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belgiquelex.be - Carrefour Bank of Legislation

7 NOVEMBER 2011. - Tax and Other Act (1)

ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
CHAPTER 1^er. - General provision
Article 1^er. This Act regulates a matter referred to in Article 78 of the Constitution.
CHAPTER 2. - Income tax
Art. 2. In article 47, § 2, of the Income Tax Code 1992, the words "in Belgium" are replaced by the words "in a Member State of the European Economic Area".
Art. 3. In Article 154bis, paragraph 1^er, second indent, of the same Code, replaced by the Act of 27 March 2009, the words "La Poste" are replaced by the word "bpost".
Art. 4. In section 275¹, paragraph 2, third indent, of the same Code, inserted by the Act of 27 March 2009, the words "La Poste" are replaced by the word "bpost".
Art. 5. In section 275⁵, § 2, 1°, b, and 2°, b, of the same Code, replaced by the law of 27 March 2009, the words "La Poste" are replaced each time by the word "bpost".
Art. 6. In section 275⁷, paragraph 2, third indent, of the same Code, inserted by the Act of 27 March 2009, the words "La Poste" are replaced by the word "bpost".
Art. 7. In article 319bis, paragraph 2, of the same Code, inserted by the law of 27 December 2006, the words "in article 318. are replaced by the words "in articles 318, 322, paragraphs 2 to 4, and 327, § 3. »
Art. 8. In Article 327 of the same Code, § 3 is replaced by the following:
“§3. § 1^er is not applicable to the public law company bpost.
§ 1^er However, it remains applicable in the cases and conditions mentioned in articles 318, paragraph 2, and 322, paragraphs 2 to 4. »
Art. 9. In section 333/1 of the same Code, inserted by the Act of 14 April 2011, the following amendments are made:
1° in § 1^erParagraph 1^er is replaced by the following:
"In the cases referred to in sections 322, § 2, and 327, § 3, paragraph 2, the administration shall inform the taxpayer of the index or indices of tax evasion or of the elements on which it considers that the investigations carried out may lead to an application of section 341 and which justify a request for information from a financial institution. This notification is made by registered letter simultaneously upon the sending of the above-mentioned request for information. »;
2° § 1^er is supplemented by a paragraph that reads as follows:
"Paragraph 1^er is not applicable to requests for information from foreign authorities as referred to in Article 322, § 4. »;
3° in § 2, 2°, the words "in article 322, § 2," are replaced by the words "in articles 322, § 2, and 327, § 3, paragraph 2,";
4° in § 2, 5°, the words "Article 322, §§ 2 to 4." are replaced by the words "Articles 322, §§ 2 to 4, and 327, § 3, paragraph 2. "
Art. 10. Section 6, paragraph 6, of the Economic Recovery Act of 27 March 2009 is replaced by the following:
"Section 5, B, is applicable from the 2009 taxation year on the understanding that, with respect to the expenditures referred to in section 156bis, paragraph 1^er, 2°, of the Income Tax Code 1992, it is applicable only to expenses actually paid in 2009 and 2010. »
Art. 11. Articles 7 to 9 produce their effects on 1^er July 2011 with the exception of Article 9, 1°, which comes into force on the first day of the month following that of the publication of this Act to the Belgian Monitor.
Section 2 is applicable to surplus-values made from the taxable period that relates to the 2012 taxation year.
CHAPTER 3. - Confirmation of Royal Orders in Professional Pre-Account
Art. 12. Confirmed with effect on the date of their respective entry into force:
1° the Royal Decree of 28 February 2011 amending, in the matter of professional pre-payment, the AR/CIR 92;
2° the Royal Decree of March 15, 2011 amending the Royal Decree of February 28, 2011 amending, in the matter of professional accounting, the AR/CIR 92.
Art. 13. This chapter comes into force on the day of the publication of this Act to the Belgian Monitor.
CHAPTER 4. - Customs and accises
Art. 14. The Royal Decree of 29 December 2010 amending the Act of 3 April 1997 on the tax system of manufactured tobacco is confirmed with effect to 1^er January 2011.
Art. 15. Section 3, § 6, of the Act of 3 April 1997 on the tax system of manufactured tobacco, replaced by the Act of 4 May 1999, is replaced by the following provision:
Ҥ 6. The King determines what to hear by retail price for the application of this Act. It may also set, by reference to the constitutive elements of the retail price of each of the products defined by this law belonging to the price class corresponding to the most requested price class, the method of calculating the fictitious retail price of manufactured tobaccos corresponding to consumption in the country without being the subject of a trade.
It also determines the duration of the transitional period during which, when a change in taxation, minimum taxation, retail prices or removal of a type of container, tobacco products may still be consumed with tax signs acquired prior to the date of the change.
It can also prescribe the obligation to publish annual weighted average prices for different manufactured tobacco products as well as the possibility of limiting the amount of tax signs that can be acquired by economic operators to a maximum corresponding to the average consumption of the last 12 months increased by fifteen percent. »
Art. 16. In section 43 of the Act of 22 December 2009 on the general excise regime, replaced by section 72 of the Act of 14 April 2011 on various provisions (1), the words "on a paper report" are replaced by the words "on a paper basis".
CHAPTER 5. - Termination of registration as an entrepreneur
Section 1^re. - Amendments to the Income Tax Code 1992
Art. 17. In section 400 of the Income Tax Code 1992, inserted by the Royal Decree of 26 December 1998 and amended by the Program Law of 27 April 2007, the following amendments are made:
(a) 1° is replaced by the following:
« 1° Work: the activities referred to in Article 20, § 2, of Royal Decree No. 1 of 29 December 1992, relating to measures to ensure payment of the value added tax; »;
(b) the 5th is repealed.
Art. 18. Section 401 of the same Code, inserted by the Royal Decree of 26 December 1998 and amended by the Program Act of 27 April 2007, is repealed.
Section 2. - Amendments to Article 30bis of the Law of 27 June 1969 revising the Decree-Law of 28 December 1944 concerning the social security of workers
Art. 19. In section 30bis of the Act of 27 June 1969 revising the Decree-Law of 28 December 1944 concerning the social security of workers, replaced by the Act of 27 April 2007 and amended by the Acts of 27 December 2007, 6 June 2010 and 14 April 2011, the following amendments are made:
(a) § 1^er, 1°, is replaced by the following:
« 1° Work: the activities referred to in Article 20, § 2, of Royal Decree No. 1 of 29 December 1992, relating to measures to ensure payment of the value added tax; »;
(b) § 1^er5°, is repealed;
(c) § 2 is repealed.
Section 3. - Amendments to articles 93, § 3, and 94, paragraph 2, of the Social Criminal Code
Art. 20. In sections 93, § 3, and 94, paragraph 2, of the Social Criminal Code, the words "and the commissions established by the King under Article 401 of the Income Tax Code 1992 and Article 30bis, § 2, of the law of 27 June 1969 revising the law of 28 December 1944 concerning the social security of workers" are repealed each time.
Section 4. - Entry into force
Art. 21. This chapter comes into force on the date fixed by the King by order deliberately in the Council of Ministers.
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels, 7 November 2011.
ALBERT
By the King:
Deputy Prime Minister and Minister of Finance,
D. REYNDERS
Seal of the state seal:
Minister of Justice,
S. DE CLERCK
____
Note
(1) 2010-2011 session.
House of Representatives.
Documents. - Bill, 53-1737 - No. 1. - Amendments filed in committee, 53-1737 - No. 2. - Report, 53-1737 - No. 3. - Text adopted by the commission, 53-1737 - No. 4.
Session 2011-2012.
House of Representatives.
Documents. - Amendments in plenary meeting, 53-1737 - No. 5. - Text adopted in plenary and transmitted to the Senate, 53-1737 - No. 6.
Full report. - 13 October 2011.
Senate.
Documents. - Project not referred to by the Senate, 5-1268 - No. 1.