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29 DECEMBER 2010. - An Act to amend the Value Added Tax Code (1)

ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
Article 1^er. This Act regulates a matter referred to in Article 78 of the Constitution.
Art. 2. This Act transposes section 3 of Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC with respect to the place of services, in part the Council Directive 2009/69/EC of 25 June 2009 amending Directive 2006/112/EC on the common value-added tax system with respect to import tax evasion and Council Directive 2009/162/EU of 22 December 2009 amending various provisions of Directive 2006/112/ It also ensures a more precise transposition of Article 140 (b) of Directive 2006/112/EC.
Art. 3. In Article 1^er§ 6 of the Value-Added Tax Code, inserted by the Act of 28 December 1992 and amended by the Acts of 1^er April 2009 and 26 November 2009, the 4th is replaced by the following:
"4° "products subject to access": energy products, alcohol and alcoholic beverages and manufactured tobacco as defined by the existing Community provisions, with the exception of the gas supplied via a natural gas system located in the territory of the Community or any network connected to such a system. »
Art. 4. In article 12bis, paragraph 2, of the same Code, inserted by the law of 28 December 1992 and amended by the Royal Decree of 22 December 1995 and the law of 5 December 2004, the 8th is replaced by the following:
"8° the delivery of gas via a natural gas system located in the territory of the Community or any network connected to such a system, the delivery of electricity or the delivery of heat or cold via the heating or cooling networks, under the conditions specified in Article 15, § 2, paragraph 2, 4°. "
Art. 5. In Article 15, § 2, paragraph 2, of the same Code, replaced by the Act of 28 December 1992 and amended by the Royal Decree of 29 December 1992 and the Law of 5 December 2004, the 4th is replaced by the following:
"4° in the case of gas deliveries via a natural gas system located in the territory of the Community or any network connected to such a system, electricity deliveries or heat or cold deliveries via heating or cooling networks:
(a) where the purchaser has established the seat of his economic activity or a permanent establishment for which the goods are delivered or, in the absence of such a seat or permanent establishment, the place of his or her home or habitual residence, where that purchaser is a subject whose main activity, with respect to the purchase of gas, electricity, heat or cold, is to be negligible for the sale of such goods and
(b) where the purchaser actually uses and consumes these goods in respect of deliveries not referred to in (a). Where all or part of the goods is not actually consumed by that buyer, such unconsumed property is deemed to have been used and consumed at the place where it has established the seat of its economic activity or has a permanent establishment for which the goods are delivered. In the absence of such a permanent seat or establishment, it is deemed to have used and consumed such property in the place where it has its home or habitually resides. "
Art. 6. In Article 19, § 1^er, of the same Code, replaced by the law of 28 December 1992 and amended by the law-programme of 27 December 2006, the words "good furniture" are replaced by the words "other than property referred to in Article 45, § 1^erQuiet.
Art. 7. In article 21, § 3, of the same Code, replaced by the law of 26 November 2009, the 3rd is replaced by the following:
"3° where the event or activity actually takes place when the service consists in giving access to cultural, artistic, sporting, scientific, educational, entertainment or similar events, such as fairs and exhibitions, as well as the services of services that are incidental to this access; "
Art. 8. In article 21bis, § 2, 10°, of the same Code, inserted by the law of 26 November 2009, the h) is replaced by the following:
"(h) the provision of access to a natural gas system located in the territory of the Community or a network connected to such a system, the electricity system or heating or cooling networks, or the transport or distribution through these systems or networks, and the provision of other services that are directly linked to it; "
Art. 9. Article 25ter, § 1^er, paragraph 2, of the same Code, inserted by the Act of 28 December 1992, replaced by the Royal Decree of 29 December 1992 and amended by the Royal Decrees of 23 December 1994, 20 July 2000 and the Act of 26 November 2009, the following amendments are made:
(a) 1° is repealed;
(b) at 2°, in the introductory sentence, the words "of goods other than those under 1° or" are repealed.
Art. 10. Article 40, § 1^er, of the same Code, replaced by the Act of 28 December 1992 and amended by the Royal Decree of 22 December 1995 and the Act of 5 December 2004, the following amendments are made:
(a) at 1°, the d) is replaced by the following:
"(d) of goods shipped or transported from a third territory or from a third country to a Member State other than Belgium, in the case where the delivery of such goods, carried out by the person in the head of whom the payment of the tax due for importation may or must be made under section 52, § 1^er, paragraph 2, is exempted in accordance with Article 39 bis; »;
(b) a 2°bis is inserted as follows:
"2°bis the intra-community acquisitions of goods that have been transferred to another Member State and return to Belgium in the same state; »;
(c) the 3° is replaced by the following:
"3° imports of gas through a natural gas system or any network connected to such a system or introduced from a gas carrier ship into a natural gas system or a network of gas pipelines upstream, electricity or heat or cold via heating or cooling networks when the person in the head of whom the tax due for importation may or must be paid, acquired these goods under the conditions provided for in Article 15, §2. »
Art. 11. In section 42, § 3, of the same Code, replaced by the Act of 28 December 1992, paragraph 1^er is replaced by the following:
Ҥ3. Are exempt from the tax:
1° deliveries, intra-community acquisitions, imports of goods and services in diplomatic and consular relations;
2° deliveries, intra-community acquisitions, imports of movable goods and services, excluding real estate work, made, for the personal use of diplomatic, administrative and technical personnel, career consular officials and consular employees attached to the missions and posts referred to in 1°;
3° deliveries, intra-community acquisitions, imports of goods and services to the European Community, the European Atomic Energy Community, the European Central Bank, the European Investment Bank or the organizations created by the Communities to which the protocol of 8 April 1965 applies on the privileges and immunities of the European Communities, within the limits and conditions established by this protocol and the agreements relating to its implementation
4° deliveries, intra-community acquisitions, imports of goods and services, other than those referred to in the 3°, for international bodies and officials belonging to these bodies, to the extent that the exemption is provided for by a convention to which Belgium is a party;
5° deliveries, intra-community acquisitions, imports of goods and services performed either for the official use of forces of foreign States parties to the North Atlantic Treaty or the accompanying civilian element, or for the supply of their messes and canteens, to the extent that these forces are assigned to the joint defence effort;
6° deliveries, intra-community acquisitions of goods and services rendered to another Member State and intended for the forces of any State Party to the North Atlantic Treaty, other than the Member State of destination itself, for the official use of these forces or the accompanying civilian element, or for the supply of their mess and canteens, to the extent that these forces are assigned to the common defence;
7° deliveries, intra-community acquisitions, imports of goods and services to the bodies responsible for the construction, construction and maintenance of cemeteries, burials and memorials of the members of their armed forces who died in time of war and buried in Belgian territory;
8° deliveries, intra-community acquisitions, imports of goods and services to the North Atlantic Assembly and members of the International Secretariat of that Assembly, to the extent that the exemption is provided by the Act of 14 August 1974 concerning the status in Belgium of the North Atlantic Assembly;
9° deliveries, intra-community acquisitions and gold imports made to central banks;
10° deliveries of goods acquired by accredited bodies that export them outside the Community as part of their humanitarian, charitable or educational activities. »
Art. 12. In section 45 of the same Code, replaced by the Act of 28 December 1992 and amended by the Royal Decrees of 23 December 1994, 28 December 1999, 30 December 1999 and the Programme Law of 27 December 2005, a paragraph 1 is inserted.^erwhich read:
« § 1^erQuiet. In respect of immovable property by nature and other investment goods and services subject to review under section 48, § 2 that are part of the property of the enterprise of the subject and that are used both for the needs of its economic activity and for its private needs or for the private needs of its personnel or, more generally for purposes other than its economic activity, the subject to such services shall not deduct the greed tax »
Art. 13. This Act comes into force on 1^er January 2011.
Given at Châteauneuf-de-Grasse, December 29, 2010.
ALBERT
By the King:
Deputy Prime Minister and Minister of Finance,
D. REYNDERS
Seal of the state seal:
Minister of Justice,
S. DE CLERCK
____
Note
(1) 2010-2011 session.
House of Representatives.
Documents. - Bill, 53-0645 - No. 1. - Report made on behalf of the commission, 53-0645 - No. 2. - Text adopted in plenary and transmitted to the Senate, 53-0645 - No. 3.
Full report. - 16 December 2010.
Senate.
Documents. - Project referred to by the Senate, 5-612 - No. 1. - Report made on behalf of the Commission, 5-612 - No. 2. - Decision not to amend, 5-612 - No. 3.