25 FEBRUARY 2007. - Act respecting various excise amendments (1)

ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
CHAPTER I^er. - Preliminary provisions
Article 1^er. This Act regulates a matter referred to in Article 78 of the Constitution
CHAPTER II. - Scope of application
Art. 2. Section 419 of the Program Act of 27 December 2004, last amended by the Act of 7 December 2006, is amended as follows:
1° (a) is replaced by the following provision:
"(a) leaded petrol under NC 2710 11 31, 2710 11 51 and 2710 11 59:
- excise fee: EUR 245,4146 per 1,000 litres at 15 °C;
- special excise charge: 333,1414 EUR per 1,000 litres at 15 °C;
- Energy contribution: EUR 28,6317 per 1,000 litres at 15 °C; »
2° (b) is replaced by the following provision:
"(b) unleaded petrol under NC 2710 11 49:
(i) with high sulphur and/or aromatic content:
- excise fee: EUR 245,4146 per 1,000 litres at 15 °C;
- special excise charge: 333,1414 EUR per 1,000 litres at 15 °C;
- energy contribution: 28.6317 EUR per 1,000 litres at 15 °C;
(ii) low sulphur and aromatic content:
- excise fee: EUR 245,4146 per 1,000 litres at 15 °C;
- special excise fee: 318.1414 EUR per 1,000 litres at 15 °C;
- Energy contribution: EUR 28,6317 per 1,000 litres at 15 °C; »
3° (e) is replaced by the following provision:
"(e) diesel fuel in NC codes 2710 19 41, 2710 19 45 and 2710 19 49 with a sulphur weight content exceeding 10 mg/kg:
(i) used as fuel:
- excise fee: EUR 198.3148 per 1,000 litres at 15 °C;
- special excise fee: 132,9250 EUR per 1,000 litres at 15 °C;
- Energy contribution: EUR 14.836 per 1,000 litres at 15 °C;
(ii) used as fuel for industrial and commercial uses:
* large consumer enterprises (exclusively for use under Article 420, § 4, (a) and (b) ) with environmental agreement or permit:
- excise fee: EUR 0 per 1,000 liters at 15 °C;
- special excise fee: EUR 0 per 1,000 litres at 15 °C;
- Energy contribution: EUR 0 per 1,000 litres at 15 °C;
* companies (exclusively for use under Article 420, § 4, (a) and (b)) with environmental agreement or permit:
- excise fee: 9,2960 EUR per 1,000 liters at 15 °C;
- special excise fee: 1,2040 EUR per 1,000 litres at 15 °C;
- Energy contribution: EUR 0 per 1,000 litres at 15 °C;
* Other:
- excise fee: EUR 18.5920 per 1,000 liters at 15 °C;
- special excise fee: EUR 2.4080 per 1,000 litres at 15 °C;
- Energy contribution: EUR 0 per 1,000 litres at 15 °C;
(iii) used as fuel:
professional consumption:
* large consumer companies with environmental agreement or permit:
- excise fee: EUR 0 per 1,000 liters at 15 °C;
- special excise fee: EUR 0 per 1,000 litres at 15 °C;
- control fee: EUR 0 per 1,000 litres at 15 °C;
- Energy contribution: EUR 0 per 1,000 litres at 15 °C;
* companies with agreement or environmental permit:
- excise fee: EUR 0 per 1,000 liters at 15 °C;
- special excise fee: EUR 0 per 1,000 litres at 15 °C;
- control fee: EUR 5 per 1,000 litres at 15 °C;
- Energy contribution: EUR 4.2427 per 1,000 litres at 15 °C;
* other companies:
- excise fee: EUR 0 per 1,000 liters at 15 °C;
- special excise fee: EUR 0 per 1,000 litres at 15 °C;
- control fee: EUR 10 per 1,000 litres at 15 °C;
- Energy contribution: EUR 8.4854 per 1,000 litres at 15 °C;
non-professional consumption:
- excise fee: EUR 0 per 1,000 liters at 15 °C;
- special excise fee: EUR 0 per 1,000 litres at 15 °C;
- control fee: EUR 10 per 1,000 litres at 15 °C;
- Energy contribution: EUR 8.4854 per 1,000 litres at 15 °C; »
4° (f) is replaced by the following provision:
"(f) gasoil under code NC 2710 19 41 with a sulphur weight content not exceeding 10 mg/kg:
(i) used as fuel:
* not mixed
- excise fee: EUR 198.3148 per 1,000 liters at 15°C;
- special excise fee: EUR 117,9250 per 1,000 litres at 15 °C;
- Energy contribution: EUR 14.836 per 1,000 litres at 15 °C;
** completed up to at least 4.29 % EMAG flight of NC 3824 90 99 and corresponding to NBN-EN 14214:
- excise fee: EUR 198.3148 per 1,000 liters at 15°C;
- special excise fee: 103,7202 EUR per 1,000 litres at 15 °C;
- Energy contribution: EUR 14.836 per 1,000 litres at 15 °C;
(ii) used as fuel for industrial and commercial uses:
* large consumer enterprises (exclusively for use under Article 420, § 4, (a) and (b) ) with environmental agreement or permit:
- excise fee: EUR 0 per 1,000 liters at 15 °C;
- special excise fee: EUR 0 per 1,000 litres at 15 °C;
- Energy contribution: EUR 0 per 1,000 litres at 15 °C;
* companies (exclusively for use under Article 420, § 4, (a) and (b)) with environmental agreement or permit:
- excise fee: 9,2960 EUR per 1,000 liters at 15 °C;
- special excise fee: 1,2040 EUR per 1,000 litres at 15 °C;
- Energy contribution: EUR 0 per 1,000 litres at 15 °C;
* Other:
- excise fee: EUR 18.5920 per 1,000 liters at 15 °C;
- special excise fee: EUR 2.4080 per 1,000 litres at 15 °C;
- Energy contribution: EUR 0 per 1,000 litres at 15 °C;
(iii) used as fuel:
professional consumption:
* large consumer companies with environmental agreement or permit:
- excise fee: EUR 0 per 1,000 liters at 15 °C;
- special excise fee: EUR 0 per 1,000 litres at 15 °C;
- control fee: EUR 0 per 1,000 litres at 15 °C;
- Energy contribution: EUR 0 per 1,000 litres at 15 °C;
* companies with agreement or environmental permit:
- excise fee: EUR 0 per 1,000 liters at 15 °C;
- special excise fee: EUR 0 per 1,000 litres at 15 °C;
- control fee: EUR 5 per 1,000 litres at 15 °C;
- Energy contribution: EUR 3.5511 per 1,000 litres at 15 °C;
* other companies:
- excise fee: EUR 0 per 1,000 liters at 15 °C;
- special excise fee: EUR 0 per 1,000 litres at 15 °C;
- control fee: EUR 10 per 1,000 litres at 15 °C;
- Energy contribution: EUR7.1022 per 1,000 litres at 15 °C;
non-professional consumption:
- excise fee: EUR 0 per 1,000 liters at 15 °C;
- special excise fee: EUR 0 per 1,000 litres at 15 °C;
- control fee: EUR 10 per 1,000 litres at 15 °C;
- Energy contribution: EUR 7,1022 per 1,000 litres at 15 °C;
The entry into force of a rate of EUR 5.7190 per 1,000 liters at 15°C for the energy contribution can be fixed by a royal decree deliberated in the Council of Ministers. »
Art. 3. The following amendments are made to section 420 of the Program Law of 27 December 2004:
1° Paragraph 1^er is replaced by the following:
« § 1^er. As defined in section 419, (b), "leadless gasoline with high sulphur and/or aromatic content" means the gasoline exceeding the following limits:

For the consultation of the table, see image

(1) The values mentioned in the specification are "real" values. To establish their limits, the conditions of ISO 4259 (Oil Products: Determination and Application of Loyalty Values for Test Methods) have been applied: to set a minimum value, a minimum difference of 2R above 0 (R= reproducibility) has been taken into account. The results of individual measurements are interpreted on the basis of the criteria defined in ISO 4259 (published in 1995).
(2) The oxygen compound content is determined to make corrections in accordance with clause 13.2 of ASTM D 1319: 1995.
(3) When the sample contains ethyl-tertio-butyl ether (ETBE), the aromatic area is determined from the brown pink cycle downstream of the red cycle normally retained in the absence of ETBE. The presence or absence of EETB may be determined by the analysis described in Note 2.
(4) For this standard, ASTM D 1319 is applied: 1995 without the optional decontamination phase. Therefore, clauses 6.1, 10.1 and 14.1 are not applicable.
(5) These test methods include operating safety criteria. In the event of a dispute, the working methods described in EN ISO 4259: 1995 are used to resolve the dispute and to interpret the test results based on the operating safety data of the test methods.
6) For undated references, the last edition of the publication to which it is returned is of application (including amendments).
As defined in section 419, (b), "leadless petrol with low sulphur and aromatic content" means gasoline not exceeding the limits set in the table above. » ;
2° Paragraph 2 is replaced by the following:
Ҥ2. a) As defined in section 419, e), "gasoil of code NC 2710 19 41 of a sulphur weight content exceeding 10 mg/kg", the gasoil whose sulphur content exceeds the limit set in the following table:

For the consultation of the table, see image

(1) The values mentioned in the specification are "real" values. To establish their limits, the conditions of ISO 4259 (Oil Products: Determination and Application of Loyalty Values for Test Methods) have been applied: to set a minimum value, a minimum difference of 2R above 0 (R= reproducibility) has been taken into account. The results of individual measurements are interpreted on the basis of the criteria defined in ISO 4259 (published in 1995).
(2) These test methods include operating safety criteria. In the event of a dispute, the working methods described in EN ISO 4259: 1995 are used to resolve the dispute and to interpret the test results based on the operating safety data of the test methods.
(3) For undated references, the last edition of the publication to which it is returned is of application (including amendments).
(b) For the purposes of section 419, (f) "gasoil of code NC 2710 19 41 of a sulphur weight content not exceeding 10 mg/kg", the gasoil whose sulphur content does not exceed the limit set in the table taken under (a). »
CHAPTER III. - Final provisions
Art. 4. In article 424, § 4, of the same law, the second paragraph shall be deleted
Art. 5. Article 429, § 2, paragraph 1^er, of the same law, is supplemented by one o) and one p), as follows:
"(o) the electricity that the distributor provides to a "residential protected customer with modest income or precarious status" within the meaning of section 20, § 2, of the Act of 29 April 1999 on the organization of the electricity market, as amended by the Act of 20 March 2003 amending the Act of 12 April 1965 on the transport of gaseous and other products by pipelines;
(p) the natural gas that the distributor provides to a "residential protected customer with modest income or precarious status" within the meaning of Article 15/10, § 2, of the Act of 12 April 1965 on the carriage of gaseous and other products by pipeline, as amended by the Act of 20 March 2003. »
Art. 6. In the Act of 10 June 1997 on the General Regime, Detention, Traffic and Controls of Products subject to access, last amended by the Act of 20 July 2004, the table inserted in section 8bis is replaced by the following table:

For the consultation of the table, see image

Art. 7. The Royal Decree of 27 October 2006 amending certain excise rates for biofuels is confirmed for the period during which it was in force.
Art. 8. This Act comes into force on the day of its publication in the Belgian Monitor.
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 25 February 2007.
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,
Ms. L. ONKELINX
____
Note
(1) Parliamentary references:
House of Representatives:
Documents. - 51-2831 - (2006/2007) - 001: Bill. - 002: Report. - 003: Text corrected by commission
Full report. - 1^er February 2007.
Senate:
Documents. - 3- 2049 - (2006/2007): - 001: Project not referred to by the Senate