3 DECEMBER 2006. - An Act to amend section 194ter of the Income Tax Code 1992 relating to the tax shelter regime for audiovisual production
ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and sanctioned the following:
Article 1
er. This Act regulates a matter referred to in Article 78 of the Constitution.
Art. 2. In Article 194ter, § 1
erParagraph 1
er, 3°, first draw, of the Income Tax Code 1992, inserted by the law of 2 August 2002, replaced by the law of 22 December 2003 and amended by the law of 17 May 2004, the words ", series 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" are inserted between the words "a television collection"
Art. 3. The King shall determine the date of entry into force of this Act, on the understanding that the law shall not enter into force until the procedure provided for in Article 88.3 of the Treaty establishing the European Community has been completed, nor more than two months after the end of this procedure.
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 3 December 2006.
ALBERT
By the King:
Deputy Prime Minister and Minister of Finance,
D. REYNDERS
The Secretary of State for the Modernization of Finance and the Fight against Tax Fraud,
H. JAMAR
Sealed to the state seal:
Deputy Prime Minister and Minister of Justice,
Ms. L. ONKELINX
____
Note
Senate.
(1) Session 2004-2005.
Documents: 3-1284.
No. 1: Proposal for the Law of Mrs. Hermans and Anseeuw.
(2) Session 2005-2006.
Documents: 3-1284.
No. 2: Amendments.
Number three: Report.
No. 4: Text adopted by the commission.
No. 5: Text adopted in plenary and transmitted to the House of Representatives.
House of Representatives.
Documents: 51-2614 (2005-2006).
Number 1:Project transmitted by the Senate.
Number two: Report.
No. 3: Text adopted in plenary and subject to Royal Assent.
Full report: 9 November 2006.