Law On The Miscellaneous Provisions (1)

Original Language Title: Loi portant des dispositions diverses (1)

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Posted the: 2011-12-30 Numac: 2011021115 FEDERAL CHANCELLERY of the Prime Minister 28 December 2011 PUBLIC SERVICE. -Law concerning various provisions (1) ALBERT II, King of the Belgians, to all, present and to come, hi.
The Chambers have adopted and we endorse the following: title 1. -Available general Article 1. This Act regulates a matter referred to in article 78 of the Constitution.
TITLE 2. -Budget chapter 1. -Amendment of the law of 22 May 2003 on the organisation of the budget and accounting of the State federal arts. 2. article 133 of the law of 22 May 2003 on the organisation of the budget and the accounts of the federal State, replaced as last amended by the programme act of 22 December 2008, is replaced by the following: 'article 133. except for the services referred to in article 2, 2 ° to 4 °, for which it comes into force on January 1, 2014, this Act comes into force on January 1, 2012.
The King may, on proposal of the Minister of the Budget and the Minister supervising, to bring into force the provisions of this Act before January 1, 2014, for each service referred to in the first subparagraph.
By way of derogation from paragraph 1, title V also comes into force January 1, 2012 for the services referred to in this paragraph. "."
S. 3. article 135 of the Act, inserted by the programme act of 22 December 2008 and replaced as last amended by the law of December 29, 2010, is replaced by the following: 'article 135. by way of derogation from article 66, advances may be granted from 1 January 2009 to accountants the FPS Chancellery of the Prime Minister, SPF Budget and control of management, FPS Personnel and Organisation, SPF technology of Information and Communication and FPS public health, food chain safety and environment, from January 1, 2010 for the accounting of the FPS employment, labour and social dialogue, SPF social security, FPS economy, SMEs, Middle Classes and energy, and SPP intégration sociale, fight against poverty and social economy, from January 1, 2011, to accountants SPF Finances, FPS mobility and transport and FPS Foreign Affairs, foreign trade and Cooperation to development and from January 1, 2012, for the accounting of the SPF Justice SPF intérieur, BELSPO, Department of Defense and the Federal Police and operation integrated to allow the payment of certain expenses. The maximum amounts of these advances and the expenditure concerned, and the nature of the latter are fixed in the departmental specific provisions. "."
S. "4. article 136 of the Act, inserted by the programme act of December 23, 2009, is replaced by the following:" "art. 136. by way of derogation from article 16, the services referred to in article 2 will register in the accounting system, in the five accounting years after the date of entry into force of the Act in relation to the service concerned, all their assets and data is related, in accordance with the classes defined by the general accounting plan referred to in article 5.
The assessment referred to in article 16 of the capital in the accounting system is based on a plan that services establish and publish at the same time as their annual accounts.
All assets of 27, 28 and 29 subclasses subject an assessment and a report during the first presentation to a full general ledger balance. "."
S. 5. in the same Act, it is inserted a section 137 as follows: "article 137. the annual accounts of the federal State, referred to in article 110, will be established in 2015, by the Minister for the Budget on the basis of the accounting data provided by all services with respect to the fiscal year 2014.
The consolidation is done on all accounts. "Capital" will be however consolidated accounts based on their availability and taking into account the transitional period provided for in article 136 ".
CHAPTER 2. -Amendment of the law of 22 May 2003 amending the Organization of the Court of Auditors article Act of 29 October 1846 6. article 11 of the law of 22 May 2003 amending the Act of 29 October 1846 on the Organization of the Court of accounts, replaced as last amended by the law of December 29, 2010, is supplemented by three paragraphs worded as follows: "consideration of article 71, § 1, of the Special Act of 16 January 1989 on the financing of the communities and Regions and by way of derogation from the first subparagraph" section 10 comes into force January 1, 2012 for only the repeal of articles 5, paragraph 4, 9 and 17 of the Court Organization Act of 29 October 1846 accounts.
The date of entry into force of section 10 of this Act so long as this article repeals sections 14 and 15 of the aforementioned Act of 29 October 1846 is set at 1 January 2013.
The King may set a date of entry into force earlier than mentioned in the preceding paragraph. "."
CHAPTER 3. -Amendment of the Act of 29 October 1846 on the Organization of the Court of Auditors art.
7. article 22 of the Act of 29 October 1846 on the Organization of the Court of Auditors is supplemented by a paragraph 4 as follows: "§ § 4 4" Articles 14 and 15 are no longer applied to the FPS Justice, SPF inside, BELSPO, to the Department of Defense and the Federal Police and operation integrated from 1 January 2012. "."
CHAPTER 4. -S. commitment control 8. article 15 of the programme act of 22 December 2008, ultimately replaced by the programme law of December 29, 2010, is replaced by the following: 'article
15. articles of this chapter shall apply to the services referred to in article 2, 1 °, of the law of 22 May 2003 on the organisation of the budget and accounts of the federal State. "."
CHAPTER 5. -Entry into force art. 9. this title shall enter into force on 1 January 2012, with the exception of article 3, which takes effect January 1, 2009.
TITLE 3. -Public health chapter UNIQUE. -Amendments to the law on compulsory insurance health care and benefits, co-ordinated on 14 July 1994, s. 10. article 35A of the Act on compulsory insurance health care and benefits, co-ordinated on 14 July 1994, inserted by the law of 10 August 2001 and as amended by the law of December 23, 2009, is supplemented by a paragraph 2b as follows: "§ 2B." The basis of reimbursement of medicinal products with a value class 3 depends on the basis of reimbursement of their specialties of reference while the inclusion of these specialties on the list of reimbursable pharmaceutical specialties."
S. 11. article 40 § 1, paragraph 3, of the Act, as amended by law of 24 December 1999, 22 December 2003 and 26 March 2007 and the royal decree of 11 December 2001, is completed as follows: ' for the year 2012, the overall annual budget goal is set at 25.627.379 thousand EUR. "
S. 12. article 191, paragraph 1, 15 ° septies of the Act replaced by the law of 27 December 2005 and amended by laws of December 13, 2006, 19 December 2008-22 December 2008, is supplemented by a paragraph 4 as follows: "§ § 4 4" April 1, 2012, prices and the basics of reimbursement for reimbursable pharmaceutical specialties referred to below will be reduced according to the following terms and conditions.
The reduction must generate by applicant a saving for the compulsory insurance health care and allowances which the amount is at least equal to 1.95 p.c. of the turnover achieved during the year 2010 on the Belgian market of drugs of this applicant who are registered on the list of reimbursable pharmaceutical specialties, as reported in accordance with the provisions of article 191 paragraph 1, 15 °, or fixed in office based on this article, to January 1, 2012.
Applicants may enter, no later than January 21, 2012, a proposal the Secretariat of Commission of reimbursement for drug for decreases in price, calculated on basis of the price ex factory, for all pharmaceutical specialities or some of them, they are responsible for to 1 January 2012, with an estimate of the budgetary impact, revealing that the total amount of the planned economy is at least equal to 1.95 per cent of the turnover during the year 2010 pharmaceutical specialties which they are responsible to January 1, 2012. The proposed decrease may be a maximum of 20 per cent by specialty. For specialties for which a new basis of reimbursement was fixed in accordance with article 35B, decreases in price with no influence on the new basis of repayment is not be taken into account.
If an applicant submits a decrease of the price and the basis of reimbursement for a specific packaging of a specialty which he is responsible to 1 January 2012, the same percentage decrease should be offered to all packaging specialties which it is responsible to January 1, 2012, having the same principle (s) active (s), with the exception of injectable forms.
If an applicant submits no proposal or proposal does not correspond to the planned economy, price and basis of reimbursement of all specialties which the concerned applicant is responsible for January 1, 2012, are reduced by 1.95 sq. ft.
"The Minister adjusts effective April 1, 2012 the list of reimbursable pharmaceutical specialities in function, introduced proposals either office decreases."
S.

13A article 191, paragraph 1, 15 ° h of the Act, inserted by the Act of 27 December 2005 and amended by the laws of 27 December 2006, December 21, 2007, June 8, 2008, December 19, 2008, December 22, 2008, December 23, 2009 and December 29, 2010, the following changes are made: 1 ° the third paragraph is supplemented by the following sentence : "For 2012, the amount of this contribution is set at 6.73 per cent of turnover which was carried out in 2012.";
2 ° in the fifth paragraph, last sentence, the word "and"is replaced by"," and the sentence is supplemented as follows: 'and before May 1, 2013 for the turnover conducted in 2012'.
3 ° in the seventh paragraph in the first sentence, the word "and"is replaced by"," and the words "and the assessment on the 2012 turnover" are inserted between the words "turnover 2011" and the words are "paid";
4 ° the eighth paragraph is supplemented by the following sentence: "for 2012, the advance and the balance referred to in the preceding paragraph shall be paid respectively before June 1, 2012 and June 1, 2013, on the account of the national Institute for sickness and invalidity insurance respectively with the mention"advance fee turnover 2012' and "balance contribution 2012 turnover".
5 ° the tenth preambular paragraph is supplemented by the following sentence: "for 2012 supra advance is set at 6.73 per cent of turnover which was carried out in the year 2011";
6 ° the last paragraph is supplemented by the following sentence: "revenues resulting from the assessment on the 2012 turnover will be recorded in the accounts of insurance compulsory healthcare of fiscal 2012.".
S. 14A article 191, paragraph 1, 15 ° k of the same Act, inserted by the law of December 23, 2009, and amended by the law of December 29, 2010, the fifth paragraph is completed with the following sentence: "for 2012, the amount of this contribution is set at 1 per cent of the turnover which was carried out in 2012 and the concerned advance is fixed at 1% of the turnover in 2011.".
TITLE 4. -Mobility single chapter. -Identification of airport s. badges 15. in article 8 of the law of 3 May 2005 amending the law of 11 December 1998 concerning the classification and security clearances, amended by the law of December 29, 2010, the words "31 December 2011" shall be replaced by the words "March 31, 2012".
TITLE 5. -Finance Chapter 1. -Caisse nationale calamities arts. 16. for the year 2011, an amount of 11.860.300 euros from the annual tax on the business of insurance, such as provided for in articles 173 to 183 of book II, title V, of the Code of rights and various taxes, is assigned to the financing of the National Fund of the calamities through the Fund allocation 66.80.B. Chapter 2.
-Fight against tax fraud and measures for a better collection of taxes Section 1st. -Taxes on income art. 17. article 322, paragraph 3 of the same Code, inserted by the law of April 14, 2011, is supplemented by a paragraph as follows: "For the sole purpose to comply with the obligations of this paragraph, Bank, foreign exchange, credit and savings institutions and the National Bank of Belgium have permission to use the identification number in the national register of natural persons to identify clients.".
S. 18. in Title VII, chapter IV of the Code, it is inserted an article 339/1 as follows: "article
339/1. Without prejudice to the application of article 314bis, data and documents received, prepared or sent in the application of legislation concerning income taxes, which are recorded, stored or reproduced by the administration which has the establishment or the recovery of tax on the income in charge, according to a process photographic, optical, electronic or any other technique of Informatics or telematics , as well as their representation on a readable medium have probative force. "."
S. 19. in article 340 of the Penal Code, replaced by the law of December 23, 2009, the words "as well as to find an infringement of the provisions of this Code or previous orders issued for his execution" shall be inserted between the words "to establish the existence and amount of the income tax debt" and the words ", the administration may".
S. 20. article 368 of the same Code, repealed by the law of 15 March 1999, is restored in the following wording: "art.
368. absence of perception of furniture and professional withholding notice otherwise than by role, seen action in restitution of these withholding taxes unduly paid to Treasury Board are prescribed by five years as of January 1 of the year in which these withholding taxes were paid. "."
S.
21. in article 423, paragraph 2, of the same Code, replaced by the law of 22 July 1993 and amended by the royal decree of 12 December 1996 and by the law of 27 April 2007, the words "and interest and costs y related" shall be inserted between the words "withholding tax" and the words "the same rank".
S.
22. article 445 of the Code, as amended by the law of 22 July 1993 and March 15, 1999, and by the Royal Decrees of 20 July 2000 and July 13, 2001, is supplemented by a paragraph worded as follows: "By way of derogation from paragraph 2, the fine, enlisted simultaneously with the withholding tax to which it relates, is established and recovered following the applicable withholding tax and withholding tax rules.".
Section 2. -The value added tax on art. 23. article 53octies of the Code of tax on the value added, inserted by the law of 28 December 1992 and amended by the laws of the September 5, 2001, 28 January 2004, December 7, 2006 and November 26, 2009, is supplemented by a paragraph 4 as follows: "§ § 4 4" Without prejudice to the application of paragraph 3, data and documents received or sent, established in the context of the application of the legislation on value added tax, and that are recorded, stored or reproduced by the administration which has the collection of this tax in charge, according to a process photographic, optical, electronic or the establishment or any other technical computer or telematics , as well as their representation on a readable medium have probative force. "."
Section 3. -Entry into force art. 24. article 20 is applicable to professional and furniture prepayments paid from January 1, 2011.
CHAPTER 3. -Changes in taxes on income Section 1. -Income furniture art.
25 in section 22, § 1, of the 1992 income tax Code, as amended by the law of 24 December 1993, 30 March 1994, December 24, 2002, May 17, 2004 and December 22, 2009, the following changes are made: "1 ° 1st paragraph is supplemented by the words"and of the assessment referred to in article 174/1 ";
2 ° in paragraph 2, the words "and 3 ° c," shall be replaced by the words "3 ° c and 3 ° d, or if it is subject to the assessment referred to in article 174/1".
S. 26. article 37, paragraph 3, of the same Code, as amended by the laws of May 17, 2004 and July 16, 2008, is supplemented by the words "and the assessment referred to in article 174/1".
S.
27. at article 171 of the Code, as last amended by the law of November 7, 2011, the following changes are made: 1 ° 2 ° f, is replaced by the following: "f) defined money as dividends by articles 187 and 209, in the event of total or partial of a resident company or foreign share;";
2 ° 2 ° bis is replaced by the following: "2 ° bis at the rate of 15 per cent, revenues and capital goods household, other than interest and dividends, and miscellaneous income referred to in article 90, 5 ° to 7 °;";
3 ° it is inserted a 2 ° ter, as follows: "(2° ter àle taux de 21 p.c.: a) the interests referred to in article 269, paragraph 1, 1 ° bis;"
b) dividends referred to in article 269, paragraphs 2 and 3;
(c) are defined as dividends in article 186, in the acquisition of shares or own by a resident company or foreign; ";
4 ° the point 3 ° bis is repealed;
5 ° to point 3 ter, the words "at the rate of 10, 15, 20 or 25 p.c.," is be replaced by the words "at the rate of 10, 15, 21 or 25 p.c.,";
6 ° it is inserted a 3 ° d, as follows: "3 ° d at the rate of 15 per cent, revenues associated with savings deposits referred to in article 21, 5 °, insofar as they exceed the limits to 5 ° of the said article;".
S. 28. in title II, chapter III, section II, of the same Code, there shall be inserted an III subsection entitled "Additional assessment on household income", with an article 174/1 as follows: "article
174/1. § 1. It is established for the exclusive benefit of the State, an additional assessment on household income assimilated to natural persons tax, to charge taxpayers who receive dividends and interest with a net total amounts to more than EUR 13.675.
This contribution is set at 4 per cent of the portion of dividends and interest referred to in article 17, § 1, 1 ° and 2 °, which exceeds the total amount net 13.675 euros.
The net amount of the income is determined in accordance with article 22 § 1.
Interests subject to the rate of 10 or 25 p.c., dividends and income derived from savings deposits referred to in article 171, 3 ° d, are not subject to this fee.
To assess if this 13.675 euros limit is exceeded, the dividends and interest on which the assessment is not applicable are recorded in the first place. However, the dividends referred to in article 171, 2 °, f, should not be counted.

§ 2. Those liable to pay the withholding tax referred to in article 261 must transmit information about dividends and interest referred to in article 17, § 1, 1 ° and 2 °, central contact held by the National Bank of Belgium by identifying the beneficiaries of revenue point.
When the income beneficiary opts for a withholding of the additional assessment on household income, in addition to the withholding tax, the amount of these revenues is not communicated central contact point.
When the beneficiary income opted not for a deduction of the additional household income assessment, this contribution is, as appropriate, established during the tax calculation of individuals on the basis of the information in the declaration to the tax of physical persons, supplemented if necessary by data central contact who have not been declared point.
The central point of contact transmits the information necessary for the correct application of this section in relation to revenues above to the competent operational IRS requesting to a particular taxpayer. When a taxpayer's total household income disclosed during a taxable period, exceeds 13.675 euros, the central contact point automatically transmits to the competent operational IRS taxpayer information.
The King determines the procedures for transmission of information central contact those liable to pay the withholding tax and operational tax administrations by the central contact point by point.

§ 3. Deductions at the source of the contribution are governed by the applicable provisions in Title VI to withholding tax unless it is waived.
The King may determine specific rules concerning deductions at the source of the contribution.
The provisions of title VII shall apply to the assessment unless it is waived. "."
S. 29A article 269 of the same Code, as last amended by the Act of April 14, 2011, the following changes are made: 1 ° 1st paragraph, 1 °, the words "other than dividends" shall be replaced by the words "other than interest and dividends",
2 ° to paragraph 1, there shall be inserted a 1 ° bis worded as follows: "1 ° bis 21 p.c. for the interests other than those referred to in the 4 ° and 5 °;";
3 ° 2 ° bis is replaced by the following: "2 ° bis to 10 p.c. in relation to them are defined as dividends by articles 187 and 209 in the event of total or partial of a resident company or foreign share;";
4 ° to paragraph 1, there shall be inserted a 2 ° ter as follows: "2 ° ter 21 p.c. in relation to them are defined as dividends in article 186, in the acquisition of shares or own by a resident company or foreign;";
5 ° to the paragraph 1, 3 °, the words "at the rate of 10, 15, 20 or 25 p.c.," is be replaced by the words "at the rate of 10, 15, 21 or 25 p.c.,";
6 ° 1st paragraph is supplemented by a 5 ° as follows: "5 ° to 15 p.c. for income derived from savings deposits referred to in article 21, 5 °, insofar as they exceed the limits laid down in 5 ° of this article.";
7 ° paragraph 2 is replaced by the following: "the rate of 25 per cent is however reduced to 21 p.c. for dividends from shares or shares of contributions in cash made in 1982 or 1983. for the realization of operations referred to in article 2 of the royal decree No. 15 of March 9, 1982 with encouragement the subscription or purchasing shares or shares of social in Belgian companies rights" , and listed on a securities exchange where the debtor company's revenues has waived irrevocably to defer income distributed to the shares or it:-the tax saving resulting from the exemption subject to the corporate income tax;
-any additional of income resulting from the exemption in question have received, where appropriate, companies to the constitution or to the increase of the capital of which the interested company has directly or indirectly involved. ";
8 ° in the introductory sentence of paragraph 3, "15 per cent" shall be replaced by the words "21 p.c."; "
9 ° to paragraph 5, the words "the rate of 15 per cent referred to in paragraph 2, 2 °," shall be replaced by the words "21 p.c. rate referred to in paragraph 2";
10 ° to paragraph 11, the words "in article 2, 2 °" are replaced by the words "paragraph 2".
11 ° in the introductory sentence of paragraph 12, the words "the rate of 15 p.c." are replaced by the words "the rate of 21 sq. ft.".
S. 30. in article 276 of the same Code, as amended by the Act of 20 December 1995, the words "and the tax credit" are replaced by the words ", the tax credit and the deduction at source of the assessment referred to in article 174/1.".
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31. in Title VI, chapter II, of the same Code, it is inserted an IIIbis section entitled "Additional assessment on household income" which includes an article 284/1, as follows: "article
284/1. When the withholding of the referred article 174/1 contribution exceeds the amount of the contribution, the excess is charged tax individuals and if any refund to the taxpayer. "."
S. 32. article 286, paragraph 1, of the same Code, amended by the law of May 17, 2004 and April 27, 2007, is supplemented by the words "and the assessment referred to in article 174/1".
S. 33. article 313 of the Code, amended by the acts of 28 July 1992, July 6, 1994, April 16, 1997, December 22, 1998, 26 March 1999, 15 December 2004 and July 28, 2011, is replaced by the following: 'article 313. taxpayers subject to taxation of natural persons are required to mention in their declaration annual audit tax, capital income and personal property referred to in article 17, § 1, as well as miscellaneous income referred to in article 90, 6 ° and 11 °, except when it comes to interest and dividends referred to in article 171 (2) ter, who underwent the withholding of the assessment referred to in article 174/1.
The withholding tax and the withholding of the assessment referred to in article 174/1 due on such unreported income cannot be charged on income tax of individuals, or being rendered. "."
S. 34. at article 412, paragraph 7, of the same Code, inserted by the Act of 9 July 2004 and amended by the law of December 22, 2008, the following changes are made: 1 ° to 1 °, the words "15 sq. ft."
are replaced by the words "21 p.c."; "
2 ° to 2 °, the words "10 p.c." are replaced by the words "4 sq.ft.".
S. 35. article 465 of the Code is supplemented by the words "with the exception of the contribution referred to in article 174/1".
S. 36A article 519 of the Code, inserted by the law of 9 July 2004 and amended by the law of December 22, 2008, the words "articles 171, 2 ° a, a, and 269, paragraph 1, 1 °, ' shall be replaced by the words" articles 171, 2 ° bis and 2 ter, a, and 269, paragraph 1, 1 ° and 1 ° bis, ".
S. 37. Title X of the Code is supplemented by an article 534 as follows: "article 534. by way of derogation from articles 171, 2 °, a and 269, paragraph 1, 1 ° bis, the rate of tax of natural persons and that of withholding are set to 15 p.c. for the income of the Government bonds issued and entered into during the period November 24, 2011 to December 2, 2011.
These revenues do not come into account for submission to the additional assessment on household income of 4 sq. ft.
referred to in article 174/1 or to assess if the 13.675 euros limit referred to in the same article is exceeded.
Article 178 shall apply to the amount listed in the preceding paragraph. "."
S. 38. This section applies to revenues attributed or put in payment from 1 January 2012.
Section 2. -Other amendments art. 39. article 36 of the 1992 income tax Code, amended by the law of December 23, 2009, is replaced by the following: 'article 36 § 1.
The benefits in kind which are obtained otherwise than in cash are counted for the real value they have in the head of the beneficiary.
In the case that it determines, the King may lay down rules of valuation of these benefits.
§ 2. The advantage of any nature resulting from the use for personal use of a vehicle for free at disposal referred to in article 65 is calculated by applying a percentage CO2 6/7 value catalog of the vehicle made available for free.
By catalog value, should hear the invoice value, options and tax on the added value included, without taking account of reductions, reductions, discounts or rebates.
The base CO2 percentage amounts to 5.5 BW for a reference-CO2 emissions of 115 g/km for motor vehicle petrol, LPG or to natural gas-fired and for a reference-CO2 emission of 95 g/km for the diesel-powered motor vehicles.
The King determines each year reference-CO2 emissions based on the average CO2 emission of the year preceding the taxable period when compared to the average CO2 emission of reference year 2011 according to the terms and conditions as it. The average CO2 emission is calculated on the basis of the CO2 emission of the vehicles referred to in article 65 which are newly registered.
When the emission of the vehicle exceeds the above benchmark bond, the base percentage is increased by 0.1 p.c. per gram of CO2, with a maximum of 18 sq. ft.
When the emission of the vehicle concerned is less than the above benchmark bond, the base percentage is reduced by 0.1 p.c. per gram of CO2, with a minimum of 4 sq. ft.
Vehicles for which no data on the CO2 issue

is available within the Directorate of registration of vehicles are absorbed, whether they are powered by an engine gasoline, LPG or natural gas for vehicles emitting a rate of 205 g/km CO2 and, if they are propelled by an engine, diesel vehicles emitting higher CO2 195 g/km.
The advantage can never be less than 820 euros per year.
When advantage is not provided free of charge, the advantage to take into account is that which is determined in accordance with the preceding subparagraphs, decreased by the intervention of the beneficiary of this advantage. "."
S.
40. article 66, § 5, of the same Code, replaced by the Act of 6 July 1994, is supplemented by a paragraph as follows: ' in the cases referred to in the paragraph 1, 4 °, this package cannot be greater than the potential benefit resulting from the use of this vehicle in the head of the taxpayer, if necessary plus the intervention referred to in article 36 " , § 2, last paragraph. "."
S. (41A article 145/24 of the same Code, inserted by the law of August 10, 2001 and amended by the laws of the August 5, 2003, July 31, 2004, December 27, 2005, December 27, 2006, April 27, 2007, 27 March 2009 and December 23, 2009, the following changes are made: A. 1 ° the § 1, paragraph 2, is complemented by the d) as follows : "(d) are referred to in the paragraph 1, 1 ° to 4 °, 6 ° and 7 °, provided that expenditure relate to work performed under a contract entered into after November 27, 2011.".
2 ° § 1, paragraph 3 is replaced by the following: "tax reduction is equal to:-30 sq. ft."
of expenditure actually paid referred to in paragraph 1, 5 °, when they relate to work performed under a contract entered into after November 27, 2011.
-40 p.c. of other expenditure actually paid referred to in paragraph 1. ";
3 ° in the § 1, paragraph 5, the words "within the framework of a contract entered into November 27, 2011, at the latest"shall be inserted between the words"carried out" and "a dwelling";
4 ° § 2 is repealed;
5 ° in § 3, paragraph 2, the words "40 BW" are replaced by the words "30 p.c."; "
B. the § 1, paragraphs 1 to 5, as amended by, 1 °, is replaced by the following: "§ 1." He is granted a tax reduction for the expenditure actually paid during the period for the insulation of the roof of a dwelling which the taxpayer is owner, possessor, emphyteusis and superficies, life tenant or tenant.
The tax reduction is not applicable to expenditure which: has) are taken into account as a real professional fees;
(b) give right to the investment allowance referred to in article 69;
(c) relate to work performed to a dwelling which first occupancy above less than five years of the beginning of this work.
The tax reduction is equal to 30 per cent.
actually paid expenses referred to in paragraph 1.
The total amount of the tax reduction may not exceed taxable 2,000 euros per dwelling by period. However, this amount is increased by EUR 600 insofar as this increase relates exclusively reduction of tax deferred for expenses for the installation of photovoltaic panels convert solar energy into electrical energy.
When the total amount of the reduction of tax and deferred tax cuts exceeds the limit laid down in paragraph 4, the surplus on the reportable part of deferred cuts may be carried forward. "."
S. 42A article 156bis, paragraph 1, of the same Code, replaced by the law of March 27, 2009, and amended by the programme act of December 23, 2009, the following changes are made: 1 ° 2 ° is replaced by the following: "2 ° the surplus carried forward in accordance with article 145/24, § 1, paragraph 5, of the reduction relative to expenditure actually paid during the taxable periods 2010 to 2012 to save energy referred to in article 145/24" , § 1, paragraph 1, 1 °, and 4 ° to 7 °, such that it was applicable for the taxable period during which the expenses have been paid. ";
2 ° 3 ° is repealed.
S. 43. article 198, paragraph 1, 9 °, of the same Code, repealed by the law of December 22, 2009, was re-established in the following wording: "9 ° costs of vehicles referred to in article 65, to a maximum of 17 per cent of the benefit of any nature resulting from the use for personal use of a vehicle for free at disposal referred to in article 36 § 2;".
S. 44. in article 205, § 2, paragraph 1, 8 °, the same Code, replaced by the royal decree of 20 December 1996 and amended by the law of 28 April 2003, 12 May 2005, 11 May 2007, 22 December 2008 and December 23, 2009, the words "paragraph 1, 4 °, 8 ° and 9 °" are replaced by the words 'paragraph 1, 4 ° and 8 °'.
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45. article 205quater, § 5, of the same Code, inserted by the law of 22 June 2005, is replaced by the following: "§ § 5 5" The rate determined in accordance with §§ 2 to 4 must not exceed 3 sq. ft. "."
S. 46. in article 207, paragraph 2, of the same Code, replaced by the law of 24 December 2002 and amended by laws of December 27, 2006 and 11 May 2007, the words "in article 198, paragraph 1, 12 ° ' shall be replaced by the words" article 198, paragraph 1, 9 ° and 12 °".
S. 47. article 223, paragraph 1, of the same Code, replaced by the royal decree of 20 December 1996 and amended by the laws of the March 10, 1999, 28 April 2003, December 15, 2004, December 27, 2005-may 11, 2007, is complemented by a 4 ° as follows: "4 ° by an amount equivalent to 17 per cent of the benefit in kind, referred to in article 36 , § 2, resulting from the use for personal of a vehicle free of charge available. "."
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48A article 225, paragraph 1, of the same Code, replaced by the royal decree of 20 December 1996, 5 ° is replaced by the following: "5 ° at the rate referred to in article 215, paragraph 1, on the contributions, premiums, pensions, annuities and allowances referred to in article 223, paragraph 1, 2 °, on the financial benefits or of any kind referred to in article 223" , paragraph 1, 3 °, and an amount equivalent to 17 per cent of the benefit in kind, referred to in article 223, paragraph 1, (4); "."
S. 49. article 234, paragraph 1, of the same Code, as amended by the laws of the March 10, 1999, 28 April 2003, 15 December 2004, December 27, 2005, December 27, 2006, 11 May 2007 and December 22, 2008, is complemented by a 6 °, as follows: "6 ° on an amount equivalent to 17 per cent of the benefit in kind, referred to in article 36, § 2" resulting from the use for personal of a vehicle free of charge available. "."
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50A section 247 of the same Code, as amended by the law of 30 March 1994, March 10, 1999, 15 December 2004, December 27, 2006, May 11, 2007 and December 22, 2008, the 2nd is replaced by the following: "2 ° at the rate laid down in article 215, paragraph 1, with regard to contributions, pensions, annuities and allowances referred to in article 234" , paragraph 1, 3 °, financial benefits or any nature referred to in article 234, paragraph 1, 5 °, and an amount equivalent to 17 per cent of the benefit in kind, referred to in article 234, paragraph 1, (6); "."
S.
51. Title X of the Code shall be supplemented by a section 535 as follows: "article 535. article 145/24, § 2, as it existed before be repealed by article 41 of the law of 28 December 2011 various provisions remain applicable to dwellings for which the certificate referred to in paragraph 5 of that provision was issued no later than December 31, 2011.
The certificates referred to in article 145/24, § 2, paragraph 5, as it existed before be repealed by article 41 of the law of 28 December 2011 various provisions, which have been granted in the period from January 1, 2012, to February 29, 2012, by the regional competent authority, by an institution approved by the King for the year 2011 calendar or by an institution or a similar competent authority established in another European economic area Member State are supposed to be issued December 31, 2011, for the purposes of this article, provided that the application for the certificate was introduced no later than December 31, 2011, with this administration or institution.
Article 178 shall apply to the amounts included in article 145/24, § 2, paragraph 7, as it existed before be repealed by section 41 of the Act of 28 December 2011 on various provisions. "."
S.
52. article 41, 1 ° to 3 °, is applicable to expenditures paid in 2012.
Article 41 A, 5 °, is applicable to payments made from January 1, 2012.
Articles 39, 40, 43, 44 and 46-50 are applicable to the benefits in kind granted from January 1, 2012.
Articles 41, A, 4 °, 45 and 51 shall apply from the year 2013.
Article 41, B is applicable to expenditures paid from January 1, 2013.
Article 42 shall apply from the 2014 tax year."
CHAPTER 4. -Changes in tax on value added Section 1st. -Coverage and deductions s. 53. in article 44, § 1, 1 °, of the Code of tax on the value added, replaced by the law of 28 December 1992, the words 'notaries,"and the words 'and bailiffs' are hereby repealed.
S. 54. in article 49 of the same Code, the 3rd is replaced by the following: '3 ° the manner in which the deductions and adjustments are made and calculated when a person loses the status of taxable person, or when being a taxable person, changes occurred in the elements taken into account for the calculation of deductions;'.
Section 2. -TV pay arts. 55. in table B of the annex to royal decree No. 20 of 20

July 1970 fixing the rates of value added tax and determining the distribution of goods and services based on these rates, heading IX, replaced by the royal decree of August 24, 2005, is repealed. "."
Section 3. -Entry into force art. 56. This chapter enter into force on January 1, 2012.
CHAPTER 5. -Changes for excise purposes art. 57. in article 3 of Act of 3 April 1997 on the taxation of tobacco manufactured, as amended by the programme act of 9 July 2004, the programme act of 27 December 2004, the programme law of 11 July 2005, the law of July 20, 2006, the law of November 26, 2006 and the programme act of 27 December 2006, §§ 2, 3 and 4 are replaced by the following :
" § 2. In addition to the ad valorem excise duty and excise duty special ad valorem duty provided for in the § 1, 2 ° and 3 °, cigarettes as smoking tobacco fine-cut for rolling of cigarettes and other smoking tobaccos, released for consumption in the country are subject to a specific excise duty and excise duty special specific fixed as follows (: a) for cigarettes:-excise duty: 6,8914 euros per 1 000 pieces;
-special excise duty: 9,0381 euros per 1 000 pieces;
(b) for smoking tobacco fine-cut rolled cigarettes and other smoking tobaccos:-excise duty: 0.0000 euro per kilogram;
-special excise duty: 9.5000 euros per kilogram.

§ 3. For cigarettes, the total excise duty and rights received special excise pursuant to the § 1, 2 °, and § 2, a), cannot in any case be lower to nonante-cinq per cent of the aggregate amount of the same taxes applied to cigarettes of the corresponding to the weighted average price price class, without being less than 128 euros per 1,000 parts for all excise and special excise and not to exceed the amount of the overall excise duty applied on cigarettes belonging to the class of price corresponding to the weighted average price.
The amount of EUR 128 per 1,000 parts is increased by EUR 3 per 1,000 parts every year to February 1.
§ 4. Fine-cut smoking tobacco for roll cigarettes and other smoking tobacco, the total of the right to excise and special excise duty levied according to the § 1, 3 °, and § 2, b), and the VAT, cannot under any circumstances be less than nineties per cent of the aggregate amount of the same taxes applied to smoking tobacco class price corresponding to the average price weighted and could not be less than 43 euros per kilogram for all of the above taxation, shall not exceed the amount of the overall taxation applied to smoking tobacco belonging to the class of price corresponding to the weighted average price.
The amount of EUR 43 per kilogram is increased by 2 euros per kilogram every year to February 1.
For cigars, the total of the excise duty and of special excise duty levied according to the § 1, 1 °, as well as the VAT can in no case be less than the aggregate amount of the same taxes applied to cigars belonging to the MPPC. "."
CHAPTER 6. -Changes of the Code of rights and taxes art. 58. the article 121 of the Code of rights and taxes various, amended by the law of December 7, 2007, the following changes are made: a) to the § 1, paragraph 1, 1 °, the words "0.70 per thousand" are replaced by the words "0.90 per thousand";
(b) in the § 1, paragraph 1, 2 °, "1.70 per thousand" shall be replaced by the words "2.20 per thousand";
(c) in the § 1, paragraph 2, and § 2, the words "0.50 p.c." are replaced by the words "0.65 sq. ft.".
S. 59. in article 122, 1 °, of the same Code, "0.70, 1.70 to thousand or 0.50 p.c." shall be replaced by the words "0.90, 2.20 to thousand or 0.65 sq. ft.".
S.
60. under article 124 of the Code, the words "EUR 500", and "750 EUR." are replaced by the words "650 EUR", and "EUR 975."
S. 61. Title IV of book II of the same Code, repealed by Act of 19 June 1959 and renumbered by Act of 19 December 2006, was re-established under the title "The bearer securities tax" and includes articles 167 to 173.
S. 62. in title IV, reinstated by article 62, inserted a section 167 as follows: "article 167. it is established a tax on the conversion of bearer securities in dematerialised securities or securities in accordance with the law of 14 December 2005 abolishing the bearer securities, with the exception of the securities within the meaning of article 2, paragraph 1, 1 °, of the Act of December 14, 2005, which expire before 1 January 2014 "."
S. 63. in the same title, it is inserted a section 168 as follows: "article 168. the rate of the tax is set at:-1 sq. ft.
for conversions carried out through the year 2012;
-2 p.c. for conversions during the year 2013 "."
S. 64. in the same title, it is inserted an article 169 as follows: "article 169. the tax due is calculated to the date of filing: a) for securities admitted to the regulated market or in a multilateral trading system, on last courses established prior to the filing date;
(b) for debt securities not admitted to the market regulated to the nominal amount of the capital of the debt;
(c) for share investment in variable number of shares, on the last asset value calculated before the date of the deposit;
(d) in any other case, on the value accounting, not including interest, securities on the day of the filing, to estimate that makes convert tracks.
When the value of the securities to be converted is denominated in foreign currency, it is converted into euro on the basis of the rate of Exchange seller at the date of the filing. "."
S. 65. in the same title, it is inserted a section 170 as follows: "article 170. the fee is paid: 1 ° by the professional intermediaries when the bearer securities are registered on a securities following their deposit by holder account;
2 ° by the issuers when the securities are deposited for conversion into securities. "."
S.
66. in the same title, it is inserted a section 171 as follows: "article 171 § 1. The tax is payable no later than the last business day of the month following the month in which the deposit was held.
The fee is paid by payment or transfer to the postal current account of the competent office.
The day of payment, the debtor filed in this office a declaration stating the basis of perception and the elements necessary for its determination.

§ 2. When the fee has not been paid within the time limit in the § 1, the interest is due right from the day on which the payment should have been made.
Where the declaration is not filed within the time limit, he is incurred a fine of EUR 12,50 per week of delay. Any started week is counted as complete.
Any inaccuracy or omission in the declaration referred to the § 1 shall be punishable by a fine equal to five times the right evaded, although it may be less than 250 euros.
§ 3. The elements in the declaration referred to in the § 1, all documents whose production is necessary for the control of collection of the tax as well as the competent office shall be determined by the King. "."
S. 67. in the same title, it is inserted a section 172 as follows: "article
172. intermediaries and issuers are required, on pain of a fine of 250 euros to 2,500 euros per offence, communicate, without moving, on request of the servants of the administration of value added tax registration and domains with at least the rank of Assistant Auditor, their books, contracts and other documents relating to those operations dealing with public funds. "."
S. 68. in the same title, it is inserted a section 173 as follows: "article 173. the fee shall be refunded: 1 ° if the fee paid is more than the tax to which the conversion gave opening;
2 ° when the withdrawal, modification or correction of the stock resulted in the cancellation or modification of the tax base upon which the tax was originally wound up.
The King determines the mode and the conditions under which repayment occurs.
It is not given due to claims where the amount is less than EUR 5 by declaration. "."
S. 69. articles 58 to 60 shall apply to stock exchange operations from January 1, 2012.
Sections 61 to 68 come into force on January 1, 2012.
CHAPTER 7. -Modifications of the programme law of 27 April 2007 art. 70. in Title VII of the programme law of 27 April 2007, completed by the programme act of December 23, 2009, chapter VI, containing the articles 147 to 154, is repealed.
By way of derogation from paragraph 1, the provisions of title VII, chapter VI of the programme law of 27 April 2007, remain applicable to the expenditure actually paid to acquire new car, a joint car / minibus which emits maximally 115 grams of CO2 per kilometre, provided that they satisfy the following conditions: 1. the vehicle must be ordered prior to November 28, 2011. The command is proved by the introduction of the purchase order before January 5, 2012;
2. no later than 31 December 2011, a prepayment invoice must have been issued an amount at least equal:-double the discount on invoice pursuant to article 147, § 1, paragraph 3, of the programme law of 27 April 2007;
-to reduce invoice pursuant to article 147, § 1, paragraph 2, of this programme act;
3. the documents referred

in point 1 shall be introduced by the supplier referred to in article 147, § 1, paragraph 4, of the same programme act to the competent service of Service federal public finance. Prior to January 5, 2012, the documents referred to in paragraph 2 must also be sent by the same person for the same service.
By way of derogation from article 8 of the royal decree of 8 June 2007 laying down rules for the granting of a reduction for the expenditure incurred to acquire a vehicle that emits maximally 115 grams of CO2 per kilometre and a diesel vehicle equipped with origin of a particulate filter, exhibits y mentioned must be attached to the claims referred to in article 3 of the order which are sent from January 1, 2012, the competent Service Department federal public finance.
S. 71. article 70 is applicable to the expenditure actually paid from January 1, 2012 to acquire new car, a joint car / minibus which emits at least 115 grams of CO2 per kilometre, with the exception of article 70, paragraph 3, which shall enter into force on January 1, 2012.
CHAPTER 8. -Amendment of the law of 26 March 1999 on the employment 1998 Belgian action plan and provisions various arts. 72. in article 43, § 5, paragraph 1, of the Act of 26 March 1999 on Belgian employment action plan 1998 and various provisions, the words "fixed at a flat rate to 15%" are replaced by the words "fixed at a standard rate to 18 per cent.".
S. 73. article 72 is applicable to options on shares offered from January 1, 2012.
CHAPTER 9. -Modification of the programme act of July 11, 2005 article 74. article 45 of the programme act of July 11, 2005 is repealed.
TITLE 6. -Allocations single chapter. -Allocations to the members of the family Royal s. 75. by way of derogation from articles 2 and 4 of the Act of 16 November 1993 establishing the civil list for the duration of the reign of King Albert II, the awarding of an annual and lifetime endowment to her Majesty Queen Fabiola and the awarding of an annual allocation to his Royal Highness Prince Philip, to her Majesty Queen Fabiola is fixed at 1.460.263 EUR for the year 2012.
S.
76. by way of derogation from articles 2, 3, 3A and 5 of the Act of 7 May 2000 setting an annual to his Royal Highness Prince Philippe staffing, an annual to her Royal Highness Princess Astrid endowment and an annual allocation to his Highness Royale le Prince Laurent: 1 ° staffing to his Royal Highness Prince Philip is set at 934.461 euros for the year 2012.
2 ° the allocation to her Royal Highness Princess Astrid is fixed at 323.241 EUR for the year 2012.
3 ° the allocation to his Highness Royale le Prince Laurent is fixed at 310.745 EUR for the year 2012.
TITLE 7.
-Employment chapter 1. -Securities-services art. 77A article 3 of the law of 20 July 2001 to promote the development of services and jobs proximity, amended by the law of December 22, 2003 and July 9, 2004, is inserted between paragraphs 2 and 3, as follows: "the King may fix by order deliberated in Council of Ministers, the terms and conditions from the obligation of the commitment of the compensated complete unemployed the insertion allowance recipients and beneficiaries of the integration income."
CHAPTER 2. -Assessment of accountability for economic unemployment cause art. 78A article 38, § 3E, of the law of 29 June 1981 laying down the General principles of social security for workers, such as amended last by the Act of 9 July 2004, the following changes are made: 1 ° to the paragraph 1, the words "and which belong to the Joint Committee of the construction industry" are deleted;
2 ° a new subparagraph is inserted between the fourth and the fifth preambular paragraph, reading as follows: "The King determines, by Decree deliberated in the Council of Ministers and after receiving the opinion of the national Council work, the formula and the parameters with which the levy is calculated.".
3 ° in the fifth subparagraph, becoming the sixth paragraph, the words "the amount of the levy is fixed according to the following formula:" shall be replaced by the words "Notwithstanding the fifth subparagraph, the amount of the contribution for employers who belong to the Joint Committee of the construction industry is calculated using the following formula:".
CHAPTER 3. -Changes unemployment with complement of business Section 1st. -Abolition of the system of pre-retirement part-time art. 79. in article 132, paragraph 1, of the Act of 1 August 1985 amending of the social provisions such as most recently amended by the Act of June 6, 2010, the words "or an older worker who agrees with her employer to reduce his benefits of working part time, as part of a collective labour agreement concluded within the national labour Council ", establishing a system of complementary compensation" shall be deleted.
S. 80. article 46 of the law of 30 March 1994 establishing of social legislation is repealed.
By way of derogation from the preceding subparagraph, article 46 shall continue to apply for: 1 ° the workers who, before that date, benefited from the provisions of this measure;
2 ° the workers who, before November 20, 2011, have an agreement with their employer to reduce their delivery of work part-time as early retirement part-time begins before July 1, 2012.
S. 81. at article 1 of the royal decree of 27 January 1997 containing measures on the pre-retirement part-time in application of article 7, § 2, of the law of 26 July 1996 on the promotion of employment and the preventive of competitiveness backup, is added a second paragraph worded as follows: "the worker is admitted to the system of early retirement at halftime if : 1 ° the part-time retirement begins before January 1, 2012;
2 ° the worker, before November 20, 2011, an agreement with her employer to reduce his benefits of working part-time as early retirement part-time begins before April 1, 2012. "."
S. 82. at section 112 of the Act of 26 March 1999 on the plan of action for employment 1998 Belgian and various provisions, is inserted between the first and the second paragraph, a new paragraph worded as follows: "the worker is admitted in the system of pre-retirement part-time if: 1 ° the part-time retirement begins before January 1, 2012;"
2 ° the worker, before November 20, 2011, an agreement with her employer to reduce his benefits of working part-time as early retirement part-time begins before April 1, 2012. "."
Section 2. -Unemployment with complement of business art. 83. at section 132 of the Act of 1 August 1985 concerning social provisions such as recently amended by the Act of June 6, 2010, the following changes are made: 1 ° is inserted between the first and the second paragraph, a new paragraph worded as follows: "regardless of its denomination in the laws, orders, individual or collective conventions or any other document , this complementary compensation is called a complement of business. "."
2 ° in the former third paragraph, which became the fourth paragraph, the words "early retirement" are replaced by the words "unemployment with complement of business".
Chapter 4 – Entry into force art. 84. this title shall enter into force on January 1, 2012.
TITLE 8. -Pensions Chapter 1. -Section 1 public sector pensions.
-Increase in the age of superannuation s. 85. article 46 of the Act of 15 May 1984 on harmonisation measures in pension schemes, as amended by the law of 21 May 1991, is replaced by the following: 'article 46 § 1. May be admitted to the pension the 1st day of the month following their 62nd Birthday or the first day of the month following the date of the termination of their functions if it is later, people who: 1 ° may assert at least 40 years of eligible service for the opening of the right to a pension in the regime of agents of the State;
2 ° and have finished their career after 31 December 1976 and can assert eligible services subsequent to that date to the condition of at least five years of eligible service for the entitlement to the pension excluding subsidies for studies and periods reclaimed as a service allowed for the determination of the treatment.
For the purposes of paragraph 1, 1 °, likely calendar years to open a pension rights early in the regime of salaried workers or in another Belgian legal pension scheme are also taken into consideration.
By way of derogation from paragraph 1, the age of 62 is replaced by:-60 years for people who can assert at least 42 years of services determined in accordance with paragraph 1, 1 °;
-61 years for people who can assert at least 41 years of services determined in accordance with paragraph 1, 1 °.
§ 2. By way of derogation to the § 1, the age is fixed: 1 ° for superannuation taking courses between January 1, 2013 and 31 December 2013:-60 years and 6 months for people who can assert at least 38 years of committed service in accordance with the § 1, paragraph 1, 1 °;
-at age 60 for people who can assert at least 40 years of services determined in accordance with the § 1, paragraph 1, 1 °.
2 ° for superannuation taking courses between 1 January 2014 and December 31, 2014:-61 years for people who can assert at least 39 years of specified services in accordance with the § 1, paragraph 1, 1 °;

-at age 60 for people who can assert at least 40 years of services determined in accordance with the § 1, paragraph 1, 1 °.
3 ° for superannuation taking courses between January 1, 2015 and 31 December 2015:-at 61 years and 6 months for people who can assert at least 40 years of specified services in accordance with the § 1, paragraph 1, 1 °;
-at age 60 for people who can assert at least 41 years of services determined in accordance with the § 1, paragraph 1, 1 °.
§ 3. The fixed condition in the § 1, paragraph 1, 1 °, shall not be completed by the person who has attained the age of 65.
§ 4. Paragraphs 1 to 3 shall not apply: 1 ° to persons whose services have been terminated as a result of the most severe disciplinary sanction laid down in their staff regulations or, if they have no status or if it has not a disciplinary regime, following a dismissal for serious reasons depriving them of their jobs without notice or compensation in lieu of notice , and provided that this dismissal, if judicially challenged has been recognized by the competent courts and that no compensation has been given to the person concerned;
2 ° to soldiers forced to leave the army by virtue of articles 19, 31, 32 or 33 of the penal Code or of article 5 of the military penal Code.
When a person has completed his career in the conditions laid down in paragraph 1 and that later it again provides eligible services, only services made from the resumption of service can come into consideration for the granting and calculation of the retirement pension.

§ 5. For the purposes of § 1, paragraph 1, 2 °, it is not taken into account services that have been taken into account for the granting of a pension from the scheme of employees under the law of 5 August 1968 laying down certain relationships between sector pension plans public and those in the private sector.
S. 86 A section 51 of the Act, replaced by the law of February 3, 2003, the following changes are made: 1 ° in paragraph 3, "60th" shall be replaced by the "62nd" words;
2 ° is added a paragraph 4, as follows: "for the individual which in accordance with article 46, §§ 1 or 2, may claim a retirement pension before the age of 62, the age referred to in article 3 is replaced by the age from which it can in accordance with these paragraphs entitled to a pension."
S. 87. the King may, by deliberate order in Council of Ministers, amend the ages and the amounts provided for in article 5 of the Act of 12 August 2000 on social, budgetary and diverse provisions.
S. 88. Notwithstanding any other provision legal, regulatory or contractual conditions of age and duration of services referred to in article 46, § 1, paragraph 1, 1 °, of the law of 15 May 1984 in pension harmonisation measures apply, to anyone whose pension is referred to in article 38 of the Act of August 5, 1978 economic and budgetary reforms or article 80 of the law of February 3, 2003, with various modifications to the legislation relating to pensions of the public sector.
1 paragraph without prejudice to preferential pension update ages provided:-for the staff rolling of SNCB Holding.
-for the police integrated;
-for the military.
By way of derogation from paragraph 1, persons who were at the date of November 28, 2011, in a position of availability, total or partial, prior to the retirement or in an analogous situation, are being retired the first day of the month following that of their sixtieth anniversary.
Paragraph 3 is also applicable to persons who have requested before November 28, 2011, to be placed in a situation referred to in that paragraph.
The King lists, by Decree deliberated in the Council of Ministers, the situations giving rise to application of paragraphs 3 and 4.
S. 89. the provisions of this section apply to all public sector pension schemes. With regard to schemes where the tantième is different from 1/60th, the King determines, by Decree deliberated in the Council of Ministers and adopted prior to March 1, 2012, derogations and the modalities of elongation of the career of 60 to 62 years.
All applications for pensions referred to in paragraph 1 shall be suspended pending the issuance of this order.
S. 90. any person who, at a given time, fulfils the conditions age and duration of services to obtain a retirement pension before age 62-year-old retains the benefit of this advantage regardless of the date of actual course of his pension thereafter.
S. 91. the King may, by Decree deliberated in the Council of Ministers, complete, repeal and amend legal provisions for pensions of the public sector to adapt to the progressive increase in the age and the length of service laid down in article 46, § 1, paragraph 1, 1 °, of the Act of May 15, 1984, as amended by this Act.
The King may also, by Decree deliberated in the Council of Ministers, change the retirement age provided for in article 83 of the law of August 5, 1978, of economic and budgetary reforms.
S. 92. This section enter into force 1 January 2013 and applies only to the pensions which will start from this date.
Section 2. -Adaptation of the royalty applicable art.
93. in the 1st book of the Act of 15 May 1984 on harmonisation measures in pension, it is inserted a title III bis: "royalty applicable".
S.
94. in the title IIIbis inserted by article 93 article be inserted a 52/1, as follows: "Article 52/1. This title shall apply to the pension referred to in article 38 of the Act of August 5, 1978, of economic and budgetary reforms or article 80 of the law of February 3, 2003, various amendments to the legislation relating to pensions of the public sector. "."
S. 95. in the same chapter IIIbis, inserted a section 52/2 as follows: "article 52/2. When in the calculation of a pension are the services provided after December 31, 2011, more favourable than the tantième fees any 1/48th attached to these services, are replaced by the tantième 1/48th. "."
S. 96. in article 5, § 2 of the law of December 8, 1976, regulating the pension of certain agents and that of their successors, as amended by the law of 24 December 1999 social and various provisions, be inserted between paragraphs 1 and 2 a new paragraph, as follows: "for the services provided after December 31, 2011 , the fraction set out in paragraph 1 shall be replaced by: a x 3.75 x t 180 x 12 ".
S. 97. in the Act of 21 July 1844 on Civil and ecclesiastical pensions, as last amended by the royal decree of September 27, 2009, he is an article inserted 24/1 as follows: "article 24/1. § 1.
Persons who have not reached the age of 55, January 1, 2012 cannot claim the pension calculated on the basis of articles 20 and 21. They are nevertheless entitled to the benefit of the directors 1/20th and 1/30th referred to in article 24 for services provided until December 31, 2011. For services from 1 January 2012, these directors are replaced by the tantième 1/48th.
§ 2. The amount of the pension calculated in accordance with the rules laid down in paragraph 1 shall not be less than the amount which would have been obtained if all the church services took into account at the rate of the tantième 1/48th. "."
S. 98. article 27 of the same Act, as last amended by the Act of March 25, 1965, is replaced by the following: 'article
27. the Ministers of the other cults which are treated to the public Treasury and which have obtained their resignation from the competent ecclesiastical authority, have the right to a pension in accordance with Chapter I of the present title.
However, for the purposes of article 8, the tantième 1/60 is replaced by the tantième 1/50th.
Article 22, paragraph 3, applies to pensions awarded under this section. "."
S. 99. articles 28 to 30 of the Act are repealed.
S. 100. This section comes into force on January 1, 2012.
Persons who had reached the age of 55 on 1 January 2012, retain the benefit of the method of calculation which was applicable on the date of December 31, 2011.
Section 3. -Limitation periods of absence, leave entitlement and interruption of career s.
101. article 2 of the royal decree No. 442 of 14 August 1986 regarding the effect of certain administrative positions on public service pensions, inserted by the Act of April 25, 2007, is supplemented by the following paragraphs worded as follows: "without prejudice to the application of paragraph 1, periods of interruption of career or reduction of benefits referred to in articles 2 and 2b as well as periods of temporary withdrawal of employment to referred career break" Article 2bis, subsequent to December 31, 2011, are taken into consideration for the right and the calculation of the pension to maximum of 12 months on the entire career.
However, when the application was introduced previously in November 28, 2011, downtime of career or reduction of benefits referred to in articles 2 and 2b as well as periods of temporary withdrawal of employment for career breaks referred to in article 2A, subsequent to 31 December

2011 and related to this request are not covered by the limitation 12 months laid down in paragraph 2.
Interrupted career at half-time or 1/5th time taken subsequent to December 31, 2011, by a person 55 years or more, the 60-month limit in the 1st paragraph is increased of respectively 24 or 60 months. "."
S. 102. in the royal decree No. 442 of 14 August 1986 supra, as last amended by the Act of 25 April 2007 on public sector pensions, are inserted articles 2E and 2F worded as follows: "article 2E. periods of interruption of career or reducing benefits to ensure palliative care, parental leave and assistance or provision of care to a member of his household or a member of his family up to the second degree who suffers from a serious illness, do not fall under the application of articles 2 to 2.
S. 2f. for people who reduce these periods of absence or leave voluntarily, their benefits until the 4/5th of an occupation full time, are assimilated to actual services when they occur after December 31, 2011.
Paragraph 1 applies only to the reduction in benefits under the career break.
Periods treated pursuant to paragraph 1 may not exceed five years throughout the career. "."
S. 103. the King may, by Decree deliberated in the Council of Ministers, the provisions of order No. 442 of 14 August 1986 supra any changes it deems necessary or useful to put them in accordance with the amendments made by sections 101 and 102 of this Act or to address specific situations not envisaged by these same provisions. In this framework, it may amend, supplement or repeal them.
S.
104. This section comes into force on January 1, 2012.
Section 4.
-Calculation of the pension over the last ten years of career s. 105. Notwithstanding any other legal, regulatory or contractual provisions, pensions referred to in article 38, 1 ° and 2 °, of the law of 5 August 1978 economic and budgetary reforms and article 80 of the law of February 3, 2003, various amendments to the legislation relating to pensions of the public sector, are, from 1 January 2012, calculated on the basis of a benchmark treatment equal to the average of the last ten years of career salary or the duration if it is less than ten years.
The King is responsible for change in different legal and regulatory texts all provisions that refer to the average of the past five years of career salaries to replace them by the average of the last ten years of career.
Paragraphs 1 and 2 shall not apply to the minimum guarantee referred to in article 121 of the Act of 26 June 1992 of social and various provisions.
The King may, by deliberate order in Council of Ministers, take any measure to ensure holders of the lowest pensions pension rate which may not be less than an amount it determines.
S. 106. article 105 comes into force on January 1, 2012. However, this article is not applicable to persons which, to January 1, 2012, have reached the age of 50 years or, if it is a survivor's pension, where the assignee or one of the successors to this age January 1, 2012.
CHAPTER 2. -Early pension art. 107. at article 4 of the royal decree of 23 December 1996 implementing articles 15, 16 and 17 of the Act of 26 July 1996 on the modernization of social security and ensuring the viability of the statutory schemes of pensions, the following changes are made: 1 ° 1st paragraph is replaced by the following: "§ 1." By way of derogation from article 2, § 1, and without prejudice to the provisions of paragraph 3 of this article, the Board may take courses advance choice and at the request of the person concerned. The date of selected courses cannot be earlier than the first day of the month following that during which he introduced his application or: 1 ° to the first day of the seventh month following that during which he reached the age of 60, for pensions that take courses effectively and for the first time no earlier than January 1, 2013 and December 1, 2013;
2 ° to the first day of the month following that during which he reached the age of 61, for pensions that take courses effectively and for the first time at the earliest 1 January 2014 and no later than December 1, 2014;
3 ° to the first day of the seventh month following that during which he reached the age of 61, for pensions that take courses effectively and for the first time no earlier than January 1, 2015 and no later than December 1, 2015;
4 ° to the first day of the month following that during which he reached the age of 62, for pensions that take courses effectively and for the first time at the earliest 1 January "2016;
2 ° in paragraph 2, paragraph 1, replaced by the law of 27 December 2004, is replaced by the following: "the possibility of obtaining a pension of retirement in accordance with paragraph 1 is subject to the condition that the person concerned proves a career consisting of a specified number of calendar years likely to open the pension under this by-law rights , of the Act of 20 July 1990 establishing a flexible age of retirement for employees and adjusting the pensions of employees at the evolution of the general welfare, of the royal decree No. 50, a Belgian for workers, employees, minor, sailors or independent regime, a Belgian scheme applicable to staff of the public service or the national society of Belgian railways any other Belgian legal regime or any foreign regime which falls within the scope of application of the European regulations of social security or a social security agreement by the Belgium convention.
The required career condition is: 1 ° for at least 38 years for pensions that take courses effectively and for the first time no earlier than January 1, 2013 and December 1, 2013;
2 ° for at least 39 years, for pensions that take courses effectively and for the first time at the earliest 1 January 2014 and no later than December 1, 2014;
3 ° for at least 40 years, for pensions that take courses effectively and for the first time at the earliest 1 January "2015;
3 ° paragraph 3 is replaced by the following: "§ § 3 3" By way of derogation from paragraphs 1 and 2, 1 ° if the person concerned proves a career of at least 40 such calendar years as defined in paragraph 2, his retirement pension may take courses at the 1st day of the month following that in which he reaches the age of 60, for pensions that take courses effectively and for the first time no earlier than January 1, 2013 and no later than December 1, 2014;
2 ° If the person concerned proves a career of at least 41 such calendar years as defined in paragraph 2, his retirement pension may take courses at the 1st day of the month following that in which he reaches the age of 60, for pensions taking course effectively and for the first time no earlier than January 1, 2015 and no later than December 1, 2015;
3 ° for pensions that take courses effectively and for the first time at the earliest 1 January 2016, a) if the person concerned proves a career of at least 42 such calendar years as defined in paragraph 2, his retirement pension may take courses at the 1st day of the month following that during which he reached the age of 60 years;
(b) if the person concerned proves a career of at least 41 such calendar years as defined in paragraph 2, his retirement pension may take courses in the 1st day of the month following that in which he reaches the age of 61 years. "."
S.
108. the King will take, by order deliberate in Council of Ministers, transitional measures for employees including the notice period begins before January 1, 2012 and ending after December 31, 2012, as well as to workers who have signed with their employer outside the framework of a conventional retirement, before November 28, 2011, a convention of early maturing at the age of 60 years , for as much as at this time, these workers have a career of at least 35 years.
S. 109. the provisions of articles 107 and 108 are applicable to pensions that take courses effectively and for the first time not earlier than January 1, 2013.
S. 110. This chapter enter into force January 1, 2013.
CHAPTER 3. -Plans special s. 111. in section 2 of the royal decree of 23 December 1996 implementing articles 15, 16 and 17 of the Act of 26 July 1996 on the modernization of social security and ensuring the viability of the statutory schemes of pensions, paragraph 2 is repealed December 31, 2011. Paragraph 2 shall continue to apply to workers, which, at December 31, 2011, reached the age of 55.
S. 112. in article 5 of the same Decree, paragraphs 2 to 6 are repealed December 31, 2011. Paragraphs 2 to 6 shall continue to apply: 1 ° to workers, who, to December 31, 2011, have reached the age of 55, for the completeness of their pension calculation;
2 ° to workers, which, at December 31, 2011, have not reached the age of 55, only for the calculation of the pension relating to periods prior to January 1, 2012.
S.
113. the King will take, by Decree deliberated in the Council of Ministers, transitional measures for the

workers referred to in article 2, § 2, 1 ° to 3 ° included of the same Decree and which have not reached the age of 55 to 31 December 2011.
S. 114. the provisions of articles 111 to 113 are applicable to pensions that take courses effectively and for the first time not earlier than January 1, 2013.
S. 115. This chapter enter into force January 1, 2012.
CHAPTER 4. -Pensions for journalists and aviation art. 116. the royal decree of November 3, 1969, determining for civil aviation aircrew the special rules for the opening of the right to the pension and the special modalities of application of the royal decree No 50 of 24 October 1967 on superannuation retirement and survival of workers, of the Act of 20 July 1990 establishing a flexible age of retirement for employees and adapting pensions of employees to the evolution of welfare General and the royal decree of 23 December 1996 implementing articles 15, 16 and 17 of the Act of 26 July 1996 on the modernization of social security and ensuring the viability of the statutory schemes of pensions, as last amended by the royal decree of December 12, 2008, is repealed on December 31, 2011, but rest of application: 1 ° to workers who , to December 31, 2011, have reached the age of 55, for the completeness of their pension calculation;
2 ° with the exception of article 3, to workers who, on December 31, 2011, do not have reached the age of 55, only for the calculation of the pension relating to periods prior to January 1, 2012.
The King may, by Decree deliberated in the Council of Ministers, provide for transitional measures for workers referred to in paragraph 1, 2 °.
S.
117. the royal decree of 27 July 1971 determining the special rules for the opening of the right to the pension and the special application of the royal decree terms for professional journalists no 50 of 24 October 1967 on retirement and survival of salaried workers pension, of the Act of 20 July 1990 establishing a flexible age of retirement for employees and adapting pensions of employees to the evolution of the general welfare and the royal decree of 23 December 1996 implementing articles 15, 16 and 17 of the Act of 26 July 1996 on the modernization of social security and ensuring the viability of the statutory schemes of pensions, as last amended by the royal decree of 11 July 2003, is repealed on December 31, 2011, but rest of application: 1 ° to workers who, to December 31, 2011 have reached the age of 55, for the completeness of their pension calculation;
2 ° to workers who have not reached the age of 55 at December 31, 2011, only for the calculation of the pension relating to periods prior to January 1, 2012.
S. 118. the King will take, by Decree deliberated in the Council of Ministers, transitional measures for workers referred to in article 117.
S. 119. the King will take, by Decree deliberated in the Council of Ministers, special measures relating to special contributions under the decrees of November 3, 1969 and July 27, 1971 above.
S. 120. the provisions of articles 116 to 118 are applicable to pensions that take courses effectively and for the first time not earlier than January 1, 2013.
S. 121. This chapter enter into force January 1, 2012.
CHAPTER 5. -Assimilated periods art. 122. for the calculation of the employee pension, the le Roi King determines, by way of derogation from article 8 of the royal decree No. 50 of 24 October 1967 on superannuation retirement and survival of workers, by a decree deliberated in the Council of Ministers, the detailed rules of allocation and calculation for the periods treated as periods of work that are located from 1 January 2012 and relate : 1 ° to periods of unemployment of the third period.
2 ° to periods of retirement attributed before the age of 60 years, with the exception of early retirement in the case of a company in difficulties or restructuring as well as those taken in fulfilment of the collective labour agreement No. 96 of February 20, 2009, establishing a system of complementary to some older workers compensation in case of dismissal, in pursuance of the agreement within the trade on December 22, 2008;
3 ° to periods of time credit for end of career taken before the age of 60 years;
4 ° to periods of time credit for the purpose of career taken after age 60, with the exception of 2 years if the time credit is taken part-time and 5 years if the time credit is taken at 1/5th;
5 ° to periods of interruption of voluntary career complete or partial and time-credit, non-credit-time with reasons and thematic holidays. In the event of a decrease of 1/5th time labour, assimilation may be counted in days.
S.
(123 the King also, determines by Decree deliberated in the Council of Ministers: 1 ° that means there: has) unemployment of the third period.
(b) time-credit with reasons;
(c) thematic leave;
(d) credit-time part-time or to a maximum of 1/5 reserved for workers 50 years or more;
2 ° the manner in which the information necessary for the implementation of the provisions of article 122 shall be communicated to the national pension.
S.
124. article 122 is not applicable to persons that were on the date of November 28, 2011 in a position of pre-retirement, downtime voluntary career complete or partial and time-credit and credit time part-time or to a maximum of 1/5 reserved the worker to 50 years or more, or to people that have requested access to one of these periods prior to November 28, 2011.
S.
125. the provisions of articles 122 and 123 are applicable to pensions that take courses effectively and for the first time not earlier than January 1, 2013.
S. 126. This chapter enter into force January 1, 2012.
CHAPTER 6. -Disposition confirmatory s.
127 § 1. Orders taken in application of articles 87, 89, 91, paragraph 2, 103, 105, paragraph 4, 113, 116, 118, 119 and 123 may repeal, Supplement, modify or replace the legal provisions in force.
§ 2. The powers attributed to the King by the goods in the § 1 expire April 30, 2012. The absence of confirmation by the law before 31 July 2012, orders made under these articles are supposed to have never produced their effects.
The orders which have been confirmed as provided for by paragraph 1, may not be modified, supplemented, replaced or repealed by an act.
TITLE 9. -Independent s.
128 article 45 of the law of 16 January 2003 on the creation of the Crossroads Bank for enterprises, modernization of the commercial register, of Chartered ATMs-companies and on various provisions, paragraph 3 is replaced by the following text: "§ § 3 3" By way of derogation from the provisions of § 1, teller-business amenities, attributed to September 9, 2008, remain valid until September 9, 2013 or for the duration of the current approval, under the conditions that were implementing the day of approval. "."
Promulgate this Act, order that it be under the seal of the State and published by le Moniteur.
Given at Chateauneuf-de-Grasse, December 28, 2011.
ALBERT by the King: Prime Minister, E. DI RUPO. the Minister of finance, responsible for the public service, S. VANACKERE for the Minister of Pensions, absent: the Minister of Justice, Ms. A. TURTELBOOM. the Minister of the Interior, Ms. J. MILQUET. the Minister of Social Affairs and public health, Ms. L. ONKELINX. the Minister of Justice, Ms. A. TURTELBOOM for the Minister for Budget absent: the Minister of Classes average, of independent SMEs and Agriculture, Ms. S. LARUELLE Minister for employment, Ms. M. DE CONINCK the Secretary of State for the environment, energy and mobility, M. WATHELET. the Secretary of State for public service, H. BOGAERT. 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. -Bill, 53-1952/001. -Amendments, 53-1952/002 to 008.
-Reports, 53-1952/009-011. -Text adopted by the committees, 53-1952/012. -Notice of the State Council, 53-1952/013. -Amendments 53-1952/014. -Complementary reports, 53-1952/015 and 016. -Text adopted by the committees, 53-1952/017. -Text adopted in plenary meeting and transmitted to the Senate, 53-1952/018.

Full report: December 22, 2011.
Senate.
Documents.
5 - 1408 - 2011/2012: No. 1: project referred by the Senate.
No. 2: amendments.
Nos. 3 and 4: reports.
No. 5: Decision not to amend.
Annals of the Senate: December 23, 2011.