24 JULY 2008. - An Act to confirm the establishment of certain additional communal taxes and the additional agglomeration tax on the individual's tax for each taxation year 2001 to 2007 and to amend section 468 of the Income Tax Code 1992 from the 2009 taxation year (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 77 of the Constitution.
Art. 2. For the purposes of sections 465 et seq. of the Income Tax Code 1992, it shall be taken into account, at the time of the establishment, from the date of entry into force of this Act, the tax of natural persons for each of the taxation years 2001 to 2007, of the additional municipal tax and of the additional agglomeration tax made obligatory no later than 31 December of the year in which the vintage referred to above applies.
The additional municipal taxes and the additional agglomeration tax that have been made in tax contributions from natural persons established before the effective date of this Act for each taxation year 2001 to 2007 and that have taken into account the additional communal taxes and the additional agglomeration tax made mandatory in the year in which the vintage is the subject of the taxation year, are confirmed
By additional municipal tax and additional agglomeration tax, the fees for which the applicable rate for each taxation year 2001 to 2007 is taken against the name of each municipality or agglomeration of the Kingdom in the tables by region that form the Schedule to this Act.
Art. 3. Section 468 of the Income Tax Code 1992 is supplemented by the following paragraph: "The percentage of the municipal tax additional to the tax of natural persons is determined by a tax regulation applicable from a specified taxation year that must come into force no later than January 31 of the calendar year in which the vintage is the taxation year. If not, the additional municipal tax to the tax of natural persons is established on the basis of the applicable percentage for the preceding taxation year. »
Art. 4. Section 3 is applicable from the 2009 taxation year.
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 24 July 2008.
ALBERT
By the King:
Deputy Prime Minister and Minister of Finance,
D. REYNDERS
Seal of the state seal:
Deputy Prime Minister and Minister of Justice
and Institutional Reforms,
J. VANDEURZEN
____
Notes
(1) Parliamentary references:
Document of the House of Representatives:
52-1276 - 2007/2008
N° 1: Bill by Mr. Van Biesen et al.
Number 2: Report
No. 3: Text adopted in plenary and transmitted to the Senate
Full report: 10 July 2008
Documents of the Senate:
4-865 - 2007/2008
Number 1: Project transmitted by the House of Representatives
Number 2: Report
No. 3: Text adopted in plenary and subject to Royal Assent
Annales du Sénat : July 18, 2008.

Schedule to the Act of July 24, 2008 confirming the establishment of certain additional communal taxes and the additional agglomeration tax on the individual tax for each taxation year 2001 to 2007 and amending section 468 of the Income Tax Code 1992 from the 2009 taxation year
List of municipalities and agglomerations and the rate of additional taxes applicable for each taxation year 2001 to 2007
The following abbreviations are used:
IPP/COM: additional municipal tax to the tax of natural persons
IPP/AGG: additional agglomeration tax to the tax of natural persons
Ex.: taxation year
For the consultation of the table, see image