Law Transposing Directive 2010/24/eu Of The Council Of 16 March 2010 Concerning Mutual Assistance For The Recovery Of Claims Relating To Taxes, Taxes, Duties And Other Measures (1)

Original Language Title: Loi transposant la Directive 2010/24/UE du Conseil du 16 mars 2010 concernant l'assistance mutuelle en matière de recouvrement des créances relatives aux taxes, impôts, droits et autres mesures (1)

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Posted the: 2012-01-26 Numac: 2012003029 FEDERAL finance PUBLIC SERVICE January 9, 2012. -Law transposing the Directive 2010/24/EU of the Council of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, taxes, duties and other measures (1) ALBERT II, King of the Belgians, to all, present and future, hi.
The Chambers have adopted and we endorse the following: Chapter 1. -Introduction Article 1 provisions. This Act regulates a matter referred to in article 78 of the Constitution.
S. 2. this law transposes Directive 2010/24/EU of the Council of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, taxes, duties and other measures.
CHAPTER 2. -Scope and definitions article
3 § 1. This Act applies to claims relating: 1 ° to all the taxes and rights whatsoever, perceived: a. by the Belgium or another Member State of the European Union, or on behalf of the Belgium or another Member State of the European Union;
b. by the territorial or administrative subdivisions including local governments, the Belgium or another Member State of the European Union or on behalf of them;
c. on behalf of the European Union;
If it is however of fees, taxes and fees collected by a territorial and administrative subdivision of the Belgium or on behalf of, this Act is only application on these fees, taxes and rights for which the federal public Service Finance ensures the collection and recovery.
2 ° refunds, interventions and other federal measures forming part of the system of financing all or part of UNFPA European agricultural guarantee (fund EAGF) and the European agricultural fund for rural development (EAFRD), including sums to be collected in connection with these actions 3 ° to dues and other rights provided for under the common organisation of the market in the sugar.
§ 2. The scope of this Act also includes: 1 ° sanctions, fines, charges and administrative increases relating to receivables which may be the subject of a request for assistance pursuant to the § 1, imposed by the administrative authorities responsible for the establishment of fees, taxes, or rights concerned or administrative investigations y, or having been confirmed, at the request of the said administrative authorities, by administrative or judicial bodies;
2 ° federal fees for certificates and similar documents issued in the context of administrative procedures relating to taxes, taxes and duties;
3 ° interest and fees relating to receivables that may be the subject of a request for assistance pursuant to the § 1 or 1 ° and 2 ° of this paragraph.

§ 3. This Act does not cover: 1 ° the compulsory social security contributions;
2 ° the royalties which are not referred to in § 2;
3 ° the contractual rights, such as the consideration paid for a public utility services;
4 ° the criminal penalties imposed on the basis of proceedings at the instance of the Crown or other criminal sanctions that are not referred to in § 2, 1 °.
S. 4. for the purposes of this Act, means: 1 ° 'Member State': unless otherwise agreed, a Member State of the European Union other than Belgium;
2 ° 'Directive': 2010/24/EU Directive of the Council of 16 March 2010 concerning mutual assistance for the recovery of claims relating to taxes, taxes, duties and other measures;
3 ° "Belgian authority": the central liaison office, a liaison office or a liaison Department authorised by the competent authority of Belgium to introduce a request for assistance concerning a claim referred to in article 3 to a foreign authority or to receive and treat such a request of a foreign authority;
4 ° "foreign authority": the central liaison office, a liaison office or a liaison Department authorised to introduce a request for assistance concerning a claim referred to in article 3 with the authority of Belgium or to receive and treat such a request of the Belgian authority;
5 ° "person": a. a natural person;
b. a corporation;
c. an association of persons which is recognized the capacity to perform legal acts but lacking the legal status of a legal person; or (d).
any other construction legal regardless of its nature and its form, with or without legal personality, owning or managing assets which, including income derived from, are subject to a tax under this Act;
6 ° "by electronic means": by means of electronic equipment for the processing of data, including digital compression, and data storage, and using the wire, radio, optical technologies or other electromagnetic means;
7 ° 'uniform enforceable title': the title as it is set out in the implementing Regulation (EU) no 1189/2011 by the Commission on November 18, 2011, laying down the implementing rules relating to certain provisions of the EU-24-2010 the Council Directive concerning mutual assistance for the recovery of claims relating to taxes, taxes, duties and other measures.
CHAPTER 3. -Exchange of information without prior request art. (5) where an amount of fees, taxes or duties, other than the value added tax, shall 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 the Belgium to any Member Section 1st.
– Request for information article 6. the Belgian authority may apply to a foreign authority any information that can likely be relevant for the recovery of debts referred to in article 3.
S. 7 § 1. The Belgian authority may agree with a foreign authority that the officials authorized by the Belgian authority may, under the conditions laid down by the foreign authority: 1 ° be present in the offices where the requested Member State administrations carry out their tasks;
2 ° assisting administrative investigations carried out on the territory of the requested Member State;
3 ° to assist the officials of the requested Member State in the context of judicial proceedings in that Member State.
Insofar as the law of the State requested member allows, the agreement referred to in paragraph 1, 2 ° may provide that the officials authorized by the Belgian authority may ask individuals and examine records.
§ 2. The officials authorized by the Belgian authority who make use of the possibilities offered by the § 1, are still able to produce a written authority stating their identity and their official capacity.
Section 2. -Request for notification s. 8 § 1. The Belgian authority may send a notification request to a foreign authority of all documents, including those with a legal dimension, emanating from the Belgian administration and which relate to a claim referred to in article 3 or the recovery thereof.
§ 2. The notification request is accompanied by a form type with at least the following information: 1 ° the name and address of the recipient and any other relevant identification information;
2 ° the object of the notification and the period within which it must be carried out;
3 ° a description of the document that is attached and the nature and the amount of the relevant claim.
4 ° the names, addresses and coordinated: has) the office document that is attached and, if this is another office;
b) office where further information can be obtained concerning the notified document or concerning the possibilities of contestation of the payment obligation.
§
3. The Belgian authority introduces notification request to the title of this article only if the Belgian administration is not able to proceed with the notification in accordance with the provisions in force in Belgium governing notification of the document concerned or when this notification would give rise to disproportionate difficulties.
S. 9. the notification provided for in article 8 shall apply without prejudice to any other form of notification used by the Belgian competent authority in accordance with the laws and regulatory provisions Belgian and Belgian administrative practice.
The competent Belgian authority may also notify any document directly by registered mail or electronic to a person established in the territory of a Member State.
Section 3. -Request for recovery or for precautionary measures art. 10 § 1. The Belgian authority may transmit a request to recover claims which are the subject of an enforceable title to a foreign authority.
The Belgian authority cannot present of claim also long the claim and/or the writ subject to a dispute in Belgium, except in cases where article 25, § 2, is applicable.
§ 2. The Belgian authority may only submit a claim when, in Belgium, all recovery procedures appropriate available in Belgium have been applied, except in the following cases: 1 ° when it is obvious that there is not, in Belgium, of assets that can be recovered or that these procedures will result not in full payment of the debt and that the Belgian authority has specific information showing that the person concerned has assets in the State Member required;

2 ° when the use of the procedures in force in Belgium gives rise to disproportionate difficulties.
§
3. The Belgian authority address to the foreign authority, as soon as it is aware, all relevant information relating to the claim that gave rise to the claim.
S. 11 § 1. A request for recovery comes with a uniform enforcement.
This uniform enforcement reflects the substance of the initial writ, and includes at least the following information: 1 ° the information to identify the initial writ, a description of the claim, including its nature, the period covered by the claim, all of the relevant dates for the enforcement procedure, the amount of the debt and its various components such as the main interest, etc.;
2 ° the name of the debtor and any other information useful to its identification;
3 ° the names, addresses and coordinated: has) of the office responsible for the preparation of the claim and, if it is another office;
b) office where further information can be obtained about the possibilities of contestation of the payment obligation or debt.
§ 2. The claim may be accompanied by other documents relating to the claim concerned and which emanate from the competent Belgian authorities.
S. 12 § 1. The Belgian authority shall immediately inform the foreign authority of any changes in its request for recovery or for the removal of the latter, stating the reasons for this amendment or withdrawal.
§ 2. If the amendment of the application takes place following a decision by the competent authority on the challenge referred to in article 24 § 1, the Belgian authority shall forward this decision to the foreign authority and provide a revised uniform writ.
Articles 11, 24 and 25 apply with regard to the revised title.
S. 13. the Belgian authority may apply to the foreign authority to take interim measures to ensure the recovery when the claim or the enforcement order in Belgium is challenged at the time where the request is presented, or when the debt is not yet the subject of an enforceable title, if these measures are also possible in a similar situation under Belgian law, Belgian administrative practice.
The request for interim measures may be accompanied by other documents relating to the claim concerned and which emanate from the competent Belgian authorities.
S. 14. for the purposes of the implementation of article 13, article 10, § 3, 12, 20, § 1 and 2, 24 and 25 shall apply by analogy.
CHAPTER 5. -Rules concerning the granting of assistance by the Belgium to any Member Section 1st. – Request for information article 15 § 1. The Belgian authority provides at the request of a foreign authority any information that can likely be relevant to the foreign authority for the recovery of debts referred to in article 3.
For the disclosure of such information, the Belgian authority shall perform any administrative investigation necessary to obtain them.
§
2. The Belgian authority is not required to transmit information: 1 ° that it would not be able to get to the recovery of similar claims arising in Belgium;
2 ° who disclosed a trade secret, industrial or professional;
3 ° the disclosure of which would undermine the security or public order in Belgium.
§
3. The Belgian authority may not refuse to provide information for the sole reason that the information in question are owned by a Bank, other financial institution, a designated person acting in capacity as agent or trustee, or what they refer to participation in the capital of a person.
§ 4. The Belgian authority shall inform the foreign authority of the reasons who oppose what the request for information is satisfied.
S. 16 § 1.
The Belgian authority may agree with a foreign authority officials authorized by the foreign authority may, under the conditions laid down by the Belgian authority: 1 ° be present in Belgium, in the offices where the authorities carry out their tasks;
2 ° attend administrative investigations carried out on Belgian territory;
3 ° to assist the Belgian officials in judicial proceedings in Belgium.
To the extent that the Belgian legislation so allows, the agreement referred to in paragraph 1, 2 ° may provide that officials from the foreign authority can interview individuals and examine records.
§ 2.
The officials authorized by the foreign authority, making use of the possibilities offered by the § 1, are still able to produce a written authority stating their identity and their official capacity.
Section 2. -Request for notification s. 17 § 1. At the request of a foreign authority, the Belgian authority shall notify to the addressee all documents, including those with a legal dimension, that emanate from the authority in the Member State requesting and which relate to a claim referred to in article 3 or the recovery of the for as much as this notification meets the conditions described in article 8 § 2.
§ 2. The Belgian authority shall inform without delay the foreign authority of the follow-up given to its request for notification and more particularly of the date of notification of the document to the recipient.
S.
18. the Belgian authority shall ensure notification in Belgium is in accordance with the laws and regulatory provisions Belgian and Belgian administrative practice.
Section 3. -Request for recovery or for precautionary measures art. 19. at the request of a foreign authority, the Belgian authority shall recover claims which are the subject of an enforceable in the requesting Member State.
A claim is accompanied by a uniform writ which fulfil the conditions referred to in article 11 § 1. This standardized title makes it possible executions and sequestrations in Belgium and is the sole basis of recovery measures and interim measures taken in Belgium on the basis of this claim. Any act of recognition, complement or replace the uniform title is necessary.
S. 20 § 1. For the purposes of recovery in Belgium, any claim that the subject of a claim is treated as a Belgian claim, unless otherwise provided in this Act. The Belgian administration is implementing powers and the procedures defined by laws, regulations or administrative provisions Belgian applicable to claims relating to the same duties, taxes or charges or, at least, to rights, taxes or similar taxes.
If it considers that the same rights, taxes or taxes or rights, taxes or similar taxes are not seen on its territory, the Belgian administration is implementing powers and the procedures defined by laws, regulations or administrative provisions Belgian applicable to claims relating to taxes on income.
Foreign claims for which assistance is requested, do not however enjoy no privilege.
The Belgian administration proceeded to the recovery of the debt in euro.
§ 2. The Belgian authority shall immediately inform the foreign authority of the follow-up given to its request for recovery.
§ 3.
From the date of receipt of the request for recovery, the Belgian authority takes into account applicable late payment interest.
§ 4. The Belgian authority may, if laws, regulations or administrative provisions Belgian so permit, give the debtor time to pay or authorise payment by instalment and it can apply an interest to the amounts considered. She then informs the foreign authority of any decision in this regard.
§ 5. Without prejudice to article 28, § 1, Belgian authority shall furnish to the foreign authority the amount recovered in connection with the claim and the amount of interest referred to in paragraphs 3 and 4.
S.
21A the diligence of a foreign authority, the Belgian authority takes protective measures, if the Belgian legislation so authorizes and consistent with its practice administrative, to ensure recovery when the claim or the enforcement order in the Member State the applicant is challenged at the time the application is presented, or when the debt is not yet subject to a title enforceable in the requesting Member State If these measures are also possible, in a similar situation, under the national legislation and the administrative practices of the requesting Member State.
No act designed to recognize, complement or replace document prepared, if necessary, for the purposes of the implementation of precautionary measures in the applicant Member State and relating to the claim that the subject of a request for assistance is necessary.
For the purposes of the implementation of paragraph 1 and 2, articles 20, § 1 and 2, 22, 24 and 25 shall apply by analogy.
S. 22. If the foreign authority provides the Belgian authority a uniform writ revised, the Belgian authority proceeds with the recovery procedure on the basis of this revised title.
Recovery measures or provisional measures already adopted in Belgium on the basis of the initial uniform writ may be continued on the basis of the revised title, unless the application has been modified because of the invalidity of the initial writ

in the requesting Member or enforceable title State standardized in Belgium.
Articles 19, 24 and 25 apply with regard to the revised title.
Section 4. -Limits to the obligations of the Belgian authority art. 23 § 1. The Belgian authority is not required 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 create serious difficulties of economic or social in Belgium, provided that the legislative and regulatory provisions Belgian and Belgian administrative practice allow such an exception in the case of the Belgian debt.
§ 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 relates to claims for which more than five years have elapsed between the date of expiry of the claim in the applicant Member State and the date of the initial application.
However, in cases where the claim or the initial writ in the State member applicant are the object of a dispute, the period of five years is deemed begin from the moment when it is established in the Member State requesting that the claim or the instrument in question can no longer be the subject of a dispute.
In addition, in cases where a delay of payment or a timing of payments are granted by the requesting Member State, the period of five years is deemed to begin from the moment when the payment deadline has expired in its entirety.
However, in these cases, the Belgian authority is not obligated to provide assistance with respect to the claims for which more than ten years have elapsed since the due date on which the debt became payable in the requesting Member State.
§ 3. The Belgian authority does not provide any assistance if the total amount of receivables governed by this law and the decrees and orders transposing the Directive, for which assistance is requested is less than 1,500 euros.
§
4. The Belgian authority shall inform the foreign authority of the reasons who oppose what the request for assistance is satisfied.
CHAPTER 6. -Provisions General Section 1.
-Disputes art. 24 § 1. Disputes relating to a receivable born in Belgium, the original Belgian enforceable title or the enforceable title uniform allowing the adoption of binding measures in a Member State, as well as disputes concerning the validity of a notification to the diligence of the Belgian authority, are the responsibility of the competent Belgian authority.
When a share referred to in paragraph 1 has been brought before the competent Belgian Court, the Belgian authority inform the concerned foreign authority and indicate elements of the claim that are not the subject of a challenge.
If, during the process of recovery in Belgium, the claim of foreign origin, the enforceable title of a Member State or the enforceable title standardized enabling the adoption of enforcement in Belgium are contested by an interested party, the Belgian authority informed him that the action must be brought before the competent body of the Member State of origin of the claim, in accordance with the rules of law in force in it.
§ 2. Disputes concerning the recovery measures taken in Belgium in the context of the assistance or the validity of a notification effected in Belgium in the context of assistance, are likely before the competent Belgian authority, in accordance with the laws and regulatory provisions Belgian.
S.
25 § 1. As soon as the Belgian authority was informed of the elements referred to in article 24 § 1, paragraph 3, either by the foreign authority or by the interested party, it shall suspend the recovery procedure with respect to the disputed portion of the debt, pending the decision of the competent authority in the matter, except when the foreign authority seeks to recover the contested part of a debt.
At the request of the foreign authority, or when the Belgian authority considers necessary, and without prejudice to article 21, the Belgian authority may take precautionary measures to ensure recovery, insofar as the legislative or regulatory provisions Belgian allow it.
§ 2. The Belgian authority may, in accordance with its legislative and regulatory provisions and administrative practices, apply to the foreign authority to recover a contested claim or the contested part of a debt, provided that the legislative and regulatory provisions and administrative practices in force in the Member State so permit.
Any request to this effect must be motivated. If the outcome of the dispute proves to be favourable to the debtor, the Belgian authority is obliged to repay any sums recovered, together with any compensation due, in accordance with the legislation in force in the requested Member State.
Without prejudice to article 13, the Belgian authority may apply to the foreign authority to take provisional measures to secure the recovery.

§ 3. If, in Belgium or in the Member State concerned, a mutual agreement procedure has been launched, and that the outcome of the procedure can have an impact on the debt for which assistance has been requested, recovery taken by the Belgian authority measures are suspended or stopped until this procedure has been completed, unless it is a situation of the utmost urgency resulting from fraud or an insolvency. If recovery measures are suspended or arrested, § 2 applies.
Section 2. -Prescription art. 26 § 1. Questions concerning periods of limitation are governed exclusively by the rules of law in force in the applicant Member, including the Belgium State.
§
2. In regards to the suspension, interruption, or limitation periods extended, any measure of recovery of debt adopted by the foreign authority or on its behalf in response to a request for assistance and having to suspend, interrupt or extend the limitation period under the rules of law in force in that Member State shall be deemed to produce the same effect in Belgium , for as far as the rules of law in force in Belgium provide this same effect.
If the suspension, interruption or extension of the period of limitation is not possible under the rules of law in force in the requested Member State, any recovery action adopted by the foreign authority or on its behalf pursuant to a request for assistance and which, if it had been executed by the authority of Belgium or in her name in Belgium, would have to suspend interrupt or prolong the period of limitation according to the rules of Belgian law shall be deemed to have been taken in Belgium with regard to the above effect.
The first and second subparagraphs shall apply without prejudice to the right of the applicant Belgian authority take measures to suspend, interrupt or extend the period of limitation in accordance with the rules of Belgian law.
§ 3. The applicant Belgian authority shall inform the foreign authority of any action which interrupts or suspends or extends the period of prescription of the claim for which the recovery or precautionary measures were requested, or which is likely to produce such an effect.
The requested Belgian authority shall inform the foreign authority of any action which interrupts or suspends or extends the period of prescription of the claim for which the recovery or precautionary measures were requested, or which is likely to produce such an effect.
S. 27. each request for recovery or for precautionary measures made by the authority of Belgium pursuant to articles 10 to 14 suspends prescription where the application concerns a natural person who is more domiciled in Belgium or a legal person that has its head office, principal place of business or registered office management or administration abroad.
The suspension begins at the date on which the application is submitted to the foreign authority and ends at the date at which the foreign authority communicates application is closed.
Section 3. -Fresh art. 28 § 1. In addition to the amounts referred to in article 20, § 5, the requested Belgian authority strives to recover from the person concerned and retain fees in association with the recovery, it has incurred, in accordance with the laws and regulatory provisions Belgian.
§ 2. The requested Belgian Authority waives any claim for reimbursement of the costs resulting from the assistance provided pursuant to this Act.
However, when the collection presents a particular difficulty, as it relates to a very high amount or it is part of the fight against organized crime, the Belgian authority and the foreign authority may agree reimbursement arrangements specific to the cases in question.

§ 3. However, the applicant Belgian authority is responsible, with respect to the foreign authority required, all costs incurred and any losses incurred as a result of actions recognized as unfounded with regard to the reality of the claim or the validity of the writ prepared by the Belgian administration.
Section 4. -Forms types and means of communication arts. 29 § 1. Requests for information under article 6, requests for notification in respect of article 8, § 1, requests for recovery in respect of article 10, § 1, or requests for provisional measures in respect of article 13, paragraph 1, are sent using a standard form and electronically, to

unless this solution is impossible for technical reasons. If possible, these forms are also used for any subsequent communication concerning the request.
The writ standardized enabling the adoption of measures enforceable in a Member State, the document allowing the adoption of provisional measures by the applicant authority of Belgium and the other documents referred to in articles 11 and 13 are also sent by electronic means, unless this solution is impossible for technical reasons.
Where appropriate, the standard forms may be accompanied by reports, statements and any other document or certified true copies or extracts thereof, which are, as far as possible, also sent by electronic means, unless this solution is impossible for technical reasons.
The forms and electronic means of communication can also be used for the purposes of the exchange of information provided for in article 5.
§ 2. The § 1 does not apply to information and documents received through presence in offices in Belgium or participation in administrative investigations in Belgium, provided for in article 16.
§ 3.
The fact that the communication does not electronically or through forms shall not affect the validity of the information obtained or measures taken in response to a request for assistance.
Section 5. -System language arts. 30 § 1.
Any request for assistance, any form of notification and any uniform title is sent to the official language, or one of the official languages, of the Member State required or accompanied by a translation in the language. The applicant Belgian authority may, however, agree with the foreign authority that parts of these documents are drawn up in one language other than the official language, or one of the official languages, of the requested Member State.
The fact that some parts of the documents referred to in the first subparagraph are drawn up in one language other than the official language, or one of the official languages, of the Belgian State required shall not affect the validity of the documents in question or the validity of the procedure, as far as this other language has been an agreement between the Belgian and foreign authority.
§ 2. Documents subject to a notification in accordance with article 8 request can be sent to the foreign authority in an official language of the applicant Belgian State.
§ 3. When a request is accompanied by documents other than those referred to in paragraphs 1 and 2, the requested Belgian authority may, if necessary, require the foreign authority a translation of these documents in one of the official languages of the Belgium, or in any other language agreed by common accord between the Member States concerned.
Section 6. -Disclosure of information and documents article 31 § 1. The information received in any form whatsoever pursuant to this Act are covered by the obligation of official secrecy and enjoy the protection afforded to information of the same nature by Belgian law.
This information can be used for the purposes of the implementation of enforcement or conservatories in relation to claims covered by this Act. They can also be used for the establishment and the recovery of the compulsory social security contributions.
§ 2. The information provided by the foreign authority can be used for purposes other than those described in the § 1 in Belgium when the law of the Member State providing the information would allow the use for similar purposes.
The information provided by the Belgian authority can be used for purposes other than those described in the § 1 in the Member State that receives when Belgian law would allow the use for similar purposes.
§ 3. When the Belgian authority considers that information obtained under this Act may be relevant for the purposes referred to the § 1 to a third Member State, it can transmit these audit third, insofar as Member State information that adheres to this effect the rules and procedures established in this Act. It shall inform the Member State at the origin of the information of his intention to share such information with a third Member State.
When the foreign authority shall inform the Belgian authority of its intention to share obtained information coming from the Belgium interest for the purposes referred to the § 1 to a third Member State, the Belgian authority may oppose this sharing of information within a period of ten working days from the date on which it was informed by the foreign authority.
§ 4. When the information comes from the Belgium, only the Belgian authority may grant permission to use in accordance with § 2 of the information which have been transmitted in accordance with § 3.
§
5. Information communicated in any form whatsoever pursuant to this Act can be invoked or used as evidence by all authorities in Belgium on the same basis as similar information obtained in Belgium even.
CHAPTER 7. -Provisions finals s.
32 this Act is without prejudice to the fulfilment of any obligation to provide broader assistance arising from agreements or bilateral or multilateral arrangements including in the field of judicial or extrajudicial notification.
S. 33 are hereby repealed: 1 ° Act of 20 July 1979 concerning mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures.
2 ° the royal decree of 20 February 1980 designating the competent authorities for the purposes of the law of 20 July 1979 concerning mutual assistance for the recovery of claims relating to certain levies, duties, taxes and other measures.
S. 34. this Act comes into force on January 1, 2012.
Promulgate this Act, order that it self under the seal of the State and published by le Moniteur.
Given in Brussels, January 9, 2012.
ALBERT by the King: the Deputy Prime Minister and Minister of finance, S. VANACKERE the Minister of Middle Classes, SMEs, the self-employed and Agriculture, Ms. S. LARUELLE. the Deputy Prime Minister and Minister of economy, J. VANDE LANOTTE sealed with the seal of the State: 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 meeting and transmitted to the Senate, 53-1915-005.
Full account. -22 December 2011.
Senate.
Documents.
-Project referred to by the Senate, 5-1412 - N ° 1. -Amendments 5-1412 - N ° 2. -Report, 5-1412 - N ° 3. -Decision not to amend, 5-1412 - N ° 4.
Annals. -December 23, 2011.

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