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An Act To Amend The Code Of Tax On Added Value (Ii) (1)

Original Language Title: Loi modifiant le Code de la taxe sur la valeur ajoutée (II) (1)

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17 DECEMBER 2012. - An Act to amend the Value Added Tax Code (II) (1)

ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
Article 1er. This Act regulates a matter referred to in Article 78 of the Constitution.
Art. 2. This Act transposes section 4 of Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC with respect to the place of services.
Art. 3. In article 21bis, § 2, of the Value Added Tax Code, inserted by the law of 26 November 2009 and amended by the law of 29 December 2010, are inserted on 7° bis and 7° ter as follows:
"7° bis in the place where the service owner is established or has his home or habitual residence when the purpose of the service is a rental other than short duration of a means of transport;
7° ter by derogation from 7° bis, when the means of transport is a pleasure craft, at the place where the vessel is actually made available to the lessee when the non-short-term rental benefit is actually provided by the service provider from the seat of its economic activity or a stable establishment located at the place of the effective disposition of the property to the lessee;".
Art. 4. This Act comes into force on 1er January 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 December 2012.
By the King:
Deputy Prime Minister and Minister of Finance,
Seal of the state seal:
The Minister of Justice,
(1) Session 2012-2013.
House of Representatives.
Documents. - Bill, 53-2451 - No. 1. - Report, 53-2451 No. 2. - Text corrected by the commission, 53-2451 - No. 3. - Text adopted in plenary and transmitted to the Senate, 53-2451 - No. 4.
Full report. - 28 and 29 November 2012.
Documents. - Project referred to by the Senate, 5-1866 - No. 1. - Report, 5-1866 - No. 2. - Decision not to amend, 5-1866 - No. 3.
Annales of the Senate. - 6 December 2012.