belgiquelex.be - Carrefour Bank of Legislation

3 JULY 2005. - Act respecting various provisions relating to social dialogue (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. - General provision
Article 1^er. This Act regulates a matter referred to in Article 78 of the Constitution.
CHAPTER II. - Provisions relating to risk groups
and the active support and monitoring plan for unemployed persons
Section 1^re. - Effort in favour of persons belonging
risk groups
Art. 2. This section applies to employers subject to the Act of 27 June 1969 revising the Decree-Law of 28 December 1944 relating to the social security of workers or to the Decree-Law of 7 February 1945 concerning the social security of the sailors of the merchant marine.
Art. 3. The employers referred to in section 2 are liable, for the years 2005 and 2006, for a contribution of 0.10 per cent calculated on the basis of the overall salary of workers employed by a contract within the meaning of the Act of 3 July 1978 on contracts of employment as provided for in section 23 of the Act of 29 June 1981 establishing the general principles of social security of employed workers and the decrees of enforcement of that Act.
The King may completely or partially subtract the categories of employers that He determines from the scope of this section.
The effort referred to in paragraph 1^eris intended for persons belonging to risk groups. The concept of risk groups is determined by the collective agreement referred to in Article 4.
Art. 4. § 1^er. The effort referred to in Article 3 shall be carried out by means of a new collective labour agreement or an extended collective labour agreement, concluded within a joint body or entered into for a company or group of enterprises, for the years 2005 and 2006.
§ 2. The collective agreement referred to in § 1^er must be concluded in accordance with the Act of 5 December 1968 on collective labour agreements and joint commissions.
It must explicitly mention that it is concluded pursuant to this section.
It must be filed with the Registry of the Federal Public Service Collective Labour Relations Branch Employment, Labour and Social Concertation no later than 1^er October of the year to which it relates or another date determined by the King.
§ 3. Parties that have signed the collective agreement shall file an annual assessment report and financial overview of the performance of the collective agreement referred to in § 1^er at the office of the General Directorate Labour Collective Relations of the Federal Public Service Employment, Labour and Social Concertation no later than 1^er July of the year following the year to which the collective agreement applies.
The terms and conditions to be met by the assessment report and the financial overview may be determined by the King. These evaluation reports are forwarded to the House of Representatives.
Art. 5. § 1^er. Employers who are not covered or covered for only a part of their workers by a collective labour agreement referred to in Article 4, § 1^er, are required to pay the contribution of 0.10% referred to in section 3, paragraph 1^er for the part of their workers who are not covered by such a collective labour agreement.
This contribution is not due for the first and second quarters of 2005 and is set at 0.20 per cent for the third and fourth quarter of 2005.
§ 2. The institutions responsible for the collection and collection of social security contributions are each responsible for the collection and recovery of the contribution referred to in § 1^er, as well as the payment of the latter to the ONS-Gestion global referred to in Article 5, 2°, of the law of June 27, 1969 referred to above.
This contribution is considered to be a social security contribution, particularly with regard to declarations with justification of contributions, payment deadlines, civil sanctions and criminal provisions, supervision, designation of the competent judge in the event of a dispute, legal procedure limitation, privilege and disclosure of the amount of the claim declaration of the institutions responsible for the collection and collection of contributions.
Art. 6. Article 42, § 1^er, 1°, of the law of 24 December 1999 for the promotion of employment, replaced by the law of 1^er April 2003, is replaced by the following provision:
"1° these private employers are bound by a collective labour agreement referred to in Article 4 of the Act of July 3, 2005, which provides for a minimum effort of 0.15 % for the period of 1^erJanuary 2005 to December 31, 2006; "
Section 2. - Active support and follow-up to the unemployed
Art. 7. § 1^er. Employers to whom the Act of 27 June 1969 revising the Decree-Law of 28 December 1944 concerning the social security of workers or the Decree-Law of 7 February 1945 concerning the social security of the sailors of the merchant marine are applicable, for the period of 1^er January 2005 to December 31, 2006, a contribution of 0.05%, calculated on the basis of the overall wage of workers employed by a contract within the meaning of the Act of July 3, 1978 on the contract of employment, as provided for in article 23 of the Act of June 29, 1981 establishing the general principles of social security of employed workers.
This contribution is not due for the first and second quarters of 2005 and is set at 0.10 per cent for the third and fourth quarter of 2005.
§ 2. The institutions responsible for the collection and collection of social security contributions are each responsible for the collection and recovery of the contribution referred to in § 1^er, as well as the payment of the latter to the ONS-Gestion global referred to in Article 5, 2°, of the law of June 27, 1969 referred to above.
This contribution is considered to be a social security contribution, particularly with regard to declarations with justification of contributions, payment deadlines, civil sanctions and criminal provisions, supervision, designation of the competent judge in the event of a dispute, legal procedure limitation, privilege and disclosure of the amount of the claim declaration of the institutions responsible for the collection and collection of contributions.
Art. 8. The proceeds of contributions referred to in Article 7, § 1^er, is assigned to the active support and follow-up of unemployed persons covered by the cooperation agreement of 30 April 2004 on the active support and monitoring of unemployed persons.
Art. 9. The King may completely or partially subtract the categories of employers that He determines from the scope of this section.
CHAPTER III. - Prepension
Section 1^re. - Full-time prepension
Art. 10. Article 110, § 1^erParagraph 1^erof the Act of 26 March 1999 on the Belgian Employment Action Plan 1998 and bringing various provisions, as amended by the laws of 10 August 2001 and 1^er April 2003, the words "in the period 1^er January 2003 to December 31, 2004" are replaced by the words "in the period of 1^er January 2005 to December 31, 2006".
Section 2. - Half-time prepension
Art. 11. Article 112, paragraph 1^erSame. Law, amended by the laws of 10 August 2001 and 1^er April 2003, the words "for the period 1^er January 2003 to December 31, 2004" are replaced by the words "for the period of 1^er January 2005 to December 31, 2006".
Art. 12. § 1^er. Article 1^er of the Royal Decree of 27 January 1997 on measures relating to half-time prepension pursuant to Article 7, § 2, of the Law of 26 July 1996 on the promotion of employment and the prevention of competitiveness, as amended by the laws of 26 March 1999, 10 August 2001 and 1^er April 2003, the words "for the period 1^er January 2003 to December 31, 2004" are replaced by the words "for the period of 1^er January 2005 to December 31, 2006".
§ 2. Article 4 of the same order, amended by the laws of 10 August 2001 and 1^er April 2003, the words "June 30, 2002" are replaced by the words "June 30, 2004".
§ 3. Article 5 of the same order, amended by the laws of 10 August 2001 and 1^er April 2003, the words "31 December 2004" are replaced by the words "31 December 2006".
CHAPTER IV. - Amendments to the Act of 28 June 1966 on compensation for workers dismissed in the event of closure of enterprises
Art. 13. In section 14 of the Act of 28 June 1966 on compensation for workers terminated in the event of business closure, the following paragraph is inserted between paragraphs 1^er and 2:
"The Fund's resources can also be made up of funding from the federal authority. »
Art. 14. Section 19 of the Act, repealed by the Act of 28 July 1971, is reinstated in the following wording and is inserted in chapter IV:
“Art. 19. § 1^er. By derogation from Article 1^er, this section applies to businesses within the meaning of section 2 that were on average in the last calendar year between ten and nineteen workers.
The method for calculating the average of employed workers during a calendar year is determined in accordance with Article 1^erParagraph 2.
The King may, by order deliberately in the Council of Ministers and after the advice of the National Labour Council, reduce the number of workers referred to in paragraph 1 to 5^er.
§ 2. Workers occupied by enterprises referred to in § 1^er, which are the subject of a business closure within the meaning of section 2, are entitled to the termination indemnity provided for in section 6 provided that the undertaking has been declared bankrupt, in accordance with section 6 of the Bankruptcy Act of 8 August 1997, prior to the date of the closure.
Such termination shall be granted under the same conditions as those determined by or under Articles 4, 5, 5 bis and 8. »
Art. 15. This chapter comes into force on 1^er July 2005.
Section 14 applies to companies whose closing date, as determined in accordance with section 2, paragraph 6, of the Act of 28 June 1966 on compensation for workers terminated in the event of business closure, is located after its entry into force.
CHAPTER V. - Organization of work - overtime
Art. 16. The following amendments are made to section 26bis of the Labour Act of 16 March 1971:
1° § 1^er Paragraph 8, inserted by Royal Decree No. 225 of 7 December 1983, is supplemented as follows:
"This limit of 65 hours may be extended to 130 hours in accordance with the procedure established by the King pursuant to § 2bis. »
2° § 2bis, inserted by law 10 June 1993, is replaced by the following provision:
"At the worker's request, 65 hours per calendar year, pursuant to Article 25 or Article 26, § 1^er, 3°, will not be counted in the calculation of the mean provided in § 1^erParagraph 1^er.
This worker's request must be made prior to the pay period in which the benefits were made.
The 65 hours per calendar year may be extended to 130 hours within and according to the procedures provided by the King. »
3° in § 3, last paragraph, the words "because of the provisions of paragraph 8" are replaced by the words "because of the provisions of paragraph 3".
Art. 17. Employers and workers to whom a collective labour agreement applies, concluded on the basis of Article 26bis, § 2bis, of the Labour Act of 16 March 1971, filed at the office of the General Directorate of Collective Labour Relations of the Federal Public Service Employment, Labour and Social Concertation before the coming into force of the amendment made by this Act, may continue to apply the provisions of this collective labour agreement until its expiry. Until then, this agreement can no longer be amended, except to increase the number of overtime hours to a maximum of 65 hours or to extend the duration of the agreement.
In addition to the maximum of 65 hours, employers and workers referred to in paragraph 1^er, may apply the new provision of Article 26bis, § 2bis, paragraph 1^er so that the total of the two plans cannot exceed 130 hours. The new article 26bis, § 2bis, paragraph 3, is not applicable to them.
Art. 18. This chapter comes into force on the day this Act is published in the Beige Monitor.
CHAPTER VI. - Alternative financing
Art. 19. Article 66, § 1^erof the programme law of 2 January 2001, amended by the laws of 20 July 2001, 30 December 2001, 2 August 2002, 24 December 2002, 22 December 2003 and 27 December 2004, is supplemented by the following paragraphs:
"The King may, by order deliberately in the Council of Ministers, increase the amount of alternative funding for the financing of the Workers Allowance Fund dismissed in the event of business closure.
The King may increase the amount of alternative funding to fund the fund to promote access to work for persons with disabilities, established with the National Social Security Office. »
Art. 20. Article 66, § 2, of the Act, as amended by the Acts of 30 December 2001, 2 August 2002, 24 December 2002, 22 December 2003 and 27 December 2004, is supplemented as follows:
"12° the amount of the increase referred to in § 1^er, paragraph 11, for the Workers Allowance Fund terminated in the event of business closure;
13° the amount of the increase referred to in § 1^erParagraph 12, for the National Social Security Office. »
Art. 21. In section 52 of the Program Act of December 27, 2004, the terms "paragraph 2," are deleted.
CHAPTER VII. - Funds to promote access to work
of Persons with Disabilities
Art. 22. § 1^er. It is established with the National Social Security Office a fund to promote access to work for persons with disabilities.
This fund is administered by a management committee composed of representatives of social partners and experts in employment policy for persons with disabilities. They sit with an advisory voice. Ministers with Employment and Labour and Social Affairs in their respective jurisdictions can each designate a government commissioner in the management committee.
The King shall determine the terms and conditions for the designation of the members of the management committee referred to in the preceding paragraph.
§ 2. The purpose of the fund is, without the means available, to maintain persons with disabilities at work or to help them find employment through financial intervention to employers who occupy or wish to occupy one or more persons with disabilities.
The King shall determine, after notice of the management committee referred to in § 1^erthe criteria, terms and conditions of the application and the granting of the intervention.
The criteria and conditions for the granting of the intervention can only have the promotion of the occupation of persons with disabilities as a basis or objective.
§ 3. The financial resources of the fund are:
1st income from alternative social security financing;
2° the recovery of unduly granted interventions.
§ 4. The King shall designate officials who control compliance with the provisions of this chapter.
These officials exercise this control in accordance with the provisions of the Labour Inspection Act of 16 November 1972.
CHAPTER VIII. - Tax provisions
additional work and teamwork
Art. 23. In Title II, Chapter III, Section 1 of the Income Tax Code 1992, a sub-section Illbis entitled "Reduction for remuneration following the supplementary work benefit giving entitlement to a sursalary" and comprising an article 154bis, read as follows:
"Art. 154bis. It is granted a tax reduction to workers:
- which are subject to the Labour Act of 16 March 1971 and are occupied by an employer subject to the Labour Collective Agreements and Joint Commissions Act of 5 December 1968;
- and which took, during the taxable period, an additional work that entitles a sursalary under section 29 of the Labour Act of 16 March 1971 or section 7 of Royal Decree No. 213 of 26 September 1983 relating to the duration of work in the enterprises of the Joint Construction Commission.
The tax reduction is equal to 24.75 p.c. of the sum of the amounts that were used as a basis for calculating the additional work hours that the worker claimed during the taxable period. When the additional hours of work presumed exceed 65 hours, this amount is taken into account only in a quotity determined by the ratio between, on the one hand, 65 hours and, on the other, the total of the additional hours of work requested.
However, the tax reduction cannot exceed the tax for taxable net remuneration included in taxable net occupational incomes. »
Art. 24. In section 243, paragraph 4, of the same Code, replaced by the program law of December 27, 2004, the words "154bis," are inserted between the words "145²¹ to 145²⁸"and the words "157 to 169."
Art. 25. In Part VI, Chapter 1, section IV, of the same Code, it is inserted an article 275¹, as follows:
« Art. 275¹. Employers defined in paragraph 2 who pay or assign compensation for additional work presumed by the worker and who are liable for the professional pre-payment on such remuneration under section 270, 1°, are exempted from paying part of the professional pre-payment to the Consolidated Revenue Fund, provided that all such pre-payments are retained.
The provisions of this section shall apply:
- employers subject to the Act of 5 December 1968 on collective labour agreements and joint labour commissions with respect to workers subject to the Labour Act of 16 March 1971 and belonging to category 1 referred to in Article 330 of the Programme Law of 24 December 2002;
- to companies approved for the interim work that make interim arrangements available to the companies referred to in the first dash so long as these are employed in the function of a Category 1 worker and perform additional work.
The professional pre-payment that is not to be paid is 24.75 p.c. of the gross amount of remuneration that was used as a basis for calculating the sursalary.
The exemption is only valid for the first 65 additional hours of work per year and per worker.
To benefit from the exemption from the professional pre-payment referred to in paragraph 1^er, the employer must provide, on the occasion of its statement to the professional pre-payment, proof that the workers for whom the exemption is invoked have taken additional work during the period to which the declaration relates to the professional pre-payment. The King sets out the terms and conditions for the administration of this evidence. »
Art. 26. The following amendments are made to section 301 of the Program Act of 22 December 2003:
(a) in § 1^erParagraph 1^erthe words "equal to 1 p.c." are replaced by the words "equal to 2.5 p.c."
(b) § 2 is supplemented by a 4°, which reads as follows:
"4° the companies approved for the interim work that make interim arrangements available to companies listed in 1° and 2° and that employ these interims in a team or night work system in the function of a Category 1 worker, are, with respect to the waiver of payment of the professional pre-payment on the taxable remuneration of these interims in which are included team bonuses, assimilated to these contracts. »
Art. 27. Sections 23 to 26 are applicable to team and night allowances and pay for additional work paid or awarded from 1^er July 2005.
CHAPTER IX. - Unique Innovation Awards
Art. 28. Not considered for the calculation of social security premiums as compensation within the meaning of section 2 of the Act of April 12, 1965 concerning the protection of workers' remuneration, single innovation premiums if the following conditions are met at the same time:
(1) premiums must be awarded for a novelty that brings a real surplus value to the employer's normal activities that grant the premium;
(2) innovation may not be the subject of a prior price request or a request for a quotation for the acquisition of products or processes that are sent by a third party to the grant;
3) innovation must be implemented by the employer within its business or be the subject of a prototype or a prototype manufacturing application or must be subject to internal directives that indicate what innovation will change in the company's normal operations;
(4) the premiums have not been granted in replacement or conversion, in the performance of the employment contract, of the pay due, of bonuses, benefits in kind or of any other benefit or supplement, whether or not liable to social security contributions;
(5) premiums may only be granted to workers who are bound by a labour contract to the employer who grants the premium;
(6) the total sum of the premiums paid in a calendar year shall not exceed 1% of all wages referred to in section 23 of the Act of 29 June 1981 establishing the general principles of social security of wage workers, of workers in the company in respect of that calendar year;
(7) the number of workers receiving premiums may not exceed 10% of the number of workers employed by the company per calendar year for enterprises of 30 or more and up to 3 workers for enterprises occupying less than 30 workers;
8) by innovation, the number of workers receiving a premium cannot exceed 10;
(9) the amount of premiums paid by worker shall not exceed one month of salary per calendar year;
10) the criteria, procedures and identification of the project subject to premiums must be published within the company and must be communicated to the Minister who has the Economy in his or her skills, who sets out the terms and conditions of that communication.
The amounts and the names of the beneficiaries of these premiums must be communicated to the National Social Security Office within the month following the award of these premiums.
For the purposes of this section, workers and employers are referred to the Act of 5 December 1968 on collective labour agreements and joint commissions.
Art. 29. Unique innovation premiums paid or awarded to workers are exempt from the tax of natural persons or the tax of non-residents, provided that all the conditions set out in section 28 are met simultaneously.
Art. 30. Article 10 of the Law of 26 July 1996 on the Promotion of Employment and Preventive Protection of Competitiveness, last amended by the Law of 28 April 2003, is supplemented by a 4° written as follows:
"4° the unique innovation premiums referred to in Article 28 of the Act of 3 July 2005 on various provisions relating to social dialogue. »
Art. 31. Section 28 comes into force on 1^er January 2006 and will cease to be in force on 1^er January 2007.
Section 29 is applicable to single innovation premiums paid or awarded from 1^er, January 2006 to 1^er January 2007.
Section 30 comes into force on 1^er January 2006. »
CHAPTER X. - Social provisions
Section 1^re. - Limit periods
Art. 32. In section 39, paragraph 1^er, of the law of 27 June 1969 revising the Decree-Law of 28 December 1944 concerning the social security of workers, as amended by the laws of 4 August 1978 and 29 April 1996, the words "five years" are replaced by the words "three years".
Art. 33. In section 42, paragraph 1^er, of the same law, amended by the laws of 4 August 1978 and 29 April 1996 and amended by the law of 29 April 1996, the words "five years" are replaced by the words "three years".
Art. 34. In Article 12, § 4, paragraphs 1^er and 2, of the Decree-Law of February 7. 1945 concerning the social security of the sailors of the merchant navy, as amended by the laws of the 1^er August 1985 and 29 April 1996, the words "five years" are replaced by the words "three years".
Art. 35. In Article 12bis, § 5, paragraph 1^erthe same Decree-Law inserted by the Law of 11 July 1956 and amended by the Laws of 1^er August 1985 and 29 April 1996, the words "five arts" are replaced by the words "three years".
Art. 36. In Article 6, paragraphs 1^er and 2, Act of 1^er August 1985, amending by Royal Decree No. 502 of 31 December 1986 and the laws of 22 December 1989, 20 July 1991 and 29 April 1996, the words "five years" are replaced by the words "three years".
Art. 37. In article 121 of the co-ordinated laws relating to family allowances for employed workers, as amended by the Royal Decree of 25 October 1960 and the laws of 10 October 1967 and 29 April 1996, the words "five years" are replaced by the words "three years".
Art. 38. In section 155, paragraph 7, of the same coordinated laws, inserted by the law of 29 April 1996, the words "five years" are replaced by the words "three years".
Art. 39. In section 59, paragraphs 4 and 5, laws relating to compensation for damage caused by occupational diseases coordinated on 3 June 1970, as amended by the law of 29 April 1996, the words "five years" are replaced by the words "three years".
Art. 40. In article 69, paragraph 3, of the Act of 10 April 1971 on industrial accidents, as amended by the Acts of 1^er August 1985 and 29 April 1996, the words "five years" are replaced by the words "three years".
Art. 41. In article 3, paragraph 1^er, of Royal Decree No. 33 of 30 March 1982 relating to a deduction on disability allowances amended by Royal Decree No. 52 of 2 July 1982 and the Law of 29 April 1996, the words "five years" are replaced by the words "three years".
Art. 42. In section 137, paragraphs 1^er and 2, of the law of 22 January 1985 of recovery containing social provisions, amended by the Royal Decree of 19 May 1995 and the law of 24 December 1999, the words "five years" are replaced by the words "three years".
Section 2. - Friendly recovery
Art. 43. An article 40bis as follows is inserted in the law of 27 June 1969 revising the Decree-Law of 28 December 1944 concerning the social security of workers:
"Art. 40bis. The Agency may amicably grant terms and times to its debtors, in accordance with the terms and conditions determined by the King after the advice of the Management Committee, before citing before the judge or proceeding by constraint. »
Section 3. - Better perception of contributions
Art. 44. Article 19, paragraph 1^er, 4°ter, of the Law of 16 December 1851 on Privileges and Mortgages, forming Title XVIII of Book III of the Civil Code, inserted by Article 6 of the Law of 18 December 1968 and amended by the Act of 24 December 2002, is replaced by the following provision:
"The contributions and increases due to the National Office of Social Security and those to which it provides recovery, contributions and increases due to the Emergency and Provident Fund for Mariners and those to which it provides recovery, contributions and increases due to the Professional Diseases Fund and those due to the Fonds de sécurité d'existence and the Fonds social pour les travailleurs diamondaires as well as the claims of pension organizations based on Article 62, 2° of the Act of 26 June 2002 on business closures.
Contributions and increases due to social insurance funds for self-employed workers and to the National Junior Social Insurance Fund for Independent Workers pursuant to Royal Decree No. 38 of 27 July 1967 organizing the social status of self-employed persons, Chapter III of Part III of the Act of 26 June 1992 on social and other provisions and Chapter II of Part III of the Act of 30 December 1992 on social and other provisions. »
Art. 45. The title of section 6 of chapter IV of the Act of 27 June 1969 revising the Decree-Law of 28 December 1944 concerning the social security of workers is replaced by the following title:
"Privileges and rights of organizations receiving social security assessments in respect of recovery".
Art. 46. An article 41bis, as follows, is inserted in the same law:
"Art.41bis. For the purposes of this section, the following three organizations are covered by social security contributions: the National Social Security Office, the Mariner Relief and Allowance Fund and the National Social Security Office of the provincial and local governments. »
Art. 47. An article 41ter, as follows, is inserted in the law of 27 June 1969 revising the Decree-Law of 28 December 1944 concerning the social security of workers
"Art. 41ter. § 1^er. Any generally any receivable of the social security contribution receiving agency that has been the subject of an enforceable or custodial order or that has been the subject of an order authorizing the conservatory seizure is guaranteed by a legal hypothec on all property belonging to the debtor located in Belgium and that are liable to it.
§ 2. The legal mortgage does not prejudice prior privileges and mortgages; She only gets ranked from her registration.
§ 3. The legal hypothec is registered at the request of the social security contribution collector.
Article 19 of the Bankruptcy Act of 8 August 1997 is not applicable to the legal hypothec concerning claims referred to in § 1^er, and which are before the declarative judgment of bankruptcy.
§ 4. Registration takes place upon presentation of the title giving right in accordance with § 1^er and in compliance with section 89 of the Mortgage Act of 16 December 1851.
§ 5. The social security contribution collector organization gives a stronghold in the administrative form, without being required, vis-à-vis the mortgage curator, to provide the justification for the payment of the sums due.
§ 6. If, before paying the sums guaranteed by the legal mortgage, debtors wish to free all or part of the encumbered assets, they apply to the social security contribution collector. This application will be admitted if the organization has already or is given sufficient security for the amount of what is due to it.
§ 7. The debtor's charge is for the payment of mortgage fees related to the legal mortgage. »
Art. 48. Section 41quater, as follows, is inserted in the same Act:
"Art. 41quater. § 1^er. The notaries required to make an act intended for the alienation or mortgage assignment of a building, ship or ship owned by a legal person or a natural person engaged in an activity of independent of the passing of the act are personally responsible for the payment of the claims of organizations receiving social security dues that may result in the registration of a mortgage, if they do not notify such bodies
The notice must be sent electronically or via telematics to social security contribution recipients. If the intended act has not passed within three months from the date of the shipment of the notice, the notice will be considered non-avenue.
§ 2. If the interest of the social security contribution collector is required, the notary shall be notified to the notary before the expiry of the twelfth business day following the date of the notification referred to in § 1^er and by electronic or telematic means, the amount of receivables that may result in the registration of the legal mortgage on the property under the act.
§ 3. When the act referred to in § 1^er has passed, the notice referred to in § 2 shall be seized and arrested in the hands of the notary on the sums and values that he holds under the act on behalf of or for the benefit of the debtor of the receiving body of social security contributions.
In addition, if the sums or values so seized-and-arrested are less than all amounts due to registered creditors and opposing creditors, the notary must, under penalty of being personally responsible for the surplus, inform the receiving bodies of social security contributions by electronic or telematic means no later than the first business day following the passing of the act.
Without prejudice to the rights of third parties, the transcript or registration of the act is not enforceable to social security contribution collectors, if the registration of the legal mortgage takes place within eight working days after the sending of the information provided for in the preceding paragraph.
Inoperative with respect to the claims of the social security contributions receiving bodies notified pursuant to § 2, all unregistered claims for which seizure or opposition is exercised only after the expiry of the period provided for in paragraph 2.
§ 4. The registrations made after the period provided for in § 3, paragraph 3, or for the security of claims that have not been notified, in accordance with § 2, are not subject to the mortgage creditor or to the purchaser who may request the release.
§ 5. The liability of the notary under § 1^er and 3, may not exceed, as the case may be, the value of the alienated property or the amount of the mortgage registration, deducting from the sums and values seized-arrested in its hands.
§ 6. §§ 1^er5 shall apply to any person authorized to give authenticity to the acts referred to in § 1^er.
§ 7. Public officials or departmental officials responsible for publicly selling furniture belonging to a legal person or a natural person engaged in an independent activity, whose value reaches a minimum of EUR 250, are personally responsible for the payment of the sums due to the organizations receiving social security contributions by the owner at the time of sale, if they do not notify electronic or telematically of the organizations receiving social security premiums at least eight days.
When the sale took place, the notification by the receiving agencies of social security contributions of the amount of the sums due to them, made electronically or telematically by the day before the day of the sale, shall take place in the hands of public officials or ministerial officers cited in the preceding paragraph.
§ 8. The date of shipment of notices, information and notifications referred to in §§ 1^er, 2 and 7 means the date of the acknowledgement of receipt communicated by the receiving body of social security contributions.
§ 9. The notices, information and notifications referred to in §§ 1^er2 and 7 shall be established and transmitted in accordance with the models established by the King.
The King shall designate the competent services to receive and transmit the notices, information and notifications provided for in that article.
Art. 49. An article 41quinquies, as follows, is inserted in the same law:
"Art. 41quinquies. § 1^er. The transfer, in property or in usufruct, of a set of goods, consisting of, inter alia, elements that allow the customer to be retained, assigned to the exercise of a liberal profession, office or office, or of an industrial, commercial or agricultural operation, as well as the establishment of a usufruct on the same property is not applicable to the notified body of social security contributions that follows the expiration of the month
§ 2. The assignee shall be jointly and severally liable for the payment of social security dues, increases in dues and late interest due by the transferor at the expiry of the period referred to in § 1^erup to the amount already paid or awarded by it or an amount corresponding to the nominal value of the shares or shares assigned in consideration of the assignment, before the expiry of that period.
§ 3. §§ 1^er and 2 are not applicable if the assignor attached to the act of assignment a certificate established exclusively for that purpose by the social security contribution collectors within thirty days preceding the notification of the agreement.
The issuance of this certificate is subject to the introduction by the transferor of a duplicate application to the receiving agency of social security contributions.
The certificate will be refused by the receiving agency of social security contributions, if, on the date of application, it has been determined by the assignor of a debt that constitutes a liquid and certain debt to the organization or if the application is filed after the announcement or during a control by a social inspector.
The certificate is either issued or refused within 30 days from the introduction of the transferor's request.
§ 4. The assignments made by a curator, a suspended commissioner or in the course of a merger, splitting, the contribution of a universality of property or an industry carried out in accordance with the provisions of the Code of Companies are not subject to the provisions of this section.
§ 5. The application and certificate referred to in this section shall be established in accordance with the models established by the Minister who has Social Affairs in his or her competence. »
Art. 50. Sections 32 to 42 come into force on 1^er January 2009.
The King sets the effective date of sections 43 to 48.
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 July 2005.
ALBERT
By the King:
Deputy Prime Minister and Minister of Finance,
D. REYNDERS
Minister of Social Affairs,
R. DEMOTTE
The Minister of Employment,
Ms. F. VAN DEN BOSSCHE
Seal of the state seal:
The Minister of Justice,
Ms. L. ONKELINX
____
Notes
(1) Session 2004-2005.
House of Representatives.
Documents. - Bill No. 51-1767/1. Amendment No. 51-1767/2. - Amendments, No. 51-1767/3. - Amendments, No. 51-1767/4. - Report, no. 51-1767/5. - Text adopted by the Commission, No. 51-1767/6. - Amendments submitted after filing of the report, No. 51-1767/7. - Text adopted in plenary and transmitted to the Senate, No. 51-1767/8.
Annales parliamentarians. - Discussion and vote, 2 June 2005.
Senate.
Documents. - Project not referred to by the Senate, No. 3-1222/1.