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)

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Read the untranslated law here: http://www.ejustice.just.fgov.be/cgi/article_body.pl?numac=2012009416&caller=list&article_lang=F&row_id=1400&numero=1446&pub_date=2012-10-22&dt=LOI&language=fr&fr=f&choix1=ET&choix2=ET&fromtab=+moftxt&trier=publication&sql=dt+=+'LOI'&tri=pd+AS+RANK+

Posted the: 2012-10-22 Numac: 2012009416 SERVICE PUBLIC FÉDÉRAL JUSTICE 20 September 2012. -Act introducing the principle "una via ' in pursuit of infringements of tax legislation and increasing tax criminal fines (1) ALBERT II, King of the Belgians, A all, present and future, hi.
The Chambers have adopted and we endorse the following: title I:. -Available preliminary Article 1. This Act regulates a matter referred to in article 78 of the Constitution.
TITLE II. -Modification of Code of criminal procedure art. 2. article 29 of the Code of criminal procedure, as last amended by the Act of 23 March 1999, is supplemented by a paragraph 3 as follows: "the regional Director referred to in paragraph 2 or the officer designated by him may, in the context of the fight against tax fraud, work together on specific issues with the Prosecutor of the King. '' The Prosecutor can prosecute criminal offences of which he is aware at the conciliation.
Consultation may also take place at the initiative of the Prosecutor. The competent police authorities may participate in the consultation. ' TITLE III. -Finance Chapter 1.
-Changes of the Code of 1992 Section 1 income tax. -Establishment of the principle "una via ' s. 3. article 444 of the Code of tax revenues, 1992, amended by the royal decree of 20 July 2000, is supplemented by a paragraph (5) as follows: "Without prejudice to the validity administrative or judicial acts performed in the establishment or the recovery of the tax debt, the chargeability of the tax increase and the course of the prescription of the action for recovery shall be suspended if the Crown exercises the prosecution in accordance with article 460" The seisin of the Court makes the tax loss definitely not payable. On the other hand, the dismissal order put an end to the suspension of demandability and the suspension of the limitation period. » Art. 4. article 445 of the Code, as last amended by the Act of December 28, 2011, is supplemented by a new paragraph as follows: «Without prejudice to the validity administrative or judicial acts performed in the establishment or the recovery of the tax debt, the chargeability of tax fines and the course of the prescription of the action for recovery shall be suspended if the Crown exercises the public pursuant to action» 460 Referral to the Criminal Court makes tax fines definitely not payable. On the other hand, the dismissal order put an end to the suspension of demandability and the suspension of the limitation period.
» Art. 5. article 449 of the same Code, as amended by the programme law (I) of December 27, 2006, is replaced by the following: «art.» 449 will be punished with imprisonment from eight days to two years and a fine of € 250 to € 500,000, or one of those penalties only, one who, with intent to defraud or deliberately harm, contravenes the provisions of this Code or the orders issued for his execution. » Art. 6. article 460, § 2, of the same Code is supplemented by a paragraph 2 as follows: "the public prosecutor may prosecute criminal offences which he had learned during the consultation referred to in article 29, paragraph 3, of the Code of criminal procedure.»
S. 7. article 461, paragraph 1, of the same Code, replaced by the law 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 procedure, the Prosecutor may, if he hires charges of criminally punishable pursuant to this Code or previous orders issued for his execution. seek the advice of the appropriate regional director. The Prosecutor attached to its request for an opinion the facts available to it. The regional Director replied to this request within four months of the date of its receipt. » Art. 8. article 462 of the same Code, repealed by the law of 15 March 1999, is restored in the following wording: «art.» 462. within the framework of the communication and consultation referred in article 29, paragraphs 2 and 3, of the Code of criminal procedure, the appropriate regional director or officer designated by him communicates the Crown elements of the tax dossier for the criminally punishable offences pursuant to this Code or taken orders for execution. » Art. 9. article 463 of the same Code, as last amended by the Act of March 13, 2002, is supplemented by a paragraph worded as follows: ' 1 paragraph is not applicable to employees who participate in the consultation referred to in article 29, paragraph 3, of the Code of criminal procedure. ''
Section 2. -Increase of tax criminal fines s. 10. in article 450 of the same Code, as amended by the programme law (I) of 27 December 2006, the following changes are made: 1 ° in the paragraph 1, the words '125.000 EUR' shall be replaced by the words "500,000 euros.
2 ° in paragraph 2, '125.000 EUR' shall be replaced by the words "500,000 euros.
S. 11. in article 452 of the same Code, as amended by the programme law (I) of 27 December 2006, '12,500 EUR' shall be replaced by the words "500,000 euros.
S. 12. in article 456 of the Penal Code, amended by the programme law (I) of 27 December 2006, '125.000 EUR' shall be replaced by the words "500,000 euros.
S. 13. in article 457, § 2, of the Code, the words "shall not apply" are replaced by the words "is applicable".
CHAPTER 2. -Changes of the Code of tax on value added Section 1st. -Establishment of the principle "una via ' s. 14. article 72 of the Code of value added tax, as amended by the Act of 22 July 1993, is supplemented by a paragraph (2) as follows: "without prejudice to the validity of administrative or judicial acts made the preparation or the recovery of the tax debt, the chargeability of tax fines and course of the prescription of the action for recovery shall be suspended if the Crown exercises the public action referred to in article
74. the referral to the tribunal correctionnel makes tax fines definitely not payable. On the other hand, the dismissal order put an end to the suspension of demandability and the suspension of the limitation period.
» Art. 15. in article 74 of the same Code, replaced by the law of August 4, 1986 and amended by the law of 28 December 1992 and March 15, 1999, §§ 2 and 3 are replaced by the following: "§ § 2 2» The Crown cannot institute proceedings if he became aware of the facts as the result of a complaint or a denunciation of an official without the authorization referred to in article 29, paragraph 2, of the Code of criminal procedure.
However, the public prosecutor may prosecute criminal offences which he had learned during the consultation referred to in article 29, paragraph 3, of the Code of criminal procedure.
§
3. Without prejudice to the consultation referred to in article 29, paragraph 3 of the Code of criminal investigation, the Prosecutor may, if he committed prosecution for criminal offences under the present Code or previous orders issued for his execution, seek the advice of the appropriate regional director.
The Prosecutor attached to its request for an opinion the facts available to it. The regional Director replied to this request within four months of the date of its receipt.
In any case, the request for an opinion is precedent of public action. » Art. 16. article 74bis of the same Code, inserted by the law of August 4, 1986 and as last amended by the Act of March 13, 2002, is supplemented by a paragraph 4 as follows: "1st paragraph is not applicable to employees who take part in the consultation referred to in article 29, paragraph 3, of the Code of criminal procedure. ''
» Art. 17. Chapter XI of the same Code is supplemented by an article 74ter as follows: «art.» 74ter. in the context of the communication and consultation referred to in article 29, paragraph 2 and 3, of the Code of criminal procedure, the appropriate regional director or officer designated by him communicates the Crown the elements of the tax file concerning criminal offences in accordance with this Code or previous orders issued for his execution. ' Section 2. -Increase in the criminal tax fines s. 18. article 73 of the same Code, replaced by the law of 10 February 1981 and as last amended by the programme law (I) of December 27, 2006, is replaced by the following: "shall be punished by a term of imprisonment from eight days to two years and a fine of 250 euros at 500,000 euros or one of those penalties only, one that. with intent to defraud or deliberately harm, contravenes the provisions of this Code or the taken orders for execution. » Art.
19. in article 73bis of same Code inserted by the law of 10 February 1981 and amended last by the programme law (I) of 27 December 2006, the following changes are made: 1 ° in the paragraph 1, the words '125.000 EUR' shall be replaced by the words "500,000 euros.
2 ° in paragraph 2, '125.000 EUR' shall be replaced by the words "500,000 euros.
S. 20. in article 73quater of the Code inserted by the law of 10 February 1981 and amended last by the programme law (I) of 27 December 2006, '125.000 EUR' shall be replaced by the words "500,000 euros.
S. 21. in article 73quinquies, § 3, of the same Code, inserted by the law of February 10, 1981, the words 'shall not apply' shall be replaced by the words "is applicable".

CHAPTER 3. -Changes of Code's registration fees, mortgage and registry arts 22. in article 206, paragraph 2, of the Code of registration fees, mortgage and registry, inserted by the programme law (I) of 27 December 2006, '125.000 EUR' shall be replaced by the words "500,000 euros.
S. 23. in article 206A, paragraph 3, of the same Code, inserted by the programme law (I) of 27 December 2006, '125.000 EUR' shall be replaced by the words "500,000 euros.
S. 24. in article 207bis, paragraph 2, of the same Code, inserted by the programme law (I) of 27 December 2006, '125.000 EUR' shall be replaced by the words "500,000 euros.
S.
25. in article 207ter, § 3, of the same Code, inserted by the law of February 10, 1981, the words "shall not apply" shall be replaced by the words "is applicable".
S. 26. in article 207septies of the same Code inserted by the law of February 10, 1981, replaced by the law of August 4, 1986 and amended by the Act of 15 March 1999, §§ 2 and 3 are replaced by the following: "§ § 2 2» The Crown cannot institute proceedings if he became aware of the facts as the result of a complaint or a denunciation of an official without the authorization referred to in article 29, paragraph 2, of the Code of criminal procedure.
However, the public prosecutor may prosecute criminal offences which he had learned during the consultation referred to in article 29, paragraph 3, of the Code of criminal procedure.
§
3. Without prejudice to the consultation referred to in article 29, paragraph 3 of the Code of criminal investigation, the Prosecutor may, if he committed prosecution for criminal offences under the present Code or previous orders issued for his execution, seek the advice of the appropriate regional director.
The Prosecutor attached to its request for an opinion the facts available to it. The regional Director replied to this request within four months of the date of its receipt.
In any case, the request for an opinion is precedent of public action. » Art. 27. article 207octies of the Code, inserted by the law of August 4, 1986 and as last amended by the Act of March 13, 2002, is supplemented by a paragraph 4 as follows: "1st paragraph is not applicable to employees who take part in the consultation referred to in article 29, paragraph 3, of the Code of criminal investigation. ''
» CHAPTER 4. -Changes of the Code of inheritance article 28. in article 133nonies of the Code of inheritance, inserted by the law of 10 February 1981, and as last amended by the Act of 15 March 1999, §§ 2 and 3, are replaced by the following: "§ § 2 2» The Crown cannot institute proceedings if he became aware of the facts as the result of a complaint or a denunciation of an official without the authorization referred to in article 29, paragraph 2, of the Code of criminal procedure.
However, the public prosecutor may prosecute criminal offences which he had learned during the consultation referred to in article 29, paragraph 3, of the Code of criminal procedure.
§ 3. Without prejudice to the consultation referred to in article 29, paragraph 3 of the Code of criminal investigation, the Prosecutor may, if he committed prosecution for criminal offences under the present Code or previous orders issued for his execution, seek the advice of the appropriate regional director. The Prosecutor attached to its request for an opinion the facts available to it. The regional Director replied to this request within four months of the date of its receipt.
In any case, the request for an opinion is precedent of public action. » Art. 29. article 133decies of the Code, inserted by the law of August 4, 1986 and as last amended by the Act of March 13, 2002, is supplemented by a paragraph 4 as follows: "1st paragraph is not applicable to employees who take part in the consultation referred to in article 29, paragraph 3, of the Code of criminal investigation. ''
» CHAPTER 5. -Changes of the Code of rights and taxes art. 30. in article 207 of the Code of the law and various taxes, inserted by the royal decree of February 28, 1935, replaced by the law of 10 February 1981, and as amended by the programme law (I) of 27 December 2006, and sections 207bis and 207quater of the Code, inserted by the law of February 10, 1981, amended by the programme law (I) of 27 December 2006 , '125.000 EUR' are each time replaced by the words "500,000 euros.
S. 31. in article 207quinquies, § 3, of the same Code, inserted by the law of February 10, 1981, the words 'shall not apply' shall be replaced by the words "is applicable".
S. 32. in article 207nonies of the Code, inserted by the law of August 4, 1986 and last amended by the Act of 15 March 1999, §§ 2 and 3 are replaced by the following: "§ § 2 2» The Crown cannot institute proceedings if he became aware of the facts as the result of a complaint or a denunciation of an official without the authorization referred to in article 29, paragraph 2, of the Code of criminal procedure.
However, the public prosecutor may prosecute criminal offences which he had learned during the consultation referred to in article 29, paragraph 3, of the Code of criminal procedure.
§
3. Without prejudice to the consultation referred to in article 29, paragraph 3 of the Code of criminal investigation, the Prosecutor may, if he committed prosecution for criminal offences under the present Code or previous orders issued for his execution, seek the advice of the appropriate regional director.
The Prosecutor attached to its request for an opinion the facts available to it. The regional Director replied to this request within four months of the date of its receipt.
In any case, the request for an opinion is precedent of public action. » Art. 33. article 207decies of the same Code, inserted by the law of August 4, 1986, as last amended by the Act of March 13, 2002, is supplemented by a paragraph 4 as follows: "1st paragraph is not applicable to employees who take part in the consultation referred to in article 29, paragraph 3, of the Code of criminal investigation. ''
"Promulgate this Act, order that it self under the seal of the State and published by le Moniteur.
Given to Trapani, on September 20, 2012.
ALBERT by the King: Prime Minister, E. DI RUPO. the Minister of finance, S. VAN ACKER the Minister of Justice, Ms. A. TURTELBOOM. the Secretary of State for the fight against social and fiscal fraud J. CROMBEZ sealed with the seal of the State: the Minister of Justice, Ms. A. TURTELBOOM _ Note (1) Session 2011-2012.
House of representatives.
Documents. -Law proposition of M.
Terwingen et al., 53-1973 - No. 1. -Addendum, 53-1973 - Nos. 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 meeting and transmitted to the Senate, 53-1973 - No. 7.
Compte rendu intégral. -26 April 2012.
Senate.
Documents. -Project mentioned by the Senate, 5-1592 - No. 1. -Amendments 5-1592 - No. 2. -Report 5-1592 - No. 3. -Corrected by the commission, 5-1592 - No. 4 text. -Decision not to amend, 5-1592 - No. 5.
Annals. -21 June 2012.