Advanced Search

Law On The Miscellaneous Provisions (1)

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

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
belgiquelex.be - Carrefour Bank of Legislation

14 AVRIL 2011. - Act respecting various provisions (1)



ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
PART 1er. - General provision
Article 1er. This Act regulates a matter referred to in Article 78 of the Constitution.
PART 2. - Economy
UNIC CHAPTER. - Amendments to the Act of 6 April 2010 on market practices and consumer protection
Art. 2. In the Dutch text of Article 2, 36°, of the Law of 6 April 2010 on market practices and consumer protection, the words "collectief consumentenakkoord" are replaced by the words "collectieve consumentenovereenkomst".
Art. 3. Article 127 of the same law is supplemented by the words "and section 99" which are inserted after the word "loyal".
PART 3. - Mobility
CHAPTER 1er. - Creation of the bank-roads of driving permits
Section 1re. - General provision
Art. 4. For the purposes of this chapter and its enforcement orders, the following means:
1° terminal bank: the authentic source for driver's licences as referred to in section 5;
2° driver ' s license: the driver ' s license or the title to which it takes place as provided by the Road Traffic Police Act, coordinated on 16 March 1968;
3° professional aptitude: professional fitness as provided by the Royal Decree of 4 May 2007 concerning the driver's license, professional fitness and continuous training of vehicle drivers of categories C, C + E, D, D + E and subcategories C1, C1 + E, D1, D1 + E;
4° professional suitability patent: the professional suitability patent as provided for in the legislation relating to the conditions of accreditation of motor vehicle schools;
5° personal data: any information relating to an identified or identifiable natural person as provided for in section 1er§ 1erthe Act of 8 December 1992 on the protection of privacy with respect to personal data processing;
6° responsible for the treatment: the natural or legal person, the de facto association or public administration designated by this Act as responsible for the treatment, as provided for in section 1er§ 4 of the Act of 8 December 1992 on the protection of privacy with respect to personal data processing;
7° network: all data banks from which the bank-carrefour extracts and provides data;
8° service: public service, public or private institution, natural or legal person to whom public missions or public interest are entrusted by or under a law, order or order;
9° federal public service: the federal public service established by the Royal Decree of 20 November 2001 establishing the Federal Public Service Mobility and Transport;
10th Management Service: the General Directorate of Road Mobility and Safety of the Federal Public Service Mobility and Transport;
11th Committee: The Privacy Commission, established by section 23 of the Act of 8 December 1992 on the protection of privacy with respect to personal data processing;
12th Sectoral Committee: the Sectoral Committee for the Federal Authority of the Commission for the Protection of Privacy, established by section 36bis of the Protection of Privacy Act of 8 December 1992 in respect of personal data processing.
Section 2. - Banque-carrefour
Sub-section 1re. - Objectives of the Crossroads Bank
Art. 5. It is created within the federal public service a data bank of the driver's licenses called "bank-road of the driver's licences".
Art. 6. Data processed in the cross-bank can be used only for the following purposes:
1° the processing of applications for a driver's licence and the titles thereof;
2° the control of the issuance of the driver's licences and the titles that take place and the control of the issuance of the certificates of professional fitness;
3° control of the physical and mental fitness of the driver's licence candidates and the holders of a driver's licence;
4° the completion of inspection and control missions:
(a) the issuance of driver's licences and titles that take place and certificates of professional fitness;
(b) examination centres and examiners who, as provided by the King, are competent to conduct examinations related to the driver's licence and professional fitness;
(c) conduct schools and senior and teaching staff who, as provided by the King, are competent to operate a school of conduct;
(d) the approval of the conduct schools as provided by the King;
(e) Accreditation of conduct school directors, assistant conduct school directors and instructors as provided by the King;
(f) training centres which, as provided by the King, organize continuous training within the framework of professional fitness;
(g) professional suitability patents;
5° the determination of the amounts due by the communes on the occasion of the issuance of the issued driving licences and the titles that take place, as provided by the King;
6° the realization of scientific studies and the establishment of global and anonymous statistics;
7° the search for and punishment of offences, offences and crimes;
8° the monitoring of compliance with the provisions on the road traffic police and road traffic regulations and transport regulations;
9° promoting road safety and environmental protection;
10° the exercise by the police of their administrative police mission;
11° the collection of data relating to the loss of the right to drive, the immediate withdrawal of the driver's licence and the temporary prohibition of driving;
12° the collection and management of points driving licence data;
13° European and international collaboration for the application of provisions on driving permits and the right to conduct;
14° administrative simplification for the citizen.
For this purpose, each service referred to in section 12 shall ensure the registration, memorization, management, protection and provision of the data it provides for primary collection and updating in accordance with the provisions of this Act and the laws and regulations that authorize the collection of the data referred to in section 8.
The management service indicates the location of these data.
Art. 7. The Management Service is responsible for the processing of personal data in the bank, without prejudice to the responsibility of the managers of each network data bank.
The King determines how and under what conditions the management service and other officials must comply with their duty of information in accordance with section 9 of the Act of 8 December 1992 on the protection of privacy with respect to personal data processing, following the Commission's advice.
Sub-section 2. - Recording in the bank-carrefour
Art. 8. § 1er. Any driver's license issued in Belgium is registered in the crossroads bank under a unique identification number.
§ 2. Recording in the cross-bank for the purposes provided for in Article 6 results in the recording of the following data, for which the cross-bank is valid as an authentic source:
1° the name and name of the driver's licence holder;
2° the date and place of birth;
3° the authority, date and place of issue of the driver's licence;
4° the identification number in the national register or, if not, in the bank-to-road register provided for in Article 4, § 2, of the law of January 15, 1990 on the institution and organization of a social security bank, also known as the "bis record";
5° the number of the driver's license;
6° the category or subcategory for which the driver's licence has been issued;
7° by category or subcategory, date of issue and date of validity;
8° professional fitness data;
9° additional or restrictive references;
10° the electronic declaration of the candidate in which he declares on honour to be medically and psychologically fit and not to be dropped from the right to conduct, as provided for in the Law on the Police of Road Traffic, coordinated on 16 March 1968;
11° the date of the medical certificate and the doctor's identification number;
12° the date of return of the document in accordance with Article 24 of the Law on Road Traffic Police, coordinated on 16 March 1968.
Derogation from paragraph 1er, the national registry or, where applicable, the bis registry is an authentic source for the data referred to in 1°, 2° and 4°.
§ 3. The network continuously provides the following data to the bank-road:
1° of the Federal Interior Public Service: the identity of the person to whom the data referred to in § 2, 2° to 10° are concerned: name, first name, address, country of residence, place and date of birth, sex, nationality, INS code of the municipality and the identification number in the national register;
2° of the Federal Public Service Foreign Affairs: the identity of the holder of a diplomatic identity card to which the data referred to in § 2, 2° to 10° are concerned: name, first name, address, country of residence, place and date of birth, sex, nationality, INS code of the municipality as well as the identification number in the register of the protocol;
3rd Federal Public Service Social Security:
(a) in the absence of an identification number in the national registry, the identification number in the bis registry;
(b) the medical examination, as provided by the Road Traffic Police Act, coordinated on 16 March 1968:
(i) the validity date of medical fitness;
ii) the fitness decision of the examining physician;
(iii) conditions, restrictions and modifications to the vehicle in relation to medical fitness;
4° of examination centres: data relating to examinations for the purpose of obtaining the driver's licence and the certificate of professional fitness;
5th Federal Public Service Justice:
(a) data relating to the loss of the right to drive, measures ending the loss of the right to drive and immediate withdrawals;
(b) data on reintegration examinations in the right to conduct;
(c) the anti-starting ethylotest data referred to in the Road Traffic Police Act, coordinated on 16 March 1968, indicating the beginning and end of the period in which the measure is applied.
§ 4. The King may complete the data referred to in paragraphs 2 and 3.
Art. 9. The King shall determine, after notice of the Commission, the terms and conditions of registration in the bank-road.
Art. 10. The successive changes to the data referred to in section 8 will be recorded without delay in the bank-carrefour indicating the date of their effective taking and the services or the natural or legal person of which they are issued.
Art. 11. The data referred to in Article 8, §§ 2 and 3, shall, after the opinion of the Commission, be retained until the date determined by the King.
Art. 12. The King shall designate, after notice of the Commission, the services that are responsible for the primary collection and updating of the data referred to in Article 8.
Services are subject, in carrying out this mission, to the legal and regulatory provisions authorizing the collection of data.
The King may exclude from the network any service that contravenes the provisions referred to in paragraph 2 or the provisions contained in this chapter.
Subsection 3. - Use of recorded data in the bank-road
Art. 13. § 1er. The use of data from the cross-bank requires prior authorization from the sectoral committee with the exception of the services referred to in section 12.
Before giving its authorization, the Sectoral Committee shall verify whether this use is consistent with this chapter, its enforcement orders and the Privacy Protection Act of 8 December 1992 with respect to personal data processing.
This authorization is granted by the sectoral committee:
1° to the Belgian authorities for information that they are entitled to know by or under a law, decree or order;
2° to public and private institutions and to natural or legal persons for the information necessary to them for the performance of missions of general interest entrusted to them by or under a law, decree or order, or for missions explicitly recognized as such by the sectoral committee;
3° to natural or legal persons who act as subcontractor of the Belgian authorities, public or private institutions and natural or legal persons referred to in 2°; the eventual outsourcing occurs at the request, under the control and responsibility of the authorities and institutions. These subcontractors must formally commit themselves to complying with the provisions of this chapter and section 16 of the Act of 8 December 1992 on the protection of privacy with respect to personal data processing and to this end shall take the necessary measures to which they refer to the persons for whom they act as subcontractor;
4° to the authorities responsible for the issuance of driver's licences or to judicial authorities of the Member States of the European Union.
§ 2. The King determines, after the advice of the Sectoral Committee, cases that do not require authorization.
Art. 14. Every person has, in accordance with section 10 of the Act of 8 December 1992 on the protection of privacy with respect to personal data processing, the right to the communication of data relating to the person.
Art. 15. The King shall, after notice of the Commission, establish the terms and conditions for the use of the data of the bank-carrefour.
Sub-section 4. - Achieving the principle of single data collection
Art. 16. Except for the exercise of their control missions, the services authorized to collect the data from the crossing bank may no longer apply directly to candidates for the driver's licence or holder of a driver's licence and to the services referred to in section 12.
Art. 17. By derogation from section 16, the prohibition does not apply to data whose registration has been entrusted to the services itself.
Subsection 5. - Mention, modification or deletion of data
Art. 18. § 1er. Any person may, pursuant to section 12 of the Protection of Privacy Act of 8 December 1992 in respect of personal data processing, request free rectification of any unclear, incomplete or inaccurate data relating to the person. It may also request the free deletion of any recorded, stored, managed or otherwise made available in this chapter or its enforcement orders or in the Privacy Protection Act of 8 December 1992 in respect of personal data processing.
§ 2. The services referred to in section 12 are required, as soon as they notice the existence of erroneous data or the lack of data in the bank-carrefour, to inform the management service. They are themselves responsible for the rectification and deletion of the data they manage.
Sub-section 6. - Special provisions concerning the operation of the bank-road
Art. 19. The Federal Public Service Mobility and Road Safety Branch manages the cross-bank.
It shall take any initiative that may improve the efficiency of the bank, in accordance with the provisions of this chapter and other relevant legal provisions.
It gives its opinion to the Minister who has the Road Traffic in his duties on all the means necessary for the proper functioning of the Crossroads Bank and the exercise of his skills.
Art. 20. § 1er. A coordination committee is established to propose to the management department any initiative that promotes the use of the cross-bank and improves the collaboration between services.
This committee may establish working groups in which it assigns specific missions.
§ 2. The services provided for in section 12, as well as the management service, are automatically members of this coordination committee.
The King determines the composition and operating modalities of the coordination committee.
Art. 21. Persons who, in the performance of their duties, provide for the processing of personal data referred to in section 8 or who are aware of such data, are held in professional secrecy within the meaning of section 458 of the Criminal Code.
Art. 22. § 1er. Each service shall designate within or outside its staff a service officer in the area of information security and privacy protection who also performs the function of data protection officer referred to in section 17bis of the Privacy Act of 8 December 1992 with respect to personal data processing. The identity of the official is communicated to the Board and the Management Service.
§ 2. The Service Officer shall denounce to the Commission and the Management Service and, where appropriate, also to the person concerned, the abuses he or she would have known.
In the absence of a statement by the service manager, each service directly denounces to the Commission and the management service the abuses that it would have known.
Section 3. - Final provisions
Art. 23. The King may amend the existing legal provisions to align them with the provisions of this chapter.
Art. 24. Royal decrees under section 23 that are not confirmed by a law on the first day of the twenty-fourth month following that of their publication to the Belgian Monitor are deemed to have never produced any effect.
Art. 25. The King shall determine the date of entry into force of each of the provisions of this chapter, with the exception of this section which comes into force on the day of the publication of this Act to the Belgian Monitor.
CHAPTER 2. - Amendments to the Act of 4 December 2006 relating to the use of railway infrastructure
Art. 26. This chapter partially transposes the Directive 2001/14/EC of the European Parliament and the Council of 26 February 2001 on the distribution of railway infrastructure capacity, rail infrastructure pricing and security certification.
Art. 27. Section 9 of the Act of 4 December 2006 on the use of railway infrastructure, as amended by the Act of 26 January 2010, is supplemented by a third paragraph, which reads as follows:
"In order to conduct the tests referred to in paragraph 2, the applicant must pay to the infrastructure manager a test fee for the vehicles used to perform the tests that covers the costs of the infrastructure manager. The King determines the rules of calculation and payment of this trial fee. The King may delegate this jurisdiction to the minister."
Art. 28. In section 62 of the Act, as amended by the Act of 26 January 2010, a paragraph 6 is inserted as follows:
"§ 6. The control body shall decide on the challenges that are submitted to it by the railway infrastructure manager with respect to the allocation of minutes of delay within the performance improvement system referred to in section 24, paragraph 5. "
CHAPTER 3. - Amendment of the Act of 19 December 2006 relating to the railway operating system
Art. 29. This chapter partially transposes the Directive 2004/49/EC of the European Parliament and the Council of 29 April 2004 on railway safety and amending Council Directive 95/18/EC on railway licences, as well as Council Directive 2001/14/EC on the distribution of railway infrastructure capacity, railway infrastructure pricing and security certification.
Art. 30. In section 10 of the Railway Safety Act of 19 December 2006, the words "in the Federal Public Service Mobility and Transport" are deleted.
PART 4. - Finance
CHAPTER 1er. - Income tax
Section 1re. - Amendments to physical persons
Art. 31. In section 12 of the Income Tax Code 1992, as amended by the Acts of 21 May 1996 and 13 May 1999, by the Programme Act of 27 December 2004 and by the Acts of 27 December 2005 and 25 April 2007, the following amendments are made:
1° in paragraph 1er, the words "is exempted the cadastral income of real estate or parts of real estate" are replaced by the words "are exempted income from real estate or parts of real estate located in a Member State of the European Economic Area";
Paragraph 2 is replaced by the following:
"§2. Without prejudice to the perception of real estate pre-payment, the income of real estate in a Member State of the European Economic Area for rent under a career lease or similar lease in another Member State of the European Economic Area is exempt.
This exemption also applies to the income of real property located in a Member State of the European Economic Area for rent under a lease on land or a similar lease in another Member State of the European Economic Area providing for a first period of occupation of a minimum period of eighteen years."
Art. 32. In Article 25, 6°, a, of the same Code, as amended by the laws of 19 May 1998 and 27 December 2004, the words "in accordance with Articles 15 of the Royal Decree of 2 October 1996, the Order of 19 December 2002 of the Walloon Government and the Order of 13 June 2003 of the Flemish Government, relating to" are replaced by the words "in accordance with federal and regional regulations relating to".
Art. 33. In article 28, paragraph 1er, 3°, a, of the same Code, amended by the laws of 19 May 1998 and 27 December 2004, the words "in accordance with articles 15 of the Royal Decree of 2 October 1996, the Order of 19 December 2002 of the Walloon Government and the Order of 13 June 2003 of the Flemish Government, relating to" are replaced by the words "in accordance with the federal and regional regulations relating to".
Art. 34. In section 56 of the same Code, as amended by the laws of 6 July 1994 and 22 December 1998, the following amendments are made:
1° paragraph 2, 2°, a, is replaced by the following:
"(a) the credit institutions of Belgian law, approved in accordance with the law of 22 March 1993 referred to above, the credit institutions under the law of another Member State of the European Economic Area, and authorized, in accordance with the law of 22 March 1993 above, to carry out their activities in the Belgian territory, either by the establishment of a branch or by the free service provision, and other credit institutions under the law of another Member State
2° paragraph 2, 2°, b, is replaced by the following:
(b) the National Bank of Belgium;
3° paragraph 2, 2°, c, is replaced by the following:
"(c) the Institute of Discount and Guarantee";
4° paragraph 2, 2°, d, is supplemented by the following:
"or companies under the right of another Member State of the European Economic Area subject to similar legislation in force in another Member State of the European Economic Area;"
5° paragraph 2, 2°, e, is replaced by the following:
"(e) companies that have as an exclusive or principal purpose the approved temperament sales financing in accordance with the Act of 12 June 1991 on consumer credit and similar enterprises under the law of another Member State of the European Economic Area approved in that capacity in their State of origin in accordance with the national provisions of that State transposing the Directive 2008/48/EC of the European Parliament and of the Council of 23 April 2008 on consumer credit contracts and
Paragraph 2, 2°, h, is replaced by the following:
"(h) the insurance companies of Belgian law, approved in accordance with the law of 9 July 1975 on the control of insurance companies, the insurance companies under the law of another Member State of the European Economic Area, and authorized, in accordance with the law of 9 July 1975 referred to above, to carry out their activities on Belgian territory, either by the establishment of a branch or by the free service of the member State, and other companies
7° paragraph 2, 2°, i, is replaced by the following:
"(i) the Federal Corporation for Participation and Investment and regional investment companies governed by the Act of 2 April 1962 and those governed by the Flemish Decree of 7 May 2004 on the investment companies of the Flemish authorities;"
8° paragraph 2, 2°, k, is repealed;
9° the article is supplemented by a paragraph 3 written as follows:
§ 3. Paragraph 2, 2°, does not apply to amounts paid to an institution with which the debtor of the sums is directly or indirectly bound within the meaning of Article 11 of the Code of Companies or a similar provision in force in another Member State of the European Economic Area."
Art. 35. In Article 59, §§ 2 and 6, of the same Code, replaced by the law of 28 April 2003 and amended by the law of 27 December 2006, the words "§ 1er," are each time replaced by the words "§ 1erParagraph 1er"
Art. 36. Section 241 of the Code, as amended by the Acts of 6 July 1994, 14 July 1997, 22 December 1998, 22 December 2003 and 16 November 2004, is repealed.
Art. 37. In section 242 of the Code, as amended by the Acts of 28 July 1992, 6 July 1994, 30 January 1996 and 22 December 2008, the following amendments are made:
1° the introductory sentence of paragraph 1erParagraph 1er, is replaced by the following:
"§ 1er. Only deductible from the total amount of the net income referred to in section 232, but with the exception of annuities referred to in section 104, 1 and 2°, where the beneficiary of the annuity is not a resident of the Kingdom, the expenses referred to in Part II, Chapter II, section VI:";
2° in paragraph 2, the words "in section 241 and" are repealed.
Art. 38. In section 248 of the same Code, replaced by the Act of 28 July 1992 and amended by the Royal Decrees of 20 July 2000 and 13 July 2001 and by the Acts of 4 May 2007, 22 December 2008 and 22 December 2009, the following amendments are made:
1° paragraph 1er(b) is replaced by the following:
"(b) compensation collected as a result of the activity carried on board a merchant ship by a sailor who is not a resident of a Member State of the European Economic Area and who is not listed in Article 1erbis, paragraph 1er1°, of the Decree-Law of 7 February 1945 concerning the social security of the sailors of the merchant marine; ";
2° in paragraph 2, the words "seen to Article 228, § 2, 8°, and 9°, k, excluding the revenues mentioned in Article 232, paragraph 1er, 2°, c," are replaced by the words "vised, either in Article 228, § 2, 8° and 9°, k, excluding the revenues mentioned in Article 232, paragraph 1er, 2°, c, or 229, § 3".
Art. 39. In section 466 of the Code, as amended by the Acts of 20 December 1995, 10 August 2001 and 22 December 2009, the following amendments are made:
1° in the opening sentence of paragraph 1er, the words "on the tax due to the State, that is to say" are inserted between the words "are calculated" and the words "on the tax of the natural persons";
2° the article is supplemented by the following:
"However, the amount determined in accordance with paragraph 1er, is diminished of the tax quotity for household income referred to in Article 17, § 1er, 1° and 2° :
- from investments and investments made in another Member State of the European Economic Area;
- that are collected or collected abroad without an intermediary established in Belgium;
- that have no professional character;
- and which are effectively imposed separately under section 171. "
Art. 40. In article 466bis of the same Code, inserted by the law of 13 December 2002, the words "on the tax of natural persons who would be due in Belgium" are replaced by the words "on the tax due to the State that would be fixed".
Art. 41. In article 468, paragraph 1er, of the same Code, the words "tax due to the State." are replaced by the words "of the calculation base determined in accordance with articles 466 and 466bis.".
Art. 42. Section 514 of the same Code, as amended by the Act of 6 July 1994, is repealed.
Art. 43. Section 35 is applicable from the 2010 taxation year.
Section 38, 1°, applies to income paid or awarded from 1er January 2010.
Sections 36 and 37, 38, 2°, and 39 to 41 come into force from the 2011 taxation year.
Section 34 applies to interest paid or awarded from 1er January 2011.
By derogation from paragraph 4, section 56, § 2, 2°, c, of the Income Tax Code 1992, as it existed before its replacement by section 34, is applicable to interest paid or attributed to capitalization enterprises governed by the Royal Decree No. 43 of 15 December 1934 as it existed before being repealed by the Royal Decree of 20 March 2007 concerning the execution of section 27biser January 2011.
By derogation from paragraph 4, section 56, § 2, 2°, k, of the same Code, as it existed before being repealed by section 34, remains applicable to the interests of institutions referred to in k and related to operations still under way on 1er January 2011.
Section 31 is applicable from the 2012 taxation year.
Section 2. - Amendments to legal persons
Art. 44. In section 202, § 2, of the Income Tax Code 1992, replaced by the Act of 24 December 2002 and amended by the Acts of 15 December 2004, 11 December 2008 and 22 and 23 December 2009, the following amendments are made:
1° in the opening sentence of paragraph 1er, the words "European Union" are replaced by the words "European Economic Area,"
2° to paragraph 1er2°, the words "who have the nature of financial capital and" are repealed;
Paragraph 2 is repealed.
Art. 45. In section 205 of the Code, amended by the Acts of 28 July 1992 and 20 December 1995, the Royal Decree of 20 December 1996, the Acts of 28 April 2003, 2 May 2005, 11 May 2007, 22 December 2008 and 21 and 23 December 2009, the following amendments are made:
1° in paragraph 2, paragraph 2, the words "by a subsidiary corporation established in a Member State of the European Union" are replaced by the words "by a company established in a Member State of the European Economic Area, provided that the conditions referred to in Article 202, § 2, paragraph 1er, 1° and 2°, are filled. ";
2° paragraph 2, paragraph 3, is repealed;
3° in paragraph 3, the words "by a subsidiary corporation referred to in § 2, paragraph 3, and established in a Member State of the European Union," are replaced by the words "by a corporation referred to in § 2, paragraph 2", and the words "posterous taxation exercises." are replaced by the words "posterous taxable periods". ".
Art. 46. In section 205ter of the same Code, paragraph 7, inserted by the Act of 22 June 2005, is replaced by the following:
"§ 7. For the purposes of paragraph 1er, in the head of the credit institutions, the insurance companies and the stock exchange companies referred to below, financial capitals consisting of shares and other shares and shares, the shares or shares that have the nature of financial capital, that is,
1° in the head of the credit institutions referred to in Article 56, § 1erthe shares and shares to be accounted for under post VII "Financial capitalizations" as described in the balance sheet by the Royal Decree of 23 September 1992 on the annual accounts of credit institutions;
2° in the head of insurance companies referred to in Article 56, § 2, 2°, h :
(a) the shares and shares to be accounted for under C.II. "Placements in related companies and participations" of the balance sheet;
(b) shares and shares to be recorded under C.III. "Other financial investments" of the balance sheet as long as these shares and shares have the nature of "other financial assets" referred to in section IV.C.I. of section 95 of the Royal Decree of 30 January 2001 carrying out the Corporate Code;
such as those C.II. and C.III. of the balance sheet are described by the Royal Decree of 17 November 1994 on the annual accounts of insurance companies;
3° in the head of the stock exchange companies referred to in section 47 of the Act of 6 April 1995 relating to the status and control of the investment companies, the shares and shares to be recorded under post IV "Financial assets" as this position of the balance sheet is described by the royal decree of 30 January 2001 carrying out the Code of Companies. "
Art. 47. In section 214bis of the same Code, inserted by the law of 11 December 2008, the following amendments are made:
1° in the opening sentence, the words "a European society or a European cooperative society" are replaced by the words "a resident society";
2° in dash 2, the words "European society or European cooperative society" are replaced by the words "resident society".
Art. 48. In article 229, § 4, paragraph 10, of the same Code, inserted by the law of 11 December 2008 and amended by the law of 22 December 2009, the words "a European society or a European cooperative society" are replaced by the words "a resident society".
Art. 49. In article 240bis, § 2, of the same Code, inserted by the law of 11 December 2008, the words "a European society or a European cooperative society" are replaced by the words "a resident society".
Art. 50. In section 269 of the same Code, last amended by the Act of 22 December 2008, the following amendments are made:
1° paragraph 3, c, is supplemented by the words "as well as by similar investment companies referred to in section 130 of the Act";
2° in the opening sentence of paragraph 3, d, the words "residents of a Member State of the European Economic Area" are inserted between the words "by companies" and the words "that are listed on a stock exchange" and the words "that meet the conditions referred to in Article 201, paragraph 1er, 1° :" are replaced by the words "whose shares or shares, representing the majority of the voting rights, are held up to half by one or more natural persons :";
3° paragraph 3, d, is supplemented by a paragraph, which reads as follows:
"For the purposes of this point, investment companies that, in a Member State of the European Economic Area, meet the characteristics of a collective investment organization referred to in Article 119 of the Act of 20 July 2004, whose securities are held in private in accordance with the similar provisions of that Member State with respect to the public appeal to savings, are assimilated to private PRICAF referred to in Article 119 of the same Act."
Art. 51. Section 519bis of the same Code, inserted by the Act of 28 July 1992 and amended by the Act of 22 December 1998, is repealed.
Art. 52. Articles 44 to 49 produce their effects on 1er January 2011.
Section 3. - Change in electronic tax return
Art. 53. In section 308, § 3, paragraph 2, of the Income Tax Code 1992, replaced by the Program Law (I) of 27 April 2007 and amended by the Act of 4 May 2010, the second dash is replaced by the following:
"- taxpayers who, in the electronic declaration referred to in section 307bis and relating to the prior taxation year, have not opted to file their return on the formula referred to in section 307 for the subsequent taxation year;"
Art. 54. Section 53 is applicable from the 2012 taxation year.
Section 4. - Changes in administrative control
Art. 55. Article 322 of the same Code, the current text of which will form paragraph 1er, is supplemented by the following paragraphs:
"§2. Where the administration has in the course of the investigation a tax evasion index(s) or where the administration intends to determine the taxable basis in accordance with section 341, a bank, currency, credit or savings institution is considered to be a third party subject without restriction to the application of the provisions of subsection 1er.
Where applicable, an officer of the rank of Director at least, designated by the Minister of Finance, may prescribe to an inspector at least to apply to a bank, currency, credit and savings institution any information that may be useful in determining the amount of the taxpayer's taxable income.
The agent designated by the Minister may only grant authorization:
1° after the officer conducting the investigation requested information and data relating to the accounts during the investigation, through a request for information as referred to in section 316, and clearly stated on that occasion that he may require the application of section 322, § 2, if the taxpayer conceals the information requested or refuses to disclose it. The mission referred to in paragraph 2 may only take place upon the expiry of the period referred to in section 316;
2° after having found that the investigation involved a possible application of section 341 or that it provided one or more tax evasion indices and that there are presumptions that the taxpayer conceals from an institution referred to in paragraph 2 or refuses to disclose them itself.
§ 3. Any bank, currency, credit and savings establishment is required to communicate the following data to a central contact point held by the National Bank of Belgium: the identity of the customers and the numbers of their accounts and contracts.
When the officer designated by the Minister, referred to in paragraph 2, paragraph 3, found that the investigation referred to in paragraph 2, revealed one or more tax evasion indices, the Minister may request to the central contact point the available data relating to that taxpayer.
The King determines the operating mode of the central contact point.
§ 4. Paragraphs 2 and 3 are also applicable where a foreign State requires information:
1° in the case referred to in Article 338, § 5;
2° in accordance with the provisions on the exchange of information contained in a preventive convention on double taxation that is applicable or another international convention guaranteeing reciprocity.
The request of the foreign State is assimilated to an index referred to in paragraph 2. In this case, the agent designated by the Minister grants, by derogation from paragraph 2, authorization on the basis of the request of the foreign State."
Art. 56. In the same Code, an article 333/1 is inserted as follows:
"Art. 333/1. § 1er. In the case referred to in section 322, § 2, the administration shall inform the taxpayer in writing of the tax evasion index(s) justifying a request for information from a financial institution. This notification is made by registered mail at the same time when the above-mentioned request for information is sent.
Paragraph 1er does not apply when Treasury fees are at risk. The notification shall be made, if any, post factum by registered mail, no later than 30 days after the request for information referred to in paragraph 1er.
§ 2. The tax administration provides once a year to the Minister a report that contains, inter alia, the following information:
1° the number of times that, pursuant to section 318, paragraph 2, an investigation was conducted with financial institutions and that data were used for the taxation of their customers;
2° the number of times that, in accordance with Article 322, § 2, an investigation was conducted and data were requested from financial institutions;
3° the concrete indices, divided into categories, by which persons referred to in article 322, § 2, paragraph 2, have been guided in their decision to grant authorization;
4° the number of positive and negative decisions of directors;
5° a comprehensive assessment, both technically and legally, of the manner in which the procedure was conducted according to article 322, §§ 2 to 4.
This report is published by the Minister of Finance and transmitted to the House of Representatives. "
Art. 57. Sections 55 and 56 come into force on 1er July 2011.
Section 5. - Confirmation of Royal Orders in Professional Pre-Account
Art. 58. Confirmed with effect on the date of their respective entry into force:
1. the Royal Decree of 22 June 2009 amending, in the matter of professional pre-payment, the Royal Decree/IRB 92;
2. the Royal Order of December 3, 2009 amending, in the matter of professional pre-payment, the Royal Order/IRC 92;
3. the Royal Decree of January 10, 2010 amending, in the matter of professional pre-payment, the Royal Decree/IR 92;
4. the Royal Order of April 6, 2010 amending, in the matter of professional pre-payment, the Royal Order/IR 92;
5. the Royal Decree of 2 July 2010 amending, in the matter of professional pre-payment, the Royal Decree/IRC 92;
6. the Royal Decree of 1er December 2010 amending, in the matter of professional pre-payment, Royal Order/IRB 92.
Art. 59. Article 58 comes into force on the day of the publication of this Act to the Belgian Monitor.
CHAPTER 2. - Value added tax
Art. 60. In the Dutch text of article 1er§ 11, paragraph 1er, 1°, of the Value Added Tax Code, inserted by the law of November 26, 2009, the words "gedeelte van een binnen de Gemeenschap verricht passagiersvervoer" are replaced by the words "in de Gemeenschap verricht gedeelte van een passagiersvervoer".
Art. 61. In the Dutch text of article 33, § 2, introductory sentence, of the same Code, replaced by the programme law of 27 December 2006, the words "zoals die overeenkomstig artikel 32 is bepaald" are replaced by the words "zoals die overeenkomstig artikel 32 is bepaald Indian".
CHAPTER 3. - Registration rights and succession rights
Section 1re. - Registration fees
Art. 62. Article 631 The following amendments are made to the Registration, Mortgage and Registry Rights Code:
(a) in paragraph 1er, the 3° is replaced by the following:
"3° having approved a responsible representative established in Belgium, who, in solidarity with him, assumes the execution of his tax obligations if he is:
(a) a natural person and has his domicile outside the European Economic Area;
(b) a legal entity without establishment in Belgium and whose head office is established outside the European Economic Area.";
(b) the item is supplemented by the following:
"Professionals not referred to in paragraph 1er, 3°, may have a responsible representative established in Belgium, who, in solidarity with the professional, assumes the performance of his tax obligations. "
Art. 63. In article 69, paragraph 1er, of the same Code, the words "inhabiting the alien" are replaced by the words ", referred to in article 631Paragraph 1er, 3°, the withdrawal of its approval or event resulting in its inability to act as representative".
Section 2. - Succession rights
Art. 64. In Book I, Chapter X, of the Code of Succession Rights, the title of Section II is replaced by the following:
"Heir living outside the European Economic Area".
Art. 65. In section 94 of the same Code, as amended by the Act of 22 December 1989 and by the Act of 17 April 2002, the following amendments are made:
1° in paragraph 1er, the words "inhabiting the alien" are replaced by the words "inhabiting outside the European Economic Area";
2° in paragraph 2, the words "foreign" are replaced by the words "the person living outside the European Economic Area";
3° in paragraph 4, the words "inhabiting the foreign country" are replaced by the words "inhabiting outside the European Economic Area".
Art. 66. In section 95 of the same Code, inserted by the Decree-Law of 4 May 1940, the following amendments are made:
1° in paragraph 1er, the words "inhabiting the alien" are replaced by the words "inhabiting outside the European Economic Area";
2° in paragraph 2, the words "inhabiting the foreign country" are replaced by the words "inhabiting outside the European Economic Area".
CHAPTER 4. - Miscellaneous changes in customs and access
Art. 67. In Chapter IerSection 2, of the General Customs and Excise Act of 18 July 1977, inserts section 3/1, as follows:
"Art. 3/1. Taking into account the amount of rights and access is made by registration in the electronic data bank of the Single Customs and Access Office or in the accounting records of the administration. "
Art. 68. In the same Act, an article 212/1 is inserted, which reads as follows:
"Art. 212/1. § 1er. Prior to making an unfavourable decision, the grievor referred to in section 212, paragraph 1er, communicate in writing to the person or persons to whom the decision will be directed the reasons on which it intends to base the unfavourable decision.
§ 2. The person to whom the communication is made has a 30-day timeframe from the third working day following the date of the communication to express his or her point of view in writing. If this person does not make his or her point of view known within this period, it is considered that he or she has waived the possibility of expressing his or her point of view.
§ 3. The decision will be taken as soon as the written point of view of the person to whom the decision is intended is received and, if it is unfavourable, the reasons why it was not taken into account the arguments developed will be mentioned. If no response is received within the period referred to in § 2, the decision shall be taken at the expiry of that period."
Art. 69. Section 213 of the Act, replaced by the Act of 30 June 2000, is replaced by the following:
"Art. 213. Prior communication of the reasons for an unfavourable decision and the right of administrative appeal are not applicable to decisions made under section 263. "
Art. 70. In section 214 of the same Act, replaced by the Act of 30 June 2000, the words "from the date of shipment of the contested decision" are replaced by the words "from the third business day after the date of issue of the contested decision".
Art. 71. Section 212/1 of the Act, as inserted by section 68 of this Act, is applicable to decisions taken from the first day of the third month following that of the publication of this Act to the Belgian Monitor.
Art. 72. Section 43 of the Act of 22 December 2009 on the general excise regime is replaced as follows:
"Art. 43. In the situations and conditions set out by the King, the declaration of consumption for which It may specify the statements to be included and the documents to be attached to it, either on a paper report or by means of an electronic formula established using a computerized system. The King also sets out the procedures to be followed in the event of unavailability of the computerized system."
CHAPTER 5. - Amendments to Act of 1er April 2007 on insurance against damage caused by terrorism
Art. 73. Article 2 of the law of 1er April 2007 on insurance against damage caused by terrorism, the following amendments are made:
1° to paragraph 1er, the word "and" inserted between the words "the traffic" and "the operation" is replaced by the word "or";
2° in paragraph 2, the words "the risks associated with marine vehicles" are replaced by the words "the civil liability of marine vehicles".
Art. 74. In the Dutch version, in Article 7, § 1erParagraph 1er, last sentence of the same law, the word "betaalde" is inserted before the word "schadevergoeding".
Art. 75. In Article 11, paragraph 1er, from the same law, the first sentence is supplemented by the words "or the next anniversary date of the course of the contract, if the contract has no annual maturity".
Art. 76. Sections 2, 6, 7 and 8 of the Act of 1er April 2007 on insurance against damage caused by terrorism is interpreted in that they are imperative and directly applicable:
1° to existing insurance contracts that already cover the damage caused by terrorism;
2° to current insurance contracts that cover the damage caused by terrorism from the date determined in section 11 of the aforementioned Act;
3° as well as insurance contracts that cover the damage caused by terrorism committed after the coming into force of the aforementioned law
as long as these contracts are entered into with the persons referred to in Article 4, § 1erfirst sentence of the same law.
CHAPTER 6. - Creation of a "SHAPE-Domaines" fund
Art. 77. § 1er. It is created within the Federal Public Service Finance a "SHAPE-Domaines" Fund relating to the provision of the buildings necessary for the housing of the members attached to the General Headquarters of the Allied Powers in Europe "SHAPE", which represents a budgetary fund within the meaning of Article 62 of the Act of 22 May 2003 on the organization of the budget and accounting of the Federal State, hereafter referred to as "the Fund".
§ 2. The Fund provides rental, maintenance, renovation of existing housing, reconstruction of existing housing, construction of new housing and all operations related to its mission.
§ 3. In the table annexed to the Organic Law of 27 December 1990 establishing the budgetary funds, as amended by the Act of 24 December 1993, section 18 - Finance, is supplemented as follows:
"Denomination of the organic budget fund:
18-X Fonds "SHAPE-Domaines" relative to the provision of the buildings necessary for the housing of the members attached to the Grand Headquarters of the Allied Powers in Europe "SHAPE".
Nature of the affected revenues: rents and other products resulting from the availability of the SHAPE-Village buildings and the balance of the accountant of the subcommittee "SHAPE-Domaines" that is paid to the Fund.
Nature of authorized expenditures: personnel and operating expenses of any kind, the investments necessary to ensure the rental, maintenance, renovation of existing housing, the reconstruction of existing housing, the construction of new housing and all operations related to its mission. "
CHAPTER 7. - Amendments to the Income Tax Code 1992 relating to the registration as an entrepreneur and to the use of the business number assigned by the Business Bank as a tax number for identification
Art. 78. In Article 101, § 2, paragraph 3, a, of the Income Tax Code 1992, inserted by the Royal Decree of 20 December 1996, the words "justified by means of an invoice, provided that this work is carried out in the alienated building, between the date of acquisition, first occupation or lease and the date of disposal, by a person who, at the time of the conclusion of the business contract, is registered as
Art. 79. In section 14525, paragraph 3, 4°, of the same Code, inserted by the program law of April 8, 2003, the words "managed by a person who, at the time of the conclusion of the business contract, is registered as a contractor in accordance with section 401." are replaced by the words "provided and billed to the taxpayer. ".
Art. 80. In section 14530, paragraph 3, 3°, of the same Code, inserted by the Program Law (I) of December 27, 2006, the words "staffed by a person who, at the time of the conclusion of the business contract, is registered as an entrepreneur in accordance with section 401." are replaced by the words "provided and billed to the taxpayer. ".
Art. 81. In section 314 of the same Code, as amended by the Acts of 28 December 1992 and 6 July 1994, the following amendments are made:
1° paragraph 1er is replaced by the following provision:
"§ 1er. The Direct Contributions Administration assigns a tax number to taxpayers subject to the taxes referred to in section 1er.
For natural persons, this tax number corresponds to their identification number in the National Register of Physical Persons.
When natural persons have a company number assigned by the Bank-Carrefour des Entreprises, this number is also used as a tax identification number for everything related to their business activity.
The tax number for the identification of legal persons corresponds to their company number assigned by the Bank-Carrefour des Entreprises.
The tax number for the identification of natural persons and legal persons who do not have a business number is assigned and used according to the rules established by the King."
2° to paragraph 2, the following amendments are made:
(a) the words "see § 1er, paragraph 2," are inserted between the words "The Tax Number of Identification of Physical Persons" and the words "may be used";
(b) paragraph 2 is supplemented by the following paragraph:
"The company number of natural persons and legal persons may be used under the conditions and for the purposes determined by the law of 16 January 2003 establishing a Bank-Carrefour des Entreprises, modernization of the business register, creation of approved business windows and carrying various provisions. ";
3° in the introductory sentence of paragraph 3, paragraph 1er, the words "In addition to the use provided in § 2, the tax number of identification of natural persons may be used," are replaced by the words "In addition to the use provided in § 2, paragraph 1erthe tax number for the identification of natural persons referred to in § 1er, paragraph 2, may be used;
4° in paragraph 5, the words "of §§ 2 to 4" are replaced by the words "of § 2, paragraph 1erand §§ 3 and 4";
5° in paragraph 6, paragraph 1erthe opening sentence is replaced by the following:
§ 6. Without prejudice to the rules concerning the mandatory use of the business number, are subject to the obligation to reproduce the tax number for the identification of natural persons: ".
Art. 82. Article 408 of the Income Tax Code 1992, replaced by the Royal Decree of 26 December 1998, is supplemented by the words "or procedure in judicial reorganization. ".
Art. 83. Articles 78 to 80 apply to work carried out from 1er January 2011.
Section 81 comes into force on 1er January 2012.
CHAPTER 8. - Amendment of the Code of Criminal Investigation
Art. 84. In section 216bis of the Code of Criminal Investigation, last amended by the Act of 10 April 2003, the following amendments are made:
1° paragraph 1erParagraph 1er, is replaced by the following:
§ 1er. When the King's Prosecutor considers, for a contravention, an offence or a crime likely to be corrected by application of articles 1er and 2 of the Act of 4 October 1867 on mitigating circumstances, must only require a fine or a fine with confiscation, he may invite the suspect to pay a specified sum of money to the Federal Public Service Finance. ";
2° paragraph 1erParagraph 2 is replaced by the following:
"The King's prosecutor sets out the terms and time of payment and specifies, in space and time, the facts for which he proposes payment. This deadline is at least 15 days and not more than three months. The King's Attorney may extend this period when specific circumstances warrant it, or shorten it if the suspect consents to it.
The proposal and the extension decision interrupt the prescription of public action. ";
3° in paragraph 1er, paragraph 3, the words ", not to be less than ten euros plus additional decimals" are replaced by the words "and must be proportional to the gravity of the offence";
4° paragraph 1erParagraph 5 is replaced by the following:
"The King's Prosecutor invites the perpetrator of the offence punishable or liable to forfeiture to abandon, within a time limit, the property or property benefits seized or, if not seized, to hand them back to the place he fixes. ";
5° in paragraph 1er, paragraph 7, the words "of the Administration of the Tax on Value Added and Recording and Domains" are replaced by the words "of the Federal Public Service Finance";
Paragraph 2 is replaced by the following:
"§2. The power granted to the Crown Prosecutor in paragraph 1er may also be exercised when the examining magistrate is already in charge of instructing or when the court or court is already seized of the fact, if the suspect, the accused or the accused manifests his will to repair the damage caused to others, provided that no judgment or judgment has taken place that has acquired force of trial. The initiative can also come from the King's attorney.
Where applicable, the King's Prosecutor shall be notified by the investigating judge of the case, who may render an opinion on the status of the investigation.
Either at the request of the suspect, or ex officio, the King's Prosecutor, if he considers that this paragraph may be applied, informs the suspect, the victim and their lawyers that they may be aware of the repressive file, provided they have not yet been able to do so.
The King's prosecutor fixes the day, time and place of the summons of the suspect, the accused or the defendant and the victim and their lawyers, he explains his intention and indicates the facts, described in time and space, to which the payment of the sum of money will relate.
It sets out the amount of the sum of money and expenses and indicates the heritage objects or benefits to abandon or surrender, as specified in paragraph 1er.
It sets out the time frame in which the suspect, the accused or the accused and the victim may enter into an agreement on the importance of the damage caused and compensation.
If the above-mentioned parties have reached an agreement, they shall notify the Crown Prosecutor, who shall act the agreement in a record.
In accordance with paragraph 1er, the public action went off in the head of the author who accepted and observed the transaction proposed by the King's Prosecutor. However, the transaction does not affect the public action against other authors, co-authors or accomplices, or the actions of the victims. Persons convicted of the same offence are jointly liable to restitution and damages and, without prejudice to section 50, paragraph 3, of the Criminal Code, to the payment of legal fees, even if the author who has accepted the transaction has already released it.
When a transaction is carried out in a pending case and the public action has not yet been the subject of a judgment or judgment passed in force of a judgment, the King's Prosecutor or the Attorney General at the Court of Appeal or the Labour Court, as the case may be, officially notify the Police Court, the Correctional Court and the Court of Appeal seized and, where applicable, the Court of Cassation.
Upon requisition of the King's Prosecutor, the competent judge finds the termination of the public action in the head of the author who accepted and observed the proposal.
If there is no agreement to act by the King's Prosecutor, the documents and communications made during the consultation cannot be used to charge the author in criminal, civil, administrative, arbitral proceedings or in any other dispute resolution proceedings and they are not admissible as evidence, even as an extrajudicial confession. ";
Paragraph 3 is replaced by the following:
"§3. The right under paragraphs 1er and 2 also belongs, for the same facts, to the Labour Auditor, to the Federal Prosecutor and to the Attorney General in the level of appeal and, for the persons referred to in sections 479 and 483 of the Code of Criminal Investigation, to the Attorney General near the Court of Appeal."
8° in paragraph 4, the last sentence is amended to read:
"In this case, the payment of the sum of money by the author constitutes an irrefragable presumption of his fault. ";
9° Paragraph 5 is replaced by the following:
"§ 5. Requests referred to in this article shall be made by ordinary fold. ";
10° the article is supplemented by a paragraph 6, which reads as follows:
"§ 6. The transaction as described above is not applicable to the offences on which it may be transferred pursuant to section 263 of the Royal Decree of 18 July 1977, coordinating the general provisions on customs and access.
For tax or social offences that have led to the removal of taxes or social contributions, the transaction is only possible after the payment of taxes or elected social contributions to which the author is liable, including interest, and with the agreement of the tax or social administration. "
PART 5. - Inside
UNIC CHAPTER. - Amendment of the Security Act of 21 December 1998 in football matches
Art. 85. In Article 30 of the Security Act of 21 December 1998 on football matches, as amended by the Acts of 10 March 2003, 27 December 2004 and 25 April 2007, the sentence "After this period has passed, a delayed interest, equal to the legal interest rate, is due." is repealed.
PART 6. - Employment
CHAPTER 1er. - Intervention of the Professional Diseases Fund in the costs of monitoring the health of trainees
Art. 86. The Vocational Diseases Fund shall, by intern examined, take one third of the amount referred to in Article 13quater, § 1er, 2°, of the Royal Decree of 27 March 1998 on External Services for Prevention and Protection at Work, in order to reimburse the services relating to the monitoring of the compulsory health of trainees, referred to in article 7 of the Royal Decree of 21 September 2004 on the protection of trainees, which the external services for the prevention and protection at work of educational institutions provided between 1er September 2005 and 1er January 2010.
This allowance shall be paid under the conditions and in accordance with the terms and conditions established pursuant to Article 6, 8°, of the laws relating to compensation for damage caused by occupational diseases, coordinated on 3 June 1970.
CHAPTER 2. - Labour accidents - aggravated risks
Art. 87. Paragraph 6 of section 49bis of the Act of 10 April 1971 on industrial accidents, inserted by the Act of 13 July 2006, is supplemented by a 9°, which reads as follows:
"9° the conditions and terms and conditions under which a claim may be filed with the Fund Management Committee and the conditions under which that claim suspends the recovery of the lump-sum preventive contribution."
Art. 88. Article 87 comes into force on the day of the publication of this Act to the Belgian Monitor.
PART 7. - Social affairs
CHAPTER 1er. - Legal basis for the perception of the particular countervailing employers' contribution on conventional prepension 01/01/2009 - 31/03/2010
Art. 89. In section 148 of the Act of 27 December 2006 on various provisions (I), replaced by the Act of 27 April 2007, paragraph 2 is replaced by the following:
"By derogation from the provisions of paragraph 1erArticles 114 and 115 produce their effects on 1er January 2007 and articles 116, 1° to 3°, 121, 122, 125 and 146, 7°, 8° and 18° produce their effects on 1ster January 2009. ".
Art. 90. Section 78 of the Act of 30 December 2009 on various provisions is replaced by the following:
"Art. 78. This chapter produces its effects on 1er April 2010, with the exception of section 62 which produces its effects on 1er January 2009. "
Art. 91. This chapter comes into force on the day of the publication of this Act to the Belgian Monitor.
CHAPTER 2. - Amendment of Article 30 bis of the Act of 27 June 1969 revising the Decree-Law of 28 December 1944 concerning the social security of workers
Art. 92. Article 30bis, § 11, of the law of 27 June 1969 revising the Decree-Law of 28 December 1944 concerning the social security of workers, replaced by the programme law of 27 April 2007 and amended by the law of 27 December 2007, is supplemented by the words "or procedure in judicial reorganization. ".
CHAPTER 3. - Cotisation of solidarity vehicle of society
lump sum allowance
Art. 93. In Article 38, § 3quater, 10°, of the Act of 29 June 1981 establishing the general principles of social security of employed workers, a paragraph written as follows is inserted between paragraph 5 and paragraph 6:
"The King shall determine the conditions under which the receiving body of social security contributions may grant the employer the exemption or reduction of the lump sum allowance, provided that the employer is not in one of the situations described in section 38, § 3octies, paragraph 1er"
Art. 94. This chapter comes into force on the day of the publication of this Act to the Belgian Monitor.
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 14 April 2011.
ALBERT
By the King:
The Prime Minister,
Y. LETERME
Minister of Finance,
D. REYNDERS
The Minister of Social Affairs,
Ms. L. ONKELINX
The Minister of Employment,
Ms. J. MILQUET
Minister of Justice,
S. DE CLERCK
Minister for Enterprise,
VAN QUICKENBORNE
The Minister of the Interior,
Ms. A. TURTELBOOM
The Secretary of State for Mobility,
E. SCHOUPPE
Seal of the state seal:
Minister of Justice,
S. DE CLERCK
____
Note
(1) Documents of the House of Representatives:
53-1208 - 2010/2011:
001: Bill.
002 to 007: Amendments.
008: Report.
009: Text adopted by the Committees.
010 to 012: Reports.
013 and 014: Amendments.
015: Report.
016: Text adopted in plenary and transmitted to the Senate.
017 : Erratum.
Full report: 16 March 2011.
Documents of the Senate:
5-869 - 2010/2011:
Number 1: Project referred to by the Senate.
No. 2: Amendments.
Nos. 3 to 6: Reports.
No. 7: Text corrected by the commissions.
No. 8: Amendments.
No. 9: Decision not to amend.
Annales of the Senate: March 31, 2011.