24 DECEMBER 2002. - An Act to Accredit the Avenor, made in Madrid on 22 June 2000, amending the agreement between the Kingdom of Belgium and the Kingdom of Spain to avoid double taxation and to prevent tax evasion and fraud in respect of income and property taxes, and the Protocol, signed in Brussels on 14 June 1995 (1) (2)

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. The Avenor, made in Madrid on 22 June 2000, amending the Convention between the Kingdom of Belgium and the Kingdom of Spain to avoid double taxation and to prevent tax evasion and tax evasion on income and property taxes, and the Protocol, signed in Brussels on 14 June 1995, will come out its full and full effect.
Promulgation of this law, let us order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 24 December 2002.
ALBERT
By the King:
Minister of Foreign Affairs,
L. MICHEL
Minister of Finance,
D. REYNDERS
Minister, Deputy Minister of Foreign Affairs,
Ms. A. NEYTS-UYTTEBROECK
Seal of the state seal:
Minister of Justice,
Mr. VERWILGHEN
____
Notes
(1) Session 2001-2002.
Senate.
Documents.
Bill, tabled on 4 June 2002, No. 2-1192/1.
Report, no. 2-1192/2.
Annales parlementaire
Discussion, meeting of 16 July 2002.
Voting, meeting of 17 July 2002.
Session 2001-2002.
Room.
Documents.
Project transmitted by the Senate, No. 50-1981/1.
Text adopted in plenary and subject to Royal Assent, No. 50-1981/2.
Annales parlementaire
Discussion, meeting of 16 October 2002.
Voting, meeting of 17 October 2002.
(2) The exchange of instruments of ratification took place on 10 June 2003. Pursuant to Article II, the avenor entered into force on 25 June 2003.

FORTHING THE CONVENTION AGAINST THE BELGIUM ROYAME AND THE SPANISH ROYAME TO VIEW THE IMPOSITION DOUBLES AND TO FIRST EVASION AND FISCAL FRAUDE D'IMPOTS SUR LE REVENU ET SUR LA FORTUNE, ET LE PROTOCOLE, SIGNES A BRUXELLES ON 14 JUNE 1995
His Majesty the King of the Belgians
and
His Majesty the King of Spain,
Desirous of concluding an Avender amending the Convention between the Kingdom of Belgium and the Kingdom of Spain to avoid double taxation and to prevent tax evasion and tax evasion on income and property taxes, and the Protocol, signed in Brussels on 14 June 1995 (hereinafter referred to as "the Convention"),
Appointed to this effect for their Plenipotentiaries:
His Majesty the King of the Belgians: His Excellency Mr. Xavier L. Demoulin, Ambassador of Belgium to Spain
His Majesty the King of Spain: His Excellency Mr. Enrique Giménez-Reyna, Secretary of State for Finance.
The following provisions were agreed upon after having exchanged their full powers recognized in due form:
ARTICLE I^er
Article 29 of the Convention is deleted and replaced by the following provisions:
“1. This Convention shall be ratified and the instruments of ratification shall be exchanged in Madrid as soon as possible.
2. The Convention shall enter into force on the fifteenth day following that of the exchange of instruments of ratification and its provisions shall apply:
(a) taxes due to the source on income awarded or paid from 1^er January of the year following the entry into force of the Convention;
(b) other income or property taxes for taxable periods ending on or after 31 December of the year of entry into force of the Convention.
3. The provisions of the Convention between Spain and Belgium with a view to avoiding double taxation and resolving certain other issues relating to income and property taxes and the Additional Protocol signed in Brussels on 24 September 1970 shall cease to apply to any Spanish or Belgian tax in respect of which this Convention and the Protocol annexed thereto have effect in accordance with the provisions of paragraph 2. »
ARTICLE II
“1. This Agreement shall be ratified and the instruments of ratification shall be exchanged in Madrid as soon as possible together with the instruments of ratification of the Convention.
2. The Avenor will enter into force on the fifteenth day following that of the exchange of instruments of ratification. »
In faith, the above-mentioned Plenipotentiaries, have signed this coming and affixed their seals there.
Done in Madrid on 22 June 2000, in duplicate, in French, Dutch and Spanish, the three texts being equally authentic.