Law On The Miscellaneous Provisions (1)

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

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Posted the: 2011-05-06 Numac: 2011201824 FEDERAL CHANCELLERY of the Prime Minister PUBLIC SERVICE April 14, 2011. -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. -Saving single chapter. -Changes in market practices and s. consumer protection act of April 6, 2010 2. in the Dutch text of article 2, 36 °, of the law of April 6, 2010 on market practices and consumer protection, "collectief consumentenakkoord" shall be replaced by the words "collectieve consumentenovereenkomst".
S. 3. article 127 of the Act is supplemented by the words "and article 99" are inserted after the word "unfair".
TITLE 3. -Mobility Chapter 1. -Creation of the Crossroads Bank for driving licences Section 1. -Available General s. 4. for the purposes of this chapter and its orders of execution, is meant by: 1 ° Crossroads Bank: source authentic for licences as referred to in article 5;
2 ° driving licence: the licence or the title that in lieu thereof as provided by the law on road traffic police, coordinated on March 16, 1968;
3 ° professional competence: such professional competence as laid down by the royal decree of 4 May 2007 on driving licences, professional competence and training continues for drivers of vehicles of categories C, C + E, D, D + E and subcategories C1, C1 + E, D1, D1 + E;
4 ° patent of professional competence: the certificate of professional competence as provided for by the legislation on the conditions for the approval of motor vehicle driving schools;
5 ° personal data: any information relating to an individual identified or identifiable, as provided for by article 1, § 1, of the law of 8 December 1992 relative to the protection of privacy with regard to the processing of personal data;
6 ° responsible of the treatment: the physical or legal person, the association or the public authority designated by this act as controller, as provided by article 1, § 4, of the law of 8 December 1992 relative to the protection of privacy with regard to the processing of personal data;
7 ° network: all databases hence the Crossroads Bank extracts and provides data;
8 ° service: public service, public or private institution, person or entity to which are assigned the public missions or general interest by or under a law, a decree or an 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;
10 ° management service: Directorate General mobility and road safety of the federal public Service mobility and transport;
11 ° commission: the privacy protection Commission, established by article 23 of the law of 8 December 1992 relative to the protection of privacy with regard to the processing of personal data;
12 ° sectoral Committee: the sectoral Committee for the federal authority of the Commission for the protection of privacy, provided for in article 36A of the Act of 8 December 1992 relative to the protection of privacy with regard to the processing of personal data.
Section 2. Banque-carrefour sub-section 1. -Objectives of the Crossroads Bank art. 5. There is created within the federal public service a database of driving permits called "crossroad Bank of licences".
S. 6. the information processed in the Crossroads Bank can be used only for the following purposes: 1 ° the processing of licence applications and titles that in loco parentis;
2 ° control of the issuance of driving permits and titles which take place as well as control the issuance of certificates of professional competence;
3 ° the control of physical and mental fitness of candidates for driving licences and holders of a driver's license.
4 ° carrying out tasks of inspection and control: a) the issuance of driving permits and titles that in loco parentis and certificates of professional competence;
(b) review and examiners centres which, as planned by the King, are competent to do the examinations relating to driving licences and professional competence;
(c) schools conduct and staff leader and teacher who, as provided by the King, are competent to operate a driving school;
(d) to the approval of driving as provided by the King schools;
(e) the approval of driving school principals, directors Deputy school conduct and the instructors as provided by the King;
(f) training centres which, as planned by the King, organize continuing education as part of professional competence;
(g) certificates of professional competency;
5 ° the determination of amounts owed by the municipalities on the occasion of the issuance of driving permits issued and securities that in loco parentis, as provided by the King;
6 ° the completion of scientific studies and the establishment of comprehensive and anonymous statistics;
7 ° the research and enforcement of contraventions, delicts and crimes;
8 ° the monitoring of compliance of the provisions relating to the police traffic regulations and road traffic and transport regulations;
9 ° the promotion of road safety and the protection of the environment;
10 ° the exercise by police of their mission of administrative police services;
11 ° the collection of data relating to the forfeiture of the right to drive, the immediate withdrawal of driving licences and temporary prohibition from driving.
12 ° the collection and management of data relating to driving licences to points;
13 ° the collaboration on the European and international level for the implementation of the provisions on driving licences and the right to drive;
14 ° the administrative simplification for the citizen.
To this end, each service referred to in article 12 standby recording, storage, management, protection and provision of data for which it provides the primary collection and update in accordance with the provisions of this Act and the laws and regulations that allow the collection of data referred to in article 8.
The management service shows the location of these data retention.
S. 7. the management service is responsible for the processing of the personal data contained in the Crossroads Bank, without prejudice to the responsibility of managers of each store network data.
The King determines how and under what conditions the management service and other officials must respect their duty to provide information in accordance with article 9 of the law of 8 December 1992 relative to the protection of privacy with regard to the processing of data personal, and after consultation of the Commission.
Sub-section 2. -Registration in the Crossroads Bank art. 8 § 1. Any licence issued in Belgium is registered in the Crossroads Bank under a unique identification number.
§
2. Registration in the crossroad Bank for the objectives set out in article 6 leads to the registration of the following data, for which the Crossroads Bank is worth as the authentic source: 1 ° the name and the surname of the holder of the licence;
2 ° the date and place of birth;
3 ° the authority, the date and place of issuance of the licence;
4 ° identification number in the national register or, Alternatively, to register crossroad Bank provided for in article 4, § 2, of the Act of 15 January 1990 on the institution and the Organization of a Crossroads Bank for social security, also called the "bis register";
5 ° the number of the licence;
6 ° the category or sub-category for which the licence was issued;
7 ° by category or sub-category, date of issue and expiry date of validity.
8 ° the qualification data.
9 ° the additional information or restrictions;
10 ° the electronic declaration of the candidate in which he States on the fallen be fit medically and psychologically and not be honour the right to drive, as provided for by the law on road traffic police, coordinated on March 16, 1968;
11 ° the date of the medical certificate and the physician identification number;
12 ° the date of return of the document in accordance with article 24 of the law on road traffic police, coordinated on March 16, 1968.
By derogation from 1st paragraph, RENAR or, where appropriate, the bis register is as authentic source for the data referred to in 1 °, 2 ° and 4 °.
§ 3. The network puts permanently at the disposal of the Crossroads Bank the following data: 1 ° of Service public federal Interior: the identity of the person to which relates the data referred to in § 2, 2 ° to 10 °: name, surname, address, country of residence, place and date of birth, sex, nationality, INS of the municipality as well as the national register identification number code.
2 ° of the Service public federal Foreign Affairs: the identity of the holder of a diplomatic identity card

the data referred to in § 2, 2 ° to 10 ° relate: name, surname, address, country of residence, place and date of birth, sex, nationality, INS of the municipality as well as the register of the Protocol identification number code.
3 ° of the Service public federal social security: has) the absence of identification number in the national register, the bis register identification number;
(b) medical examination, as provided for by the law on road traffic police, coordinated on March 16, 1968: i) the deadline for validity of medical fitness;
(ii) the decision of fitness by the medical examiner.
(iii) the conditions, restrictions and adaptations to the vehicle in connection with medical fitness;
4 ° the examination centres: data relating to examinations incurred for obtaining the licence and the certificate of professional competence;
5 ° of Service federal public Justice: has) data relating to the forfeiture of the right to drive, the measures putting an end to driving disqualifications and immediate withdrawals;
b) data relating to the reviews of reintegration into the right to drive;
(c) data relating to the breathalyzer interlock referred to in the law on road traffic police, coordinated on March 16, 1968, with indication of the beginning and end of the period during which the measure is to application).
§ 4. The King may complete, after the opinion of the Commission, the data referred to in §§ 2 and 3.
S. 9. the King determines, after consultation with the Commission, the modalities for registration in the Crossroads Bank.
S. 10. the successive changes to the data referred to in article 8 will be saved without delay the Crossroads Bank indicating the date of effect their and services or the natural or legal person which they emanate.
S.
11. the data referred to in article 8, §§ 2 and 3 are, after the opinion of the Commission, to be held until the date determined by the King.
S. 12. the King means, after the opinion of the Commission, services that are responsible for the primary collection and the update of the data referred to in article 8.
Services are subject in carrying out this mission, the legal and regulatory provisions authorizing the collection of data.
The King may exclude the service network that violates the provisions referred to in paragraph (2) or the provisions contained in this chapter.
Sub-section 3. -Use of data recorded in the Crossroads Bank art. 13 § 1.
The use of data from the Crossroads Bank requires prior approval by the sectoral Committee with the exception of the services referred to in article 12.
Before giving approval, the sectoral Committee verifies if this use is consistent with this chapter, to its execution orders and act of 8 December 1992 on the protection of privacy with regard to the processing of personal data.
This permission is granted by the sectoral Committee: 1 ° to the Belgian authorities for the information they are entitled to know by or under a law, a decree or an order;
2 ° to public and private institutions and to natural or legal persons for information that are necessary for the performance of tasks of general interest entrusted to them by or under a law, a decree or an order, or for missions recognized explicitly as such by the sectoral Committee;
3 ° to the natural or legal persons who act as subcontractor of the Belgian authorities, public or private institutions and the natural or legal persons referred to in the 2nd; the possible subcontracting is scheduled, under the supervision and responsibility of such authorities and institutions.
These subcontractors must formally undertake to comply with the provisions of this chapter and article 16 of the law of 8 December 1992 relative to the protection of privacy with regard to the processing of data personal and to this end, take the necessary measures mentioned therein to persons for which they are acting as subcontractor;
4 ° to the authorities responsible for the issuance of driving permits or judicial authorities of the Member States of the European Union.
§
2. The King determines, after notice of the sectoral Committee, cases requiring no permission.
S.
14. every person has, in accordance with article 10 of the law of 8 December 1992 relative to the protection of privacy with regard to processing of personal data, right to the communication of the data relating to it.
S. 15. the fixed King, after the opinion of the Commission, the terms of use of the data from the Crossroads Bank.
Subsection 4. -Realization of the principle of the unique collection of data art. 16. except for the exercise of their monitoring missions, services authorized to collect data from the Crossroads Bank can no longer claim these data directly to candidates for the driver's licence or a driving licence holders and services referred to in article 12.
S. 17. by way of derogation from article 16, the ban will not apply to data whose registration has been entrusted to the proper services.
Subsection 5. -Mention, amendment or cancellation of the data art. 18 § 1.
Any person may, in accordance with article 12 of the Act of 8 December 1992 relative to the protection of privacy with regard to the processing of personal data, request free correction of any inaccurate, incomplete or inaccurate data relating to it. It can also request free cancellation of any data recorded, stored, managed or developed otherwise provided in this chapter or in its orders of execution or to the law of 8 December 1992 relative to the protection of privacy with regard to the processing of personal data.
§ 2. The services referred to in article 12 shall, as soon as they find the existence of incorrect data or the absence of data in the Crossroads Bank, inform the management service. They arrange themselves rectification and cancellation of the data they manage.
Sub-section 6. -Special provisions concerning the operation of the Crossroads Bank art. 19. the mobility and safety of the federal public service branch manages the Crossroads Bank.
It takes any initiative that could improve the efficiency of the Crossroads Bank, in accordance with the provisions of this chapter and other relevant legal provisions.
It gives its opinion to the Minister that the traffic in charge on all the means necessary for the proper functioning of the Crossroads Bank and the exercise of its powers.
S. 20 § 1.
There is hereby established a coordination committee to propose to the management service any initiative to promote the use of the Crossroads Bank and to improve cooperation between the services.
This Committee can create its members of working groups to which it entrusts specific missions.
§
2. Services provided for in article 12, as well as the management service are automatically members of the coordination committee.
The King determines the composition and modalities of operation of the Coordinating Committee.
S. 21. persons who, in the exercise of their function, provide the processing of data personal referred to in article 8 or who have knowledge of such data, are held to professional secrecy in the meaning of article 458 of the penal Code.
S.
22 § 1. Each service means breast or outside its staff a head of Department of information and protection of privacy that also fulfils the function of protection worker of the data referred to in article 17A of the Act of 8 December 1992 relative to the protection of privacy with regard to the processing of personal data security.
The identity of the controller shall be communicated to the Commission and the management service.
§
2. The head of Department alleges the Commission and management service and, where appropriate, also to the person concerned, the abuse of which he has knowledge.
Absence of a statement by the head of Department, each service denounces directly to the Commission and the management service the abuses of which he has knowledge.
Section 3. -Provisions finals s. 23 the King can amend existing legal provisions in order to bring them into line with the provisions of this chapter.
S. 24. the Royal Decrees under article 23 which are not confirmed by a law the first day of the twenty-fourth month following that of their publication in the Moniteur belge deemed have never produced effect.
S. 25 the King fixed the date of entry into force of each of the provisions of this chapter, with the exception of this article which is effective the date of publication of this Act in the Moniteur belge.
CHAPTER 2. -Amendments to the law of 4 December 2006 on the use of the railway infrastructure article
26. the present chapter partially transposes Directive 2001/14/EC of the European Parliament and of the Council of 26 February 2001 on the allocation of railway infrastructure capacity and charging of railway infrastructure and safety certification.
S. 27. article 9 of the Act of December 4, 2006 relating to the use of railway infrastructure, as amended by the Act of January 26, 2010, is complemented by a third paragraph as follows: "to perform

the tests referred to in paragraph 2, the candidate must pay a fee to test vehicles used to carry out tests which covers the costs of the infrastructure manager to the infrastructure manager. The King determines the calculation rules and the terms of payment of the fee for the test. The King may delegate this authority to the Minister."
S. 28. in article 62 of the same Act, as amended by the Act of January 26, 2010, a paragraph 6 is inserted worded as follows: "§ § 6 6" The Narcotics Control decides on disputes submitted to it by the Manager of the rail infrastructure in the allocation of the minutes of delay in the context of the performance scheme referred to in article 24, paragraph 5".
CHAPTER 3. -Modification of the rail operating safety s. law of December 19, 2006 29. the present chapter partially transposes Directive 2004/49/EC of the European Parliament and of the Council of 29 April 2004 on safety on the railways and amending Council Directive 95/18/EC on the licensing of railway undertakings and Directive 2001/14/EC of the Council on the allocation of railway infrastructure capacity and charging of railway infrastructure and safety certification.
S. 30 section 10 of the Act of 19 December 2006 on the safety of rail operations, the words "within the federal public Service mobility and transport" are deleted.
TITLE 4. -Finance Chapter 1. -Taxes on income Section 1. -Amendments concerning natural persons art.
31 A section 12 of the 1992 income tax Code, amended by the law of 21 May 1996 and may 13, 1999, by the programme act of 27 December 2004 and the laws of December 27, 2005 and April 25, 2007, the following changes are made: 1 ° in paragraph 1, the words "Is exempt the cadastral income properties or parts of properties" are replaced by the words "are exempt income from property real estate or parts of real property in a European economic area Member State";
2 °, paragraph 2 is replaced by the following: "§ § 2 2" Without prejudice to the collection of property tax, revenues from real property in a Member State of the European economic area rented under a lease of career or a similar lease in another European economic area Member State, are exempt.
"This exemption also applies to income from real property in a Member State of the European economic area rented under a lease to farm on land or similar in another European economic area Member State lease providing for an initial period of occupation for a minimum of eighteen years."
S. 32. in article 25, 6 °, of the same Code, amended by the law of May 19, 1998 and December 27, 2004, the words "pursuant to articles 15 of the royal decree of October 2, 1996, of the Decree of 19 December 2002 of the Walloon Government and the Decree of June 13, 2003, from the Flemish Government, related to" are replaced by the words "in accordance with federal regulations and regional to".
S. 33. in article 28, paragraph 1, 3 °, a of the same Code, amended by the law of May 19, 1998 and December 27, 2004, the words "pursuant to articles 15 of the royal decree of October 2, 1996, of the Decree of 19 December 2002 of the Walloon Government and the Decree of June 13, 2003, from the Flemish Government, related to" are replaced by the words "in accordance with federal regulations and regional to".
S.
34 article 56 of the same Code, as amended by the law of 6 July 1994 and December 22, 1998, the following changes are made: 1 ° paragraph 2, 2 °, a, is replaced by the following: 'a) of Belgian credit institutions, approved in accordance with the law of 22 March 1993 supra, credit institutions governed by the law of another EEA Member State European , and authorized, in accordance with the law of 22 March 1993 supra, to carry out their activities on the Belgian territory, either by the establishment of a branch, or free delivery service, and other credit institutions governed by the law of another State member of the European economic area, approved as such in their State of origin in accordance with national provisions of that State transposing Directive 2006/48 / EC of the European Parliament and of the Council of 14 June 2006 on the access the activity of credit institutions and pursuit, and not assets on Belgian territory; ";
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 Rediscount and guarantee Institute";
4 ° paragraph 2, 2 °, d, is supplemented by the following: "or companies governed by the law of another Member State of the European economic area subject to similar legislation in force in another EEA Member State European;";
5 ° paragraph 2, 2 °, e, is replaced by the following: "e) corporations that are exclusive or main funding instalment sale approved in accordance with the law of 12 June 1991 on credit consumption and similar companies governed by the law of another Member State of the European economic area approved in this quality in their State of origin in accordance with national provisions of that State transposing the Directive 2008/48 / this of" European Parliament and of the Council of 23 April 2008 on consumer credit contracts and repealing Directive 87/102 / EC of the Council; ";
6 ° paragraph 2, 2 °, h, is replaced by the following: "h) Belgian insurance companies, approved in accordance with the law of 9 July 1975 on the control of insurance undertakings, insurance undertakings governed by the law of another State member of the European economic area, and authorized, pursuant to the law of 9 July 1975 supra, to carry out their activities on the Belgian territory , either by the establishment of a branch or free delivery service, and other insurance undertakings, of another State member of the European economic area, approved as such in their State of origin in accordance with national State transposing Directives accreditation of insurance undertakings, and not active on Belgian territory; ";
7 ° paragraph 2, 2 °, i, is replaced by the following: "i) the Société fédérale de Participations et investment and regional investment companies governed by the law of April 2, 1962, as well as those governed by the Flemish Decree of 7 May 2004 relating to the investment companies of the Flemish authorities;";
8 ° paragraph 2, 2 °, k, is repealed;
9 ° article is supplemented by a paragraph 3 as follows: "§ § 3 3" Paragraph 2, 2 °, do not apply to amounts paid to an institution with whom the debtor of money is directly or indirectly related to the meaning of article 11 of the Code of corporations or of a similar provision in force in another European economic area Member State."
S. 35A article 59, §§ 2 and 6, of the same Code, replaced by the law of 28 April 2003 and amended by the Act of 27 December 2006, the words "§ 1, ' shall each time be replaced by the words" § 1, paragraph 1 ".
S. 36. article 241 of the Code, as amended by the law of 6 July 1994, 14 July 1997, December 22, 1998, 22 December 2003 and November 16, 2004, is repealed.
S. 37A section 242 of the same Code, as amended by the laws of the July 28, 1992, 6 July 1994, 30 January 1996 and December 22, 2008, the following changes are made: 1 ° the introductory sentence of paragraph 1, paragraph 1, is replaced by the following: "§ 1." Are only deductible from the total amount of net revenues referred to in section 232, but excluding food pension referred to in article 104, 1 ° and 2 °, when the beneficiary of the annuity is not an inhabitant of the Kingdom, the expenditure referred to in title II, chapter II, section VI: ";
2 ° in paragraph 2, the words "in article 241 and" are repealed.
S. 38A article 248 of the Code, replaced by the law of 28 July 1992 and amended by the Royal Decrees of 20 July 2000 and 13 July 2001 and the law of May 4, 2007, December 22, 2008 and December 22, 2009, the following changes are made: 1 ° paragraph 1, paragraph 2, 1 °, b, is replaced by the following : "(b) to the remuneration collected due to the activity aboard a merchant ship by a seafarer who is not resident in a Member State of the European economic area and which is not included on the list referred to in article 1bis, paragraph 1, 1 °, of the law-decree of February 7, 1945 concerning social security for merchant sailors;";
2 ° in paragraph 2, the words "referred to in article 228, § 2, 8 ° and 9 °, k, excluding income referred to in section 232, paragraph 1, 2 °, (c)," are replaced by the words "referred to article 228, § 2, 8 ° and 9 °, k, excluding income referred to in section 232, paragraph 1, 2 °, c, either in article 229, paragraph 3".
S. 39A article 466 of the Code, as amended by the law of 20 December 1995, 10 August 2001 and December 22, 2009, the following changes are made: 1 ° in the introductory sentence of paragraph 1, the words "on the tax due to the State, i.e." shall be inserted between the words "are calculated" and the words "on the income tax of individuals".

2 ° article is supplemented by the following: "However, the amount determined in accordance with paragraph 1, shall be reduced by the proportion of tax relating to household income referred to in article 17, § 1, 1 ° and 2 °:-coming investments and investments in another State member of the European economic area;"
-who are cashed or collected abroad without the intervention of an intermediary established in Belgium;
-who are not professional character;
- and that are effectively taxed separately in application of article 171."
S. 40. in article 466bis of the Code, inserted by the law of December 13, 2002, "on natural persons tax that would be due in Belgium" shall be replaced by the words "on the tax due to the State which would be fixed".
S.
41. in article 468, paragraph 1, of the Code, the words "tax due to the State."
are replaced by the words 'calculation base determined in accordance with sections 466 and 466bis.'.
S.
42. article 514 of the same Code, as amended by the Act of 6 July 1994, is repealed.
S. 43. article 35 shall apply from the 2010 tax year.
Article 38, 1 ° is applicable to income paid or attributed as of 1 January 2010.
Articles 36 and 37, 38, 2 °, and 39-41 come into force from the 2011 tax year.
Article 34 is applicable to interest paid or attributed as of 1 January 2011.
By way of derogation from paragraph 4, article 56, § 2, 2 °, c, of the 1992 income tax Code, as it existed before its replacement by section 34, is applicable to interest paid or awarded to firms of capitalization governed by order No. royal, 43 December 15, 1934 as it existed prior to be repealed by the royal decree of 20 March 2007 on the implementation of section 27bis of royal decree No. 43 of 15 December 1934 on the control of capitalization companies in accordance with articles 3 and 4 of the Decree of 20 March 2007 supra and costs for ongoing operations at January 1, 2011.
By way of derogation from paragraph 4, article 56, § 2, 2 °, k, of the same Code, as it existed before be repealed by article 34, remains applicable to interest institutions referred to in the k and relating to ongoing operations at January 1, 2011.
Article 31 shall apply from the 2012 tax year.
Section 2. -Amendments concerning legal persons art. 44A article 202, § 2, of the 1992 income tax Code, replaced by the law of 24 December 2002 and amended by the laws of December 15, 2004, December 11, 2008 and 22 and December 23, 2009, the following changes are made: 1 ° in the introductory sentence of paragraph 1, the words "European Union" shall be replaced by the words 'the European economic area ,";
2 ° to the paragraph 1, 2 °, the words "which have the nature of financial assets and" are repealed;
3 ° paragraph (2) is repealed.
S.
45 article 205 of the same Code, as amended by the law of 28 July 1992, and of December 20, 1995, the royal decree of 20 December 1996, the laws of April 28, 2003, may 2, 2005, May 11, 2007, December 22, 2008 and December 21 and 23, 2009, the following amendments are made: 1 ° in paragraph 2 , paragraph 2, "by a subsidiary established in a Member State of the European Union." shall be replaced by the words "by a company established in a Member State of the EEA European, provided that the conditions laid down in article 202, § 2, paragraph 1, 1 ° and 2 °, are fulfilled.';
2 ° paragraph 2, paragraph 3, is repealed.
3 ° in operative 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 company referred to in § 2, paragraph 2," and "exercises of imposition subsequent." shall be replaced by the words "subsequent taxable periods.".
S.
46. in article 205ter of the Code, paragraph 7, inserted by the law of 22 June 2005, is replaced by the following: "§ § 7 7" For the purposes of paragraph 1, the head of credit institutions, insurance and stockbroking companies companies listed below, is meant by financial fixed assets consisting of shareholdings and other stocks and shares, stocks or shares which have the nature of financial assets, i.e.: 1 ° in the head of the credit institutions referred to in article 56 § 1, stocks and shares to be entered under item VII "Financial assets" such that this balance sheet position is described by the royal decree of 23 September 1992 on the annual accounts of credit institutions;
2 ° in the head of insurance undertakings referred to in article 56, § 2, 2 °, h: has) stocks and shares to be entered in item C.II. "Investments in affiliated enterprises and interests" of the balance sheet;
b) stocks and shares to be entered under item C.III. "Other financial investments" balance insofar as these stocks and shares have the nature of "other financial assets" under the heading IV.C.I. Article 95 of the royal decree of 30 January 2001 implementing the Code companies;
as such posts C.II. and C.III. balance sheet are described by the royal decree of 17 November 1994 on the annual accounts of insurance undertakings;
3 ° in the head of stockbroking companies referred to in article 47 of the law of 6 April 1995 on the status and control of the undertakings of investment, stocks and shares to be entered under item IV "Financial assets" such that this balance sheet position is described by the royal decree of 30 January 2001 implementing the companies Code."
S. 47. in article 214bis of the Code, inserted by the law of December 11, 2008, the following changes are made: 1 ° in the introductory sentence, the words "a European company or European cooperative society" are replaced by the words "a resident corporation";
2 ° to indent 2, the words "the European company or European cooperative society" are replaced by the words "resident corporation".
S. 48. in article 229, § 4, paragraph 10, of the same Code, inserted by the law of December 11, 2008 and amended by the law of December 22, 2009, the words "a European company or European cooperative society" are replaced by the words "a resident corporation".
S. 49. in article 240A, § 2, of the same Code, inserted by the law of December 11, 2008, the words "a European company or European cooperative society" are replaced by the words "a resident corporation".
S. 50A section 269 of the same Code, as last amended by the law of December 22, 2008, the following changes are made: 1 ° paragraph 3, (c), is supplemented by the words "as well as similar investment companies covered by article 130 of the Act";
2 ° in the introductory sentence to paragraph 3, (d), the words "a European economic area Member State resident" shall be inserted between the words "corporations" and the words "which are listed on a stock exchange" and the words "which fulfil the conditions referred to in article 201, paragraph 1, 1 °:" shall be replaced by the words "whose shares, representing a majority of the voting rights , are held in competition over half by one or more persons: ";
3 ° paragraph (3), d, is supplemented by a paragraph, as follows: "for the purposes of this point, investment companies which, in a Member State of the European economic area, meets the characteristics of a collective investment undertaking referred to in article 119 of the law of 20 July 2004, whose titles are held privately in accordance with analogous provisions of that Member State in relation to the public offering call are treated as private PRIVAK referred to in article 119 of the Act.
S. 51. article 519bis of the Code, inserted by the Act of 28 July 1992 and amended by the law of December 22, 1998, is repealed.
S. 52. articles 44 to 49 shall take effect January 1, 2011.
Section 3. — Amendment to s. income tax electronic reporting 53 article 308, § 3, paragraph 2, of the 1992 income tax Code, replaced by the programme law (I) of April 27, 2007 and amended by the law of May 4, 2010, the second indent is replaced by the following: "-taxpayers who in the electronic declaration referred to in article 307bis and relating to the previous tax year, have not opted to introduce their statement on the form referred to in article 307 for the subsequent tax year;".
S. 54. article 53 shall apply from the 2012 tax year.
Section 4. -Changes in the means of control of the arts administration 55. article 322 of the Code, including the current text form paragraph 1, shall be supplemented by the following paragraphs: "§ § 2 2"
When the administration has the investigation of one or several indices of tax evasion or where the administration intends to determine the taxable pursuant to rule 341, a Bank, Exchange, credit or savings institution is considered as a third party without restriction under the application of the provisions of paragraph 1.
Where appropriate, an officer of the grade of Director at least, designated for this purpose by the Minister of finance, may prescribe an officer of the rank of inspector at least claim with a Bank, foreign exchange, credit and savings institution any information that could be useful in determining the amount of the taxable income of the taxpayer.

The officer designated by the Minister may only grant permission: 1 ° after the officer leading the investigation has claimed during the investigation the information and data relating to accounts, through a request for information referred to in article 316, and stated clearly on this occasion that it may require the application of article 322, § 2, if the taxpayer conceals the information requested or if he refuses to communicate. The mission referred to in paragraph 2 may take courses only after the expiry of the period referred to in article 316;
2 ° after having found that the investigation involves a possible application of article 341 or that it has supplied one or more indices of tax evasion and that there are presumptions that the taxpayer conceals data on this subject from an institution referred to in paragraph 2 or refuses to communicate itself.
§
3. Any Bank, Exchange, credit and savings institution shall communicate the following data to a central point of contact maintained by the National Bank of Belgium: the identity of customers and the numbers of their accounts and contracts.
When the officer designated by the Minister, referred to in paragraph 2, paragraph 3, noted that the investigation referred to in paragraph 2, revealed one or more indices of tax evasion, it can request central contact point the data available for this taxpayer.
The King determines the mode of operation of the central point of contact.
§
4. Paragraphs 2 and 3 shall also apply where a foreign State requires information: 1 ° or in the case referred to in article 338, § 5;
2 ° is in accordance with the provisions relating to the exchange of information contained in a the double taxation agreement which is applicable or another international agreement guaranteeing reciprocity.
The request of the foreign State is equated to an index referred to in paragraph 2. In this case, the officer designated by the Minister grants, by way of derogation from paragraph 2, the authorization on the basis of the request of the foreign State."
S. 56. in the same Code, it is inserted an article 333/1 as follows: "article
333/1. § 1. In the case referred to in article 322, § 2, the administration informs the taxpayer in writing of the indices of tax fraud justifying a request for information from a financial institution. This notification shall be effected by registered delivery to post simultaneously to send the above information request.
Paragraph 1 does not apply when the rights of the Treasury are in peril. The notification occurs if any post factum by registered delivery to mail, no later than 30 days after the sending of the request for information referred to in paragraph 1.
§ 2. The IRS provides once a year to the Minister a report containing, inter alia, the following information: 1 ° the number of times that, under article 318, paragraph 2, a survey was conducted with financial institutions and data were used for the imposition of their clients;
2 ° the number of times that pursuant to Section 322, § 2, an investigation was conducted and the data requested with financial institutions;
3 ° indices concrete, divided into categories, by which the persons referred to in article 322, § 2, paragraph 2, allowed themselves to be guided in their decision to grant an authorization;
4 ° the number of decisions positive and negative of the directors;
5 ° an overall assessment, both technically and legally, by the way has conducted the procedure according to article 322, §§ 2 to 4.
This report is published by the Minister of finance and transmitted to the House of representatives."
S. 57. articles 55 and 56 come into force July 1, 2011.
Section 5. -Confirmation of decrees on withholding tax article 58 are confirmed with effect from the date of their respective commencement: 1. the royal decree of 22 June 2009 amending, for withholding, order royal/CIR 92;
2. the royal decree of 3 December 2009 amending, for withholding, order royal/CIR 92;
3. the royal decree of 10 January 2010 amending, in withholding, order royal/CIR 92;
4. the royal decree of 6 April 2010 amending, in withholding, order royal/CIR 92;
5. the royal decree of 2 July 2010 amending, in withholding, order royal/CIR 92;
6. the royal decree of 1 December 2010 for withholding tax, amending order royal/CIR 92.
S. 59. section 58 comes into force the day of the publication of this Act in the Moniteur belge.
CHAPTER 2. -The value added tax on art. 60. in the text Dutch article 1, § 11, paragraph 1, 1 °, of the Code of tax on the value added, inserted by the law of November 26, 2009, "gedeelte van een Gemeenschap verricht passagiersvervoer binnen" shall be replaced by the words "in de Gemeenschap verricht gedeelte van een passagiersvervoer".
S. 61. in the Dutch text of article 33, paragraph 2, introductory sentence, of the same Code, replaced by the programme act of 27 December 2006, the words "zoals die en artikel 32 is bepaald" are replaced by the words "zoals die en artikel 32 is bepaald Indian".
CHAPTER 3. -Registration fees and rights of succession Section 1st. -Rights of recording arts. 62. the article 631 of the Code of registration fees, mortgage and registry, the following changes are made: has) in the paragraph 1, the 3rd is replaced by the following: "(3° avoir fait agréé un représentant responsable établi en Belgique, qui assume, solidairement avec lui, l'exécution de ses obligations fiscales s'il est: a) a natural person and has his domicile outside the European economic area;"
(b) a legal person without establishment in Belgium and whose headquarters is established outside the European economic area. ';
(b) article is supplemented by the following: "professionals not referred to in paragraph 1, 3 °, can accept a representative established in Belgium, which assumes, jointly and severally with the professional execution of the tax obligations of the latter."
S. 63. in article 69, paragraph 1, of the Code, the words "living abroad" are replaced by the words "referred to in article 631, paragraph 1, 3 °, the withdrawal of its approval or event leading to his inability to act as representative".
Section 2. -Rights of succession article 64. in the first book, chapter X, of the Code of inheritance, the title of section II is replaced by the following: "Heir living outside the European economic area".
S. 65. at article 94 of the same Code, amended by the law of 22 December 1989 and by the Act of 17 April 2002, the following changes are made: 1 ° in the paragraph 1, the words "living abroad" are replaced by the words 'living outside the European economic area';
2 ° in paragraph 2, the words 'abroad' shall be replaced by the words 'the person resident outside the European economic area';
3 ° in paragraph 4, the words "living abroad" are replaced by the words "living outside of the European economic area".
S. 66. at article 95 of the Code inserted by the Decree-Law of May 4, 1940, the following changes are made: 1 ° in the paragraph 1, the words "living abroad" are replaced by the words 'living outside the European economic area';
2 ° in paragraph 2, the words "living abroad" are replaced by the words "living outside of the European economic area".
CHAPTER 4. -Various changes in customs and Excise s.
67. in chapter I, Section 2, of the General Act on Customs and Excise of 18 July 1977, it is inserted an article 3/1, as follows: "article 3/1. Taking account of the amount of the duties and excise duties occurs by record in the electronic database of the single Office of customs and Excise or the accounting records of the administration."
S.
68. in the same Act, it is inserted an article 212/1, as follows: "article 212/1. § 1. Prior to the taking of an adverse ruling, the official referred to in article 212, paragraph 1, shall notify in writing the person or persons to whom the decision be targeted the grounds on which it intends to base the adverse decision.
§
2. The person to whom the communication is made has a period of 30 days calendar of the third working day following the date of dispatch of the communication to express its views in writing. If this person does not give his point of view within that period, it is considered to have waived the right to express his point of view.
§ 3. The decision will be made as soon as point of view written by the person to whom the decision is intended is received and, if it is negative, the reasons for which it was not required to account developed arguments will be mentioned.
If no response is received within the period referred to in paragraph 2, the decision is made at the expiry of this period."
S. 69. article 213 of the same Act, replaced by the law of June 30, 2000, is replaced by the following: 'article 213. the discovery of reasons for a negative decision and the right of administrative appeal shall not apply to decisions taken pursuant to article 263"
S. 70. in article 214 of the Act be replaced by the law of 30 June 2000, "from the date of shipment of the impugned decision" shall be replaced by the words

"as of the third working day following the date of mailing of the decision impugned".
S.
71. article 212/1 of the Act, as inserted by section 68 of this Act, is applicable to decisions from the first day of the third month following that of the publication of this Act in the Moniteur belge.
S. 72. article 43 of Act of 22 December 2009 on the general arrangements for excise duty is replaced as follows: "article 43. in the situations and conditions laid down by the King, the declaration of release for consumption to specify the particulars to be included as well as the documents to be contained, is made on a paper report, either through an electronic form prepared using a computerized system. The King also establishes the procedures to be followed in case of unavailability of said computerized system."
CHAPTER 5. -Amendments to the law of 1 April 2007 on insurance against damage caused by terrorism article 73 article 2 of Act of 1 April 2007 on insurance against damage caused by terrorism, the following changes are made: 1 ° to the paragraph 1, the word "and" inserted between the words "traffic" and "operation" is replaced by the word "or";
2 ° to paragraph 2, the words "maritime vehicles risks" are replaced by the words "civil liability of maritime vehicles".
S.
74. in the Dutch version, in article 7, § 1, paragraph 1, last sentence of the Act, the word "mooie" is inserted before the word "schadevergoeding".
S.
75. in article 11, paragraph 1, of the Act, the first sentence is supplemented by the words "or to the next anniversary date of the taking of courses contract, if the contract is not due annually".
S. 76. articles 2, 6, 7 and 8 of the law of April 1, 2007 on insurance against damage caused by terrorism are interpreted in the sense that they are mandatory and directly applicable: 1 ° to contracts of insurance in progress which already cover damage caused by terrorism;
2 ° to ongoing insurance contracts covering damage caused by terrorism from the determined date in article 11 of the aforementioned Act;
3 ° as well as insurance contracts covering damage caused by terrorism entered into after the entry into force of the Act provided that these contracts are entered into with persons referred to in article 4, § 1, first sentence, of the Act.
CHAPTER 6. -Creation of a fund "SHAPE-areas" art. 77 § 1. It is created within the federal public Service finance a fund "SHAPE – fields" relating to the provision of the buildings necessary for the accommodation of members attached to the Supreme Headquarters Allied Powers Europe "SHAPE", which represents a fund within the meaning of article 62 of the law of 22 May 2003 on the organisation of the budget and accounts of the federal State hereinafter referred to as 'the Fund'.
§ 2. The Fund provides rental development, maintenance, renovation of existing housing, reconstruction thereof, the construction of new housing and all operations that relate to its mission.
§ 3. In the table annexed to the organic law of 27 December 1990 establishing the budget, amended by the law of 24 December 1993, section 18 - finance, is supplemented as follows: "description of the organic budget Fund: 18-X funds 'SHAPE – fields" relating to the provision of the buildings necessary for the accommodation of members attached to the Supreme Headquarters of the allied powers in Europe "SHAPE". "
Nature of assigned revenue: rents and other products resulting from the provision of the buildings of the Village SHAPE and the balance of the account of the accounting of the 'SHAPE-fields' Subcommittee which is paid into the Fund.
"Nature of authorized expenses: the costs of staff and operation of any kind, the investments necessary to ensuring the rental, maintenance, renovation of existing housing, reconstruction thereof, the construction of new housing and all operations that relate to its mission."
CHAPTER 7. -Changes of the 1992 income tax Code relating to registration as a contractor and the use of the business number assigned by the Crossroads Bank of enterprises as a fiscal number of identification articles 78. in article 101, § 2, paragraph 3, a, of the 1992 income tax Code, inserted by the royal decree of 20 December 1996, the words "justified by an invoice, provided that these works are carried out in the alienated property between the date of acquisition, first occupation or rental and the date of alienation by a person who, at the time of the conclusion of the contract of enterprise" ", is registered as a contractor in accordance with section 401;" are replaced by the words "which, as far as these works are carried out in the alienated property between the date of acquisition, first occupation or rental and the date of disposition, are provided and billed for this purpose;".
S. 79. in article 14525, paragraph 3, 4 °, of the same Code, inserted by the programme law of 8 April 2003, the words "carried out by a person who, at the time of the conclusion of the contract of enterprise, is registered as a contractor in accordance with article 401" are replaced by the words "provided and billed to the taxpayer.".
S.
80. in article 14530, paragraph 3, 3 °, of the same Code, inserted by the programme law (I) of 27 December 2006, the words "carried out by a person who, at the time of the conclusion of the contract of enterprise, is registered as a contractor in accordance with article 401." are replaced by the words "provided and billed to the taxpayer.".
S. 81. at article 314 of the Code, amended by the acts of 28 December 1992 and 6 July 1994, the following changes are made: 1 ° 1st paragraph is replaced by the following provision: "§ 1."
Administration des contributions directes assigns a tax identification number to taxpayers subject to the taxes referred to in article 1.
For individuals, this tax number matches their identification number in the national register of natural persons.
When individuals have a business number assigned by the Crossroads Bank for enterprises, this number is also used as fiscal number of identification for everything concerning their business activity.
The tax identification number of legal persons corresponds to their business number assigned by the Crossroads Bank for enterprises.
The tax identification number of natural persons and legal persons who have no business number is assigned and used according to the rules laid down by the King. ";
2 ° in paragraph 2, the following changes are made: a) the words "referred to the § 1, paragraph 2," shall be inserted between the words "Identification of natural persons tax number" and the words "may be used";
(b) paragraph 2 is supplemented by the following paragraph: "the business of natural persons and legal persons number can be used to the conditions and for the purposes determined by the law of 16 January 2003 on the establishment of a crossroad Bank of companies, modernisation of the commercial register, creation of ATM-sized Chartered and containing various provisions.";
3 ° in the introductory sentence of paragraph 3, paragraph 1, the words "In addition to using laid down in § 2, the tax identification number of natural persons can be used" shall be replaced by the words "in addition use provided for in § 2, paragraph 1, the tax identification number of natural persons referred to the § 1, paragraph 2, may be used";
4 ° in operative paragraph 5, the words "§§ 2 to 4" shall be replaced by the words "§ 2, paragraph 1, and §§ 3 and 4";
5 ° in operative paragraph 6, paragraph 1, the introductory phrase is replaced by the following: "§ § 6 6" Without prejudice to the rules relating to the compulsory use of the business number, are subject to the obligation to reproduce the tax identification number of natural persons: "."
S. 82. article 408 of the 1992 income tax Code, replaced by the royal decree of 26 December 1998, is supplemented by the words "or judicial reorganisation procedure.".
S.
83. articles 78 to 80 are applicable to the work carried out from January 1, 2011.
Section 81 comes into force on January 1, 2012.
CHAPTER 8. -Modification of Code of criminal procedure art. 84. in article 216bis of the Code of criminal procedure, as last amended by the Act of April 10, 2003, the following changes are made: 1 ° 1st paragraph, paragraph 1, is replaced by the following: "§ 1." Where the Prosecutor considers, for a contravention, misdemeanour or a likely crime punishment by application, articles 1 and 2 of the law of October 4, 1867, extenuating circumstances must require that a fine or a fine with confiscation, it may invite the suspect to pay a sum of money determined service public federal Finance. ";
2 ° paragraph 1, paragraph 2, is replaced by the following: "the Attorney of the King fixed the modalities and the time for payment and precise, in space and in time, the facts for which he proposed the payment. This period is at least fifteen days and three months. The Prosecutor may extend this time when warranted by special circumstances, or curtail it if the suspect consents.
The proposal

and the decision of extension interrupt the prescription of public action. ";
3 ° in the paragraph 1, paragraph 3, the words ", or be less than ten euros plus additional decimated" are replaced by the words "and must be proportional to the seriousness of the offence".
4 ° paragraph 1, paragraph 5, shall be replaced by the following: "the Prosecutor of the King invites the perpetrator liable or capable of confiscation to abandon, in a time set, goods or patrimonial benefits seized or, if they are not seized, to the place fixed.";
5 ° in subsection 1, paragraph 7, the words "Administration tax on value added and registration and domains" are replaced by the words "service federal public finance";
6 °, paragraph 2 is replaced by the following: "§ § 2 2" The option granted to the Prosecutor in paragraph 1 may also be exercised where the investigating judge is already responsible for instructing or when the tribunal or the Court is already seized of the fact, if the suspect, the accused or the accused manifest willingness to repair the damage caused to another, provided that no judgment or judgment is reached that has acquired force of res judicata. The initiative may also emanate from King's attorney.
Where appropriate, the Prosecutor is communicate the repressive folder by the investigating judge, which may deliver an opinion on the status of the statement.
Either at the request of the suspect, or ex officio, the Attorney for the King, if it considers that this paragraph can be applied, inform the suspect, victim and their lawyers they can take knowledge of the repressive record, provided that they have not yet been able to do so.
The Prosecutor of the King fixed the day, time and place of the convening of the suspect, the accused or the accused and the victim and their lawyers, he explains his intention and tells the facts, as described in time and in space, to which the payment of the sum of money will relate.
It fixes the amount of the sum of money and costs and indicates which objects or patrimonial benefits to abandon or remitted, as specified in paragraph 1.
It sets the time within which the suspect, the accused or the accused and the victim may conclude an agreement on the importance of the damage caused and compensation.
If the above parties reached an agreement, they notify the Prosecutor of the King, which actera agreement in minutes.
In accordance with paragraph 1, public action turns off the head of the author who will be accepted and observed the transaction proposed by the Prosecutor of the King. However, the transaction does not affect prosecution against the other authors, sponsors or accomplices, or the actions of the victims in their regard. Sentenced persons of the head of the same offence are severally to refunds and damages and, without prejudice to article 50, paragraph 3, of the penal Code, the payment of legal costs, even if the author has accepted the transaction is already released.
When a transaction is executed in a pending case and public action was not yet the subject of a judgment or a judgment passed by res judicata, the Prosecutor or the Attorney general at the Court of appeal or the Court of labour, as the case may be, forthwith inform officially the police court, the Criminal Court and the Court of appeal entered and where appropriate, the Court of Cassation.
At the request of the Prosecutor, the competent judge finds the extinction of public action on the part of the author who has accepted and observed the proposal.
If not agree to record by the Attorney of the King, the documents prepared and communications made during the consultation cannot be used to load of the author in a procedure criminal, civil, administrative, arbitration or any other procedure to resolve conflicts and they do not qualify as evidence, even as extrajudicial confession. ";
7 °, paragraph 3 is replaced by the following: "§ § 3 3" The right provided for in paragraphs 1 and 2 also, belongs to the same facts, the listener of labour, the federal prosecutor and the Attorney general in degree of appeal and, for persons referred to in articles 479 and 483 of the Code of criminal procedure, the public prosecutor at the Court of appeal. ";
8 ° in paragraph 4, the last sentence is amended as follows: "in this case, the payment of the sum of money by the author constitute an irrebuttable presumption of his fault.";
9 °, paragraph 5 is replaced by the following: "§ § 5 5" The applications referred to in this article are by ordinary mail. ';
10 ° article is supplemented by a paragraph 6, as follows: "§ § 6 6" The transaction as described above is not applicable to offences on which it can be compromised in accordance with article 263 of the royal decree of 18 July 1977 on the coordination of the General provisions relating to customs and Excise.
"For tax or social offences which allowed to evade taxes or social security contributions, the transaction is possible that after the payment of taxes or social security contributions evaded whose author is liable, including interest, and with the agreement of the administration tax or social."
TITLE 5.
-Interior single chapter. -Amendment of the Act of 21 December 1998 on safety at football matches s. 85. in article 30 of the Act of 21 December 1998 concerning safety at football matches, amended by law of 10 March 2003, 27 December 2004 and 25 April 2007, the phrase "After the expiry of that period, interest on arrears, equal to the legal interest rate, is due." is repealed.
TITLE 6. -Employment chapter 1. -Intervention fund of occupational diseases in the costs of trainees s. health monitoring
86. the funds of occupational diseases takes examined trainee, one third of the amount referred to in article 13quater, § 1, 2 °, of the royal decree of 27 March 1998 concerning external services for prevention and protection at work at its expense, to reimburse students compulsory health monitoring benefits, referred to in article 7 of the royal decree of 21 September 2004 on the protection of the trainees that the external service for prevention and protection at work of educational institutions have provided between 1 September 2005 and 1 January 2010.
This allowance is paid under the conditions and in the manner laid down in implementation of article 6, 8 °, laws with respect to the repair of the damage resulting from occupational diseases coordinated June 3, 1970.
CHAPTER 2. -Accidents at work - aggravated risks art. 87. paragraph 6 of article 49bis of the Act of 10 April 1971 on accidents at work, inserted by the law of July 13, 2006, is complemented by a 9 °, as follows: "9 ° the terms and conditions under which a claim may be filed with the Committee of management of the Fund, as well as the conditions under which this complaint suspends the recovery of the fixed contribution of prevention."
S.
88. article 87 comes into force the day of the publication of this Act in the Moniteur belge.
TITLE 7. -Social Affairs chapter 1. -Legal basis for the collection of the special compensatory employer contribution relative to the conventional retirement 01/01/2009-31/03/2010 art. 89. in article 148 of the Act of 27 December 2006 by the various (I) provisions, replaced by the law of 27 April 2007, paragraph 2 is replaced by the following: ' by way of derogation from the provisions of paragraph 1, articles 114 and 115 produce their effects on 1 January 2007 and articles 116, 1 ° to 3 °, 121, 122, 125 to 146 " , 7 °, 8 ° and 18 ° shall take effect on 1 January 2009 "."
S. 90. article 78 of the law of December 30, 2009, relating to the various provisions is replaced by the following: 'article
78. This chapter is effective April 1, 2010, with the exception of article 62, which takes effect January 1, 2009."
S. 91. This chapter enter into force the day of the publication of this Act in the Moniteur belge.
CHAPTER 2.
-Amendment of article 30 bis of the law of June 27, 1969, revising the Decree-Law of 28 December 1944 on social security for workers s. 92. article 30bis, § 11, of the law of June 27, 1969, revising the Decree-Law of 28 December 1944 on social security for workers, replaced by the programme law of 27 April 2007 and amended by the law of December 27, 2007, is supplemented by the words "or judicial reorganisation procedure.".
CHAPTER 3. -Solidarity contribution vehicle of company compensation lump sum s. 93. in article 38, § 3quater, 10 °, of the law of 29 June 1981 laying down the General principles of social security for workers, a written paragraph as follows is inserted between paragraph 5 and paragraph 6: "the King shall determine the conditions in which the collector organization of social security contributions may grant to the employer exemption or reduction of the lump ", provided that the employer is not in one of the situations described in article 38, § 3octies, paragraph 1."
S.
94. This chapter enter into force the day of the publication of this Act in the Moniteur belge.
Promulgate this Act, order that it be under the seal of the State and published by le Moniteur.
Given to Brussels, April 14, 2011.
ALBERT by the King: the Prime Minister, Y. LETERME

The Minister of finance, D. REYNDERS the Minister for Social Affairs, Ms. L. ONKELINX the Minister of employment, Ms. J. MILQUET. the Minister of Justice, S.
CLERCK the Minister for enterprise, V. VAN QUICKENBORNE, Minister of the Interior, Ms. A. TURTELBOOM. the Secretary of State for mobility, E. SCHOUPPE sealed with the seal of the State: the Minister of Justice, S. DE CLERCK _ Note (1) records 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 meeting and transmitted to the Senate.
017: Erratum.
Full report: March 16, 2011.
The Senate documents: 5 - 869 - 2010/2011: No. 1: project referred by the Senate.
No. 2: amendments.
Our 3-6: reports.
No. 7: Text corrected by the commissions.
No. 8: amendments.
No. 9: Decision not to amend.
Annals of the Senate: March 31, 2011.