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26 NOVEMBER 2009 - An Act to amend the Value Added Tax Code

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 the Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC with respect to the place of service benefits and in part the Council Directive 2008/9/EC of 12 February 2008 defining the terms of the reimbursement of the value-added tax, as provided for in Directive 2006/112/EC, in favour of those who are not established in the Member State of the refund, but in another Member State and Directive 2008/112/EC
Art. 3. Article 1^erthe Value-Added Tax Code, as amended by the Act of 28 December 1992, the Royal Decrees of 7 August 1995, 22 December 1995, 28 December 1999 and 30 December 1999, the Programme Act of 2 August 2002, the Act of 17 June 2004, the Programme Law of 20 July 2006 and the Act of 27 December 2006, the following amendments are made:
(a) in paragraph 6, the first paragraph shall be replaced by the following:
"1° "Intracommunal transport of goods": any transport of goods whose place of departure and place of arrival are located in the territories of two different Member States;";
(b) the article is supplemented by paragraph 11, as follows:
“§ 11. For the application of articles 15, § 2, paragraph 2, 3, 21, § 3, 6° and 21bis, § 2, 8°, are considered as:
1° "part of a passenger transport carried out within the Community": the part of a transport carried out, without a stop outside the Community, between the place of departure and the place of arrival of the passenger transport;
2° "the place of departure of a passenger transport": the first point of boarding of passengers planned within the Community, if applicable after port of call outside the Community;
3° "Place of arrival of a passenger transport": the last landing point, for passengers who have boarded the Community, planned inside the Community, if any before port of call outside the Community.
In the case of a return journey, the return journey is considered a separate transport. »
Art. 4. In Article 15, § 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1992 and amended by the Royal Decree of 29 December 1992 and the Act of 5 December 2004, paragraphs 3 and 4 are repealed.
Art. 5. Article 18, § 1^er, paragraph 2, 16°, of the same Code, inserted by the Act of 22 April 2003, is supplemented by the following sentence:
"When the service provider and the licensee communicate by e-mail, it does not in itself mean that this service is a service provided electronically. »
Art. 6. In Article 19bis of the same Code, inserted by the Programme Law of 27 April 2007, the words "of a service as defined in Article 21, § 3, 7°" are replaced by the words "of services other than those described in Article 21, § 3,".
Art. 7. Section 21, of the same Code, replaced by the Act of 28 December 1992 and amended by the Royal Decrees of 22 December 1995, 27 May 1997 and 28 December 1999, the Acts of 22 April 2003 and 5 December 2004 and the Programme Law of 27 December 2006, is replaced by the following:
“Art. 21. § 1^er. For the purposes of this section and section 21bis, "substantiated" means the person referred to in section 4, the subject person who also carries out activities or carries out operations that are not considered to be transactions referred to in section 2, and the non-substantiated legal person that is identified in the V.A.
§ 2. The place of service benefits provided to a taxpayer acting as such is the place where that taxpayer established the seat of its economic activity. However, if these services are provided to a permanent establishment of the subject located in a place other than the place where it established the seat of its economic activity, the place of service delivery is the place where this permanent establishment is located. In the absence of such a seat or permanent establishment, the place of service provision is where the subject person who benefits from such benefits has his or her home or habitual residence.
§ 3. By derogation from paragraph 2, the place of service delivery shall be deemed to be:
1° to the place where the property is located when it is a service provision relating to a building property by nature. These include real estate work, services under Article 18, § 1^er, paragraphs 2, 8° to 10° or 15°, those whose purpose is the right to use a real property, the benefits of experts and real estate agents or services that tend to prepare, coordinate or monitor the execution of real estate work;
2° to the place where the transport is carried out according to the distances travelled, when the purpose of the service is to transport persons;
3° where the manifestation or activity actually takes place:
(a) where the service is to provide access to cultural, artistic, sporting, scientific, educational, entertainment or similar events, such as fairs and exhibitions, as well as services to this access;
(b) where the purpose of the service is cultural, artistic, sporting, scientific, educational, entertainment or similar activities, such as fairs and exhibitions, including the services of the organizers of such activities, as well as the services provided by the organizers of such activities;
4° where the delivery of services is materially performed when the purpose of the service is to provide restaurant and catering services, with the exception of those that are carried out materially on board vessels, aircraft or trains during the part of a passenger transport carried out within the Community;
5° where the means of transport is actually made available to the lessee when the purpose of the service is a short-term rental of a means of transport.
"Short-term rental" means the continued possession or use of the means of transport for a period not exceeding thirty days, and in the case of a means of maritime transport, for a period not exceeding non-ante days;
6° at the place of departure of the passenger transport where the service is intended for restaurant or catering services that are carried out materially on board ships, aircraft or trains during the part of the carriage carried out within the Community.
§ 4. In order to avoid double taxation or non-taxation or competition distortions, the King may, for the services provided in paragraphs 2 and 3, 5° or for some of them:
1° consider the place of service delivery which, under this section, is located in Belgium, as if located outside the Community, when the actual use or operation of the service is carried out outside the Community;
2° consider the place of service delivery which, under this section, is located outside the Community, as if it were located in Belgium, when the actual use or operation of the service is carried out in Belgium. »
Art. 8. In the same Code, an article 21bis is inserted as follows:
"Art. 21bis. § 1^er. The place of service benefits provided to a non-subscriber is the place where the provider established the seat of its economic activity. However, if these benefits are made from the stable establishment of the service provider, which is established in a place other than the location where it has established the seat of its economic activity, the location of these services is the place where this permanent establishment is located. In the absence of such a permanent location or establishment, the location of such services is where the provider has his or her home or habitual residence.
§ 2. Derogation from paragraph 1^erthe place of service delivery is deemed to be:
1° to the place where the property is located when it is a service provision relating to a building property by nature. These include real estate work, services under Article 18, § 1^er, paragraphs 2, 8° to 10° or 15°, those whose purpose is the right to use a real property, the benefits of experts and real estate agents or services that tend to prepare, coordinate or monitor the execution of real estate work;
2° to the place where the transport is carried out according to the distances travelled, when the purpose of the service is to transport persons;
3° where the transport is carried out according to the distances travelled, where the purpose of the service is to transport goods, other than the intra-community transport of goods;
4° at the place of departure of the carriage of goods when it is an intra-communal transport of goods;
5° where the manifestation or activity actually takes place:
(a) where the service is to provide access to cultural, artistic, sporting, scientific, educational, entertainment or similar events, such as fairs and exhibitions, as well as services to this access;
(b) where the purpose of the service is cultural, artistic, sporting, scientific, educational, entertainment or similar activities, such as fairs and exhibitions, including the services of the organizers of such activities, as well as the services provided by the organizers of such activities;
6° where service delivery is materially executed:
(a) where the purpose of the service is to provide restaurant and catering services, with the exception of those that are carried out materially on board vessels, aircraft or trains during the part of a passenger transportation within the Community;
(b) the purpose of an incidental transportation service, such as loading, unloading, handling and similar activities;
(c) where the purpose of the assessment or work is to deal with tangible property;
7° where the means of transport is actually made available to the lessee when the purpose of the service is a short-term rental of a means of transport.
"Short-term rental" means the continued possession or use of the means of transport for a period not exceeding thirty days, and in the case of a means of maritime transport, for a period not exceeding non-ante days;
8° at the place of departure of the passenger transport where the service is intended for restaurant or catering services that are carried out materially on board ships, aircraft or trains during the part of the carriage carried out within the Community;
9° at the place where the service owner is established or has his or her home or habitual residence, where the purpose of the service is to provide services electronically to a licensee established in Belgium, by a conditioner who has established the seat of his or her economic activity or has a permanent establishment from which the service delivery is provided outside the Community or, in the absence of such a seat or permanent establishment, has his or her domicile or residence;
10° at the place where the service provider is established or has his or her home or habitual residence when the service is rendered to a lessee who is established or has his or her home or habitual residence outside the Community and provided that the benefit is:
(a) assignments and concessions of copyrights, patents, licensing rights, trademarks and trade marks, and other similar rights;
(b) advertising;
(c) the services of advisors, engineers, study offices, lawyers, accounting experts and other similar services, as well as data processing and information provision;
(d) obligations not to exercise, in whole or in part, a professional activity or a right referred to in (a);
(e) banking, financial and insurance transactions, including reinsurance transactions, except for the rental of safes;
(f) provision of staff;
(g) the rental of tangible property, with the exception of any means of transport;
(h) the provision of access to natural gas and electricity distribution systems, as well as transportation or transmission services through these systems, and the provision of other services that are directly linked to them;
(i) telecommunications services;
(j) broadcasting and television services;
(k) Electronic services;
11° in Belgium, when it comes to telecommunications, broadcasting and television services used or actually operated in the country that a service provider operating outside the Community provides to a lessee who is established in Belgium or has his home or habitual residence;
12° instead of the main operation when it comes to the intervention of an intermediary outside the conditions of Article 13, § 2.
§ 3. In order to avoid double taxation or non-taxation or competition distortions, the King may, for the services provided in subsections 1^er, 2, 7° and 10°, (a) to (j), or for some of them:
1° consider the place of service delivery which, under this section, is located in Belgium, as if located outside the Community, when the actual use or operation of the service is carried out outside the Community;
2° consider the place of service delivery which, under this section, is located outside the Community, as if it were located in Belgium, when the actual use or operation of the service is carried out in Belgium. »
Art. 9. In the same Code, an article 21ter is inserted as follows:
"Art. 21ter. By derogation from sections 21 and 21bis, the provision of services referred to in Article 18, § 2, paragraph 2, shall be deemed to be in the place where the travel agency established the seat of its economic activity or a permanent establishment from which it provided this service. »
Art. 10. In section 22, of the same Code, replaced by the Act of 28 December 1992 and amended by the Royal Decree of 27 May 1997 and the Act of 28 January 2004, the following amendments are made:
(a) Paragraph 1^er is supplemented by a paragraph that reads as follows:
"However, where a continuous service delivery over a period of more than one year does not result in counts or payments during that period and the tax is payable by the service licensee under section 51, § 2, paragraph 1^er, 1°, service delivery is considered perfect at the end of each calendar year, as long as it is not terminated. »;
(b) Paragraph 2 is replaced by the following:
Ҥ2. The tax becomes payable when the service delivery is perfect.
Derogation from paragraph 1^er, where the price is charged or paid, in whole or in part, before that time, the tax becomes payable, as the case may be, at the time the invoice is issued or at the time of receipt, on the basis of the amount charged or cashed.
However, this exemption does not apply in the event of a billing for service benefits for which the tax is payable by the licensee under section 51, § 2, paragraph 1^er1°. »
Art. 11. Article 25ter, § 1^er, paragraph 2, of the same Code, replaced by the Royal Decree of 29 December 1992 and amended by the Royal Decree of 20 July 2000, the following amendments are made:
(a) at 2°, paragraph 4 is replaced by the following:
"Subscribers referred to in Articles 56, § 2 and 57 and those to whom a T.V.A. identification number was assigned in accordance with Article 50 § 1^erParagraph 1^er, 4° or 5°, and § 2, are presumed to have exercised the above option as soon as they communicate to a supplier their number to make an intra-community acquisition of goods;"
(b) at 3°, (d), the words "article 51, § 2, 2°" are replaced by the words "article 51, § 2, paragraph 1^erTwo.
Art. 12. In Article 39, § 2, of the same Code, replaced by the Royal Decree of 29 December 1992, the following amendments are made:
(a) in the 1st, the words "in Belgium" are inserted between the words "to be placed" and the words "under one of the regimes";
b) in the second, the words "in Belgium" are inserted between the words "who are" and the words "under one of the regimes".
Art. 13. In Article 39quater, § 1^erParagraph 1^er, 3°, of the same Code, inserted by the Royal Decree of 22 December 1995, the words "in Belgium" are inserted between the words "or who are" and the words "under the regime".
Art. 14. In section 40 of the same Code, replaced by the Act of 28 December 1992 and amended by the Royal Decrees of 22 December 1995 and 10 November 1996 and the Act of 5 December 2004, the following amendments are made:
(a) in paragraph 2, 2°, the words "that were placed, upon entry into the Community, under one of the regimes referred to in Article 23, §§ 4 and 5" are replaced by the words "that are in Belgium under one of the regimes referred to in Article 23, §§ 4 and 5";
(b) Paragraph 3 is replaced by the following:
“§3. The King sets out the conditions to be observed to benefit from the exemptions referred to in paragraphs 1^er and 2 may derogate from Article 21bis. For imports referred to in paragraph 1^er, 1°, b) and 2°, It may limit the exemption or, in order to avoid competition distortions, exclude it. »
Art. 15. Section 41 of the Code, replaced by the Act of 28 December 1992 and amended by the Royal Decrees of 7 March 1994, 22 December 1995, 10 November 1996 and 28 December 1999, is replaced by the following:
"Art. 41. § 1^er. Are exempt from the tax:
1° the shipping of persons; international air transport of persons; the carriage of baggage and motor vehicles, accompanied by passengers in the case of transport referred to in this 1°;
2° benefits of services relating to the importation of goods whose value is included in the import tax base in Belgium or another Member State;
3° services that are directly related to the export of goods outside the Community, from Belgium or from another Member State;
4° the services that are directly related to the goods that benefit:
(a) in Belgium of a regime referred to in Article 23, §§ 4 and 5, or of a warehouse regime other than customs;
(b) in another Member State of a regime equivalent to one of the regimes referred to in (a);
5° services that are directly related to transactions that are exempted from the tax under section 39, § 2, 1°;
6° the intra-community transport of goods to or from the islands which make up the autonomous regions of the Azores and Madeira and the incidental services to these transport.
These include the application of paragraph 1^er, 3° to 5°, the services provided for:
1° transport of goods;
2° loading, unloading, transshipment and pumping of goods;
3° the weighing, measurement and gauge of goods;
4° packaging, rpacking and unpacking of goods;
5° the handling, arranging and disarring of goods;
6° control, expertise and receipt of goods;
7° protection of property against weather, flight, fire and other risks of loss or destruction;
8° the storage and custody of goods;
9° the completion of the formalities for import, export outside the Community or transit and which are prescribed in accordance with a Community provision.
§ 2. Exempt from the tax, the benefits of brokers and agents who do not act under the conditions of section 13, § 2, when these brokers and agents intervene in:
(a) deliveries of goods or services located outside the Community;
(b) deliveries of goods or services exempted under sections 39, 39quater, 40, 41 and 42;
(c) deliveries of goods or services that are located in another Member State and are exempted in that Member State under a national provision transposing articles 146 to 152 of Directive 2006/112/EC.
§ 3. The King shall determine the conditions of application of this article. »
Art. 16. Section 50 of the same Code, replaced by the Act of 7 March 2002 and amended by the Program Act of 27 April 2007, is replaced by the following:
"Art. 50. § 1^er. The Administration, which is responsible for the value added tax, assigns an identification number to the T.V.A. including the letters BE:
1° to any condition established in Belgium, with the exception of the subject-matter referred to in sections 8 and 8bis and the subject-matter that only deliver goods or services that are exempted under section 44 and that do not give them any deduction rights;
2° to non-subscribed legal persons and, by derogation from 1°, to those subject to deliveries of goods or services that have no right to deduction:
(a) when they declare, in accordance with Article 53 bis, § 1^ermake an intra-community acquisition of goods following which the threshold of 11.200 euros referred to in Article 25ter, § 1^er, paragraph 2, 2°, paragraph 1^er(b) is exceeded;
(b) when they opt, in accordance with Article 25ter, § 1^erparagraph 2, 2°, paragraph 2, for the taxation of all their intra-community acquisitions of property;
3° to any non-established subject in Belgium who carries out operations under the Code that open a deduction right and for which he is liable for the tax in Belgium under sections 51 and 52;
4° to any person who is liable for tax in accordance with Article 51, § 2, paragraph 1^er1°;
5° to any condition established in Belgium that performs services that, in accordance with the Community provisions, are deemed to be in another Member State and for which the tax is due by the service provider;
6° to any member of a T.V.A. unit within the meaning of Article 4, § 2, which is identified at the T.V.A. in accordance with the 1°. This identification number is an identification sub-number at the T.V.A. Unit T.V.A.
Subjects referred to in paragraph 1^er, 4° or 5°, in paragraph 2, or benefiting from the regime provided for in Article 56, § 2 or Article 57 may only use their number validly to make intra-community acquisitions of goods other than goods subject to access, if they have made the declaration referred to in paragraph 1^er, 2°, a) or exercised the option referred to in paragraph 1^er, 2°, b).
Persons to whom a T.V.A. identification number is assigned under paragraph 1^er, 2°, a), validly use this number for intra-community acquisitions of goods that they carry out from the date on which the threshold was exceeded and until December 31 of the following calendar year. If the threshold is exceeded in the last year and, if applicable, in the following years, they validly use this number until December 31 of the year following the year in which the threshold was last exceeded.
§ 2. The administration that is competent in respect of the value added tax assigns an identification number to the T.V.A. including the letters BE to any T.V.A. unit within the meaning of Article 4, § 2, which only carries out deliveries of goods or services that do not allow it to be deducted.
It also assigns an identification number to the T.V.A. including the letters BE to the members of the T.V.A. unit referred to in paragraph 1^er. This identification number is a sub-number of identification at the T.V.A. of this T.V.A. unit.
§ 3. A T.V.A. identification number may also be assigned to other subjecters. »
Art. 17. In Article 51, § 2, of the same Code, replaced by the Royal Decree of 29 December 1992 and amended by the Royal Decree of 22 December 1995 and the Law of 7 March 2002, the following amendments are made:
(a) 1° is replaced by the following:
"1° by the service provider when the service provider is a conditioner that is not established in Belgium and that the service delivery is deemed to take place in Belgium in accordance with Article 21, § 2;"
(b) at 2°, the words "Article 50 § 1^er"are replaced by the words "Article 50";
(c) Operative paragraph 2 is supplemented by the following subparagraph:
"For the purposes of paragraph 1^er, 1°, 5° and 6°, a conditioner who has a permanent establishment in Belgium is considered to be a conditioner that is not established in Belgium, where the establishment does not participate in the delivery of goods or the provision of services. »
Art. 18. In article 51bis, § 3, of the same Code, inserted by the royal decree of 22 December 1995 and amended by the law of 7 March 2002, the words "articles 51, § 1^er, 1° and 2°, § 2, 3°, 4° and 5°, are replaced by the words "articles 51, § 1^er§ 2, paragraph 1^er, 3°, 4° and 5°,".
Art. 19. In section 53bis of the same Code, paragraph 2, replaced by the Royal Decree of 29 December 1992, is replaced by the following:
“§2. Those who are not identified with the value-added tax are required, prior to the first service provision for which they are liable by application of section 51, § 2, paragraph 1, 1^er, 1°, to make known that such a benefit will be provided to them for the first time.
Subjects referred to in Article 50 § 1^erParagraph 1^er, 5°, are also required, prior to the first service delivery that they perform and which, in accordance with the Community provisions, is deemed to be in another Member State and for which the tax is due by the service licensee, to indicate that they make such a benefit for the first time. »
Art. 20. Section 53quater of the same Code, replaced by the Act of 7 March 2002 and amended by the Royal Decree of 20 July 2000, the Act of 20 December 2002 and the Programme Act of 27 April 2007, is replaced by the following:
"Art. 53quater. § 1^er. Subjects identified to the value added tax in accordance with section 50, § 1^erParagraph 1^er, 1° and 3° or § 3, excluding T.V.A. units within the meaning of Article 4, § 2, are required to communicate their identification number to T.V.A. to their suppliers and customers.
Derogation from paragraph 1^erthe subject-matter referred to in sections 56, § 2 and 57 shall not be required to communicate their identification number to the T.V.A. to their suppliers when they make intra-community acquisitions of goods other than goods subject to access, if they have not exceeded the threshold of 11.200 euros referred to in Article 25ter, § 1^er, paragraph 2, 2°, paragraph 1^er, or if they have not exercised the right of option provided for in Article 25ter, § 1^er, paragraph 2, 2°, paragraph 2.
§ 2. Persons identified at the value added tax in accordance with Article 50 § 1^erParagraph 1^er, 2° and 4°, are required to communicate their identification number to the T.V.A. to their suppliers when they are liable for the tax in Belgium under Article 51, § 1^er2° or § 2, paragraph 1^er1°.
§ 3. Subjects identified to the value added tax under section 50, § 1^erParagraph 1^er, 5°, are required to communicate their identification number to the T.V.A. to their customers when performing services that, in accordance with the Community provisions, are deemed to be in another Member State and for which the tax is due by the service provider.
§ 4. The members of the T.V.A. unit within the meaning of Article 4, § 2, are required to communicate to their suppliers and customers, the sub-number of identification to the T.V.A. referred to in Article 50, § 1^erParagraph 1^er6°.
The members of the T.V.A. unit within the meaning of Article 4, § 2, are required to communicate to their suppliers and their customers the sub-number of identification to the T.V.A. referred to in Article 50, § 2, paragraph 2, when that unit is liable to the tax in Belgium under Article 51, § 1^er2° or § 2, paragraph 1^er, 1°, or where members perform services that, in accordance with the Community provisions, are deemed to be in another Member State and for which the tax is due by the service provider.
§ 5. Subjects who are not established in Belgium have accredited a responsible representative in accordance with Article 55 § 1^er or § 2, or which are represented by a person previously authorized in accordance with Article 55, § 3, paragraph 2, shall, in addition, for the transactions that they carry out or are provided to them in Belgium, communicate to their customers or suppliers the names or names and addresses of their responsible representative in Belgium or of the person previously authorized to represent them. »
Art. 21. Section 53quinquies of the same Code, replaced by the Act of 7 March 2002 and amended by the Act of 20 December 2002 and the Programme Act of 27 April 2007, is replaced by the following:
"Art. 53quinquies. Subjects identified to T.V.A. in accordance with Article 50 § 1^erParagraph 1^er1°, excluding T.V.A. units within the meaning of Article 4, § 2, to Article 50, § 1^erParagraph 1^er3°, members of a T.V.A. unit referred to in Article 50 § 1^erParagraph 1^er, 6°, the subject goods that, being not established in Belgium, are represented for the transactions that they carry out in the country by a person previously authorized in accordance with section 55, § 3, paragraph 2, and the other subject goods not established in Belgium as referred to in section 50, § 3, are required to make known each year, to the administration that has the value added tax in its responsibilities, for each member of a
Members of a T.V.A. unit, within the meaning of Article 4, § 2, which is identified at the T.V.A. in accordance with Article 50, § 1^erParagraph 1^er, 1°, in addition, are required to make known each year to the administration that has the value added tax in its powers, the total amount of operations they carried out during the previous year for each of the other members of this unit T.V.A."
Art. 22. In section 53sexies of the same Code, paragraph 1^er, replaced by the Royal Decree of 29 December 1992 and amended by the Royal Decree of 22 December 1995, the Laws of 7 March 2002 and 20 December 2002 and the Programme Law of 27 April 2007, is replaced by the following:
« § 1^er. Each calendar month, the subject-matter identified in the T.V.A. in accordance with Article 50 § 1^erParagraph 1^er1°, excluding T.V.A. units within the meaning of Article 4, § 2, to Article 50, § 1^erParagraph 1^er, 3° and 5°, the members of a T.V.A. unit within the meaning of Article 4, § 2, as well as the persons who, being not established in Belgium, are represented for the operations that they perform in the country by a person previously authorized in accordance with Article 55, § 3, paragraph 2, are required to make known to the administration which has the value added tax in its powers, for each
1° the total amount of deliveries of goods exempted by section 39bis, paragraph 1^er1° and 4°, for which the tax became due in the previous month;
2° the total amount of deliveries of goods referred to in Article 25quinquies, § 3, paragraph 3, made in the Member State of arrival of the shipment or transport of goods and for which the tax became payable in the preceding month;
3° the total amount of services other than exempted from the tax in the Member State where they are taxable and for which the tax is due by the lessee in accordance with the Community provisions and for which the tax became payable in the preceding month. »
Art. 23. In Article 53octies, § 1^erthe same Code, as amended by the Act of 28 January 2004, is inserted between paragraphs 3 and 4:
"He may authorize the categories of subject matter that He designates, to file, on the terms that He fixes, the intra-community statement provided for in section 53sexies only for each calendar quarter, within a period not exceeding one month from the end of that quarter. »
Art. 24. In article 54bis, § 1^erin the same Code, paragraph 2, replaced by the Royal Decree of 22 December 1995, is replaced by the following:
"Any person must keep a register to identify tangible property that has been shipped to him from another Member State, by or on behalf of a person identified by the value added tax in that Member State, which is the subject of material work or expertise. »
Art. 25. In Article 55, § 1^erParagraph 1^erthe same Code, replaced by the Act of 7 March 2002 and amended by the Acts of 22 April 2003 and 1^er March 2007, the words "article 51, § 2, 1°, 2°, 5° and 6°" are replaced by the words "article 51, § 2, paragraph 1^er, 1°, 2°, 5° and 6°".
Art. 26. In Article 61, § 1^er, paragraph 5, of the same Code, as amended by the programme law of 27 April 2007, the words "articles 15 and 21" are replaced by the words "articles 15, 21 and 21 bis".
Art. 27. In section 76 of the Code, replaced by the Act of 28 December 1992 and amended by the Program Act of 27 December 2004, the following amendments are made:
(a) Paragraph 1^er is replaced by the following:
« § 1^er. Without prejudice to the application of section 334 of the Program Law of 27 December 2004, where the amount of the deductions provided for in sections 45 to 48 exceeds at the end of the calendar year the amount of the taxes due by the subject identified to the value added tax in accordance with section 50, which is held at the filing of the declaration referred to in section 53, § 1^erParagraph 1^er, 2°, the surplus shall be returned, subject to the conditions fixed by the King, within three months upon express request of the subject matter or its responsible representative referred to in Article 55, §§ 1^er or 2.
In the case of subject matter represented by a person previously authorized in accordance with Article 55, § 3, paragraph 2, the application referred to in paragraph 1^er is introduced by the person previously approved.
The King may provide for the return of the surplus before the end of the calendar year in the cases it determines and the conditions it sets.
With respect to the conditions referred to in this paragraph, the King may foresee, for the benefit of the Administration of the T.V.A., the registration and domains, a retention-of-charge withholding within the meaning of Article 1445 of the Judicial Code. »;
(b) Operative paragraph 2 is supplemented by the following subparagraph:
"The King shall rule the terms and conditions of application of this paragraph, when restitution shall be made in accordance with the rules of reimbursement contained in Directive 2008/9/EC. »
Art. 28. In Article 80, paragraph 2, of the same Code, replaced by the Act of 22 December 1989, the words "Article 7 of the Eighth Directive 79/1072 of the Council of European Communities, of 6 December 1979" are replaced by the words "Article 17 of Directive 2008/9/EC of 12 February 2008".
Art. 29. In section 91 of the same Code, subsection 3, replaced by the Act of 24 December 1976 and amended by the Acts of 28 December 1983, 4 August 1986 and 7 January 1998 and the Royal Decree of 20 July 2000, is replaced by the following:
Ҥ3. An interest of 0, 8 p.c. per month is payable in full right on amounts to be returned:
1° under Article 76, § 1^erParagraphs 1^er and 3, effective the expiry of the time limit provided for in this provision.
This interest is calculated monthly on the total of taxes to be returned rounded to the lower multiple nearest to 10 euros. Every fraction of a month is counted for a whole month.
The interest of one month is due only if it reaches 2.50 euros;
2° pursuant to the provisions of Directive 2008/9/EC of 12 February 2008 defining the terms and conditions for the reimbursement of the value added tax, in favour of those who are not established in the Member State of the refund, but in another Member State, from the expiry of the period provided for in Article 22, paragraph 1^erof this directive. However, no interest is due when the subject failed to meet its obligation to provide, within the time limits provided for in section 20, paragraph 2, of this directive, the additional information required on the basis of sections 10 and 20, paragraph 1^erof that directive.
This interest is calculated monthly on the total of the taxes to be paid rounded to the lower multiple nearest to 10 euros. Every fraction of a month is counted for a whole month.
The interest of one month is due only if it reaches 2.50 euros. »
Art. 30. This Act comes into force on 1^er January 2010.
Given in Brussels on 26 November 2009.
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) 2008-2009
House of Representatives:
Parliamentary documents. - Bill, 52-2157 - No. 1. - Report made on behalf of the clerk, 52-2157 - No. 2. - Text adopted in plenary and transmitted to the Senate, 52-2157 - No. 3.
Full report: 22 October 2009.
Senate.
Parliamentary documents. - Project not referred to by the Senate, 4-1468 - No. 1.