belgiquelex.be - Carrefour Bank of Legislation

21 DECEMBER 2009. - Tax and Other Act (1)

ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
CHAPTER 1^er. - General provision
Article 1^er. This Act regulates a matter referred to in Article 78 of the Constitution.
CHAPTER 2. - Income tax
Section 1^re. - Amendments to physical persons
Art. 2. Article 145³² of the Income Tax Code 1992, inserted by the Act of 1^er June 2008, is replaced by the following:
“Art. 145³². § 1^er. In the event of the subscription of nominal shares issued by an approved development fund, as referred to in the Act of 1^er June 2008 establishing a tax reduction for participations in the form of shares in microfinance development funds in developing countries and setting conditions for accreditation as a development fund, a tax reduction is granted for amounts paid during the taxable period for their acquisition.
Payments must actually amount to a minimum of EUR 250.
The tax reduction is granted to the following conditions and conditions:
1° the shares shall, except in case of death, remain in the possession of the subscriber for at least 60 months without interruption;
2° in the event of a transfer during the 60-month period, the new owner is not entitled to a tax reduction;
3° in the event of death of the subscriber, the previously obtained tax reduction is maintained;
4° the subscriber produces the document referred to in paragraph 3 in support of its tax return to the physical person.
The tax reduction is equal to 5 p.c. of payments actually made, with a maximum of EUR 210 per taxable period.
Each spouse is entitled to a reduction if the shares are issued to his or her own name.
§ 2. Where the condition referred to in paragraph 1^er, paragraph 2, 1°, was not observed for one of the years following the year of payment because the subscriber sold the shares within 60 months of their acquisition, the income tax for that year is increased by an amount equal to as many times a sixtieth of the tax reduction actually obtained in accordance with paragraph 1^erthat there remain whole months until the expiry of the 60-month period.
§ 3. Each approved development fund shall annually prepare a document and send a copy of it to the subscriber and another to the tax service to which it depends, by March 31 of the taxation year, and shall:
- for the year of acquisition: the amounts entitled to the reduction and the amount of the reduction to be applied, as well as the confirmation that the shares are still in possession of the subscriber on December 31 of the year concerned;
- for the year of death of the subscriber: the amount attributed to the eligible persons;
- for the expiration year of the 60-month period: as the case may be, the confirmation that the shares have remained in possession of the subscriber until the end of the period, or have been disposed of before the expiry of the period with mention of the unexpired months that come into account for the calculation of the resumption of the reduction;
- for the year of the assignment: when it takes place in a year preceding the year of the expiration of the 60-month period the number of unexpired months that come into account for the calculation of the recovery of the reduction. »
Art. 3. Article 154, § 2, paragraph 1^erthe same Code, replaced by the Act of 17 May 2007 and amended by the Programme Act of 8 June 2008 and by the Act of 22 December 2008, the following amendments are made:
1° in 1°, the words "that can be attributed after the first twelve months of complete unemployment" are inserted between the words "legal unemployment allowance" and the words ", not included";
2° the 2° is replaced by the following:
"2° of unemployment benefits and that the amount of these benefits does not exceed the maximum amount of the legal unemployment benefit that can be allocated during the first twelve months of complete unemployment; »;
3° in the 3°, the words "that can be attributed after the first twelve months of complete unemployment" are inserted between the words "legal unemployment allowance" and the words ", in this not included".
Art. 4. Section 178 of the Code, as amended by the Acts of 28 December 1992 and 30 March 1994, by the Royal Decrees of 20 December 1996, 20 July 2000 and 13 July 2001, and by the Acts of 10 August 2001, 21 June 2002, 27 December 2004, 25 April 2007, 8 June 2008, 22 December 2008 and 27 March 2009, is supplemented by a paragraph 7 as follows:
“§ 7. The application of this Article shall not result in an amount less than that of the previous year, except for the provisions referred to in paragraphs 4 and 6. »
Art. 5. Section 64 of the Act of 10 August 2001 on the Tax Reform of Physical Persons is repealed.
Art. 6. Sections 3 and 5 apply from the 2010 taxation year.
Section 2 applies to amounts paid from 1^er January 2010.
Section 4 comes into force on 1^er January 2010.
Section 2. - Amendments to legal persons
Art. 7. In section 194ter of the same Code, replaced by the Act of 22 December 2003 and amended by the Acts of 17 May 2004 and of 3 December 2006, the following amendments are made:
(a) Paragraph 1^erParagraph 1^er, 1°, is replaced by the following:
"1° Eligible production company: the Belgian resident corporation or establishment of a taxpayer referred to in section 227, 2°, other than a television broadcasting undertaking or a company related to Belgian or foreign television broadcasting undertakings, whose main purpose is the development and production of audiovisual works; »;
(b) Paragraph 1^erParagraph 1^er, 2°, is replaced by the following:
"2° framework agreement for the production of an eligible work: the basic agreement concluded, as the case may be, between an eligible production company, on the one hand, and one or more resident corporations and/or one or more taxpayers referred to in section 227, 2°, on the other hand, for the financing of the production of a work eligible for exemption from taxable profits; »;
(c) Paragraph 1^erParagraph 1^er, 3°, is replaced by the following:
« 3° Eligible work :
- a Belgian audiovisual work, such as a film of fiction, documentary or animation, intended for a cinematographic operation, a telefilm of long fiction, a television series of animation, series destined for children and young people, namely series of fiction with educational, cultural and informative content for a target group of children and young people from 0 to 16 years old, a television programme of documentary, which is approved by the competent services
- for which the production and operating expenses, carried out in Belgium within a maximum period of 18 months from the date of conclusion of the framework convention for the production of this work, amount to a minimum of 150 p.c. of the total sums allocated in principle, other than in the form of loans, to the execution of a framework agreement in the exemption of profits in accordance with paragraph 2; »;
(d) in paragraph 1^erParagraph 1^er4°, the words "approved work" are replaced by the words "eligible work";
(e) in paragraph 1^er, paragraph 2, the words "in the preceding paragraph" are replaced by the words "in paragraph 1^er, 4°" and in the Dutch text, the words "vennootschap voor de productie" are replaced by the word "productievennootschap";
(f) in paragraph 1^er, paragraph 3, the words "in the preceding paragraph" are replaced by the words "in paragraph 2" and in the Dutch-speaking text, the words "vennootschap voor de productie" are replaced by the word "productievennootschap";
(g) in paragraph 2, paragraph 1^er, the words "other than a resident audiovisual production company and that a television broadcasting company" are replaced by the words "other than an eligible production company or a television broadcasting company" and the words "an authorized Belgian audiovisual work" are replaced by the words "an eligible work";
(h) in paragraph 2, paragraph 2, the words "audiovisual work" are replaced by the words "eligible work";
(i) in paragraph 3, paragraph 1^er, the word "immunity" is replaced by the word "exempt" and the word "immunized" is replaced by the word "exempted";
(j) in paragraph 3, paragraph 2, the word "immunity" is replaced by the words "exemption" and the words "in the preceding paragraph" are replaced by the words "in paragraph 1^er";
(k) in paragraph 3, paragraph 3, the words "is received" are replaced by the words "is sent by the resident corporation or the Belgian establishment of a taxpayer referred to in section 227, 2°, who claims the exemption referred to in paragraph 2, to its tax service, provided that such shipment takes place within 4 years of the conclusion of the framework agreement";
(l) in the introductory sentence of paragraph 4, paragraph 1^er, the word "immunity" is replaced by the word "exempt";
(m) in paragraph 4, paragraph 1^er, 1° and 2°, the word "received" is replaced each time by the word "sent" and the word "immunized" is replaced each time by the word "exempted";
(n) in paragraph 4, paragraph 1^er, 3°, the words "audiovisual work" are replaced each time by the words "eligible work";
(o) in paragraph 4, paragraph 1^er4°, the words "authorised Belgian audiovisual work" are replaced by the words "eligible work";
(p) in paragraph 4, paragraph 1^er, 6°, the words "authorised Belgian audiovisual work" are replaced by the words "eligible work" and the words "1^er dash of "are repealed;
(q) paragraph 4, paragraph 1^er, 7°, is replaced by the following:
"7° the company that claims the maintenance of the exemption submits a document by which the tax service on which the production company of the eligible work depends attests at the latest within four years of the conclusion of the framework convention, on the one hand, the respect for terms of expenditure in Belgium in accordance with paragraph 1^erParagraph 1^er, 3° and 4°, by this production company for the purposes provided for by the framework convention, as well as the conditions and ceilings provided for in 4° and 5°, and on the other hand, that the company which claims the grant and maintenance of the exemption has effectively paid the amounts referred to in paragraph 2, paragraph 1^erto the production company within eighteen months beginning on the date of conclusion of this framework agreement; »;
(r) in paragraph 4, paragraph 1^er8°, the words "resident society of audiovisual production" are replaced by the words "society of production";
(s) in paragraph 4, paragraph 2, the words "audiovisual work" are replaced by the words "eligible work" and the word "immunized" is replaced by the word "exempt";
(t) in paragraph 4bis, the words "sent received" are replaced by the words "sent sent" and the words "were received. are replaced by the words "was sent by the Belgian resident corporation or establishment of a taxpayer referred to in section 227, 2°, who claims the exemption referred to in paragraph 2, to its tax service. ";
(u) in the introductory sentence of paragraph 5, the words "audiovisual work" are replaced by the words "eligible work";
(v) in paragraph 5, 1°, the words "resident society of audiovisual production" are replaced by the words "society of production";
(w) in paragraph 5, 4°, the words "accredited audiovisual work" are replaced by the words "eligible work";
(x) Paragraph 5, 5°, is replaced by the following:
"5° the budget of the expenses required by this work, distinguishing:
- the share of the production company;
- the share financed by the Belgian resident corporations or establishments of a taxpayer referred to in section 227, 2°, who are jointly participating in the framework agreement and who claim the exemption referred to in paragraph 2;
- the share funded by other participants in the framework agreement who claim or not the exemption referred to in paragraph 2; »;
(y) in paragraph 5, 7°, the words "resident company of production" are replaced by the words "production society";
(z) in the introductory sentence of paragraph 5, 8°, the words "resident company of production" are replaced by the words "production society";
(aa) in paragraph 5, 8°, second dash, the words "authorised Belgian audiovisual work" are replaced by the words "eligible work";
(ab) in paragraph 6, paragraph 1^erthe words "audiovisual works" are replaced by the words "eligible works";
(ac) in paragraph 6, paragraph 2, the words "audiovisual work" are replaced by the words "eligible work".
Art. 8. 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 and 22 December 2008, is supplemented by a paragraph 3, which reads as follows:
“§3. Revenues, up to 95 p.c. of their amount, referred to in Article 202, § 1^er, 1° and 3°, allocated or assigned by a subsidiary corporation referred to in paragraph 2, paragraph 3, and established in a Member State of the European Union, which could not be deducted may be deferred on subsequent taxation exercises. »
Art. 9. Sections 7 and 8 come into force on 1^er January 2010.
Section 3. - Miscellaneous provision
Art. 10. Article 3 of the law of 1^er June 2008 establishing a tax reduction for participation in shares in microfinance development funds in developing countries and setting conditions for accreditation as a development fund, the following amendments are made:
1° paragraph 1^er, 1°, is replaced by the following:
"1° having adopted the legal form of Belgian law or a right in force within the European Economic Area of a cooperative society. »;
2° paragraph 1^er is supplemented by the following:
"5° be established in the European Economic Area. »
Paragraph 3 is replaced by the following:
“§3. Development funds are approved by the Minister of Finance, on the advice of the Banking, Financial and Insurance Commission, with respect to the conditions referred to in paragraph 1^er, 1° to 3°, and on the advice of the Minister who has development cooperation in his powers, with regard to the conditions referred to in paragraph 1^er, 3° and 4. »;
4° it is supplemented by a paragraph 4 which reads as follows:
“Paragraph 4, The Minister of Finance may, if the Development Fund no longer meets one of the conditions mentioned above, withdraw its approval. »
Art. 11. Section 10 comes into force on 1^er January 2010.
Section 4. - Special provisions
Professional accounting
Art. 12. Article 385, paragraph 1^er and 2 of the Act of 24 December 2002 and section 275³§ 1^erParagraph 1^er and 2 inserted in the Income Tax Code 1992 by section 106 of the Act of 23 December 2005 and amended by the Acts of 27 December 2006, 8 June 2008, 24 July 2008 and 27 March 2009 are interpreted in that the institutions referred to in these provisions cannot affect the funds released by the waiver of the obligation to pay for the reduction of the cost of research that gave rise to the aforementioned exemption.
Art. 13. Article 275³§ 1^erParagraph 1^er the Income Tax Code 1992, as set out in section 106 of the Act of 23 December 2005 and amended by the Acts of 27 December 2006, 24 July 2008 and 27 March 2009, is supplemented as follows:
"The institutions referred to in this paragraph do not affect the amounts that they are not required to pay under this section to the funding of the research that resulted in the exemption from the obligation to pay. »
Art. 14. Article 275³§ 1^er, paragraph 2 of the Income Tax Code 1992, as set out in section 106 of the Act of 23 December 2005 and amended by the Act of 8 June 2008, is supplemented as follows:
"The institutions referred to in this paragraph do not affect the amounts that they are not required to pay under this section to the funding of the research that resulted in the exemption from the obligation to pay. »
CHAPTER 3. - Amendments to the Savings Directive
Art. 15. In section 19bis of the Income Tax Code 1992, as amended by the Act of 27 December 2005, the following amendments are made:
1° in paragraph 1^er, paragraph 4, the words "Article 3, § 1^er, 7°, a), of the law of 17 May 2004 referred to above, are replaced by the words "Article 2, § 1^er, 3°, a), of the Royal Decree of 27 September 2009 of the execution of Article 338bis, § 2 of the Income Tax Code 1992";
2° in paragraph 1^er, paragraph 5, the words "Article 3, § 1^er, 7°, (a), of the law of 17 May 2004 referred to above, excluding those referred to in Article 6 of the same law" are replaced by the words "Article 2, § 1^er, 3°, (a) of the royal decree of 27 September 2009 referred to above, excluding those referred to in Article 2, § 5 of the same order";
3° in paragraph 1^er, paragraph 6, the words "Article 3, § 1^er4, of the law of 17 May 2004 referred to above, are replaced by the words "Article 2, § 1^er6° of the royal decree of 27 September 2009 referred to above";
4° in paragraph 2, paragraph 1^erthe words "Article 3, § 1^er, 7°, a), of the law of 17 May 2004 referred to above, are replaced by the words "Article 2, § 1^er, 3°, a) of the Royal Decree of 27 September 2009 referred to above".
Art. 16. In section 261, paragraph 1^er2°bis is replaced by the following:
"2°bis By derogation from 1° and 2°, and in respect of the interests referred to in Article 19bis by the paying agent referred to in Article 2, § 1^er, 2°, of the Royal Decree of 27 September 2009 of execution of Article 338bis, § 2 of the Income Tax Code 1992. »
Art. 17. In section 338bis of the same Code, as amended by the Act of 20 June 2005, the following amendments are made:
1° in paragraph 1^erthe words "the law of 17 May 2004 transposing into Belgian law" and the words "and amending the Income Tax Code 1992 in respect of movable pre-payment" are repealed;
2° in paragraph 2, paragraph 1^er, the words "or in one of the dependent or associated territories with which reciprocity obligations exist" are inserted between the words "another member state" and "the payor agent provides";
Paragraphs 3 and 4 are repealed.
Art. 18. Sections 15 to 17 come into force on 1^er January 2010.
CHAPTER 4. - Cases
Art. 19. Section 419, (i), (iii) * other companies, (a) and (b) of the Program Act of 27 December 2004 is replaced by the following:
" - excise fee: EUR 0 per MWh (higher heat capacity);
- special excise fee: EUR 0 per MWh (higher heat capacity);
- energy contribution: EUR 0.9889 per MWh (higher heat capacity);".
Art. 20. Section 19 comes into force on 1^er January 2010.
CHAPTER 5. - Amendments to various criminal provisions
Customs and Access
Section 1^re. - Amendments to the General Law
of 18 July 1977
Art. 21. In Article 114, § 1^er, from the General Customs and Access Act of 18 July 1977, replaced by the Act of 27 December 1993, the words "a fine equal to double the rights" are replaced by the words "a fine between one and two times the rights" and the words "This fine is equal to the value of the goods" are replaced by the words "This fine is understood between half the value and the total value of the goods".
Art. 22. In article 115, § 2, of the same law, replaced by the law of 27 December 1993, the words "a fine equal to double the rights" are replaced by the words "a fine between one and two times the rights", and the words "This fine is equal to the value of the goods" are replaced by the words "This fine is understood between half the value of the goods and the total value of the goods".
Art. 23. In section 165 of the Act, amended by the Act of 27 December 1993, the words "a fine equal to double the rights" are replaced by the words "a fine between one and two times the rights".
Art. 24. In article 202, § 2, of the same law, replaced by the law of 22 December 1989, the words "a fine equal to the tenfold of rights" are replaced by the words "a fine between five and ten times the rights".
Art. 25. In section 204, § 4, of the same law, the words "a fine equal to twice the entry rights" are replaced by the words "a fine between one and two times the entry rights", and the words "or equal to its value" are replaced by the words "or understood between half the value and the total value of the vehicle".
Art. 26. In section 221 of the Act, the following amendments are made:
1° in paragraph 1^er, the words "a fine equal to the sum of rights" are replaced by the words "a fine between five and ten times the rights";
2° in paragraph 2, the words "equal to twice their value" are replaced by the words "includes between one and two times their value".
Art. 27. In Article 231, § 2, of the same Law, the words "a fine equal to the value of the goods" are replaced by the words "a fine between half the value of the goods and the total value of the goods".
Art. 28. In section 232, paragraph 1^er, from the same law, restored by the law of 27 December 1993, the words "a fine equal to twice the amounts to be awarded" are replaced by the words "a fine between one and two times the amounts to be awarded".
Art. 29. In section 234 of the same law, the words "a fine equal to the sextuple of entry and excise rights" are replaced by the words "a fine between three and six times the entry and excise rights".
Art. 30. In Article 235, § 1^er, of the same law, the words "a fine equal to the tenfold of rights and accesses" are replaced by the words "a fine between five and ten times the rights and accesses".
Art. 31. In article 236, § 2, of the same law, as amended by the law of 22 December 1989, the words "a fine equal to the sum of the sum" are replaced by the words "a fine between five and ten times the sum".
Art. 32. In section 239 of the Act, replaced by the Act of 22 December 1989, the following amendments are made:
1° in paragraph 1^er, the words "a fine equal to the tenfold of the charge due" are replaced by the words "a fine between five and ten times the charge due".
2° in paragraph 2, the words "reduced to double the due excise" are replaced by the words "comprises between one and two times the due excise".
Art. 33. In article 241, § 3, of the same law, the words "a fine equal to the tenfold of rights and access" are replaced by the words "a fine between five and ten times the rights and accesses".
Art. 34. In article 242, § 2, of the same law, the words "a fine equal to the amount of double rights" are replaced by the words "a fine between one and two times the rights".
Art. 35. In section 256, paragraph 1^er, in the same law, the words "a fine equal to the tenfold of fraudulent rights" are replaced by the words "a fine between five and ten times the fraudulent rights".
Art. 36. In Article 257, § 1^er, of the same law, as amended by the law of 27 December 1993, the words "of payment of the value of the goods" are replaced by the words "of payment of an amount between half the value of the goods and the total value of the goods".
Art. 37. In the same Act, an article 281-2 is inserted.
"Art. 281-2. The provisions of Book 1 of the Penal Code, including section 85, with the exception of section 68, are applicable to the offences provided for in this Act and special customs and accise laws. »
Section 2. - Amendments to the ordinary law of 16 July 1993
to complete the federal structure of the state
Art. 38. In article 395, paragraph 1^er, from the ordinary law of 16 July 1993 to complete the federal structure of the State, replaced by the law of 22 December 2003, the words "a fine equal to 10 times the amount of the ecotax" are replaced by the words "a fine between five and ten times the amount of the ecotax".
Art. 39. In section 396 of the Act, replaced by the Act of 22 December 2003, the words "a fine equal to 10 times the amount of the ecotax" are replaced by the words "a fine between five and ten times the amount of the ecotax".
Section 3. - Amendment of the Act of 13 February 1995
relative to the excise regime of coffee
Art. 40. In Article 5, paragraph 1^er, of the Act of 13 February 1995 on the Excise Regime of Coffee, the words "a fine equal to the tenfold of fraudulent rights" are replaced by the words "a fine between five and ten times the fraudulent rights".
Section 4. - Amendment of the Act of 13 February 1995
relative to the excise regime for non-alcoholic beverages
Art. 41. In Article 5, § 1^er, of the Act of 13 February 1995 on the Excise of Non-Alcoholic Beverages, the words "a fine equal to the amount of fraudulent rights" are replaced by the words "a fine between five and ten times the fraudulent rights".
Section 5. - Amendment of the Act of 3 April 1997
on the tax system of manufactured tobacco
Art. 42. In article 13, paragraph 1^er, of the Act of 3 April 1997 on the tax system of manufactured tobacco, the words "a fine equal to the tenfold of the rights elected" are replaced by the words "a fine between five and ten times the rights elected".
Section 6. - Amendments to the Act of 10 June 1997 relating to the general regime, detention, traffic and control of goods subject to access
Art. 43. Article 39, paragraph 1^er, as follows, is inserted in place of former article 39, paragraph 1^er, partially annulled by Constitutional Court decision No. 140/2008 of 30 October 2008, in the Law of 10 June 1997 on the General Regime, Detention, Movement and Control of Products subject to Access:
"Any violation of the provisions of this Act which has the effect of making the charge payable shall be punished by a fine of between five and ten times the charge at stake with a minimum of EUR 250. »
Art. 44. In section 40 of the same law, the words "a fine equal to the tenfold of the excise" are replaced by the words "a fine between five and ten times the excise".
Section 7. - Amendment of the law of 7 January 1998 concerning the structure and rates of excise rights on alcohol and alcoholic beverages
Art. 45. In article 27, paragraph 1^er, of the law of 7 January 1998 concerning the structure and rates of excise rights on alcohol and alcoholic beverages, the words "a fine equal to the tenfold of the rights elected" are replaced by the words "a fine between five and ten times the rights elected".
Section 8. - Amendment of the Programme Law of 27 December 2004
Art. 46. In section 436, paragraph 1^er, from the program law of 27 December 2004, the words "a fine equal to the height of the excise" are replaced by the words "a fine between five and ten times the excise".
CHAPTER 6. - Amendment to Chapter V of the Act of 24 July 2008 on various provisions (I)
Art. 47. In the Act of 24 July 2008 on various provisions (I), article 28/1 is inserted, as follows:
"Art. 28/1. The securities of the dormant accounts, whose value is zero at the time it is calculated in accordance with the provisions that the King makes pursuant to article 28, paragraph 2, shall not be transferred to the Fund and no information shall be provided to it.
Products denominated in currencies of securities are converted to euro by the Fund or its agent. The proceeds of conversion, reduced conversion fees, shall be deposited with the Fund in accordance with section 41.
The Fund shall sell or remove any securities whose unit value is less than 1 euro at the time it is calculated in accordance with the provisions of Article 28, paragraph 2.
The transferred securities are sold by the Fund or its agent when the total value of the securities deposited on the transferred dormant account is less than 1,000 euros or its currency equivalent. The proceeds of the sale shall be converted to a euro if applicable, and deposited in the Fund in accordance with section 41 after deduction of costs. »
CHAPTER 7. - Abolition of the Belgo-Congolese Fund for Amortization and Management and Transfer of Rights and Obligations to the Federal State
Art. 48. 1^er January 2010, the Fonds belgo-congolais d'amortissement et de gestion, hereinafter referred to as the Fund, is dissolved and the Fund's Executive Director is designated liquidator. The general rules of common law are applied to liquidation.
Art. 49. The accounts closed at the closing date of the Fund ' s liquidation must be submitted by the Fund to the Minister of Finance and the Minister of Foreign Affairs for approval within one month of the liquidation.
The Fund is deleted on the day of the publication of the notice to the Belgian Monitor by the aforementioned Ministers, in the opinion that they have approved the accounts referred to in paragraph 1^er. This notice shall be issued no later than three months after the date of the closure of the Fund and reproduces this paragraph.
Art. 50. 1^er July 2010, all duties, property, rights and obligations are transferred to the federal state. This transfer is fully enforceable to third parties.
The closing of the liquidation is set at 1^er July 2010.
Art. 51. The terms of reference of the trustees of the Fund are terminated at the date of the Fund ' s deletion.
Art. 52. This chapter comes into force on 1^er January 2010.
CHAPTER 8. - Code of Taxes Similar to Income Tax Exchange of Vehicle Registration Data
Art. 53. In article 2, paragraph 1^er, from the Tax Code assimilated to income taxes, replaced by the Royal Decree of 29 March 1994 and amended by the laws of 22 December 1998, 4 May 1999, 8 April 2003 and 10 August 2005, the words "323, 327," are inserted between the word "307," and the word "337".
Art. 54. Section 34 of the same Code, repealed by the Act of 25 January 1999, is reinstated in the following wording:
“Art. 34. The Vehicle Registration Directorate ensures that the data required for tax determination are made available to the administration electronically. »
Art. 55. Section 35 of the same Code, repealed by the Act of 25 January 1999, is reinstated in the following wording:
“Art. 35. The administration may charge the approved bodies for the technical control of motor vehicles to:
1° the identification of specific technical data during the technical auto control, provided that they are necessary for tax determination;
2° the communication of the data referred to in point 1° to the Directorate for the Registration of Vehicles. »
Art. 56. In article 36bis, paragraph 1^er, from the same Code, the words ", except articles 34 and 35," are inserted between the words "VIII and X" and the words "are not applicable".
Art. 57. In article 95 of the same Code, the words "34, 35," are inserted between the word "articles" and the word "37."
Art. 58. Sections 53 to 57 come into force from the 2009 taxation year.
Promulgation of this law, let us order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 21 December 2009.
ALBERT
By the King:
Minister of Finance,
D. REYNDERS
Minister of Development Cooperation,
Ch. MICHEL
Seal of the state seal:
Minister of Justice,
S. DE CLERCK
Note
(1) 2008-2009 session:
House of Representatives.
Documents. - Bill, 52-2310/1. - Amendments, 52-2310/2. - Report made on behalf of the commission, 52-2310/3. - Text adopted by the Commission, 52-2310/4. - Amendment submitted after the report was filed, 52-2310/5. - Text adopted in plenary and transmitted to the Senate, 52-2310/6.
Full report. - 15 December 2009
Senate.
Documents. - Project referred to by the Senate, 4-1554/1.