Law On Tax And Financial Provisions (1)

Original Language Title: Loi portant des dispositions fiscales et financières (1)

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Read the untranslated law here: http://www.ejustice.just.fgov.be/cgi/article_body.pl?numac=2012003381&caller=list&article_lang=F&row_id=1400&numero=1419&pub_date=2012-12-20&dt=LOI&language=fr&fr=f&choix1=ET&choix2=ET&fromtab=+moftxt&trier=publication&sql=dt+=+'LOI'&tri=pd+AS+RANK+

Posted the: 2012-12-20 Numac: 2012003381 SERVICE PUBLIC FÉDÉRAL FINANCES 13th December 2012. -Act fiscal and financial provisions (1) ALBERT II, King of the Belgians, to all, present and future, hi.
The Chambers have adopted and we endorse the following: Chapter 1. -Available general Article 1.
This Act regulates a matter referred to in article 78 of the Constitution.
CHAPTER 2. -Taxes on income Section 1. -Changes in relation to natural persons art. 2. in article 53 (2) of the 1992 income tax Code, the words "and the withholding tax borne by the debtor of income at the discharge of the beneficiary;" shall be replaced by the words "and so the additional assessment on household income than the withholding tax incurred by the debtor of income at the discharge of the beneficiary in breach of articles 174/1 and 261;
S. 3A article 59, §§ 3 to 5, of the same Code, replaced by the law of 28 April 2003 and amended by laws of December 27, 2006 and April 14, 2011, the words "§ 1," every time are replaced by the words "§ 1, paragraph 1,
S. 4. in article 90, 3 °, of the same Code, replaced by the law of 27 December 2005 and amended by the law of July 27, 2008, the words "or of the Act of 23 November 1998 instituting legal cohabitation," shall be replaced by the words "or a similar legal obligation in foreign law,".
S. 5. article 90, 5 °, of the same Code, is replaced by the following: ' (5 ° revenues collected outside the exercise of a professional activity: has) on the occasion of the sublease or assignment of a lease of real property furnished or unfurnished;
(b) or on the occasion of the granting of the right to use a location which is immovable by nature and who is not located inside a sports facility, to affix posters or other advertising material;
(c) either on the occasion of the granting of the right to use a site that is immovable by nature, to install equipment transmission and reception by mobile telephone operators; ».
S. 6. in article 98, paragraph 1, of the same Code, replaced by the law of October 27, 1997, the words "and less donations paid by the beneficiary to an institution referred to in article 104, 3 ° has and b, on the condition that they are the subject of a receipt from the donee" are repealed.
S. 7. in the introductory sentence of article 100, paragraph 1, 2 °, of the same Code, the words "or the concession of the right to install the spread of mobile telephony equipment" shall be inserted between the words "or other advertising material" and the words ", the difference between the following two terms:
S.
8. at article 104 of the same Code, last modified by the law of December 22, 2009, the following amendments are made: 1 ° in the introductory sentence 'in articles 107-116', shall be replaced by the words "in articles 115 and 116,";
2 ° in 1 ° the words "or of the Act of 23 November 1998 instituting legal cohabitation," are replaced by the words "or a similar legal obligation in foreign law";
3 ° the provisions of 3 ° to 8 ° are repealed.
S.
9 article 105 of the same Code, replaced by the law of December 24, 2008, 2 ° and 3 ° shall be replaced by the following: "2 ° expenditures referred to in article 104, 1 ° and 2 °, which are due jointly by the two spouses, are charged by priority according to the proportional rule across the net income of the two spouses;
3 ° the expenditure referred to in article 104, 1 ° and 2 ° is charged by priority across the net income of the spouse who is personally debtor and any balance is charged to all the net income of the other spouse. ».
S. 10. in title II, chapter II, section VI, of the same Code, the part "B. donations." which includes sections 107 to 111, as last amended by the law of December 22, 2009, is repealed.
S. 11. in title II, chapter II, section VI, of the same Code, the part "C. remuneration of a used House.
"which includes section 112, as amended by the Act of July 6, 1994, the royal decree of 20 July 2000, the Act of 12 August 2000 and the royal decree of July 13, 2001, is repealed.
S. 12. in title II, chapter II, section VI, of the same Code, part D. care child."which includes articles 113 and 114, as last amended by the Act of December 23, 2009, is repealed.
S. 13. in article 132, paragraph 1, 6 °, of the same Code, amended by the law of July 6, 1994 and December 24, 1999 and the royal decree of July 13, 2001, the words «to the deduction referred to in article 104, 7 °; child care» are replaced by the words "to the reduction referred to in article 14535 child care";.
S. 14. in article 132bis, paragraph 3, of the same Code, replaced by the law of December 27, 2006, the words «which does deduct not expenses incurred for child care referred to in article 104, 7 °.» » are replaced by the words "which does not require the reduction referred to in article 14535 child care. ».
S. 15. article 134 of the Code, replaced by the law of August 10, 2001, is replaced as follows: «art.» 134 § 1.
The proportion of income exempt from tax includes the total of the amount of base, possibly plus, and the supplements referred to in articles 132 and 133.
§ 2. The proportion of income exempt from tax is charged on successive slices of income, starting with the first.
§
3. Part of the proportion of income exempt from tax which is not charged after application of §§ 1 and 2, is, insofar as it concerns the supplements referred to in article 132, paragraph 1, 1 ° to 6 °, converted in a refundable tax credit.
The tax credit is equal to 25 per cent of the portion of the proportion of income exempt from tax which can be converted in accordance with paragraph 1, with a maximum of EUR 250 per dependent child.
This paragraph does not apply:-to the taxpayer who collects professional income that are exempt by convention and which do not intervene for the calculation of the tax to other revenues;
-to the spouse of a taxpayer referred to in the first indent which is taxed separately in accordance with article 126, § 2, paragraph 1, 4 °.
§ 4. When a common tax is established, it shall be as follows: 1 ° the proportion of income exempt from tax is fixed by spouse;
2 ° the supplements referred to in article 132 shall be charged in the head of the spouse who has the highest taxable income;
3 ° when the taxable income of one of the spouses is less than its proportion of income exempt from tax, the difference is added to the proportion of income exempt from tax by the other spouse;
4 ° for the purposes of § 3, the haircuts of the income tax-exempt both spouses are accumulated to determine to what extent the part of the proportion of income exempt from tax is not charged after application of points 1 to 3, is the supplements referred to in article 132, paragraph 1, 1 ° to 6 °, and can be converted to a refundable tax credit. ».
S. 16. Section 1452 of the same Code, replaced by the law of August 10, 2001, is replaced by the following: «art.» 1452. the tax reduction is equal to 30 per cent of expenditure actually paid. ».
S. 17. in article 1453, paragraph 5, of the same Code, inserted by the law of December 27, 2006, the words "the § 1, 1 °, ' are replaced by the words ' paragraph 1 '.
S.
18. in article the same Code 14521, replaced by the law of 21 December 1994 and amended by the royal decree of July 13, 2001, laws of 20 July 2001, December 22, 2003 and December 22, 2009, paragraphs 2 and 3 are replaced by the following: "tax reduction is equal to 30 per cent of the expenditure referred to in paragraph 1.".
S. 19. article 14523 same code, replaced by the law of August 10, 2001, is replaced by the following: «art.» 14523. when a common tax is established, the tax reduction referred to in article 14521 is distributed proportional rule based on the taxable income of each spouse in all taxable income of both spouses. » .
S. 20. in article 14525 same code inserted by the law of April 8, 2003 and amended by the law of 9 July 2004 and April 14, 2011, the following changes are made: 1 ° in article 4, (c), the words "of article 104, 8 ° or" are repealed.
2 ° paragraph 7 is replaced by the following: "When a common tax is established, the tax reduction is distributed according to the proportional rule based on the taxable income of each spouse in the whole of the taxable income of both spouses.".
3 ° to paragraph 8, the words "in clause 2, 4 °", are replaced by the words "in paragraph 3, 4 °".
S. 21. in article 14528 same code inserted by the law of December 22, 2009, and amended by the law of December 23, 2009, the following changes are made: 1 ° paragraph 1, paragraph 2, is replaced by the following: "the tax reduction is not applicable to expenditures that come into consideration for the application of the discount on invoice referred to in article 147 of the programme law of 27 April 2007 as it existed before be repealed by article 70. Act of December 28, 2011. »;
2 ° paragraph 1 is supplemented by a paragraph worded as follows: "When a common tax is established, the tax reduction is distributed according to the proportional rule based on the taxable income of each spouse in the whole of the taxable income of both spouses.".
3 ° to paragraph 3, subparagraph 3 (c), the words '104, 8 °', are repealed.
S.

22 section 14530 same code, inserted by the Act of 27 December 2006 and amended in that regard the Dutch text, by the law of December 22, 2009 and April 14, 2011 Act, the following amendments are made: 1 ° in paragraph 2 (c), the words '104, 8 °', are repealed;
2 ° paragraph 5 is replaced by the following: "When a common tax is established, the tax reduction is distributed according to the proportional rule based on the taxable income of each spouse in the whole of the taxable income of both spouses.".
S.
23. in article 14531 same code inserted by the Act of 27 December 2006 and amended by law of June 8, 2008 and December 22, 2009, the following changes are made: 1 ° in paragraph 2 (c), the words '104, 8 °', are repealed;
2 ° to paragraph 3, the words «50 BW» are replaced by the words '30 sq.ft.';
3 ° paragraph 5 is replaced by the following: "When a common tax is established, the tax reduction is distributed according to the proportional rule based on the taxable income of each spouse in the whole of the taxable income of both spouses.".
S. 24. in title II, chapter III, section Ire, of the same Code, there shall be inserted an IIquaterdecies subsection entitled "subsection IIquaterdecies - discount for gifts.
S. 25. in title II, chapter III, section Ire, subsection IIquaterdecies, of the same Code, inserted by article 24, article be inserted a 14533, worded as follows: «art.» 14533 § 1. He is granted a tax reduction for the following expenses which are actually paid during the taxable period: 1 ° donations made in cash: has) to institutions that fall under the application of the Decree of 12 June 1991 on universities in the Flemish community, or the Decree of 5 September 1994 concerning the regime of University studies and academic grades of the French community Chartered University hospitals or similar institutions of another Member State of the European economic area;
(b) at the Royal academies in «Federaal Fonds voor Wetenschappelijk Onderzoek - federal Fund for scientific research - FFWO/RSMC» to the "Fonds voor Wetenschappelijk Onderzoek-Vlaanderen - FWO", "la Recherche scientifique - FNRS - FRS-FNRS Fund", as well as scientific research institutions jointly approved by the Minister of finance and the Minister who has the policy and programmation in charge or similar institutions of another State member of the European economic area who are licensed in a similar way with the exception of institutions that are directly related to parties or political lists;
(c) to the public centres for social action;
(d) cultural institutions approved by the King who are established in Belgium and whose area of influence extends to one of the communities, the whole country or cultural institutions established in another State member of the European economic area, whose area of influence extends to a regional State or the entire country or federated entity and which are approved in a similar way;
(e) to institutions that assist victims of the war, the disabled, the elderly, minors protected or indigent and who, after receiving the opinion of the advisory bodies of the State or communities that have such assistance in their skills, are approved by the competent organs of the State or communities which fall within these institutions, and, for the purposes of the Tax Act by the Minister of finance or similar institutions to another European economic area Member State which are approved in a similar way;
(f) to the Red Cross of Belgium or a section national Red Cross in another Member State of the European economic area, and the King Baudouin Foundation, the European Centre for missing children and sexually exploited - Belgium - Foundation under Belgian law, the Palais des Beaux-Arts and the Theatre royal in the currency;
(g) to the National Fund for calamity for the benefit of the national fund of the public calamities or the national agricultural disasters Fund to provincial funds of calamities, as well as the institutions that are created to come help to victims of disasters justifying the application of the Act to repair some damage to the private property by natural disasters and who are certified as such by the Minister of finance or similar institutions another European economic area Member State which are approved in a similar way;
(h) to the enterprises of adapted work which, in pursuance of the legislation concerning the social rehabilitation of persons with disabilities, are created or approved by the regional government or the competent agency or similar institutions of another Member State of the EEA European which are approved in a similar way;
(i) institutions which attach themselves to the nature conservation or protection of the environment and which are approved as such by the Minister of finance and the Minister having environment in his or her attributions or similar institutions of another European economic area Member State who are authorised Similarly;
(j) to institutions which have the purpose the conservation or protection of monuments and sites, including the zone of influence extends to the whole country in one of the regions or the German-speaking community and which are approved by the King or similar institutions of another State member of the European economic area which are approved in a similar way;
(k) to the associations which have as their object the management of animal shelters, having received the approval provided for in article 5 of the Act of August 14, 1986 to the protection and welfare of animals and meets the conditions laid down by the King on the proposal of the Minister of finance or similar associations of another European economic area Member State which are approved in a similar way;
(l) to the institutions dealing with sustainable development in the sense of Act of 5 May 1997 on the coordination of federal policy development sustainable and which are approved as such by the Minister of finance and by the Minister which has sustainable development in his or her attributions or similar institutions of another European economic area Member State which are approved in a similar way;
2 ° the gifts in money to institutions that assist developing countries and which are approved as such by the Minister of finance and the Minister who has the cooperation to the development in charge or similar institutions of another European economic area Member State which are approved in a similar way;
3 ° the gifts in money to the associations and institutions which help victims of major industrial accidents and which are approved as such by the Minister of finance and the Minister for Foreign Affairs or to associations and similar institutions of another State member of the EEA European which are approved in a similar way;
4 ° the gifts to museums of the State and subject to assignment to their museums, gifts made communities, Regions, provinces, municipalities and public centres for social action: a) either in cash;
(b) or in the form of works of art, recognized by the Minister of finance, in accordance with § 4, as belonging to the movable cultural heritage of the country or with an international reputation.
The tax reduction for the donations referred to in paragraph 1 is granted provided that they reach at least 25 euros and are subject to a receipt from the donee.
The tax reduction is equal to 45% of actually made donations.
The total amount of donations for which tax relief is granted may not exceed per taxable period 10% of all net income or 250.000 euros.
When a common tax is established, the tax reduction is distributed according to the proportional rule based on the taxable income of each spouse in the whole of the taxable income of both spouses.

§ 2. The King determines the obligations and formalities to be completed by grantees to enable donations to be eligible for the tax reduction.
With regard to targeted donations to the § 1, paragraph 1, 1 ° to 3 °, made to associations or institutions of another State member of the European economic area, the taxpayer must keep at the disposal of the administration evidence that the association or institution of another Member State is similar to an association or a Belgian institution referred to in the same article and where appropriate, the association or the institution of another Member State is approved in a similar way, i.e. to the same conditions as those referred to in § 3, paragraphs 1 and 2.
§
3. The King determines the terms and conditions of registration of associations and institutions in the § 1, paragraph 1, 1 °, b, d, e, g, i to l, 2 ° and 3 °, and which are established in Belgium.
When an association or institution has more than one activity referred to in the abovementioned provisions, it must fulfil the conditions to be able to be approved for each of these activities.
When among its activities, the association or the institution exercises a sighting in the § 1, paragraph 1, 1 °, d or j, it must be approved by the King.
§ 4. Finance Minister recognizes as belonging to the movable cultural heritage of the country or as having a world-class works referred to the § 1,

paragraph 1, 4 °, b, and fixed their value for money. The tax reduction is granted for cash value fixed in this way.
The special commission referred to in article 83/4 of the Code of inheritance gives to the Minister of finance an opinion binding on: 1 ° the question whether works of art offered belong to movable cultural heritage of the country or are internationally renowned.
2 ° the admissibility of the donation;
3 ° the cash value of the work of art offered.
The evaluation costs are advanced by the taxpayer.
The recognition by the Minister of finance and the value set in silver, referred to in paragraph 1, are valid for a period of six months from the notification by sending recommended, to the taxpayer of this recognition and this cash value.
Of the assessment of the work of art are reimbursed to the taxpayer as soon as it has demonstrated that the donation has been completed within the deadline stipulated in the preceding paragraph.
The King sets the terms of the advance and the costs of evaluation. ».
S. 26. in title II, chapter III, section Ire, of the same code, there shall be inserted a subsection IIquinquedecies, entitled "subsection IIquinquedecies - Tax Reduction for the remuneration of an employee's home.
S. 27. in title II, chapter III, section Ire, subsection IIquinquedecies, of the same code, inserted by article 26, article be inserted a 14534, worded as follows: «art.» 14534. it is granted a tax reduction for salaries that are actually paid or allocated to a household employee, including the assessments that are due under social legislation during the taxable period.
The tax reduction is granted on the following conditions: 1 ° salaries reach at least 2,450 euros per taxable period and are subject to the social security scheme;
2 ° the household employee is, at the time of its commitment and for six months at least, eligible for compensation as complete unemployed or as a minimum livelihood allowance;
3 ° at the time of engagement, the taxpayer is registered with the national Office of social security as an employer of domestic staff, and this entry is the first in this capacity since January 1, 1980;
4 ° only the remuneration of one employee's home are taken into consideration.
The conditions laid down in article 2, 2 ° and 3 °, do not apply when on July 1, 1986, the taxpayer was already an employee of House since at least one year.
After the breach of the employment contract, the tax reduction for salaries of a household employee meet the condition of article 2, 2 °, continues to be granted when incurred by the taxpayer within three months, another employee of House that meets these requirements.
The amount for which the tax reduction is granted is equal to 50 per cent of remuneration paid or allocated during the taxable period and may not exceed EUR 5,000 per taxable period.
The tax reduction is equal to 30% of the amount that can be taken into account.
When a common tax is established, the tax reduction is distributed proportional rule based on the taxable income of each spouse in the whole of the taxable income of both spouses. ».
S. 28. in title II, chapter III, Section I, of the Code, it is inserted a subsection IIsexdecies, entitled "subsection IIsexdecies - childcare tax savings.
S.
29. in title II, chapter III, Section Ire, subsection IIsexdecies, of the same Code, inserted by article 28 article be inserted a 14535, worded as follows: «art.» 14535. it is granted a tax reduction for the expenses that are actually paid or assigned during the taxable period and which are incurred in one or more child care:-in charge of the taxpayer;
- either for that half of the supplements to the proportion of income exempt from tax referred to in article 132, paragraph 1, 1 ° to 5 °, is attributed to the taxpayer pursuant to article 132bis.
The tax reduction is granted on the following conditions: 1 ° expenses relate to the payment of child care in the economic area European outside normal hours of class during which the child follows the teaching, and must be performed for children who have not reached the age of twelve years;
2 ° the taxpayer receives professional income;
3 ° the expenses are paid: has) to institutions or home recognised, subsidised or controlled environments:-by the Office of the birth and childhood, by "Kind en Gezin" or by the Government of the German-speaking community;
-or by the public authorities local, community, other than those referred to in the first indent, or regional;
-or by foreign public institutions established in another European economic area Member State;
b) either independent or crèches, foster families under the supervision of the institutions referred to in a, first or third indent;
(c) either to schools established in the European economic area or to institutions or the home environments that have a connection with the school or its organizing power.
By way of derogation from paragraph 2, 1 °, it is also granted a tax reduction for expenditures for childcare with a disability who have not attained the age of eighteen under the same conditions.
For the purposes of this article, means 'child with a disability', the child who is the recipient of family allowances be increased based on one of the following criteria: 1 ° either, more than 80 per cent of physical or mental disability with 7 to 9 points of degree of autonomy, measured using the guide attached to the royal decree of 3 May 1991 on the implementation of articles 47 56septies, and 63 of the coordinated laws on family allowances for wage-earners and section 96 of the Act of 29 December 1990 on social provisions;
2 °, a total of 15 points at least, established according to the socio-medical scale in accordance with the royal decree of 28 March 2003 implementing articles 47, 56septies and 63 of the coordinated laws on family allowances for employed persons and article 88 of the programme law (I) of 24 December 2002.
Childcare tax savings can be combined with the increase of income exempt from tax in accordance with article 132, paragraph 1, 6 °.
The King may, by Decree deliberated in the Council of Ministers, set a maximum amount deductible per child and day of custody, unless this amount is less than 4 euros.
The tax reduction is equal to 45 p.c. of the expenditure actually incurred, limited where appropriate in accordance with the preceding paragraph.
When a common tax is established, the tax reduction, is distributed proportional rule based on the taxable income of each spouse in the whole of the taxable income of both spouses.
The taxpayer holds at the disposal of the administration supporting documents to establish: a) the reality and the amount of the expenditure;
(b) the identity or the full name of people, schools, institutions and public authorities referred to in paragraph 2, 3 °;
(c) compliance with the conditions referred to in this article). ».
S. 30. in title II, chapter III, section Ire, of the same Code, there shall be inserted a subsection IIseptdecies, entitled "subsection IIseptdecies - Reduction of tax for the maintenance and restoration of monuments and sites.
S. 31. in title II, chapter III, section Ire, subsection IIseptdecies, of the same Code, inserted by article 30, article be inserted a 14536, worded as follows: «art.» 14536. it is granted a tax reduction for the part not covered by the subsidies, expenditure actually paid during the taxable period and exposed by the owner of built buildings, parties built buildings or sites not given rental and classified in accordance with the legislation on the conservation of Monuments and Sites or similar to another European economic area Member State legislation their maintenance and their restoration, as long as these buildings, parts of buildings or sites are accessible to the public.
The tax reduction is not applicable to expenditure which: has) are taken into account as a real professional fees;
(b) give right to the investment allowance referred to in article 69;
(c) enter into consideration for the purposes of article 14524, 14525, 14528, 14530 in 14531.
The amount for which the tax reduction is granted, is equal to 50 per cent of expenditure actually paid during the taxable period and may not exceed 25,000 euros per taxable period.
The tax reduction is equal to 30% of the amount that can be taken into account.
When a common tax is established, the tax reduction, is distributed proportional rule based on the taxable income of each spouse in the whole of the taxable income of both spouses.
The King sets the implementation of this provision and including what there is to be understood for the purposes of the Tax Act, with "accessible to the public. ».
S. 32. in article 154, § 3, paragraph 1, 2 °, of the same Code, replaced by the law of May 17, 2007, the words "§ 2", are each time replaced by the words "§ 2, paragraph 1,
S. 33. article 171, 4 °, k of the Code inserted by the Act of 7 November 2011, is replaced by the following: 'k) premium

referred to in article 4 of the royal decree of March 23, 2012 on the establishment of a Fund of impetus for general medicine and laying down its operating procedures. ».
S. 34. article 466, paragraph 2, of the same Code, inserted by the law of April 14, 2011, is replaced by the following: "However, the amount determined pursuant to paragraph 1 shall be reduced by the proportion of tax relating to household income referred to in article 17, § 1, 1 ° and 2 °, who are not professional."
S. 35. article 515septies, paragraph 2, of the same Code, replaced by the programme act of 22 June 2012, is supplemented by the words "or his successors in title.
S.
36. in the Dutch text of article 515novies, paragraph 4, of the same Code, inserted by the programme act of 22 June 2012, the word "rechthebbenden." is replaced by the word 'rechtverkrijgenden '.
S.
37. in article 526, § 2, paragraph 5, of the same Code, replaced by the law of 27 December 2005, in the second indent the words "and which he is owner, possessor, emphyteusis and superficies or life tenant" are repealed.
S. 38. in article 527 of the Code inserted by the law of 27 December 2004, the words "under article 526, paragraph 3.' are each time replaced by the words"under article 526, § 2, paragraph 2.'.
S. 39. article 3 comes into force from the 2010 tax year.
Article 23, 3 °, comes into force from the 2012 tax year.
Articles 5 and 7 are applicable to revenues collected from January 1, 2012.
Article 33 is effective April 1, 2012.
Section 35 applies to assets that are transferred from 1 January 2012.
Article 36 is applicable to the capital and values of redemptions that are transferred from July 1, 2012.
Article 23 (2) is applicable to expenditure actually paid during a taxable period relating to the tax year 2013 or a subsequent tax year.
Articles 2, 4, 6, 8 to 23, 1 °, 24-32, 34, 37 and 38 come into force from the year 2013.
Article 34 is also applicable to the tax year 2012 if conditions of coverage disappeared before December 31, 2012.
Section 2. -Changes in corporations and other legal entities art. 40A article 19A, the 1992 income tax Code, inserted by the Act of 27 December 2005 and amended by the laws of the 27 December 2005, December 21, 2009 and may 19, 2010, the following changes are made: 1 ° to paragraph 1, paragraph 1, the words "in the event of assignment for consideration of shares or shares," shall be inserted between the word "received" and the words "redeem" and '40 s.f.' shall be replaced by the words '25 sq.ft.';
2 ° to the paragraph 1, paragraph 5, the words ", excluding those referred to in article 2, § 5, of the arrested" are repealed;
3 ° to the 1st paragraph, paragraph 6 is replaced by the following: "by undertakings for collective investment in transferable securities within the meaning of this article, it must be held to hear organizations authorized in accordance with Directive 2009/65/EC of the European Parliament and of the Council of 13 July 2009 on the coordination of laws, regulations and administrative provisions relating to undertakings for collective investment in transferable securities (UCITS) as well as the undertakings for collective investment established outside the territory where the association agreement establishing the European economic area is applicable under article 126. »;
4 ° to paragraph 1, paragraph 7, the words «40 s.f.» are replaced by «25 sq.ft.»;
5 ° to paragraph 1, paragraph 8, the words «this percentage is expected to be greater than 40 s.f.» are replaced by the words "this percentage is supposed to be equal to 100 per cent.";
6 ° paragraph 2 is supplemented by a paragraph worded as follows: "If the acquisition value or the value of investment is not known, the taxable amount of income is equal to the amount received during the operation multiplied by the percentage referred to in paragraph 1.".
S. 41 A article 45, § 1, paragraph 2, of the 1992 income tax Code, replaced by the law of December 11, 2008 and amended by the law of March 29, 2012, the words "articles 44, § 1, 2 °, and 217 (2)," are replaced by the words "articles 44, § 1, 2 °, and 192, § 1, paragraph 1,
S. 42. article 75, 3 °, of the same Code, replaced by the law of 28 December 1992, is replaced by the following provision: «3 ° to the investments of which the right of use has been transferred to another taxpayer in different ways referred to in 2 °, unless this transfer was made to an individual or a company, which satisfies itself to the conditions. criteria and limits of application of the investment allowance to an identical or higher, percentage affects these assets in Belgium at the realization of profits or profits and not in gives not the use to a third party in whole or in part; ».
S. 43. in article 181, 7 °, of the same Code, replaced by the law of December 22, 1998 and amended by the law of December 22, 2003 and November 16, 2004, '7 ° which are approved for the purposes of article 104, 3 °, b, d, e, h to l, 4 ° and 4 ° bis,' shall be replaced by the words '7 ° which are approved for the purposes of article 14533 '. «, § 1, paragraph 1, 1 °, b, d, e, h to l, 2 ° and 3 ° '.
S. 44. article 192, § 1, of the same Code, amended by the law of December 28, 1992, by the royal decree of 20 December 1996 and the laws of 22 December 1998, March 10, 1999, 15 December 2004, December 11, 2008, December 22, 2009 and March 29 2012, is supplemented by a paragraph worded as follows: "in determining whether the condition of detention in freehold for an uninterrupted period of at least one year referred to in paragraph 1 is complied in the. Head of the receiving or acquiring company, the shares or transferred at a tax-neutral operation referred to in article 46, § 1, paragraph 1, 2 °, 211, 214, § 1, and 231, §§ 2 and 3, which respond, as appropriate, to the provisions of article 183bis, are supposed to have been acquired at the date of acquisition by the contributor or the company processed, absorbed or divided.
».
S. 45A article 198, § 1, of the same Code, as last amended by the programme act of 22 June 2012, the following changes are made: 1 ° in the paragraph 1, 1 °, the words "sums paid on corporate income tax and withholding tax borne by the debtor of income at the discharge of the beneficiary in disregard of article 261," are replaced by the words ' payments credited to the corporate income tax and so the additional assessment on. household income than the withholding tax incurred by the debtor of income at the discharge of the beneficiary in breach of articles 174/1 and 261,";
2 ° to the paragraph 1, 9 °, the word "free" is repealed.
S. 46 article 199 of the Code, replaced by the law of December 22, 1998 and amended by the Act of 26 March 1999, the words "in article 104, 5 ° (b)' shall be replaced by the words «Article 14533, § 1, paragraph 1, 5 °, ' and the words 'and the expenditure eligible for a reduction of income tax for donations' shall be inserted between the words"exempt income"and the words"under this Code.
S. 47 A section 200 of the same Code, as amended by the Royal Decrees of 20 July 2000 and 13 July 2001, the words "provided, in deduction donations, in article 109,' shall be replaced by the words" planned reduction for donations, in article 14533, § 1, paragraph 4,
S. 48. article 205quinquies of the Code, inserted by the law of 22 June 2005 and amended by the law of December 22, 2009, is repealed.
S. 49. in article 219bis of the Code inserted by the Act of 4 May 1999, the following changes are made: 1 ° in paragraph 2, paragraph 3 is replaced by the following: "this contribution is equal to 34 per cent of the total amount of reserves taxed at the beginning of the taxable period, which were formed during a taxable period relating to the 2003 and previous taxation years. , and 28 per cent of the total amount of reserves taxed at the beginning of the taxable period, which were formed during a taxable period associated with the 2004 and following taxation years. ».
2 ° in paragraph 3, paragraph 2, the words '34% ' shall be replaced by the words "28 sq. ft.".
S. 50. in article 223, paragraph 1, 4 °, of the same Code, inserted by the law of December 28, 2011, the word "free" is repealed.
S. 51. in article 234, paragraph 1, 6 °, of the same Code, inserted by the law of December 28, 2011, the word "free" is repealed.
S. 52A article 266, paragraph 1, 1 °, of the same Code, "15 per cent" shall be replaced by the words '21 sq. ft.'.
S. 53A section 269 of the same Code, as last amended by the Act of December 28, 2011, the following changes are made: 1 ° in the Dutch text of the paragraph 1, 1 ° bis, the words "of bepalingen in onder 4 ° in 5 °;» are replaced by the words" of bepalingen onder 4 ° in 5 °;
»;
2 ° 5 ° of paragraph 1 is replaced by the following: "5 ° to 15 p.c. for savings deposits income referred to in article 21, 5 °, and insofar as, in relation to income paid or awarded to individuals, they exceed the limits established at 5 ° of this article. ';
3 in article 3, e, the words "of 15 p.c.' are replaced by the words" 21 sq. ft.".
S. 54. in the french text of article 365 of the same Code, restored by section 33 of the Act of December 11, 2008, the words "is established in a timely manner in this.

This chapter in the head of the acquiring company or of the recipient companies, even at the time where the company absorbed or divided as morality no longer exists. » are replaced by the words "is established in a timely manner in the chapter on the part of the acquiring or the recipient companies, company even at a time when the company absorbed or divided no longer exists as a person morality. '' ».
S. 55 article 521 of the Code, the words 'in article 192, paragraph 1"are replaced by the words" in article 192, § 1, paragraph 1,
S. 56. in Title X of the Code, it is inserted an article 536, worded as follows: «art.» 536. the exemptions for risk capital carried forward in accordance with article 205quinquies, as it existed before be repealed by article 48 of the law of 13 December 2012 fiscal and financial provisions that could not be deducted from the profits of a taxable period closed December 30, 2012, as well as the non exemption in case of absence or lack of profits for this tax period are then deducted from the profits of the seven taxable periods following that during which the deduction for risk capital could not be derived initially, within the limits and in the manner provided in this section.
The deduction of the report for risk capital referred to in paragraph 1 is made in the amount of profits that remain after the application of all the deductions provided for in articles 199 to 206 in pursuance of article 207, paragraph 1.
When the result obtained after other deductions, provided for in articles 199-206, exceeds EUR 1 million, the amount exempt beyond this limit under this section is itself limited to 60 per cent.
By way of derogation from paragraph 1, which could not be deducted because of this limitation to 60 p.c. are successively offset amounts, within the limits and according to the procedure laid down in paragraphs 2 and 3, profits of the following taxable periods, even after the expiry of the period of deduction determined in paragraph 1, so that the limitation is not to reduce the amount that could be deducted if the limitation had not existed. ».
S. 57. articles 118 and 120 of the programme act of 27 December 2005 are repealed.
S. 58. any amendment, from November 28, 2011, at the date of closure of the annual accounts remains irrelevant for the purposes of the provisions referred to in articles 45 and 52, paragraph 4, with respect to the entry into force of article 45 of the law of December 28, 2011 bearing of various provisions.
S. 59. article 54 is applicable to operations from January 12, 2009.
Article 45, 1 ° is made or supported expenditures from January 1, 2012.
Articles 43, 46 and 47 shall apply from 1 January 2012.
Articles 45, 2 °, 50 and 51 are applicable to the benefits in kind granted from January 1, 2012.
Article 53 (2) is applicable to interest awarded or paid from January 1, 2012.
Articles 48, 49, 1 ° and 56 shall apply from the year 2013.
Any changes or modifications, from November 28, 2011, at the date of closure of the annual accounts remains irrelevant for the purposes of articles 48, 49, 1 °, and 56.
Article 40 applies to operations carried out from the date of publication of this Act in the Moniteur belge.
Article 42 shall apply from the exercise as far as fixed assets were acquired or formed from 1 January 2012 and 2013 taxation.
Sections 41 and 44 shall apply from the 2013 tax year, as well as the capital gains realised from November 28, 2011 and the operations or transfers from November 28, 2011 during a taxable period closed at the earliest on 6 April 2012 and associated with the 2012 tax year.
Any amendment, from November 28, 2011, at the date of closure of the annual accounts is irrelevant for the purposes of articles 41, 42 and 44.
Article 49 (2) is applicable to dividends allocated or paid from January 1, 2013.
Section 3. -Amendments relating to non-residents article 60A section 228 of the 1992 income tax Code, as amended by the law of December 22, 2009, the following amendments are made: 1 ° in paragraph 1, the word 'exclusively' is deleted;
2 ° the introductory sentence of paragraph 2 is replaced by the following: "§ § 2 2» "Are included in the targeted revenue in the § 1: ';
3 ° to paragraph 2, 3 °, d, the words 'in a facility available in Belgium to an another non-resident referred to in article 227 (2)' shall be replaced by the words "in Belgian establishment has an another non-resident referred to in article 227 (2)";
4 ° to paragraph 2, 6 °, the introductory phrase is replaced by the following: "6 ° remuneration referred to in article 23, § 1, 4 °, directly or indirectly in charge: ';
5 ° paragraph 2, 6 °, d, is replaced by the following: "d) Belgian institution has a non-resident under article 227;
»;
6 ° the paragraph 2, 7 bis, d, is replaced by the following: "d) a Belgian institution which has a non-resident described in article 227;";
7 ° article is supplemented by a paragraph 3 as follows: "§ § 3 3» Tax is also levied on income, not subject to the § 1 and § 2, but which are considered as taxable income following the previous titles of the present code and who are dependants: has) an inhabitant of the Kingdom;
(b) of a resident company or an association, institution or organization any headquartered in Belgium, its principal place of business or registered office administration or management;
(c) of the State, communities, Regions, provinces, agglomerations and federations of municipalities and Belgian communes;
(d) to a Belgian institution which has a non-resident under article 227, insofar as these earnings are taxable in Belgium in accordance with a convention of double taxation or, where such an agreement does not apply where the taxpayer provides no evidence that the income is effectively taxed in the State of which he is a resident. ».
S. 61A. article 229 of the same Code, as amended by the laws of the July 28, 1992, December 11, 2008 and December 22, 2009, the following changes are made: 1 ° 1st paragraph, paragraph 1, is replaced by the following: "§ 1.» The term «Belgian establishment» means any fixed business through which a foreign company carries on all or part of its professional activity in Belgium. »;
2 ° in the introductory sentence of paragraph 1, paragraph 2, the words ' a fixed installation: ' shall be replaced by the words "a fixed installation business: ';
3 ° between paragraphs 2 and 3, it is inserted the paragraphs 2/1 and 2/2 worded as follows: ' § 2/1. When a foreign company running in Belgium for the benefit of services, for a single project or for related projects, through one or more persons who are present and execute these service delivery in Belgium for a period or periods exceeding in total 30 days during any period of twelve months, activities in Belgium in the performance of these services constitute a Belgian institution.
§ 2/2. When a foreign company is linked or associated with one or more other undertakings within the meaning of articles 11 and 12 of the Code of corporations, the cumulative duration of similar activities in Belgium by these companies is taken into account to determine if the duration of their activities in Belgium by the foreign undertaking exceeds the minimum duration to the § 1 , paragraph 2, 8 °, and § 2/1 to form a Belgian institution or the minimum duration laid down by a double taxation agreement to constitute a permanent establishment. This provision does not apply where the foreign business proves that the exercise of similar activities, by itself and one or several companies to which or to which it is linked or associated, is justified by reasons other than by the desire to ensure that these activities do not act, as appropriate, a Belgian establishment or a permanent establishment through which these activities are exercised. »;
4 ° to operative paragraph 3, the words 'of article 228, § 2, 3 ° or 4 °,' shall be replaced by the words "of article 228, § 2, 3 °, 3 ° bis or 4 °', and the words"for the purposes of section 228, § 2, 3 °", and"for the purposes of section 228, § 2, 4 °"are repealed;
5 ° to paragraph 4, paragraph 5, the word "establishment" is every time replaced by the words "Belgian establishment."
S. 62 A section 230 of the same Code, as last amended by the Act of 27 December 2006, the following changes are made: 1 ° in the paragraph 1, 2 °, b and c, the words "an institution it has in Belgium;" are each time replaced by the words "a Belgian establishment it has."
2 ° 1st paragraph, 3 °, b, the following changes are made: a) in the third indent, the words "article 104, 3 °, or (b) ' are replaced by the words" article 14533, § 1, paragraph 1, 1 °, has or (b), ";
(b) in the fourth indent, the words 'article 104, 4 °', shall be replaced by the words «article 14533, § '.

1, paragraph 1, 2 °,';
(c) in the fifth indent, the words 'article 104, 4 ° bis', shall be replaced by the words «article 14533, § 1, paragraph 1, 3 ° '.
S. 63. in section 231, § 2, paragraph 6, of the same Code, inserted by the Act of 28 July 1992, 'the establishment' shall be replaced by the words "the Belgian establishment.
S. 64A section 232, paragraph 1, 2 °, of the same Code, amended by the acts of 28 July 1992, April 25, 2007, may 4, 2007, 22 December 2008 and December 22, 2009, the following changes are made: 1 ° in the introductory sentence, the words «of their professional income produced or collected in Belgium» are replaced by the words "of their professional income referred to in article 228. «, § 1 ';
2 ° the point a is replaced by the following: ' a) have or are expected to have one or several Belgian institutions;
S. 65. in article 240, paragraph 1, of the Code, the words ' a facility available to those taxpayers in Belgium,"shall be replaced by the words"of a Belgian establishment have these taxpayers'.
S. 66. article 242, § 1, of the same Code, replaced by the law of 30 January 1996 and amended by the law of December 22, 2008 and April 14, 2011, is replaced by the following: "§ 1.»
When the taxpayer has obtained or collected in Belgium in taxable professional income amounting at least to 75 per cent of all its professional income obtained or collected during the taxable period of Belgian and foreign source, the expenditure referred to in article 104 are deductible from the total amount of income net referred to in section 232.
When the taxpayer who does not meet the condition of income referred to in paragraph 1, has maintained a home in Belgium during the entire taxable period, the expenditure referred to in article 104, with the exception of food pensions referred to in article 104, 1 ° and 2 °, when the beneficiary of the annuity is not an inhabitant of the Kingdom, are deductible from the total amount of net income referred to in section 232. ».
S. 67. in article 243, paragraph 4, second indent, of the same Code, replaced by the Act of April 25, 2007 and amended by law of June 8, 2008-December 22, 2009, the words "and which he is owner, possessor, emphyteusis and superficies or life tenant" are repealed.
S. 68 article 244 of the same Code, replaced by the law of 30 January 1996 and amended by the law of 25 April 2007 and December 22, 2008, the following changes are made: 1 ° in the paragraph 1, 2 °, the words 'obtained or collected during the taxable period' shall be inserted between the words "of the total professional income" and the words "to sources Belgium and foreign.';
2 ° in paragraph 2, second indent, the words "and which he is owner, possessor, emphyteusis and superficies or life tenant" are repealed.
S.
69. article 248 of the Code, replaced by the law of 28 July 1992 and amended by the Royal Decrees of 20 July 2000 and 13 July 2001 and the law of May 4, 2007, December 22, 2008, December 22, 2009 and April 14, 2011, is supplemented by a paragraph 3 as follows: "§ § 3 3»
Taxpayers referred to in section 227 that collect income referred to in article 228, § 3, may also choose not to apply the § 1 to these revenues. This choice is final, irrevocable and binding the taxpayer. In this case, the aforementioned income are added to income referred to in article 232, 233 or 234, as appropriate, to determine the net amount and calculate the tax. ».
S. 70. article 270 of the Penal Code, amended by the acts of 28 July 1992, 28 December 1992 and 22 July 1993, by the royal decree of 12 December 1996 and the laws of December 22, 1998 and December 24, 2002, is hereby amended as follows: '7 ° those who the title of debtor, bailee, agent or intermediary, pay or allocate revenues referred to in article 228. , § 3. ».
S.
71. in article 272, paragraph 1, 1 °, of the same Code, as amended by the Act of 22 July 1993, the words "Parties designated in article 270, 1 °, 3 ° and 6 °" are replaced by the words "Parties designated in article 270, 1 °, 3 °, 6 ° and 7 °,".
S. 72. in article 294, paragraph 2, of the same Code, amended by the law of December 22, 1998, the words 'or professional income,' shall be replaced by the words "than professional income referred to in article 228, § 1 or as miscellaneous income that are added to income referred to in section 232, paragraph 1, 2 °, in accordance with article 248, § 2,
S. 73. articles 62, 2 °, 66-68 and 72 come into force from the year 2013.
Articles 60, 1 ° to 3 ° and 5 ° to 7 ° 61, 62, 1, 63-65, 70 and 71 shall apply from 1 January 2013.
Article 69 shall enter into effect from the 2014 tax year.
CHAPTER 3. -Taxes various arts.
74. article 172 of the Code of duties and taxes, inserted by the law of December 28, 2011, shall become article 1721.
S. 75. article 173 of the Code of rights and various taxes, inserted by article 68 of the law of December 28, 2011 bearing of the provisions becomes article 1722.
CHAPTER 4. -Measures for a better perception of art. 76. A section 157 of the programme law (I) of March 29, 2012, the following changes are made: 1 ° in the paragraph 1, 1st paragraph: has) the words "taxes and accessories» are replaced by the words" debts ".
(b) the word "due" is replaced by "due";
c) the words ", and that could give rise to attachment or mortgage registration, ' shall be deleted;
(d) the words 'in mail."are replaced by the words"with acknowledgement of receipt.
»;
2 ° in the paragraph 1, paragraph 3, the words ' the right holders whose identity is mentioned in the Act or certificate."shall be replaced by the words"to the claimant whose identity is mentioned in the Act or the certificate and where the notary is liable.
».
S. 77A article 158, paragraph 1, of the Act, the words "tax in Chief debts of deceased or other person mentioned in the notice as well as the amount, in the head of each debtor, the taxes and accessories which can give rise to garnishment or registering a legal Treasury mortgage.". » are replaced by the words ", in the head of deceased or other person mentioned in the notice, of a tax debt consisting of taxes or accessories, as well as the amount, in the head of each debtor, of the abovementioned debt. '' ».
S. 78. article 159 of the Act is replaced by the following: «art.» 159. in the certificate of inheritance or at the foot of the expedition of the Act of inheritance issued, is made mention either the lack of notification of debts under section 158, both in the head of deceased in the head of one or more of the persons specified in the notice and recipients of the certificate, shipping or payment of debts notified under article 158 as appropriate to intervene using the funds from the debtor.
The reference to payment intervened or intervention is added or complemented, at the foot of the certificate, by an official designated by the King.
The notary who issues a certificate of inheritance or a copy of the deed of inheritance with inaccurate entries in the absence of notification or payment of debts whose existence has been notified under article 158, incurs the same liability as that violates the obligation referred to in article 157, § 1. However, this liability is limited to the amount not recovered because of these inaccuracies. ».
S. 79. in article 160 of the Act, the following amendments are made: 1 ° to paragraph 1, the words «certificate or the Act of inheritance» shall be replaced by the words 'of the certificate of inheritance or shipment of the Act of inheritance. "
2 ° in paragraph 2, the words 'stating that all accessories possibly notified in accordance with article 158 on behalf of the deceased and on the behalf of the heir, legatee or beneficiary of a contractual institution and taxes have been paid.' are replaced by the words "(mentioning: has) that all debts eventually notified in accordance with article 158 on the behalf of the deceased and this heir. legatee or beneficiary of a contractual institution have been paid;
(b) or that the release of assets may take place in favour of the heir, legatee or beneficiary of a contractual institution, after payment of its reported debts and its share in debt reported in the name of deceased, using funds from the debtor. »;
3 ° to the paragraph 2 of the Dutch text the word «expeditie» is replaced by «uitgifte ';
4 ° article is supplemented by a paragraph 3 as follows: "§ § 3 3» Reporting responsibility to the § 1 is limited to the value of the assets released to the benefit of the debtors mentioned in the notification referred to in article 158. ».
S. 80. in article 163 of the Act, the word "entitled" is replaced by the words "or service authorized.
S. 81 to article 1240bis of the civil Code, inserted by the law of May 6, 2009, and amended by the programme act of March 29, 2012, the following changes are made: 1 ° in the paragraph 1, there shall be inserted a new paragraph 3., to read as follows: «the King can load a service designated the mission entrusted to the receiver for succession rights referred to in paragraph 1 and paragraph 3. , and unload it. »;
2 ° paragraph 4, subparagraph 2 is replaced by the following: "if necessary, he mentions national registry, a registry number or the business number of the interested parties.» »;

3 ° to operative paragraph 5, the words "or the receiver for the office of inheritance may" are replaced by the words ", the recipient of the office of inheritance or the Department designated by the King under subsection 1, paragraph 3, can.
CHAPTER 5. -Fedorest s. 82 A section 73 of the programme act of June 8, 2008, the following changes are made: 1 ° in the paragraph 1, the words 'A State Service a separate management,' shall be replaced by the words "administrative self-accounting service", and "in accordance with article 140 of the laws on accounts of the State, coordinated on 17 July 1991.' shall be replaced by the words"in accordance with articles 77 to 84 of the law of 22 May 2003 on the organisation of the budget. and accounts of the federal State. »;
2 ° the following subparagraphs are inserted between paragraph 1 and paragraph 2: "to achieve its goals, FEDOREST may also enter into agreements with other authorities or public and federal authorities or federal public services or institutions that are their responsibility, where they asked FEDOREST to organize for them restoring services and this collaboration allows you to organize in a better way and more effectively services for federal public servants.
Where appropriate, an agreement in which the financing and rights and reciprocal duties of both parties are adjusted, will be concluded between FEDOREST and this authority.
».
CHAPTER 6. -Operating costs of the FSMA art. 83. article 41 of the Act of 4 August 1992 on mortgage credit is repealed.
S. 84. at article 10, paragraph 1, of the law of 27 March 1995 on insurance and reinsurance and the distribution of insurance intermediation, as last amended by the law of April 6, 2010 and the royal decree of 3 March 2011, 7 is replaced by the following: '7 ° pay an annual contribution to the running costs of the FSMA '. determined in accordance with article 56 of the law of 2 August 2002.
».
S. 85 to article 8, paragraph 1, of the law of 22 March 2006 on intermediation in banking and investment services and the distribution of financial instruments, as amended by the Act of July 31, 2009, 10 ° is replaced by the following: '10 ° pay a contribution annual costs of operation of the FSMA, as determined in accordance with article 56 of the Act on the supervision of the financial sector.'.
S. 86. in article 5 of the Act of October 27, 2006 relating to the control of the institutions for occupational retirement provision, as amended by the royal decree of March 3, 2011, 1 paragraph is replaced by the following: "in accordance with article 56 of the Act of 2 August 2002 on the supervision of the financial sector and financial services, occupational retirement institutions subject to the supervision of the FSMA support expenses arising from the control exercised thereon by the. FSMA. ».
CHAPTER 7. -Financing of the National Fund of Arts calamities. 87. for the year 2012, amounting to 11.860.300 euros from the annual tax on insurance operations, as provided for in sections 173 to 183 of book II, title V, of the Code of rights and various taxes is assigned to the financing of the National Fund of the calamities through the Fund allocation 66.80.00.44B.
Promulgate this Act, order that it be under the seal of the State and published by le Moniteur.
Given in Brussels on 13 December 2012.
ALBERT by the King: the Deputy Prime Minister and Minister of finance, S. VANACKERE. the Minister of Justice, Ms. A. TURTELBOOM sealed with the seal of the State: the Minister of Justice, Ms. A. TURTELBOOM _ Note (1) Session 2012-2013.
House of representatives.
Documents. -Bill, 53-2458 - No. 1. -Amendments 53-2458 - No. 2. -Report, 53-2458 - No. 3. -Text adopted by the commission, 53-2458 - No. 4. -Text adopted in plenary meeting and forwarded to the Senate, 53-2458 - No. 5.
Compte rendu intégral. -28 and November 29, 2012.
Senate.
Documents. -Project mentioned in the Senate, 5-1867 - No. 1. -Report 5-1867 - No. 2. -Decision not to amend, 5-1867 - No. 3.
Annals of the Senate. -6 December 2012.