act of 15 March 1999, a paragraph written as follows is inserted between paragraphs 1er and 2:
"In the case referred to in section 302, paragraph 2, the tax must be paid within two months of the date on which the notice-extract of role was made available to the taxpayer through a procedure using computer technology. ".
Art. 35. In article 445 of the same Code, as amended by the Acts of 22 July 1993, 15 March 1999, 28 December 2011 and 20 September 2012 and the Royal Decrees of 20 July 2000 and 13 July 2001, a paragraph shall be inserted between paragraphs 1er and 2, as follows:
"The King sets the scale of administrative fines and rules the terms and conditions for the application of these fines."
Art. 36. Sections 25, 31, 32 and 34 are applicable to roll-out warnings for the 2013 and subsequent taxation year.
Sections 26, 28 and 29 are applicable from the 2014 taxation year.
Section 27 is applicable from the 2015 taxation year.
The King may set a previous entry into force for each class of taxpayers.
Art. 37. In section 153, paragraph 2 of the Program Act of 29 March 2012, the following amendments are made:
1° the words "from the 2013 taxation year" are replaced by the words "from the 2014 taxation year";
2° the words "for the 2012 taxation year" are replaced by the words "for the 2012 and 2013 taxation years".
CHAPTER 3. - Income taxes
Art. 38. In article 2, paragraph 1er, from the Tax Code assimilated to Income Tax, replaced by the Royal Decree of 29 March 1994 and amended by the Acts of 22 December 1998, 4 May 1999, 8 April 2003, 10 August 2005, 25 April 2007, 21 December 2009, 23 December 2009 and 10 January 2010, the word "340," is inserted between the word "337," and the word "354".
Art. 39. In Article 33, § 1er, of the same Code, repealed by the law of January 25, 1999 and reinstated by the programme law of December 23, 2009, the words "or absence or insufficient declaration" are inserted between the words "no payment" and "est".
Art. 40. Article 36quater, § 2, of the same Code is supplemented by a paragraph written as follows:
"By derogation from paragraph 1er, the tax due for the current taxation year must be paid immediately in the event of a public notice of the absence or insufficiency of the return. ".
Art. 41. Section 54 of the Code, as amended by the Act of 19 May 2010, is replaced by the following:
"Art. 54. The amount of bets, stakes, winnings or bets, as well as all data required for tax determination, must be retained on an electronic information medium. ".
Art. 42. In Article 60, § 1erParagraph 1erin the same Code, the words "of the registry prescribed in section 55" are replaced by the words "data placed on an electronic information medium prescribed in section 54 in a readable and understandable form".
CHAPTER 4. - Value added tax
Section 1re. - Amendments to the Value Added Tax Code
Art. 43. The purpose of this section is to transpose, for part, Council Directive 2006/112/EC of 28 November 2006 on the common value-added tax system.
Art. 44. In Article 41, § 1er, 6°, of the Value-Added Tax Code, replaced by the law of November 26, 2009, the words ", the benefits of transport of goods carried out between the said islands," are inserted between the words "Father" and the words "and the benefits to these transports".
Art. 45. Article 42, § 3, paragraph 1erin the same Code, replaced by the Act of 29 December 2010, the following amendments are made:
(a) at 4°, in the Dutch text, the words "bedoelde diensten" are replaced by the words "bedoelde handelingen";
(b) the 10th is supplemented by the words "out of the Community".
Art. 46. Article 44, § 2, 4, of the same Code, replaced by the Act of 28 December 1992, is replaced by the following:
"4° (a) school or university education, including the education of children or youth, and training or vocational retraining, as well as services and deliveries of goods that are closely related to them, such as the provision of housing, food, beverages and teaching materials used for the purposes of exempted education, carried out by public law bodies or by other organizations considered to have comparable purposes, for the purposes of
(b) the lessons given, in a personal capacity, by teachers on school or university education; ".
Art. 47. In section 51bis of the same Code, inserted by the Act of 28 December 1992 and amended by the Royal Decree of 22 December 1995, the Act of 7 March 2002, the Programme Law of 20 July 2006 and the Acts of 26 November 2009 and 17 December 2012, the following amendments are made:
1° in § 2, the words "discharged from solidarity" are replaced by the words "discharged from solidarity";
2° § 3 is supplemented by a paragraph written as follows:
"Subject to Article 55, § 4, paragraph 2, the person referred to in paragraph 1er which demonstrates his good faith or the absence of fault or negligence in his leader is discharged from the solidarity responsibility. ".
Art. 48. Section 46 comes into force on 1er January 2014.
Section 2. - Transition measures applicable as part of accession to the European Union
Art. 49. The purpose of this section is to transpose, for part, Council Directive 2006/112/EC of 28 November 2006 on the common value-added tax system.
Art. 50. Section 99 of the Value Added Tax Code, as amended by the Acts of 19 December 1969, 26 March 1971 and 28 December 1973, is repealed.
Art. 51. Section 100 of the same Code, replaced by the Act of 22 December 1977 and amended by the Acts of 29 November 1978, 24 December 1979 and 8 August 1980, is repealed.
Art. 52. Section 101 of the same Code, as amended by the Act of 19 December 1969, is repealed.
Art. 53. Section 102 of the same Code, replaced by the Act of 27 December 1977, is repealed.
Art. 54. Section 103 of the same Code, inserted by the Act of 27 December 1977, is repealed.
Art. 55. In Chapter XIX, the title before sections 99 to 109 is replaced by the following:
" General and special transitional provisions - Temporary provisions".
Art. 56. Section 99 of the same Code, repealed by section 49, is reinstated in the following wording:
"Art. 99. For the application of transitional measures within the framework of accession to the European Union, the following means:
1° "Community": the territory of the Community as defined in Article 1er§ 2, 2°, before the accession of new member states;
2° "new Member States" : the territory of the Member States that have acceded to the European Union after 1er January 2013, as defined for each of these Member States in Article 1er§ 2, 1°;
3° "Enlarged community": the territory of the Community as defined in Article 1er, § 2, 2°, after the accession of new member states.".
Art. 57. Section 100 of the same Code, repealed by section 50, is reinstated in the following wording:
"Art. 100. The provisions in force at the time of the property were a temporary intake regime for the total exemption of the import rights or either of the regimes referred to in Article 23, § 4, 1 and 4° to 7° continue to apply until the property of that regime is released after the date of the accession when the following conditions are met:
1° the property was introduced before the date of accession to the Community or one of the new Member States;
2° the property was derived from this regime since its introduction into the Community or one of the new member states;
3° the property did not come out of this regime before the date of accession. ".
Art. 58. Section 101 of the same Code, repealed by section 50, is reinstated in the following wording:
"Art. 101. The provisions in force at the time that the property was placed under a customs transit regime continue to apply to A when the property of that regime is released after the date of accession when the following conditions are met:
1° the property was placed before the date of accession, under a customs transit system;
2° the property did not come out of this regime before the date of accession. ".
Art. 59. Section 102 of the same Code, repealed by section 51, is reinstated in the following wording:
"Art. 102. Assimilated to an import into Belgium of property within the meaning of Article 23, provided that it is demonstrated that it was in free practice in one of the new Member States:
1° any exit, including irregular, from this property in Belgium of the temporary admission regime in total exemption of the import rights under which the property was placed before the date of accession under the conditions provided for in Article 100;
2° any exit, including irregular, from that property in Belgium of one of the regimes referred to in Article 23, § 4, 1 and 4° to 7°, under which the property was before the date of accession under the conditions provided for in Article 100;
3° the end in Belgium of one of the regimes referred to in Article 101, initiated prior to the date of accession in the territory of one of the new Member States, for the purpose of a delivery of that property carried out in an expensive capacity before that date on the territory of that Member State by a person acting as such;
4° any irregularity or offence committed in the course of a customs transit regime referred to in Article 101 under the conditions specified in point 3°.
Also considered to be an import of property in Belgium within the meaning of Article 23, the assignment in Belgium, after the date of accession, by a subject, or by a non-submissible, of a property that was delivered to it, before the date of accession, on the territory of one of the new Member States, when the following conditions are met:
1° the delivery of this property was exempted or was likely to be exempted in one of the new Member States under its export;
2° the property was not imported into the Community before the date of accession. ".
Art. 60. Section 103 of the same Code, repealed by section 53, is reinstated in the following wording:
"Art. 103. By derogation from section 24, the importation of a property within the meaning of section 102 is carried out without a tax generator, where one of the following conditions is met:
1° the imported property is shipped or transported outside the extended Community;
2° the imported property, within the meaning of Article 102, paragraph 1er, 1°, is other than a means of transport and is resented or transported to the Member State from which it was exported and to the one who exported it;
3° the imported property, within the meaning of Article 102, paragraph 1er, 1°, is a means of transport that has been acquired or imported, before the date of accession, to the general conditions of taxation of the domestic market of one of the new Member States or have not benefited, under its export, from exemption or reimbursement of the value added tax.
The condition referred to in paragraph 1er, 3°, is deemed to be completed when the time elapsed between the date of first commissioning of the means of transport and the date of accession to the European Union is more than eight years and the amount of the tax that would be due under the import does not exceed 5 euros.".
Art. 61. Articles 50 to 60 come into force on 1er July 2013.
Section 3. - Confirmation of royal decrees taken in execution of Article 37, § 1er, value added tax code
Art. 62. Confirmed with effect on the date of their respective entry into force:
1° the Royal Decree of 2 June 2010 amending Royal Decree No. 20 of 20 July 1970, setting the rates of the value added tax and determining the distribution of goods and services according to these rates;
2° the Royal Decree of 17 November 2010 amending Royal Decree No. 20 of 20 July 1970, setting the rates of the value added tax and determining the distribution of goods and services according to these rates;
3° the Royal Decree of 19 December 2010 amending Royal Decrees nbones 1, 3, 14, 15 and 20 relating to the value added tax.
CHAPTER 5 . - Amendments to the Code of Miscellaneous Duties and Taxes
Art. 63. In section 1261, 6°, of the Code of various duties and taxes, the word "State" is replaced by the words "Belgian state or subject to cash certificates or obligations similar to Belgian linear obligations issued by a Member State of the European Economic Area".
Art. 64. In article 139bis, 1°, of the same Code, the word "State" is replaced by the words "Belgian State or having as the object of cash certificates or obligations similar to Belgian linear obligations issued by a Member State of the European Economic Area".
Art. 65. In section 1762, of the same code, last amended by the law of 22 June 2012, it is inserted a 15°, as follows:
"15° the transfer of reserves or values of redemption of the commitments referred to in Article 1751, § 2, 5° and 6°, following the bankruptcy or liquidation of an insurance company or pension agency referred to in Article 2, § 1er or § 3, of the Act of 9 July 1975 relating to the control of insurance companies, or of a professional pension institution referred to in Article 2, 1°, of the Act of 27 October 2006 relating to the supervision of professional pension institutions, to a similar company or agency. ".
Art. 66. Article 1791Paragraph 1er, of the same Code, amended by the law of 27 December 2005, the words "the last working day" are replaced by the words "the 20".
Art. 67. Section 66 applies to employers' or personal premiums and contributions that expire from November 2013.
CHAPTER 6. - Excise changes
Section 1re. - Amendments to the law of 7 January 1998 concerning the structure and rates of excise rights on alcohol and alcoholic beverages
Art. 68. In Article 5, § 5, of the Law of 7 January 1998 concerning the structure and rates of excise rights on alcohol and alcoholic beverages, paragraph 1er is replaced by the following:
"The taxable volume is expressed in hectolitres and liters, with fractions of litre neglected. When the volume to be imposed is less than the liter, the fractions of the deciliter are neglected. ".
Art. 69. In Article 9 of the Act, § 2 is replaced by the following:
"§2. The taxable volume is expressed in hectolitres and liters, with fractions of litre neglected. When the volume to be imposed is less than the liter, the fractions of the deciliter are neglected. ".
Art. 70. In Article 11, § 1erParagraph 1er, from the same law the words "and of any product covered by Article 3" are replaced by the words "and of any product covered by Article 4".
Art. 71. In Article 12 of the Act, § 2 is replaced by the following:
"§2. The taxable volume is expressed in hectolitres and liters, with fractions of litre neglected. When the volume to be imposed is less than the liter, the fractions of the deciliter are neglected. ".
Art. 72. In Article 15 of the Act, § 4 is replaced by the following:
§ 4. The taxable volume is expressed in hectolitres and liters, with fractions of litre neglected. When the volume to be imposed is less than the liter, the fractions of the deciliter are neglected. ".
Art. 73. In section 17 of the Act, the last paragraph is replaced by the following:
"The volume of pure alcohol in a product containing alcohol at the temperature of 20 ° C, is expressed in percent and tenths of percent (equivalent alcoometric title), with fractions of tenth percent neglected.
The taxable volume of taxable products is expressed in hectolitres, liters and deciles, with fractions of deciliter being neglected. When the volume to be imposed is less than the deciletion, the centilitre fractions are neglected. ".
Art. 74. In section 18 of the Act, the 2° is replaced by the following:
"2° when they are both denatured in accordance with Belgian standards and used in the manufacture of products that are not intended for human consumption; ".
Section 2. - Amendments to the Act of December 21, 2009 on the Excise Regime for Non-Alcoholic Drinks and Coffee
Art. 75. In section 10 of the Act of 21 December 2009 on the Excise of Non-Alcoholic Drinks and Coffee, the following amendments are made:
1° § 2 is supplemented by the e) written as follows:
"(e) the introduction, including the irregular introduction, of excise products, unless excise products are under a suspensive regime at the time of their introduction. ";
2° in § 3, paragraph 3, the words "are to be demonstrated" are replaced by the words "are proven to the agents of the administration";
3° § 3 is supplemented by a paragraph written as follows:
"The King shall establish the rules and conditions applicable to the determination of the destruction and loss referred to in this paragraph."
Art. 76. In section 11 of the Act, the following amendments are made:
1° § 1er, is completed by a 5°, written as follows:
"5° with respect to the introduction of excise products referred to in Article 10, § 2, e): the person who declares the excise products or on whose behalf they are declared at the time of the introduction, or, in the case of irregular introduction, any other person who has participated in the introduction. ";
2° the article is supplemented by a § 3 written as follows:
§ 3. For the purposes of this article, "irregularity during a movement" means: a situation occurring during a movement of excise products under a suspensive regime other than that referred to in Article 10, § 3, because this movement or part of this movement of excise products has not ended in accordance with Article 26, § 2.
Art. 77. Article 15 of the same law whose current text will form § 1er, is supplemented by § 2 written as follows:
"§2. The King sets the rules of procedure for granting these exemptions.".
Art. 78. In the same Act, the title of Chapter 3, Section 4, is replaced by the following:
"Section 4. Refund and surrender of the excise".
Art. 79. Article 16 of the Act is supplemented by §§ 3 and 4 as follows:
§ 3. The King sets out the procedure for reimbursements made pursuant to articles 17 and 18.
§ 4. There will be no claim for reimbursement when it does not meet the conditions set by the King.".
Art. 80. In article 18 of the same law, the words "or handover" are inserted between the words "refund" and the words "accise".
Art. 81. In section 21 of the Act, the following amendments are made:
(a) in § 2, the 1st is supplemented by the words "without its amount being less than 500,00 euros";
(b) in § 4, the words "with the competent official designated by the administrator" are replaced by the words "with the competent official designated by the King".
Art. 82. In the same law, Article 27, whose current text will form § 1er, is supplemented by § 2 written as follows:
"§2. The King may determine which mentions must be included."
Art. 83. In section 35, last paragraph, of the Act, the words "The competent official designated by the administrator" are replaced by the words "The official designated by the King".
Art. 84. In the same Act, an article 35/1 is inserted as follows:
"Art. 35/1. The guarantee to be provided pursuant to section 21 must be made with the administration in one of the forms and conditions set out in chapter XXVI of the General Law of 18 July 1977 on Customs and Access. ".
Art. 85. In the same Act, an article 35/2 is inserted as follows:
"Art. 35/2. References made to the Act of 13 February 1995 on the excise regime of non-alcoholic beverages and to the Act of 13 February 1995 on the excise regime of coffee, are agreed as made in this Act.".
Section 3. - Amendments to the ordinary law of 16 July 1993 to complete the federal structure of the State
Art. 86. In the ordinary law of 16 July 1993 to complete the federal structure of the State, in place of article 371bis cancelled by Constitutional Court decision No. 186/2005, an article 371bis is inserted as follows:
"Art. 371bis. Exemption of the packing fee is granted to all individual containers containing a drink for which an exemption in respect of excise is provided, respectively, by section 18 of the law of 7 January 1998 concerning the structure and rates of excise duty on alcohol and alcoholic beverages and by section 15 of the law of 21 December 2009 relating to the excise regime of non-alcoholic beverages and coffee, or for which an excise is provided by ".
Art. 87. Section 372 of the Act, repealed by the Act of 30 December 2002, is reinstated in the following wording:
"Art. 372. To determine the amount of the guarantee to be deposited in accordance with section 19 of the Act of 22 December 2009 on the general excise regime and in accordance with section 21 of the Act of 21 December 2009 on the excise regime of non-alcoholic beverages and coffee, the amount of the packaging contribution in question must be taken into account.".
Art. 88. Section 395 of the Act, repealed by the Program Act of 27 December 2012, is reinstated as follows:
"Art. 395. Any breach of the provisions of this Act that results in the requirement of the packaging contribution or environmental assessment shall be punished by a fine of between five and ten times the amount of the contribution at stake without being less than 250.00 euros and without prejudice to the payment of the contribution due.
Without prejudice to the sanctions provided for in this section and sections 396 and 397, the packing assessment or environmental assessment is still payable, except for the packaging contribution or environmental assessment due on the goods that, following the finding of an offence on the basis of what was set out in paragraph 1er, are effectively seized and subsequently confiscated or, after a transaction, are abandoned in the Consolidated Revenue Fund.
The packaging contribution or environmental assessment that is no longer payable on confiscated or abandoned goods will nevertheless serve as a basis for calculating fines to be imposed.".
Art. 89. Section 396 of the Act, repealed by the Program Act of 27 December 2012, is reinstated in the following wording:
"Art. 396. In the case of a packing contribution, there is an attempt to fraudulently obtain a reduction or exemption from the assessment, a fine of between five and ten times the amount of the contribution for which there has been an attempt to illegally obtain the reduction or exemption, without it being less than 250.00 euros."
Art. 90. Section 398bis of the Act, inserted by section 367 of the Program Act of 22 December 2003, is repealed.
Section 4. - Amendment of the Act of 3 April 1997 on the tax system of manufactured tobacco
Art. 91. In Article 3, § 6, of the Act of 3 April 1997 on the tax system of manufactured tobacco, replaced by the Act of 7 November 2011, the last paragraph is replaced by the following:
" It can also prescribe the obligation to publish annual weighted average prices for different manufactured tobacco products and set the amount of tax signs that can be acquired by economic operators. ".
Art. 92. Section 91 comes into force on 1er February 2013.
Section 5. - Changes in energy products
Art. 93. Article 418, § 1er, of the Programme Act of 27 December 2004, as amended by the Act of 8 June 2008, the following amendments are made:
1° (h) is replaced by the following:
"h) products under NC 3811 11 10, 3811 11 90, 3811 19 00 and 3811 90 00;"
2° (i) is inserted as follows:
"(i) products under NC 3824 90 99, when intended for use as fuel or fuel."
Art. 94. In section 419 of the Program Act of 27 December 2004, last amended by the Program Act of 29 December 2010, the following amendments are made:
1° (e), (i) is replaced by the following:
"(i) used as fuel:
- excise fee: 198,3148 EUR 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 liters at 15 ° C;"
2° (f), (i) is replaced by the following:
"(i) used as fuel:
* not mixed
- excise fee: 198,3148 EUR 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 liters at 15 ° C;
** completed up to at least 5% EMAG flight under NC 3824 90 99 and corresponding to NBN-EN 14214:
- excise fee: 198,3148 EUR 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 liters at 15° C;".
Art. 95. In Article 7, § 3, of the Biofuels Act of 10 June 2006, paragraph 4 is replaced by the following:
"The file must be supported:
(a) invoices for the purchase of biofuels accepted by the Customs and Excise Administration;
(b) as appropriate:
- a copy of the electronic administrative documents relating to biofuels received from the approved production unit;
- a copy of the electronic administrative documents relating to biofuels that they sent by the registered production unit to a third party;
- in the event of shipment of biofuels to a third party, a copy of the electronic administrative documents relating to mixed energy products, addressed to them by that third party;
(c) consumer statements and their possible annexes. ".
CHAPTER 7. - Amendments to the Privacy Protection Act of 8 December 1992 with respect to personal data processing
Art. 96. Section 3, § 7, of the Act of 8 December 1992 on the Protection of Privacy in respect of personal data processing, replaced by the Act of 11 December 1998 and last amended by the Act of 3 August 2012 is replaced by the following:
"§ 7. Without prejudice to the application of specific legal provisions, section 10 is not applicable to personal data processing managed by the Federal Public Service Finance during the period during which the person concerned is subject to control or investigation or preparatory actions to them, carried out by the Federal Public Service Finance as part of the execution of his or her legal duties, to the extent that such application would adversely affect the requirements of control alone
The duration of such preparatory acts during which the said Article 10 is not applicable shall not exceed one year from the application under this Article 10.
Where the Federal Public Service Finance has used the exception as determined in paragraph 1er, the rule of the exception is immediately lifted after the closure of the control or investigation or upon the closure of the preparatory acts where they have not resulted in a control or investigation. The Information Security and Protection of Privacy Service shall inform the taxpayer concerned without delay and shall communicate to the taxpayer in its entirety the motivation contained in the decision of the controller that made use of the exception. ".
Art. 97. In section 13 of the Act, replaced by the Act of 11 December 1998 and last amended by the Act of 3 August 2012, paragraph 1er is replaced by the following:
"Any person justifying his or her identity has the right to apply to the Privacy Commission at no cost to exercise the rights referred to in articles 10 and 12 with respect to the personal data processing referred to in Article 3, §§ 4, 5, 6 and 7.".
CHAPTER 8. - Combating fraud
Section 1re. - Amendment to the Income Tax Code 1992
Art. 98. Section 449 of the Income Tax Code 1992 last amended by the Act of 20 September 2012 is supplemented by a paragraph, which reads as follows:
"If the offences referred to in paragraph 1er have been committed in the context of serious tax evasion, organized or not, the culprit is punished by eliminating imprisonment from eight days to 5 years and a fine of 250 euros to 500,000 euros or one of these penalties only.".
Section 2. - Amendment to the Value Added Tax Code
Art. 99. Section 73 of the Value Added Tax Code, last amended by the Act of 20 September 2012, is supplemented by a paragraph, which reads as follows:
"If the offences referred to in paragraph 1er have been committed in the context of serious tax evasion, organized or not, the perpetrator is punished by imprisonment from eight days to 5 years and a fine of 250 euros to 500,000 euros or only one of these penalties.".
Section 3 . - Amendment of the Code of Miscellaneous Duties and Taxes
Art. 100. Section 207 of the Code of Miscellaneous Duties and Taxes, last amended by the Act of 20 September 2012, is supplemented by a paragraph, which reads as follows:
"If the offences referred to in paragraph 1er have been committed in the context of serious tax evasion, organized or not, the perpetrator is punished by imprisonment from 8 days to 5 years and a fine of 250 euros to 500,000 euros or only one of these penalties.".
Section 4. - Amendment of the General Customs and Access Act of 18 July 1977
Art. 101. In section 220 of the General Customs and Access Act of 18 July 1977, § 2 is replaced by the following:
"§2. Who commits offences defined in § 1er in a fraudulent intention or intended to harm and whether these offences are committed in the context of serious, organized or unorganized tax evasion, or have seriously adversely affected the financial interests of the European Union and the person in a recidivism situation shall be punished by imprisonment from 4 months to 5 years." .
Section 5. - Amendment of the Act of 22 December 2009 on the General Rules of Excise
Art. 102. In section 45 of the Act of 22 December 2009 on the General Excise Regulations, paragraph 3 is replaced by the following:
"The fine is doubled in case of recurrence. A person who commits the offences defined in paragraph 2 in a fraudulent intention or intends to harm in the context of serious, organized or unorganized tax evasion, and a person in a recidivism situation shall be liable to imprisonment from 4 months to 5 years."
Section 6. - Amendment of the law of 7 January 1998 concerning the structure and rates of excise rights on alcohol and alcoholic beverages
Art. 103. Section 27 of the Act of 7 January 1998 on the structure and rates of excise rights on alcohol and alcoholic beverages is supplemented by a paragraph written as follows:
"Whoever commits the offences defined in the preceding paragraph in a fraudulent intention or intends to harm in the context of serious, organized or unorganized tax evasion, and who is in recidivism shall be punished by imprisonment from 4 months to 5 years."
Section 7. - Amendment of the Act of 3 April 1997 on the tax system of manufactured tobacco
Art. 104. Section 13 of the Act of 3 April 1997 on the Tax System of Manufactured Tobacco, as amended by the Acts of 21 December 2009 and 29 December 2010, is supplemented by a paragraph written as follows:
"Whoever commits the offences defined in the preceding paragraph in a fraudulent intention or intends to harm in the context of serious, organized or unorganized tax evasion, and who is in recidivism shall be punished by imprisonment from 4 months to 5 years."
Section 8. - Amendment of the Programme Law of 27 December 2004
Art. 105. Section 436 of the Program Act of 27 December 2004, as amended by the Act of 21 December 2009, is supplemented by a paragraph that reads as follows:
"Whoever commits the offences defined in the preceding paragraph in a fraudulent intention or intends to harm in the context of serious, organized or unorganized tax evasion, and who is in recidivism shall be punished by imprisonment for 4 months to 5 years." .
CHAPTER 9. - Amendment to the Code of Succession Rights
Art. 106. In article 161 ter of the Code of Succession Rights, inserted by the law of 22 July 1993, amended by the Royal Decree of 13 July 2001, the laws of 5 August 2003 and 22 December 2003, the rate "0.08 pc" is replaced by the rate "0.0965 pc" from 1er January 2013 and "0.0925 pc" from 1er January 2014.
PART 3. - Financial arrangements
CHAPTER 1er. - Interest and dormant assets Caisse des Dépôts et Consignations
Art. 107. In section 10 of the Act of 20 December 2005 containing the Voys and Means budget for the fiscal year 2006, the year "2004" is replaced by "2006".
Art. 108. In section 10 of the Act of 28 December 2006 containing the budget of the Ways and Means for the fiscal year 2007, the year "2004" is replaced by "2007".
Art. 109. In Article 10 of the Law of 1er June 2008 with the budget of the Ways and Means for the fiscal year 2008, the year "2004" is replaced by "2008".
Art. 110. In section 11 of the law of 13 January 2009 containing the budget of the Ways and Means for the fiscal year 2009, the year "2004" is replaced by "2009".
Art. 111. In section 11 of the law of December 23, 2009 containing the budget of the Ways and Means for the fiscal year 2010, the year "2004" is replaced by "2010".
Art. 112. In section 11 of the Act of 30 May 2011 containing the budget of the Ways and Means for the fiscal year 2011, the year "2004" is replaced by "2011".
Art. 113. In section 10 of the Act of 16 February 2012 containing the budget of the Ways and Means for the fiscal year 2012, the year "2004" is replaced by "2012".
Art. 114. Section 61 of the Program Act of 22 June 2012 is supplemented by the following paragraph:
"This article comes into force on 1er May 2012. "
Art. 115. In section 49 of the Act of 24 July 2008 on various provisions (I), paragraph 2 is replaced by the following:
"If, despite the search procedure referred to in section 26, these accounts have not been the subject of an intervention by the licensee, the assets of these accounts are transferred to the Fund as follows: the first tranche of 25% of these accounts no later than the two years, the second tranche of 25% at the end of three years, the third tranche of 25% at the end of five years and the balance at the end of six years after the entry. ".
CHAPTER 2. - Caisse Nationale des Calamités
Art. 116. For the year 2013, an amount of 11,860,300 euros from the annual insurance tax, as provided for in sections 173 to 183 of the Code of Other Duties and Taxes, is allocated to the financing of the Caisse nationale des Calamités through the allocation fund 66,80.00.44B.
CHAPTER 3. - ANTI-CRISE MEASURES
Art. 117. Dexia SA and Dexia Crédit Local SA will continue to be considered as institutions referred to in Article 36/24, § 2, of the Act of 22 February 1998 establishing the organic status of the National Bank of Belgium, inserted by the Royal Decree of 3 March 2011, even after they have ceased to be part of the categories mentioned in this provision.
CHAPTER 4. - Amendment of the Act of 22 February 1998 establishing the organic status of the National Bank of Belgium
Art. 118. Article 36/24, § 1erof the Act of 22 February 1998 establishing the organic status of the National Bank of Belgium, inserted by the Royal Decree of 3 March 2011, the following amendments are made:
1° to paragraph 1er6° is repealed;
2° a § 3 is inserted as follows:
§ 3. The total principal amount of guarantees referred to in § 1erParagraph 1er, 2° and 5°, as well as coverage commitments referred to in § 1erParagraph 1er, 4°, cannot exceed 25 billion euros per controlled institution, or by group of controlled institutions connected between them within the meaning of Article 11 of the Code of Societies.
For the determination of groups referred to in paragraph 1er, the links between institutions resulting from State control over them are not taken into consideration.
A possible exceedance of the limit set out in paragraph 1er due to changes in exchange rates do not affect the validity of the guarantees or coverage commitments granted. ".
CHAPTER 5. - Ratification of Royal Decrees
Art. 119. Are ratified with effect on the date of their respective entry into force:
1° the royal decree of 18 October 2011 granting a state guarantee to certain commitments of Dexia Local Credit SA and,
2° the Royal Decree of 19 December 2012 amending the Royal Decree of 18 October 2011 granting a State guarantee to certain loans of Dexia SA and Dexia Local Credit SA.
CHAPTER 6. - Amendment of the Act of 2 April 1962 on the Federal Corporation for Participation and Investment and Regional Investment Corporations
Art. 120. In Article 1, §§ 3 and 4, of the Act of 2 April 1962 on the Federal Corporation for Participation and Investment and Regional Investment Corporations, replaced by the Royal Decree of 20 July 1994 and amended by the Act of 26 August 2006, the following amendments are made:
1° the words "Coordinated laws on commercial companies" are replaced each time by the words "the Code of Companies";
2° the words "to the co-ordinated laws on commercial companies" are replaced by the words "to the Code of Companies".
Art. 121. In section 3bis of the Act, as restored by the Royal Decree of September 28, 2006, the following amendments are made:
1° in § 2, paragraph 2, the 2° to 5° shall be replaced by the following:
"2° For a period of five years prior to their appointment, not having served as an executive member of the management body, or as a member of the steering committee or as a delegate for day management, or in the Federal Corporation for Participation and Investment, or in a corporation in which the Federal Corporation for Participation and Investment holds an interest or holds an interest in the Federal Corporation for Participation and Investment;
3° Not having served on the board of directors as a non-executive administrator for more than three consecutive terms, without the period being longer than twelve years;
4° For a period of three years prior to his appointment, not a member of the management staff, within the meaning of section 19, 2°, of the Act of 20 September 1948 on the organization of the economy, the Federal Corporation for Participation and Investment, or a corporation in which the Federal Corporation for Participation and Investment holds an interest or holds an interest in the Federal Corporation for Participation and Investment;
5° Do not receive, or have received, any significant remuneration or other significant heritage benefits of the Federal Corporation for Participation and Investment or a corporation in which the Federal Corporation for Participation and Investment holds an interest or that holds an interest in the Federal Corporation for Participation and Investment outside the fortieths and fees that may be collected as a non-executive member of the management body or a member of the supervisory body;
6° Do not maintain or maintain a significant business relationship with the Federal Corporation for Participation and Investment or a corporation in which the Federal Corporation for Participation and Investment holds an interest or that holds an interest in the Federal Corporation for Participation and Investment, or directly or as a partner, shareholder, member of the management body or member of the management body, or
7° Not having been in the past three years, partner or employee of the Commissioner, current or previous, of the Federal Corporation for Participation and Investment or of a corporation in which the Federal Corporation for Participation and Investment holds an interest or holds an interest in the Federal Corporation for Participation and Investment;
8° Not to be an executive member of the management body of another corporation in which an executive director of the Federal Corporation for Participation and Investment sits as a non-executive member of the management body or member of the oversight body, or to maintain other important links with the executive directors of the Federal Corporation for Participation and Investment as a result of duties held in other companies or bodies;
9° (a) Do not hold any social rights representing a tenth or more of the capital, the social fund or a class of shares of the corporation and in no way represent a shareholder returning under these conditions;
(b) If it holds social rights that represent a quotity less than 10%:
- these social rights cannot reach a tenth of the capital, the social fund or a class of shares of the society by adding these social rights to those held in the same corporation by companies whose independent administrator has control;
or
- acts of disposition relating to these actions or the exercise of the rights thereto shall not be subject to treaty provisions or unilateral commitments to which the independent member of the management body has subscribed;
10° Not to have a spouse or person with whom they cohabit legally or from a parent or ally to the second degree who exercises a mandate as a member of the management body, as a member of the steering committee, as a delegate to the day management or as a member of the management staff, as defined in section 19, 2 of the law of 20 September 1948 on the organization of the economy, or in one of the other cases defined in points 1 to ".
2° to § 2, a paragraph 3 is inserted, as follows:
"For the purposes of paragraph 2, 2°, and until December 31, 2012, references to the Federal Corporation for Participation and Investment also apply, where applicable, to the Federal Corporation for Participation and the Federal Investment Corporation.".
3° § 5 is repealed.
Art. 122. Article 3quinquies, paragraph 1er, 1°, of the same law, restored by the law of 22 January 1985 and replaced by the programme law of 30 December 1988, the following amendments are made:
1° the words "52bis, § 1er, second paragraph" are replaced by the words "620, § 1er5";
2° the words "70bis of coordinated laws on commercial companies" are replaced by the words "559 of the Code of Companies".
Art. 123. In section 3sexies of the Act, inserted by the Act of 30 March 1976, replaced by the Act of 4 August 1978 and amended by the Act of 26 August 2006, the following amendments are made:
1° in § 1erParagraph 1er, the words "29, 1° and 35, 1° of the coordinated laws on commercial companies" are replaced by the words "1er et 454, 4°, du Code des sociétés";
2° to § 1er, paragraph 2, the words "that will continue to remain, notwithstanding section 104 of the coordinated laws on business corporations" are repealed;
3° § 1er, paragraph 3, in fine, is supplemented by the words ", Article 646, § 1er, paragraph 2, of the Corporate Code not applicable";
§ 2 is repealed;
5° to § 3, the words "By derogation from articles 29, 1°, and 35, 1°, coordinated laws on commercial companies" are repealed.
Art. 124. In section 3octies of the Act, restored by the Act of 4 August 1978 and amended by the Act of 26 August 2006, the following amendments are made:
1° § 1er is deleted;
2° the words "100 million" are replaced by the words "2.500.000 euros" and the words "64bis et seq. of the coordinated laws on commercial companies" are replaced by the words "130 et seq. of the Code of Companies".
Art. 125. In article 14 of the same law, as amended by the laws of 30 March 1976, 4 August 1978 and 26 August 2006, the words "of the SFPI and" are deleted.
CHAPTER 7. - The Belgian contribution to the second package of support to Greece, as part of the refund of the profits "ANFA" (portfolio of Greek debt securities held by national central banks on their own account)
Art. 126. Belgium will pay a maximum of 181.1 million euros to Greece as part of the second package of support to Greece agreed by the members of the Eurogroup on 21 February 2012, i.e. the profits called "ANFA", spread over the period 2012-2020, in accordance with the following payment scheme: 28.5 million euros in 2012; 24 million euros in 2013; 20.9 million euros in 2014; 29.6 million euros in 2015; 26.2 million euros in 2016; Euro21.8 million in 2017; 16.7 million euros in 2018; 9.7 million euros in 2019; 3.6 million euros in 2020.
Payments will be charged to the federal state budget.
CHAPTER 8. - The Belgian SMP (Securities Markets Programme) contribution to Greece
Art. 127. As of 2013, Belgium will pay annually, on the basis of the decision of the Eurogroup of 27 November 2012, an amount to Greece that will coincide with the revenues that the National Bank of Belgium receives through its Greek SMP portfolio, as long as Greece fulfils the conditions imposed by the Eurogroup.
Payments will be charged to the federal state budget.
CHAPTER 9. - Confirmation of the delegated mission entrusted to the Federal Society of Participation and Investment by the Royal Decree of 6 December 2012 entrusting to the Federal Society of Participation and Investment a mission within the meaning of Article 2, § 3, of the Act of 2 April 1962 on the Federal Corporation of Participation and Investment and regional investment companies
Art. 128. The delegated mission entrusted to the Federal Company of Participation and Investment by the Royal Decree of 6 December 2012 entrusting to the Federal Corporation of Participation and Investment a mission within the meaning of Article 2, § 3, of the Act of 2 April 1962 relating to the Federal Corporation of Participation and Investment and to regional investment companies is confirmed.
CHAPTER 10. - Reimbursement of perpetual loans issued by the Belgian State
Art. 129. The following Belgian state loans are refunded at the nominal value of the securities that represent these loans:
1° "Dette 21/2 %", code ISIN BE0000101049;
2° "Dette 31/2 % 1937", code ISIN BE0000105081;
3° "Unified debt 4%, first series", ISIN code BE0000112152;
4° "Unified debt, second series", ISIN code BE0000113168;
5° "Emprunt 4% of the Liberation", ISIN code BE0000114174.
The King sets the date and terms of this refund.
The law of 1er April 2007 on public procurement offers and its enforcement orders do not apply to this refund.
Art. 130. Article 129 comes into force on the day of the publication of this Act to the Belgian Monitor.
CHAPTER 11. - Amendment of the Act of 28 December 2011 establishing a financial stability contribution and amending the Royal Decree of 14 November 2008 implementing the Act of 15 October 2008 on measures to promote financial stability and, in particular, establishing a State guarantee on the credits granted and other transactions carried out in the context of financial stability, with regard to the protection of deposits, insurance on the life and capital of registered cooperative companies,
Art. 131. In section 3 of the Act of 28 December 2011 establishing a financial stability contribution and amending the Royal Decree of 14 November 2008 implementing the Act of 15 October 2008 on measures to promote financial stability and in particular establishing a State guarantee relating to the credits granted and other transactions carried out in the context of financial stability, with regard to the protection of deposits, insurances on the life and capital of registered cooperative companies
"By derogation from paragraph 2, for Belgian credit institutions approved by the King as the central depositary of financial instruments within the meaning of Royal Decree No. 62 coordinated on November 10, 1967 relating to the deposit of fungible financial instruments and to the liquidation of transactions on these instruments, or having an approval as an organization assimilated to a liquidation agency in accordance with Article 36/26, §
- among debts to credit institutions: the term accounts and debts resulting from mobilizations and advances;
- among debts to customers: term deposits or with notice, special deposits and debts to other creditors;
- all debts represented by a title;
- subordinate debts. ".
Art. 132. In section 3 of the Act, as amended by section 128, the following amendments are made:
1° paragraph 2 is replaced by the following:
"The amount of the annual contribution paid to the Resolution Fund by each of its participants is equal to the amount, as of December 31 of the previous year, of the total liability of the participant diminished (i) of the amount of its deposits eligible for reimbursement by the Special Fund for the Protection of Deposits and Insurance on Life created in article 3 of the Royal Decree of November 14, 2008 relating to the enforcement of the law of October 15, 2008
For credit institutions considered systemic within the meaning of Article 36/3, § 2, of the Act of 22 February 1998 establishing the organic status of the National Bank of Belgium, the rate is calculated according to a risk indicator. This risk indicator is defined as the ratio between (i) the total of the financial assets held for transaction purposes, which is deducted 80% of the total derivatives held for transaction purposes, and (ii) the total balance sheet. The risk indicator is calculated on a consolidated basis. The contribution rate is determined as follows:
- when the mean of the value of the risk indicator measured at the end of each of the four quarters of the year preceding the sampling is less than 2.5%, the rate is 0.0325 %;
- where the mean of the value of the risk indicator measured at the end of each of the four quarters of the year preceding the sampling is greater than or equal to 2.5% but less than 5%, the rate is 0.035%;
- where the mean of the value of the risk indicator measured at the end of each of the four quarters of the year preceding the sampling is greater than or equal to 5% but less than 7.5%, the rate is 0.0375 %;
- where the mean of the value of the risk indicator measured at the end of each of the four quarters of the year preceding the sampling is greater than or equal to 7.5% but less than 10%, the rate is 0.04%;
- when the mean of the value of the risk indicator measured at the end of each of the four quarters of the year preceding the sampling is greater than or equal to 10%, the rate is 0.06%.
For credit institutions that are not considered systemic within the meaning of Article 36/3, § 2, of the Act of 22 February 1998 establishing the organic status of the National Bank of Belgium the rate of contribution of financial stability is determined as follows:
- for establishments that do not have equity requirements for position, exchange and commodity risk as a standard approach for negotiated debt securities, shares and commodities, or equity and equity requirements for position, exchange and commodity risks in internal models as of December 31 of the year preceding the collection, the rate is 0.03%;
- for establishments having, as of December 31 of the preceding year, requirements in positive equity for position, exchange and basic products for negotiated debt securities, shares and commodities in a standard approach or the requirements in positive equity for position, exchange and basic products in internal models, the rate is 0.0325 %."
2° in paragraph 3, becoming paragraph 5, the words "By derogation from paragraph 2" are replaced by the words "By derogation from paragraphs 2, 3 and 4".
Art. 133. In section 7 of the Act, the words "the amount of the base as defined in section 3" are replaced by the words "the amount of the plate and the rate to be applied, as defined in section 3".
Art. 134. Section 131 produces its effects on 1er January 2013.
Sections 132 and 133 come into force on 1er January 2014.
CHAPTER 12. - Amendment of the Act of 28 July 2011 to transpose various guidelines on financial sector control and various provisions
Art. 135. In article 34, paragraph 3, of the Act of 28 July 2011 to transpose various directives relating to the control of the financial sector and bearing various provisions, the word "2012" is replaced by the word "2013".
PART 4. - Sustainable development
UNIC CHAPTER. - Insertion of a Chapter V/2 in the Law of 5 May 1997 on the Coordination of Federal Sustainable Development Policy
Art. 136. In the Act of 5 May 1997 on the Coordination of Federal Policy on Sustainable Development, a chapter V/2, entitled:
"Chapter V/2. Subsidies for sustainable development.
Art. 19/4. § 1er. Under the conditions set by him, the King may allocate, on the proposal of the minister, a subsidy to one or more organizations that are developing a project for sustainable development in Belgium. This project must be part of the competence of the federal state. The grant can only cover costs related to this project, up to 50% of the actual total cost of the project.
To be eligible for a sibside, the project must:
1° to promote sustainable development in Belgium;
2° be clearly identifiable;
3° contain clear objectives;
4° having been allocated a specific budget;
5° be limited in time.
§ 2. Under the conditions set by him, the King may allocate, on the proposal of the minister, a subsidy for the operation of the coupole or network organizations that promote sustainable development and that fulfil a forum function on this plan. The grant can only cover costs related to the operation of the annual work programme, up to 75 per cent of the actual total cost.
The work program, referred to in the previous paragraph, is established by the coupole or network organization and is approved by the Minister.
After a call to the Belgian Monitor and the Service's website, and based on a ranking of candidates that is fixed by the minister, the King only recognizes one coupole or network organization by Community. Preliminarily to grant the subsidy, it is recognized for the period fixed by the King. This period is up to five years.
In order to be recognized, a coupole or network organization that is a candidate must meet the following conditions:
- gather the interests of its members;
- members are themselves organizations of social interest;
- represent its members vis-à-vis the federal authority with a common position;
Focusing on sustainable development as a key objective in its activities.
§ 3. Under the conditions set by him, the King may allocate, on the proposal of the Minister, a subsidy to international organizations or international networks for projects for sustainable development globally or within the European Union. The grant can only cover costs associated with the project up to 25 per cent of the actual total cost of the project.
To be eligible for a subsidy, the project must:
1° promoting sustainable development globally or within the European Union;
2° be clearly identifiable;
3° contain clear objectives;
4th has been allocated a specific budget. ".
PART 5. - Dotations
UNIC CHAPTER. - Membership of the Royal Family
Art. 137. Section 2 of the Act of 16 November 1993 establishing the Civil List for the duration of King Albert II's reign, the allocation of an annual and life endowment to Her Majesty Queen Fabiola and the allocation of an annual endowment to Her Royal Highness Prince Philippe, is supplemented by a paragraph written as follows:
"From 1er January 2013, the amount of this endowment is limited to the amount that corresponds to the endowment granted by section 2 of the Act of 7 May 2000 assigning an annual endowment to His Royal Highness Prince Philippe, an annual endowment to His Royal Highness Princess Astrid and an annual endowment to His Royal Highness Prince Laurent."
Art. 138. Section 75 of the Act of 28 December 2011 on various provisions, replaced by the Program (I) Act of 29 March 2012, is replaced by the following:
"By derogation from sections 2 and 4 of the Act of 16 November 1993 establishing the civil list for the duration of the reign of King Albert II, the allocation of an annual and life endowment to Her Majesty Queen Fabiola and the allocation of an annual endowment to her Royal Highness Prince Philippe, the endowment to Her Majesty Queen Fabiola is set at 1.441,381 euros for the year 2012 and at 922,378 euros for the year 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 17 June 2013.
ALBERT
By the King:
The Minister of Justice,
Ms. A. TURTELBOOM
Minister of Finance,
K. GEENS
The Secretary of State for Institutional Reforms, the Buildings Regime and Sustainable Development,
S. VERHERSTRAETEN
Seal of the state seal:
The Minister of Justice,
Ms. A. TURTELBOOM
____
Note
(1) House of Representatives:
Doc 53 2756/ (2012-2013):
001: Bill.
002 to 004: Amendments.
005: Report.
006: Text adopted by the Commission.
007: Amendment.
008: Text adopted in plenary and transmitted to the Senate.
Full report: 16 May 2013.
Senate:
5-2095 - 2012-2013:
Number 1: Project referred to by the Senate.
No. 2: Amendments.
Number three: Report.