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9 JANVIER 2012. - Act transposing Council Directive 2010/24/EU of 16 March 2010 on mutual assistance in the collection of claims relating to taxes, taxes, fees and other measures (1)

ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
CHAPTER 1^er. - Introductory provisions
Article 1^er. This Act regulates a matter referred to in Article 78 of the Constitution.
Art. 2. This Act transposes Council Directive 2010/24/EU of 16 March 2010 on mutual assistance in the collection of claims relating to taxes, taxes, fees and other measures.
CHAPTER 2. - Scope and definitions
Art. 3. § 1^er. This Act applies to claims relating to:
1° to all taxes, taxes and duties whatever they are, collected:
a. by Belgium or another Member State of the European Union, or on behalf of Belgium or another Member State of the European Union;
b. by territorial or administrative subdivisions, including local administrations, Belgium or another member State of the European Union or on behalf of them;
c. on behalf of the European Union;
However, if it is tax, tax and duties collected by or on behalf of a territorial or administrative division of Belgium, this law is only applicable to these taxes, taxes and duties for which the Federal Public Service Finance ensures collection and collection.
2° to restitution, interventions and other federal measures that are part of the full or partial financing system of the European Agricole Guarantee Fund (FEAGA) and the European Agricole Fund for Rural Development (FEADER), including the amounts to be collected in these actions
3° to contributions and other fees provided under the joint organization of markets in the sugar sector.
§ 2. The scope of this Act also includes:
1° the penalties, fines, royalties and administrative increases related to claims that may be the subject of a request for assistance in accordance with § 1^erinflicted by the administrative authorities responsible for the establishment of the relevant taxes, taxes or fees or administrative investigations, or having been confirmed, at the request of the administrative authorities, by administrative or judicial bodies;
(2) Federal royalties collected for certificates and similar documents issued under administrative procedures relating to taxes, taxes and fees;
3° interest and costs relating to claims that may be subject to a request for assistance in accordance with § 1^er or at 1° and 2° of this paragraph.
§ 3. This Act does not cover:
1° compulsory social security contributions;
(2) royalties not covered by § 2;
3° the contractual rights, such as the consideration paid for a public utility service;
4° the criminal penalties imposed on the basis of prosecution for the diligence of the Public Prosecutor ' s Office or other criminal penalties not referred to in § 2, 1°.
Art. 4. For the purposes of this Act:
1° "Member State": unless otherwise stipulated, a Member State of the European Union, other than Belgium;
2° "Guideline": Council Directive 2010/24/EU of 16 March 2010 on mutual assistance in the collection of claims relating to taxes, taxes, fees and other measures;
3° "Belgian authority": the central liaison office, a liaison office or a liaison service authorized by the competent Belgian authority to apply for assistance in respect of a debt referred to in Article 3 to a foreign authority or to receive and process such a request from a foreign authority;
4° "foreign authority": the central liaison office, a liaison office or an authorized liaison service to apply for assistance with respect to a debt referred to in Article 3 to the Belgian authority or to receive and process such a request from the Belgian authority;
5° "person":
a. a natural person;
a legal person;
c. an association of persons to whom the capacity to perform legal acts is recognized, but who does not have the legal status of a legal entity; or
d. any other legal construction, regardless of its nature and form, whether or not it has the legal personality, having or managing assets that, including income derived from it, are subject to any of the taxes under this Act;
6° "electronic": by means of electronic data processing equipment, including digital compression, and data storage, and by using wire, radio, optical means or other electromagnetic means;
7° "uniform enforceable title": the title as set out in Commission Implementing Regulation (EU) No 1189/2011 of 18 November 2011 setting out the terms and conditions of application for certain provisions of Council Directive 2010/24/EU on mutual assistance in the collection of claims relating to taxes, taxes, duties and other measures.
CHAPTER 3. - Exchange of information without prior request
Art. 5. Where an amount of taxes, taxes or fees, other than the value added tax, must be refunded to a person established or resident in a Member State, the Belgian authority may inform the foreign authority of that Member State.
CHAPTER 4. - Rules concerning the request for assistance by Belgium to a Member State
Section 1^re. - Request for information
Art. 6. The Belgian authority may request a foreign authority any information that may likely be relevant to it for the recovery of its claims referred to in Article 3.
Art. 7. § 1^er. The Belgian authority may agree with a foreign authority that officials authorized by the Belgian authority may, under the conditions fixed by the foreign authority:
1° be present in offices where the required Member State administrations perform their duties;
2° assist in the administrative investigations carried out in the territory of the requested Member State;
3° to assist competent officials of the Member State required in the course of judicial proceedings in that Member State.
To the extent that the legislation of the requested Member State permits, the agreement referred to in paragraph 1^er, 2° may provide that officials authorized by the Belgian authority may question persons and examine cases.
§ 2. Officials authorized by the Belgian authority who use the possibilities offered by § 1^er, are always in a position to submit a written mandate specifying their identity and official quality.
Section 2. - Request for notification
Art. 8. § 1^er. The Belgian authority may apply for notification to a foreign authority of all documents, including those with a judicial dimension, which originate from the Belgian administration and which relate to a debt referred to in Article 3 or the recovery of Article 3.
§ 2. The notification request is accompanied by a standard form with at least the following information:
1° the name and address of the recipient and any other information useful to his identification;
2° the purpose of the notification and the time limit within which it is to be made;
3° a description of the document which is attached as well as the nature and amount of the debt concerned;
4° the names, addresses and coordinates :
(a) the office responsible for the document which is attached and, if it is another office;
(b) the office to which additional information may be obtained with respect to the notified document or with respect to the possibility of disputed payment obligation.
§ 3. The Belgian authority shall only apply for notification under this article if the Belgian administration is not in a position to make the notification in accordance with the provisions in force in Belgium governing the notification of the document concerned or where such notification would result in disproportionate difficulties.
Art. 9. The notification provided for in Article 8 shall apply without prejudice to any other form of notification used by the competent Belgian administration in accordance with Belgian legislative and regulatory provisions and Belgian administrative practices.
The competent Belgian administration may also notify any document directly by registered or electronic mail to a person established in the territory of a Member State.
Section 3. - Application for recovery or precautionary measures
Art. 10. § 1^er. The Belgian authority may transmit to a foreign authority an application for the recovery of claims that are the subject of an enforceable title.
The Belgian authority may not apply for recovery as long as the receivable and/or enforceable title are the subject of a dispute in Belgium, except in cases where Article 25, § 2, is applicable.
§ 2. The Belgian authority may only apply for recovery when, in Belgium, all appropriate collection procedures available in Belgium have been applied, except in the following cases:
1° where it is evident that there are no assets in Belgium that can be recovered or that these procedures will not result in the full payment of the receivable and that the Belgian authority has specific information showing that the data subject has assets in the requested Member State;
2° where the use of the procedures in force in Belgium results in disproportionate difficulties.
§ 3. The Belgian authority shall address to the foreign authority, as soon as it is aware, any relevant information relating to the debt that has motivated the application for recovery.
Art. 11. § 1^er. A request for recovery is accompanied by a uniform enforceable title.
This uniform executory title reflects the substance of the original executive title and includes at least the following information:
1° the information to identify the original enforceable title, a description of the receivable, including its nature, the period covered by the receivable, all the dates relevant to the execution procedure, the amount of the receivable and its various components such as the principal, the accrued interests, etc.;
2° the name of the debtor and any other information useful to his identification;
3° the names, addresses and coordinates :
(a) the office responsible for the establishment of receivables and, if it is another office;
(b) the office to which additional information may be obtained concerning the receivable or the possibility of contesting the obligation to pay.
§ 2. The request for recovery may be accompanied by other documents relating to the receivable concerned and which originate from the competent Belgian administration.
Art. 12. § 1^er. The Belgian authority shall immediately inform the foreign authority of any modification of its request for recovery or withdrawal of the latter, specifying the reasons for such modification or withdrawal.
§ 2. If the amendment of the application occurs following a decision of the competent body on the dispute referred to in Article 24, § 1^er, the Belgian authority transmits this decision to the foreign authority and provides it with a uniformly revised executive title.
Sections 11, 24 and 25 apply with respect to the revised title.
Art. 13. The Belgian authority may request the foreign authority to take precautionary measures to guarantee recovery when the claim or enforceable title in Belgium is contested at the time the application is submitted, or when the claim is not yet the subject of an enforceable title, if these interim measures are also possible, in a similar situation, under Belgian law and administrative practices.
The request for interim measures may be accompanied by other documents relating to the receivable concerned and which originate from the competent Belgian administration.
Art. 14. For the purpose of implementing Article 13, Articles 10, § 3, 12, 20, § 1^er and 2, 24 and 25 apply by analogy.
CHAPTER 5. - Rules concerning the granting of assistance by Belgium to a Member State
Section 1^re. - Request for information
Art. 15. § 1^er. The Belgian authority shall provide at the request of a foreign authority any information that may likely be relevant to the foreign authority for the recovery of its claims referred to in Article 3.
In order to communicate this information, the Belgian authority shall conduct any administrative investigation necessary to obtain these information.
§ 2. The Belgian authority is not required to transmit information:
1° that it would not be able to obtain for the recovery of similar claims arising in Belgium;
2° that would disclose a commercial, industrial or professional secret;
3° whose communication would be of a nature to affect safety or public order in Belgium.
§ 3. The Belgian authority may not refuse to provide information for the sole reason that the information in question is held by a bank, another financial institution, a person designated or acting in the capacity of an agent or trustee, or relates to an interest in the capital of a person.
§ 4. The Belgian authority informs the foreign authority of the reasons that oppose the request for information.
Art. 16. § 1^er. The Belgian authority may agree with a foreign authority that officials authorized by the foreign authority may, under the conditions fixed by the Belgian authority:
1° to be present in Belgium in offices where the administrations perform their tasks;
2° assist in the administrative investigations carried out in Belgian territory;
3° to assist competent Belgian officials in the course of judicial proceedings in Belgium.
To the extent permitted by Belgian law, the agreement referred to in paragraph 1^er, 2° may provide that officials of the foreign authority may question persons and examine files.
§ 2. Officials authorized by the foreign authority, who use the possibilities offered by § 1^er, are always in a position to submit a written mandate specifying their identity and official quality.
Section 2. - Request for notification
Art. 17. § 1^er. At the request of a foreign authority, the Belgian authority shall notify the consignee of all the documents, including those with a judicial dimension, which emanate from the authority established in the requesting Member State and which relate to a debt referred to in Article 3 or to the recovery of the latter, provided that this notification meets the conditions detailed in Article 8, § 2.
§ 2. The Belgian authority shall promptly inform the foreign authority of the follow-up to its request for notification, and in particular of the date of notification of the document to the consignee.
Art. 18. The Belgian authority ensures that the notification in Belgium is made in accordance with Belgian legal and regulatory provisions and administrative practices.
Section 3. - Application for recovery or precautionary measures
Art. 19. At the request of a foreign authority, the Belgian authority recovers claims that are the subject of an enforceable title in the requesting Member State.
A request for recovery shall be accompanied by a uniform executory title that meets the conditions referred to in Article 11, § 1^er. This uniform title makes possible the executions and seizures in Belgium and constitutes the sole basis of the recovery measures and the precautionary measures taken in Belgium on the basis of this collection request. No act to recognize, supplement or replace the uniformed title is necessary.
Art. 20. § 1^er. For the purposes of recovery in Belgium, any debt subject to a request for recovery is treated as a Belgian debt, unless otherwise provided in this Act. The Belgian administration implements the skills and procedures defined by the Belgian legislative, regulatory or administrative provisions applicable to claims relating to the same fees, taxes or taxes or, at the very least, to similar fees, taxes or taxes.
If it considers that the same duties, taxes or taxes or similar duties, taxes or taxes are not collected in its territory, the Belgian administration shall implement the skills and procedures defined by the Belgian legislative, regulatory or administrative provisions applicable to claims relating to income taxes.
Foreign claims for which assistance is sought, however, do not enjoy any privilege.
The Belgian administration collects debt in euro.
§ 2. The Belgian authority shall immediately inform the foreign authority of the actions it has given at its request for recovery.
§ 3. As of the date of receipt of the request for recovery, the Belgian authority shall take into account the applicable delay interests.
§ 4. The Belgian authority may, if permitted by Belgian legislative, regulatory or administrative provisions, grant the debtor a payment period or authorize a phased payment and may apply interest to the amounts considered. It then informs the foreign authority of any decision in this direction.
§ 5. Without prejudice to Article 28, § 1^er, the Belgian authority shall remit to the foreign authority the amount recovered in relation to the receivable and the amount of interest referred to in paragraphs 3 and 4.
Art. 21. At the diligence of a foreign authority, the Belgian authority shall take precautionary measures, if the Belgian law authorizes it and in accordance with its administrative practices, in order to guarantee the recovery when the debt or the enforceable title in the requesting Member State is contested at the time the application is submitted, or when the debt is not yet the subject of a similar enforceable title in the requesting Member State, if these possible precautionary measures
No act to recognize, supplement or replace the established document, if any, for the purposes of the implementation of interim measures in the requesting Member State and relating to the debt subject to a request for assistance is necessary.
For the purpose of implementing paragraph 1^er Articles 20, § 1^er and 2, 22, 24 and 25 apply by analogy.
Art. 22. If the foreign authority provides the Belgian authority with a uniformly revised executive title, the Belgian authority then proceeds with the recovery procedure on the basis of this revised title.
The measures of recovery or provisional measures already adopted in Belgium on the basis of the initial uniformed executory title may be prosecuted on the basis of the revised title, unless the application has been modified due to the invalidity of the initial executory title in the requesting Member State or the uniform enforceable title in Belgium.
Sections 19, 24 and 25 apply with respect to the revised title.
Section 4. - Limitations to the obligations of the Belgian authority
Art. 23. § 1^er. The Belgian authority is not obliged to grant the assistance provided for in articles 19 to 22 if, due to the situation of the debtor, the recovery of the debt is likely to cause serious economic or social difficulties in Belgium, provided that Belgian legislative and regulatory provisions and Belgian administrative practices permit such an exception in the case of Belgian claims.
§ 2. The Belgian authority is not required to grant the assistance provided for in Articles 15 to 22 if the initial request for assistance made under Articles 15, 16, 17, 19 or 21 concerns claims for which more than five years have elapsed between the due date of the claim in the requesting Member State and the date of the original application.
However, in cases where the original receivable or enforceable title in the requesting Member State is contested, the five-year period shall be deemed to begin from the time it is established in the requesting Member State that the claim or enforceable title in question cannot be contested.
In addition, in cases where a payment period or a phase-out of payments is granted by the requesting Member State, the five-year period is deemed to begin as soon as the payment period has expired in its entirety.
However, in these cases, the Belgian authority is not obliged to provide assistance with respect to claims for which more than ten years have elapsed since the due date on which the debt became due in the requesting Member State.
§ 3. The Belgian authority does not provide assistance if the total amount of claims governed by this Act and the decrees and orders transposing the Directive, for which assistance is requested, is less than 1,500 euros.
§ 4. The Belgian authority informs the foreign authority of the reasons that oppose the application for assistance.
CHAPTER 6. - General provisions
Section 1^re. - Differends
Art. 24. § 1^er. Disputes concerning a receivable born in Belgium, the original Belgian executive title or the uniformed enforceable title allowing the adoption of enforceable measures in a Member State as well as disputes relating to the validity of a notification made at the diligence of the Belgian authority are within the jurisdiction of the competent Belgian body.
Where an action referred to in paragraph 1^er has been brought before the competent Belgian authority, the Belgian authority informs the foreign authority concerned and indicates to it the elements of the debt that are not the subject of a dispute.
If, in the course of the recovery procedure in Belgium, the foreign receivable, the initial enforceable title of a Member State or the uniform enforceable title allowing the adoption of enforceable measures in Belgium are contested by an interested party, the Belgian authority informs it that the action must be brought before the competent instance of the Member State of origin of the receivable, in accordance with the rules of law in force.
§ 2. Disputes concerning recovery measures taken in Belgium as part of the assistance or validity of a notification made in Belgium as part of the assistance are brought before the competent Belgian body, in accordance with Belgian legal and regulatory provisions.
Art. 25. § 1^er. As soon as the Belgian authority has been informed of the elements referred to in Article 24, § 1^er, paragraph 3, either by the foreign authority or by the interested party, it suspends the recovery procedure, with respect to the disputed party of the receivable, pending the decision of the competent body in this matter, except where the foreign authority requests to recover the disputed party of a receivable.
At the request of the foreign authority, or where the Belgian authority considers it necessary, and without prejudice to Article 21, the Belgian authority may take precautionary measures to guarantee the recovery, to the extent that Belgian legislative or regulatory provisions permit it.
§ 2. The Belgian authority may, in accordance with its legislative and regulatory provisions and administrative practices, request the foreign authority to recover a disputed claim or the disputed party of a receivable, provided that the legislative and regulatory provisions and administrative practices in force in the Member State permit it. Any such request must be motivated. If the outcome of the dispute proves to be in favour of the debtor, the Belgian authority is obliged to reimburse any sum recovered, as well as any compensation due, in accordance with the legislation in force in the requested Member State.
Without prejudice to Article 13, the Belgian authority may request the foreign authority to take precautionary measures to guarantee recovery.
§ 3. If, in Belgium or in the Member State concerned, an amicable procedure has been initiated, and the outcome of the proceedings may have an impact on the debt for which the assistance has been requested, the recovery measures taken by the Belgian authority are suspended or arrested until such proceedings have been completed, unless it is a situation of the highest urgency resulting from fraud or fraud. If recovery measures are suspended or arrested, § 2 applies.
Section 2. - Prescription
Art. 26. § 1^er. Issues relating to limitation periods are governed exclusively by the rules of law in force in the requesting Member State, including Belgium.
§ 2. With respect to the suspension, interruption or extension of the limitation period, any debt recovery measure adopted by the foreign authority or on its behalf in response to a request for assistance and having the effect of suspending, interrupting or extending the limitation period according to the rules of law in force in that Member State is deemed to produce the same effect in Belgium, provided that the legal rules in force in Belgium provide for the same effect.
If the suspension, interruption or extension of the limitation period is not possible under the rules of law in force in the requested Member State, any recovery measures adopted by the foreign authority or on its behalf in accordance with a request for assistance and which, if it had been executed by the Belgian authority or on its behalf in Belgium, would have the effect of suspending, interrupting or extending the limitation period according to the rules of Belgian law.
The first and second paragraphs shall apply without prejudice to the right of the requesting Belgian authority to take measures to suspend, interrupt or extend the limitation period in accordance with Belgian law.
§ 3. The requesting Belgian authority shall inform the foreign authority of any action that interrupts, suspends or extends the limitation period of the debt for which the recovery or interim measures have been requested, or that is likely to produce such an effect.
The requested Belgian authority shall inform the foreign authority of any action that interrupts, suspends or extends the limitation period of the debt for which the recovery or interim measures have been requested, or that is likely to produce such an effect.
Art. 27. Each application for recovery or interim measures made by the Belgian authority pursuant to articles 10 to 14 suspends the prescription when the application concerns a natural person who is no longer domiciled in Belgium or a legal person who has his or her head office, principal institution or office of management or administration abroad. The suspension begins on the date on which the application is filed with the foreign authority and ends on the date on which the foreign authority communicates that the application is closed.
Section 3. - Fees
Art. 28. § 1^er. In addition to the amounts referred to in Article 20, § 5, the requested Belgian authority shall endeavour to recover from the person concerned and to retain the costs in connection with the recovery, which it has exposed, in accordance with the Belgian legal and regulatory provisions.
§ 2. The requested Belgian authority shall waive any claim for reimbursement of costs resulting from the assistance it grants under this Act.
However, where recovery presents a particular difficulty, whether it concerns a very high amount of costs or is part of the fight against organized crime, the Belgian authority and the foreign authority may agree on specific reimbursement terms for the case in question.
§ 3. However, the requesting Belgian authority remains responsible, in respect of the required foreign authority, for all costs incurred and all losses incurred as a result of actions recognized as unfounded in relation to the reality of the debt or validity of the enforceable title established by the Belgian administration.
Section 4. - Standard forms and means of communication
Art. 29. § 1^er. Requests for information under Article 6, requests for notification under Article 8, § 1^er, requests for recovery under Article 10, § 1^eror requests for interim measures under section 13, paragraph 1^er, are sent via a standard form and electronically, unless this solution is impossible for technical reasons. If possible, these forms are also used for any subsequent communication relating to the application.
The uniform enforceable title allowing the adoption of enforceable measures in a Member State, the document allowing the adoption of precautionary measures by the requesting Belgian authority and the other documents referred to in articles 11 and 13 are also sent electronically, unless this solution is impossible for technical reasons.
Where applicable, standard forms may be accompanied by reports, statements and other documents or certified copies that are in conformity with or extracted from them, which are, to the extent possible, also sent electronically, unless this is impossible for technical reasons.
Standard forms and electronic means of communication may also be used for the exchange of information under section 5.
§ 2. § 1^er does not apply to information and documents received in connection with a presence in the administrative offices in Belgium or participation in the administrative investigations in Belgium, as provided for in Article 16.
§ 3. The fact that the communication is not carried out electronically or through standard forms does not compromise the validity of the information obtained or the measures taken in response to a request for assistance.
Section 5. - Linguistic regime
Art. 30. § 1^er. Any request for assistance, any type of notification form and any uniform title is sent in the official language, or one of the official languages, of the requested Member State or accompanied by a translation in the language concerned. However, the requesting Belgian authority may agree with the foreign authority that certain parts of these documents are written in a language other than the official language, or that one of the official languages of the requested Member State.
The fact that some parts of documents mentioned in paragraph 1 are written in a language other than the official language, or that one of the official languages of the requested Belgian State does not compromise the validity of the documents in question or the validity of the procedure, provided that the other language has been agreed between the Belgian authority and the foreign authority.
§ 2. Documents subject to a notification request in accordance with Article 8 may be sent to the foreign authority in an official language of the requesting Belgian State.
§ 3. Where an application is accompanied by documents other than those referred to in paragraphs 1^er and 2, the required Belgian authority may, if necessary, require the foreign authority to translate these documents into one of the official languages of Belgium, or in any other agreed language between the Member States concerned.
Section 6. - Disclosure of information and documents
Art. 31. § 1^er. The information received in any form under this Act is covered by the official secrecy and enjoys the protection granted to information of the same nature by Belgian law.
This information may be used for the purpose of implementing enforceable or conservative measures in respect of claims covered by this Act. They may also be used for the establishment and recovery of mandatory social security contributions.
§ 2. The information provided by the foreign authority may be used for purposes other than those referred to in § 1^er in Belgium where the right of the Member State providing the information would permit the use of it for similar purposes.
The information provided by the Belgian authority may be used for purposes other than those referred to in § 1^er in the Member State that receives them when Belgian law would allow it to be used for similar purposes.
§ 3. Where the Belgian authority considers that information obtained under this Act may be of interest for the purposes referred to in § 1^er for a third-party Member State, it may transmit this information to the third-party Member State, provided that it complies with the rules and procedures established in this Act. It informs the Member State at the origin of the information of its intention to share this information with a third Member State.
When the foreign authority informs the Belgian authority of its intention to share information obtained from Belgium of interest for the purposes referred to in § 1^er for a third Member State, the Belgian authority may object to this sharing of information within ten working days from the date on which it was informed by the foreign authority.
§ 4. When the information comes from Belgium, only the Belgian authority may grant permission to use in accordance with § 2 of the information transmitted in accordance with § 3.
§ 5. Information provided in any form under this Act may be invoked or used as evidence by all authorities in Belgium on the same basis as similar information obtained in Belgium itself.
CHAPTER 7. - Final provisions
Art. 32. This Act does not prejudice the performance of any obligation to provide broader assistance arising from bilateral or multilateral agreements or arrangements, including in the area of notification of judicial or extrajudicial acts.
Art. 33. Are repealed:
1° the Act of 20 July 1979 concerning mutual assistance in the collection of claims relating to certain contributions, fees, taxes and other measures;
2° the Royal Decree of 20 February 1980 appointing the competent authorities for the application of the Act of 20 July 1979 concerning mutual assistance in the collection of claims relating to certain contributions, duties, taxes and other measures.
Art. 34. This Act comes into force on 1^er January 2012.
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 Brussels, 9 January 2012.
ALBERT
By the King:
Deputy Prime Minister and Minister of Finance,
S. VANACKERE
Minister of Average Classes, E.P., Independents and Agriculture,
Mrs. S. LARUELLE
Deputy Prime Minister and Minister of Economy,
J. VANDE LANOTTE
Seal of the state seal:
The Minister of Justice,
Ms. A. TURTELBOOM
____
Note
(1) Session 2011-2012.
House of Representatives.
Documents. - Bill, 53-1915-001. - Amendments, 53-1915-002. - Report, 53-1915-003. - Text adopted by the commission, 53-1915-004. - Text adopted in plenary and transmitted to the Senate, 53-1915-005.
Full report. - 22 December 2011.
Senate.
Documents. - Project referred to by the Senate, 5-1412-No. 1. - Amendments, 5-1412-N° 2. - Report, 5-1412-N° 3. - Decision not to amend, 5-1412-N° 4.
Annales. - 23 December 2011.