Posted the: 2012-12-21 Numac: 2012003382 SERVICE PUBLIC FÉDÉRAL FINANCES 17 December 2012. -Act to amend the Code of tax on added value (II) (1) ALBERT II, King of the Belgians, to all, present and to come, hi.
The Chambers have adopted and we endorse the following: Article 1. This Act regulates a matter referred to in article 78 of the Constitution.
S. 2. this Act transpose article 4 of Directive 2008/8/EC of the Council of 12 February 2008 amending Directive 2006/112/EC as regards the place of supply of services.
S. 3. in article 21a, § 2, of the Code of tax on the value added, inserted by the law of November 26, 2009 and amended by the law of December 29, 2010, the 7 ° bis and 7 ter worded as follows shall be inserted: "7 ° bis to the place where the policyholder of services is established or has his domicile or habitual residence when delivery is to one another short-lived transportation rental;
7 ° ter notwithstanding 7th bis when the means of transport is a pleasure boat, at the place where the vessel is actually put at the disposal of the customer when the delivery of another short-lived rental is actually provided by the claimant from the seat of his economic activity or a permanent establishment located in the place of the provision of the property to the lessee; "."
S. 4 this Act comes into force on January 1, 2013.
Promulgate this Act, order that it be under the seal of the State and published by le Moniteur.
Given in Brussels, December 17, 2012.
ALBERT by the King: the Deputy Prime Minister and Minister of finance, S. VANACKERE sealed with the seal of the State: the Minister of Justice, Ms. A. TURTELBOOM _ Note (1) Session 2012-2013.
House of representatives.
-Bill, 53-2451 - No. 1. -Report, 53-2451 No. 2. -Text corrected by the commission 53-2451 - No. 3. -Text adopted in plenary meeting and forwarded to the Senate, 53-2451 - No. 4.
Compte rendu intégral. -28 and November 29, 2012.
Documents. -Project mentioned by the Senate, 5-1866 - No. 1. -Report 5-1866 - No. 2. -Decision not to amend, 5-1866 - No. 3.
Annals of the Senate. -6 December 2012.