Advanced Search

Law Establishing The Principle «Una Via ' In Pursuit Of Infringements Of Tax Legislation And Increasing Tax Criminal Fines (1)

Original Language Title: Loi instaurant le principe « una via » dans le cadre de la poursuite des infractions à la législation fiscale et majorant les amendes pénales fiscales (1)

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
belgiquelex.be - Carrefour Bank of Legislation

20 SEPTEMBER 2012. - An Act to establish the principle "una via" as part of the prosecution of tax offences and to increase tax penal fines (1)



ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
PART Ier. - Preliminary provision
Article 1er. This Act regulates a matter referred to in Article 78 of the Constitution.
PART II. - Amendment of the Code of Criminal Investigation
Art. 2. Section 29 of the Code of Criminal Investigation, last amended by the Act of 23 March 1999, is supplemented by a paragraph 3, which reads as follows:
"The Regional Director referred to in paragraph 2 or the employee designated by the Regional Director may, in the context of the fight against tax evasion, consult on specific matters with the Crown Prosecutor. The King's Prosecutor may prosecute the criminally punishable acts that he has become aware of during the dialogue. The consultation may also take place at the initiative of the King's Prosecutor. The competent police authorities may participate in the dialogue. »
PART III. - Finance
CHAPTER 1er. - Amendments to the Income Tax Code 1992
Section 1re. - Establishment of the principle "una via"
Art. 3. Section 444 of the Income Tax Code 1992, as amended by the Royal Decree of 20 July 2000, is supplemented by a paragraph 5, which reads as follows:
"Without prejudice to the validity of the administrative or judicial acts carried out for the establishment or recovery of the tax debt, the requirement of tax increment and the course of the limitation of the recovery action shall be suspended if the public prosecutor exercises public action in accordance with section 460. The referral of the correctional court makes the tax increase definitely non-exigible. On the other hand, the court order terminates the suspension of the requirement and the suspension of the prescription. »
Art. 4. Section 445 of the same Code, last amended by the Act of 28 December 2011, is supplemented by a new paragraph as follows:
"Without prejudice to the validity of the administrative or judicial acts performed for the establishment or recovery of the tax debt, the requirement of tax fines and the course of the limitation of the recovery action shall be suspended if the public prosecutor exercises public action in accordance with section 460. The referral of the Correctional Court makes tax fines definitely non-exigible. On the other hand, the court order terminates the suspension of the requirement and the suspension of the prescription. »
Art. 5. Section 449 of the same Code, as amended by the Program Law (I) of 27 December 2006, is replaced by the following:
"Art. 449. shall be punished by imprisonment from eight days to two years and by a fine of 250 euros to 500,000 euros, or by one of these penalties only, who, in a fraudulent or intention to harm, contravenes the provisions of this Code or the decrees taken for its execution. »
Art. 6. Article 460, § 2, of the same Code is supplemented by a paragraph 2 which reads as follows:
"The Public Prosecutor's Office may prosecute the criminally punishable acts that it has received during the consultation referred to in Article 29, paragraph 3, of the Code of Criminal Investigation. »
Art. 7. Article 461, paragraph 1er, of the same Code, replaced by the Act of 28 December 1992, is replaced by the following:
"Without prejudice to the consultation referred to in Article 29, paragraph 3, of the Code of Criminal Investigation, the Crown Prosecutor may, if he or she initiates proceedings for criminally punishable acts under this Code or the orders made for his or her execution, request the advice of the competent Regional Director. The King's prosecutor attached to his request for notice the factual elements he has. The Regional Director responds to this request within four months of the date of receipt. »
Art. 8. Section 462 of the Code, repealed by the Act of 15 March 1999, is reinstated in the following wording:
“Art. 462. In the context of the communication and consultation referred to in Article 29, paragraphs 2 and 3, of the Code of Criminal Investigation, the competent regional director or the employee designated by him shall communicate to the public prosecutor the elements of the tax record relating to criminally punishable acts under this Code or the orders made for its execution. »
Art. 9. Section 463 of the same Code, last amended by the Act of 13 March 2002, is supplemented by a paragraph written as follows:
"Paragraph 1er is not applicable to officials participating in the consultation referred to in Article 29, paragraph 3, of the Code of Criminal Investigation. »
Section 2. - Increase in tax penal fines
Art. 10. In section 450 of the same Code, as amended by the Program Law (I) of 27 December 2006, the following amendments are made:
1° in paragraph 1er, the words "125,000 EUR" are replaced by the words "500,000 euros";
2° in paragraph 2, the words "125,000 EUR" are replaced by the words "500,000 euros".
Art. 11. In Article 452 of the same Code, as amended by the Programme Law (I) of 27 December 2006, the words "12,500 EUR" are replaced by the words "500,000 euros".
Art. 12. In Article 456 of the same Code, amended by the Programme Law (I) of 27 December 2006, the words "125,000 EUR" are replaced by the words "500,000 euros".
Art. 13. In Article 457, § 2, of the same Code, the words "is not applicable" are replaced by the words "is applicable".
CHAPTER 2. - Amendments to the Value Added Tax Code
Section 1re. - Establishment of the principle "una via"
Art. 14. Section 72 of the Value-Added Tax Code, last amended by the Act of 22 July 1993, is supplemented by a paragraph 2 which reads as follows:
"Without prejudice to the validity of the administrative or judicial acts performed for the establishment or recovery of the tax debt, the requirement of tax fines and the course of the limitation of the recovery action shall be suspended if the public prosecutor exercises the public action referred to in section 74. The referral of the Correctional Court makes tax fines definitely non-exigible. On the other hand, the court order terminates the suspension of the requirement and the suspension of the prescription. »
Art. 15. In section 74 of the same Code, replaced by the Act of 4 August 1986 and amended by the Acts of 28 December 1992 and 15 March 1999, §§ 2 and 3 are replaced by the following:
Ҥ2. The Public Prosecutor's Office may not initiate proceedings if it has become aware of the facts as a result of a complaint or a denunciation of an employee without the authorization referred to in section 29, paragraph 2, of the Code of Criminal Investigation.
However, the Public Prosecutor ' s Office may prosecute the criminally punishable acts that it has received during the consultation referred to in article 29, paragraph 3, of the Code of Criminal Investigation.
§ 3. Without prejudice to the consultation referred to in article 29, paragraph 3, of the Code of Criminal Investigation, the King's Prosecutor may, if he or she initiates proceedings for criminally punishable acts under this Code or any order made for his or her execution, request the advice of the competent Regional Director. The King's prosecutor attached to his request for notice the factual elements he has. The Regional Director responds to this request within four months of the date of receipt.
In no case is the application for notice suspensive of public action. »
Art. 16. Section 74bis of the same Code, inserted by the Act of 4 August 1986 and last amended by the Act of 13 March 2002, is supplemented by a paragraph 4, which reads as follows:
"Paragraph 1er is not applicable to officials who participate in the consultation referred to in Article 29, paragraph 3, of the Code of Criminal Investigation. »
Art. 17. Chapter XI of the same Code is supplemented by an article 74ter written as follows:
"Art. 74ter. As part of the communication and consultation referred to in article 29, paragraph 2 and 3, of the Code of Criminal Investigation, the competent Regional Director or the employee designated by him shall communicate to the Public Prosecutor's Office the elements of the tax record relating to criminally punishable acts under this Code or the orders made for its execution. »
Section 2. - Increase in criminal tax fines
Art. 18. Section 73 of the same Code, replaced by the Act of 10 February 1981 and last amended by the Programme Act (I) of 27 December 2006, is replaced by the following:
"It shall be punishable by imprisonment from eight days to two years and a fine of 250 euros to 500,000 euros or one of these penalties only, who, in a fraudulent intention or intended to harm, contravenes the provisions of this Code or the decrees taken for its execution. »
Art. 19. In section 73bis of the same Code, inserted by the Act of 10 February 1981 and last amended by the Programme Act (I) of 27 December 2006, the following amendments are made:
1° in paragraph 1er, the words "125,000 EUR" are replaced by the words "500,000 euros";
2° in paragraph 2, the words "125,000 EUR" are replaced by the words "500,000 euros".
Art. 20. In article 73quater of the same Code, inserted by the law of 10 February 1981 and last amended by the Programme Law (I) of 27 December 2006, the words "125,000 EUR" are replaced by the words "500,000 euros".
Art. 21. In article 73quinquies, § 3, of the same Code, inserted by the law of 10 February 1981, the words "is not applicable" are replaced by the words "is applicable".
CHAPTER 3. - Amendments to the Registration, Mortgage and Registry Code
Art. 22. In section 206, paragraph 2, of the Code of Registration, Mortgage and Registry Rights, inserted by the Programme Law (I) of 27 December 2006, the words "125,000 EUR" are replaced by the words "500,000 euros".
Art. 23. In section 206bis, paragraph 3, of the same Code, inserted by the Programme Law (I) of 27 December 2006, the words "125,000 EUR" are replaced by the words "500,000 euros".
Art. 24. In Article 207bis, paragraph 2, of the same Code, inserted by the Programme Law (I) of 27 December 2006, the words "125,000 EUR" are replaced by the words "500,000 euros".
Art. 25. In section 207ter, § 3, of the same Code, inserted by the law of 10 February 1981, the words "is not applicable" are replaced by the words "is applicable".
Art. 26. In section 207septies of the same Code inserted by the Act of 10 February 1981, replaced by the Act of 4 August 1986 and last amended by the Act of 15 March 1999, §§ 2 and 3 are replaced by the following:
Ҥ2. The Public Prosecutor's Office may not initiate proceedings if it has become aware of the facts as a result of a complaint or a denunciation of an employee without the authorization referred to in section 29, paragraph 2, of the Code of Criminal Investigation.
However, the Public Prosecutor ' s Office may prosecute the criminally punishable acts that it has received during the consultation referred to in article 29, paragraph 3, of the Code of Criminal Investigation.
§ 3. Without prejudice to the consultation referred to in article 29, paragraph 3, of the Code of Criminal Investigation, the King's Prosecutor may, if he or she initiates proceedings for criminally punishable acts under this Code or any order made for his or her execution, request the advice of the competent Regional Director. The King's prosecutor attached to his request for notice the factual elements he has. The Regional Director responds to this request within four months of the date of receipt.
In no case is the application for notice suspensive of public action. »
Art. 27. Section 207octies of the same Code, inserted by the Act of 4 August 1986 and last amended by the Act of 13 March 2002, is supplemented by a paragraph 4, which reads as follows:
"Paragraph 1er is not applicable to officials who participate in the consultation referred to in Article 29, paragraph 3, of the Code of Criminal Investigation. »
CHAPTER 4. - Amendments to the Code of Succession Rights
Art. 28. In article 133nonies of the Code of Succession Rights, inserted by the Act of 10 February 1981 and last amended by the Act of 15 March 1999, §§ 2 and 3, are replaced by the following:
Ҥ2. The Public Prosecutor's Office may not initiate proceedings if it has become aware of the facts as a result of a complaint or a denunciation of an employee without the authorization referred to in section 29, paragraph 2, of the Code of Criminal Investigation.
However, the Public Prosecutor ' s Office may prosecute the criminally punishable acts that it has received during the consultation referred to in article 29, paragraph 3, of the Code of Criminal Investigation.
§ 3. Without prejudice to the consultation referred to in article 29, paragraph 3, of the Code of Criminal Investigation, the King's Prosecutor may, if he or she initiates proceedings for criminally punishable acts under this Code or any order made for his or her execution, request the advice of the competent Regional Director. The King's prosecutor attached to his request for notice the factual elements he has. The Regional Director responds to this request within four months of the date of receipt.
In no case is the application for notice suspensive of public action. »
Art. 29. Section 133decies of the same Code, inserted by the Act of 4 August 1986 and last amended by the Act of 13 March 2002, is supplemented by a paragraph 4, which reads as follows:
"Paragraph 1er is not applicable to officials who participate in the consultation referred to in Article 29, paragraph 3, of the Code of Criminal Investigation. »
CHAPTER 5. - Amendments to the Code of Miscellaneous Duties and Taxes
Art. 30. In Article 207 of the Code of Various Duties and Taxes, inserted by the Royal Decree of 28 February 1935, replaced by the Act of 10 February 1981 and last amended by the Programme Law (I) of 27 December 2006, and Articles 207bis and 207quater of the same Code, inserted by the law of 10 February 1981 and last amended by the Programme Law (I) of 27 December 2006, the words "00 euros" are replaced by the words "12 000 euros"
Art. 31. In Article 207quinquies, § 3, of the same Code, inserted by the law of 10 February 1981, the words "is not applicable" are replaced by the words "is applicable".
Art. 32. In Article 207nonies of the same Code, inserted by the Act of 4 August 1986 and last amended by the Act of 15 March 1999, §§ 2 and 3, are replaced by the following:
Ҥ2. The Public Prosecutor's Office may not initiate proceedings if it has become aware of the facts as a result of a complaint or a denunciation of an employee without the authorization referred to in section 29, paragraph 2, of the Code of Criminal Investigation.
However, the Public Prosecutor ' s Office may prosecute the criminally punishable acts that it has received during the consultation referred to in article 29, paragraph 3, of the Code of Criminal Investigation.
§ 3. Without prejudice to the consultation referred to in article 29, paragraph 3, of the Code of Criminal Investigation, the King's Prosecutor may, if he or she initiates proceedings for criminally punishable acts under this Code or any order made for his or her execution, request the advice of the competent Regional Director. The King's prosecutor attached to his request for notice the factual elements he has. The Regional Director responds to this request within four months of the date of receipt.
In no case is the application for notice suspensive of public action. »
Art. 33. Section 207decies of the same Code, inserted by the Act of 4 August 1986, and last amended by the Act of 13 March 2002, is supplemented by a paragraph 4, which reads as follows:
"Paragraph 1er is not applicable to officials who participate in the consultation referred to in Article 29, paragraph 3, of the Code of Criminal Investigation. »
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 Trapani, September 20, 2012.
ALBERT
By the King:
The Prime Minister,
E. DI RUPO
Minister of Finance,
S. VAN ACKER
The Minister of Justice,
Ms. A. TURTELBOOM
Secretary of State to Combat Social and Tax Fraud,
J. CROMBEZ
Seal of the state seal:
The Minister of Justice,
Ms. A. TURTELBOOM
____
Note
(1) Session 2011-2012.
House of Representatives.
Documents. - Proposal by Mr. Terwingen et al., 53-1973 - No. 1. - Addenda, 53-1973 - nbones 2 and 3. - Amendments, 53-1973 - No. 4. - Report, 53-1973 - No. 5. - Text adopted by the commission, 53-1973 - No. 6. - Text adopted in plenary and transmitted to the Senate, 53-1973 - No. 7.
Full report. - 26 April 2012.
Senate.
Documents. - Project referred to by the Senate, 5-1592 - No. 1. - Amendments, 5-1592 - No. 2. - Report, 5-1592 - No. 3. - Text corrected by commission, 5-1592 - No. 4. - Decision not to amend, 5-1592 - No. 5.
Annales. - 21 June 2012.