belgiquelex.be - Carrefour Bank of Legislation 15 FEBRUARY 2007. - An Act to approve the Second Additional Protocol, signed in Brussels on 11 October 2004, amending the Convention between Belgium and Italy with a view to avoiding double taxation and preventing tax evasion and fraud on income tax, and the Final Protocol, signed in Rome on 29 April 1983 (1) (2)
ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
Article 1
er. This Act regulates a matter referred to in Article 77 of the Constitution.
Art. 2. The Second Additional Protocol, signed in Brussels on 11 October 2004, amending the Convention between Belgium and Italy with a view to avoiding double taxation and preventing tax evasion and fraud on income tax, and the Final Protocol, signed in Rome on 29 April 1983, will come out its full and complete effect.
Promulgation of this law, let us order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 15 February 2007.
ALBERT
By the King:
Minister of Foreign Affairs,
K. DE GUCHT
Minister of Finance,
D. REYNDERS
Seen and sealed the state seal:
Minister of Justice
Ms. L. ONKELINX
____
Notes
(1) 2006-2007 session.
Senate
Documents.
Bill tabled on 20/10/2006, No. 3-1865/1.
Report made on behalf of Commission No. 3-1865/2.
Annales parlementaire
Discussion, meeting of 28/11/2006.
Vote, meeting of 14/12/2006.
Room
Documents.
Project transmitted by the Senate, No. 51-2815/1.
Text adopted in plenary and subject to Royal Assent, No. 51-2815/2.
Annales parlementaire
Discussion, session of 18/01/2007.
Vote, meeting of 18/01/2007.
(2) This Protocol entered into force on 17 April 2013.
SECOND ADDITIONAL PROTOCOL
amending the Convention between Belgium and Italy with a view to avoiding double taxation and preventing tax evasion and fraud on income tax, and the Final Protocol, signed in Rome on 29 April 1983.
BELGIUM ROYAUME
AND
THE ITALIAN REPUBLIC
DESIReux to amend the Convention between Belgium and Italy with a view to avoiding double taxation and preventing tax evasion and fraud on income taxes, and the Final Protocol, signed in Rome on 29 April 1983 (hereinafter referred to as "the Convention"),
ONT DECIDE to conclude a second Additional Protocol to this Convention and have designated as their Plenipotentiaries:
The Kingdom of Belgium
Jan Devadder,
Director General of Legal Affairs, Jurisconsulte
The Italian Republic
Massimo Macchia,
Ambassador
The following provisions were agreed upon after having exchanged their full powers recognized in due form:
ARTICLE 1
erArticle 19, paragraph 1
er(b) of the Convention shall be deleted and replaced by the following provisions:
“(b) However, such remuneration shall be taxable only in the other Contracting State if the natural person is a resident of that State who has the nationality of that State. »
ARTICLE 2
1. Each Contracting State shall notify the other Contracting State of the completion of the procedures required by its legislation for the entry into force of this Additional Protocol.
2. The Additional Protocol shall enter into force on the fifteenth day after the date of receipt of the second of such notifications and its provisions shall apply to taxes on income for taxable periods beginning on or after 1
er January 1997.
ARTICLE 3
This Additional Protocol shall be applicable irrespective of the time limits provided for in the domestic law of the Contracting States in respect of the establishment and uptake of taxation.
ARTICLE 4
This Additional Protocol shall remain in force as long as the Convention remains in force; it will cease to apply at the same time as the Convention.
IN WITNESS WHEREOF, the undersigned duly authorized to do so, have signed this Additional Protocol and affixed their seals thereto.
DONE in Brussels on 11 October 2004, in duplicate, in French, Dutch and Italian languages, the three texts being equally authentic.
