Law On Tax And Other Provisions On Justice (1)

Original Language Title: Loi portant des dispositions fiscales et autres en matière de justice (1)

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belgiquelex.be - Carrefour Bank of Legislation

14 JANVIER 2013. - Tax and other legal provisions (1)



ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
CHAPTER 1er. - General provision
Article 1er. This Act regulates a matter referred to in Article 78 of the Constitution.
CHAPTER 2. - Amendments to the Code of Miscellaneous Duties and Taxes, the Value Added Tax Code, the General Act of 18 July 1977 on Customs and Access, the Income Tax Code 1992 and the Code of Registration, Mortgage and Registry Rights
Art. 2. In Article 211, § 1erParagraph 4 is replaced by the following:
"However, acts, documents, records and documents or information relating to judicial proceedings cannot be disclosed or copied without the express authorization of the Public Prosecutor's Office. "
Art. 3. In Article 289 § 1erParagraph 3 is replaced by the following:
"However, acts, documents, records, documents or information relating to judicial proceedings cannot be disclosed or copied without the express authorization of the Public Prosecutor's Office. "
Art. 4. In Article 93quaterdecies, § 1erthe Value-Added Tax Code, inserted by the Act of 22 December 1989 and amended by the Act of 28 December 1992, the Programme Law of 20 July 2006 and the Law of 1er March 2007, paragraph 3 is replaced by the following:
"However, acts, documents, records and documents or information relating to judicial proceedings cannot be disclosed or copied without the express authorization of the Public Prosecutor's Office. "
Art. 5. In Article 210, § 1erParagraph 3 is replaced by the following:
"However, acts, documents, records and documents or information relating to judicial proceedings cannot be disclosed or copied without the express authorization of the Public Prosecutor's Office. "
Art. 6. In Article 327, § 1erParagraph 2 is replaced by the following:
"However, acts, documents, records, documents or information relating to judicial proceedings cannot be disclosed or copied without the express authorization of the Public Prosecutor's Office. "
CHAPTER 3. - Amendment of the preliminary title of the Code of Criminal Procedure
Art. 7. Article 24 of the preliminary title of the Code of Criminal Procedure, replaced by the Act of 16 July 2002, is supplemented by two paragraphs as follows:
"The statute of limitations of public action shall be suspended whenever, within the framework of the rules of procedure, the examining magistrate or the board of indictments decides that additional indictments must be performed. The same is true every time the board's board, within the framework of the rules of procedure, is unable to settle the proceedings following an application filed in accordance with articles 61quinquies and 127, § 3, of the Code of Criminal Procedure. The suspension takes effect on the day of the first hearing before the board's board's board's board's board's board's board's board's board's board's board's board's board's board's board's board's board' board's board's board' board's board's board' board's board' board's board' chamber, whether or not the motion has been rejected or accepted, and is terminated on the day before the day before the day before the court's first hearing's's's's's first hearing.
The statute of limitations of public action is suspended whenever the court of judgment overrides the investigation of the case with a view to carrying out complementary acts of instruction. In this case, the statute of limitations is suspended from the day on which the court of inquiry decides to postpone the case until the day before the first hearing where the case is resumed by the court of judgment, without the possibility that each suspension may exceed one year. "
CHAPTER 4. - Amendment of the Act of 28 April 1999 supplementing, with regard to the fight against tax evasion, Royal Decree No. 185 of 9 July 1935 on the control of banks and the regime of securities and values emissions and the Act of 9 July 1975 on the control of insurance companies
Art. 8. In the Dutch text of Article 2 of the Act of 28 April 1999 supplementing, with regard to the fight against tax evasion, Royal Decree No. 185 of 9 July 1935 on the control of banks and the regime of securities and values emissions and the Act of 9 July 1975 on the control of insurance companies, the words "strafzaak aantelhangig" are replaced by the words "opsporingsonderzoek".
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 14 January 2013.
ALBERT
By the King:
The Minister of Justice,
Ms. A. TURTELBOOM
Minister of Finance,
S. VANACKERE
Seal of the state seal:
The Minister of Justice,
Ms. A. TURTELBOOM
____
Note
(1) See:
Documents of the House of Representatives:
53-2430 - 2011/2012:
No 1: Bill.
53-2430 - 2012/2013
Nbones 2-4: Amendments.
No 5: Report.
No 6: Text adopted by the Commission.
No 7: Text adopted in plenary and transmitted to the Senate.
Full report: 13 December 2012.
Documents of the Senate:
5-1887- 2012/2013:
No. 1: Project summoned by the Senate.
No. 2: Amendments.
Number three: Report.
No. 4: Decision not to amend.
Annales of the Senate: December 20 and 21, 2012.