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Law Laying Down The Total Cost Of The Service Of Regional Taxes, Pursuant To Article 68Ter Of The Special Act Of 16 January 1989 On The Financing Of The Communities And Regions (1)

Original Language Title: Loi fixant le prix de revient total du service des impôts régionaux, en exécution de l'article 68ter de la loi spéciale du 16 janvier 1989 relative au financement des communautés et des régions (1)

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8 MARCH 2009. - An Act to fix the total cost of the regional tax service in accordance with section 68ter of the special law of 16 January 1989 relating to the financing of communities and regions (1)



ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
Article 1er. This Act regulates a matter referred to in Article 77 of the Constitution.
Art. 2. The total cost of the regional tax service referred to in section 68ter, paragraph 2, of the special law of 16 January 1989 on the financing of communities and regions, inserted by section 46 of the special law of 13 July 2001 on refinancing of communities and extension of the tax competences of the regions, expressed in 2002 prices, is:
1.By regional tax referred to in section 3, paragraph 1er of the same special law:
(a) the fee on games and bets referred to in section 3, paragraph 1er, 1°, of the same special law : 1.398.095,41 EUR;
(b) the tax on automatic entertainment equipment referred to in section 3, paragraph 1er, 2°, of the same special law : 2.776.035,71 EUR;
(c) the opening fee for fermented beverage debits referred to in section 3, paragraph 1er, 3°, of the same special law: 5.511.120,63 EUR;
(d) the rights of succession of inhabitants of the Kingdom and the rights of transfer by death of non-residents of the Kingdom referred to in Article 3, paragraph 1er, 4°, of the same special law : 10.964.472,32 EUR;
(e) the real estate account referred to in Article 3, paragraph 1er, 5°, of the same special law: 14.746.373,31 EUR;
(f) the rights of registration on transfers of immovable property located in Belgium, excluding transmissions resulting from a contribution to a society, except to the extent that it is a contribution, made by a natural person, to a Belgian society, of a dwelling referred to in Article 3, paragraph 1er, 6°, of the same special law : 18.742.507,08 EUR;
(g) the registration rights on the establishment of a mortgage on a building property located in Belgium, referred to in Article 3, paragraph 1er, 7°, a), of the same special law: 1.585.974,12 EUR;
(h) the registration rights on partial or total shares of immovable property located in Belgium, the assignments of undivided parts of such property in an expensive manner, and the conversions provided for in articles 745quater and 745quinquies of the Civil Code, even if there is no indivision, referred to in article 3, paragraph 1er, 7°, b), of the same special law: 286.109,12 EUR;
(i) the registration fees on donations between lively or immovable property, referred to in Article 3, paragraph 1er, 8°, of the same special law: 645.977,91 EUR;
(j) the traffic tax on motor vehicles referred to in section 3, paragraph 1er, 10°, of the same special law : 11.689.708,31 EUR;
(k) the charge for circulation referred to in section 3, paragraph 1er, 11°, of the same special law: 3.444.798,44 EUR;
( l ) the eurovignette, referred to in Article 3, paragraph 1er, 12°, of the same special law : 3.064.597,23 EUR.
2. By regional tax group, referred to in Article 5, § 3, paragraph 1erof the same special law:
(a) the tax group referred to in Article 3, paragraph 1er, 1° to 3°, of the same special law: 9.685.251,75 EUR;
(b) the group consisting of the tax referred to in section 3, paragraph 1er, 5°, of the same special law: 14.746.373,31 EUR;
(c) the tax group referred to in Article 3, paragraph 1er, 4° and 6° to 8°, of the same special law : 32.225.040,55 EUR;
(d) the tax group referred to in Article 3, paragraph 1er, 10° to 12°, of the same special law : 18.199.103,98 EUR.
3. For all regional taxes, referred to in Article 3, 1° to 8° and 10° to 12°, of the same special law: 74.855.769,58 EUR in total.
Art. 3. The amount of the endowment obtained under section 68ter, paragraph 3, of the same special law, by tax and by region, is expressed in 2002 figures:
1. By regional tax referred to in section 3, paragraph 1erof the same special law:
(a) the fee on games and bets referred to in section 3, paragraph 1er, 1°, of the same special law:
for the Flemish Region: 592.225,74 EUR;
for the Walloon Region: 609.953,48 EUR;
for the Brussels-Capital Region: EUR 195.916.20;
(b) tax on automatic entertainment equipment referred to in section 3, paragraph 1er2°, of the same special law:
for the Flemish Region: EUR 1.926.483.80;
for the Walloon Region: 592.895,46 EUR;
for the Brussels-Capital Region: EUR 256.656.44;
(c) the opening fee for fermented beverage debits referred to in section 3, paragraph 1er3° of the same special law:
for the Flemish Region: 3.320.536.79 EUR;
for the Walloon Region: 1.570.748,20 EUR;
for the Brussels-Capital Region: 619.835.64 EUR;
(d) the rights of succession of inhabitants of the Kingdom and the rights of transfer by death of non-residents of the Kingdom referred to in Article 3, paragraph 1er4°, of the same special law:
for the Flemish Region: 5.952.643,19 EUR;
for the Walloon Region: EUR 2.911.766.08;
for the Brussels Capital Region: 2.100.063.05 EUR;
(e) the real estate account referred to in Article 3, paragraph 1er5° of the same special law:
for the Flemish Region: 9.616.773,29 EUR;
for the Walloon Region: 3.157.578.24 EUR;
for the Brussels-Capital Region: 1.972.021,78 EUR;
(f) the rights of registration on transfers of immovable property located in Belgium, excluding transmissions resulting from a contribution to a society, except to the extent that it is a contribution, made by a natural person, to a Belgian society, of a dwelling referred to in Article 3, paragraph 1er6° of the same special law:
for the Flemish Region: 11.302.774,80 EUR;
for the Walloon Region: 4.351.775,59 EUR;
for the Brussels-Capital Region: 3.087.956,70 EUR;
(g) the registration rights on the establishment of a mortgage on a building property located in Belgium, referred to in Article 3, paragraph 1er, 7°, a), of the same special law:
for the Flemish Region: 937.516.28 EUR;
for the Walloon Region: 449.134,82 EUR;
for the Brussels-Capital Region: EUR 199.323.82;
(h) the registration rights on partial or total shares of immovable property located in Belgium, the assignments of undivided parts of such property in an expensive manner, and the conversions provided for in articles 745quater and 745quinquies of the Civil Code, even if there is no indivision, referred to in article 3, paragraph 1er, 7°, b) of the same special law:
for the Flemish Region: 180.463.24 EUR;
for the Walloon Region: 82.006,48 EUR;
for the Brussels-Capital Region: EUR 23.639.39;
(i) the registration fees on donations between lively or immovable property, referred to in Article 3, paragraph 1er8° of the same special law:
for the Flemish Region: 425.175,77 EUR;
for the Walloon Region: 166.800.73 EUR;
for the Brussels Capital Region: 54.001.41 EUR;
(j) the traffic tax on motor vehicles referred to in section 3, paragraph 1er10° of the same special law:
for the Flemish Region: 7.303.003,91 EUR;
for the Walloon Region: EUR 3.126.501.07;
for the Brussels-Capital Region : 1.260.203,33 EUR;
(k) the charge for circulation referred to in section 3, paragraph 1er11° of the same special law:
for the Flemish Region: 2.130.379,49 EUR;
for the Walloon Region: 813.010.75 EUR;
for the Brussels-Capital Region: 501.408,19 EUR;
(l) the eurovignette referred to in Article 3, paragraph 1er12°, of the same special law:
for the Flemish Region: 2.131.762.38 EUR;
for the Walloon Region: 788.059,97 EUR;
for the Brussels-Capital Region : 144.774,88 EUR.
2. By regional tax group, referred to in Article 5, § 3, paragraph 1erof the same special law:
(a) the tax group referred to in Article 3, paragraph 1er, 1° to 3°, of the same special law :
for the Flemish Region: 5.839.246.33 EUR;
for the Walloon Region: 2.773.597.15 EUR;
for the Brussels-Capital Region :1.072.408,28 EUR;
(b) the group consisting of the tax referred to in section 3, paragraph 1er5° of the same special law:
for the Flemish Region: 9.616.773,29 EUR;
for the Walloon Region: 3.157.578.24 EUR;
for the Brussels-Capital Region: 1.972.021,78 EUR;
(c) the tax group referred to in Article 3, paragraph 1er, 4° and 6° to 8°, of the same special law:
for the Flemish Region: 18.798.573,27 EUR;
for the Walloon Region: 7.961.483,71 EUR;
for the Brussels Capital Region: 5.464.983,56 EUR;
(d) the tax group referred to in Article 3, paragraph 1er10° to 12°, of the same special law:
for the Flemish Region: 11.565.145,78 EUR;
for the Walloon Region: 4.727.571,79 EUR;
for the Brussels-Capital Region: 1.906.386,41 EUR.
3. For all regional taxes, referred to in Article 3, 1° to 8° and 10° to 12°, of the same special law:
for the Flemish Region: 45.819.738.67 EUR;
for the Walloon Region: 18.620.230,88 EUR;
for the Brussels-Capital Region : 10.415.800,03 EUR.
Art. 4. § 1. The total return price set out in Article 2, by regional tax group referred to in Article 5, § 3, paragraph 1er, of the same special law, corresponds, with respect to the share of personnel costs in the total cost of return, with the costs related to the budgetary units that are allocated to the service of regional taxes. The total number of budgetary units is 1.563.00.
§ 2. The total number of budgetary units referred to in paragraph 1 is by regional tax group referred to in Article 5, § 3, paragraph 1erfrom the same special law to:
1° 215,57 budget units for the group consisting of regional taxes referred to in Article 3, paragraph 1er1° to 3°, paragraph 1erthe same special law, as follows:
(a) 14.37 level 1 budget units [A]:
- for the Flemish Region: 8.57;
- for the Walloon Region: 4.18;
- for the Brussels-Capital Region: 1.61;
(b) 36.36 budget units at level 2+ [B]:
- for the Flemish Region: 21,79;
- for the Walloon Region: 10.50;
- for the Brussels-Capital Region: 4.06;
(c) 45.66 budget units at level 2 [C]:
- for the Flemish Region: 27.01;
- for the Walloon Region: 13.52;
- for the Brussels-Capital Region: 5.13;
(d) 117.74 budget units at level 3 [D]:
- for the Flemish Region: 71.94;
- for the Walloon Region: 32,94;
- for the Brussels-Capital Region: 12.87;
(e) 1.44 level 4 budget units [D]:
- for the Flemish Region: 0.88;
- for the Walloon Region: 0.41;
- for the Brussels-Capital Region: 0.16;
2° 328.44 budget units for the tax group referred to in section 3, paragraph 1er5°, of the same special law, as follows:
(a) 12.38 level 1 budget units [A]:
- for the Flemish Region: 8.07;
- for the Walloon Region: 2.65;
- for the Brussels-Capital Region: 1.66;
(b) 47.07 budget units at level 2+ [B]:
- for the Flemish Region: 30.70;
- for the Walloon Region: 10.08;
- for the Brussels-Capital Region: 6.29;
(c) 126.28 level 2 budget units [C]:
- for the Flemish Region: 82.35;
- for the Walloon Region: 27.04;
- for the Brussels-Capital Region: 16.89;
(d) 131.03 budget units at level 3 [D]:
- for the Flemish Region: 85.45;
- for the Walloon Region: 28,06;
- for the Brussels-Capital Region: 17.52;
(e) 11.68 budget units at level 4 [D]:
- for the Flemish Region: 7.61;
- for the Walloon Region: 2.50;
- for the Brussels-Capital Region: 1,56;
3° 614.81 budget units for the tax group referred to in Article 3, paragraph 1er, 4° and 6° to 8°, of the same special law, as follows:
(a) 165.43 level 1 budget units [A]:
- for the Flemish Region: 96.51;
- for the Walloon Region: 40,91;
- for the Brussels-Capital Region: 28,01;
(b) 157.74 budget units at level 2+ [B]:
- for the Flemish Region: 91.95;
- for the Walloon Region: 39,00;
- for the Brussels-Capital Region: 26,79;
(c) 222.23 level 2 budget units [C]:
- for the Flemish Region: 129.61;
- for the Walloon Region: 54,90;
- for the Brussels-Capital Region: 32,72;
(d) 54.80 budget units at level 3 [D]:
- for the Flemish Region: 32,08;
- for the Walloon Region: 13.45;
- for the Brussels-Capital Region: 9,27;
(e) 14.61 level 4 budget units [D]:
- for the Flemish Region: 8.52;
- for the Walloon Region: 3.61;
- for the Brussels-Capital Region: 2.48;
4° 404.19 budget units for the tax group referred to in Article 3, paragraph 1er10° to 12°, of the same special law, as follows:
(a) 9.39 level 1 budget units [A]:
- for the Flemish Region: 6,00;
- for the Walloon Region: 2.42;
- for the Brussels-Capital Region: 0.97;
(b) 76.03 budget units at level 2+ [B]:
- for the Flemish Region: 48,45;
- for the Walloon Region: 19,70;
- for the Brussels-Capital Region: 7.88;
(c) 112.11 level 2 budget units [C]:
- for the Flemish Region: 70.93;
- for the Walloon Region: 29.22;
- for the Brussels-Capital Region: 11,96;
(d) 203.11 budget units at level 3 [D]:
- for the Flemish Region: 129.28;
- for the Walloon Region: 52.73;
- for the Brussels-Capital Region: 21,10;
(e) 3.55 budget units at level 4 [D]:
- for the Flemish Region: 2.23;
- for the Walloon Region: 0.93;
- for the Brussels-Capital Region: 0.39.
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 8 March 2009.
ALBERT
By the King:
Deputy Prime Minister and Minister of Finance and Institutional Reforms,
D. REYNDERS
Seal of the state seal:
Minister of Justice,
S. DE CLERCK
Note
(1) Parliamentary references:
Documents of the House of Representatives:
52-1583 - 2008/2009
- 001: Bill.
- 002: Report.
- 003: Text adopted in plenary and transmitted to the Senate.
Full report: 29 January 2009.
Document of the Senate:
4- 1153 - 2008/2009
- 001: Project transmitted by the House of Representatives.
- 002: Report.
- 003 Text adopted in plenary and subject to Royal Assent.
Annales of the Senate: February 19, 2009.