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30 DECEMBER 2002. - Act respecting various tax provisions for ecotaxes and ecoreductions (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. - Amendments to the law of 7 January 1998 concerning the structure and rates of excise rights on alcohol and alcoholic beverages
Art. 2. § 1^er. In section 5 of the law of 7 January 1998 concerning the structure and rates of excise rights on alcohol and alcoholic beverages, the following amendments are made:
1° In § 1^er the words "special excise fee: 0,9172 EUR" are replaced by the words "special excise fee: 0.7406 EUR".
2° In § 2 the amounts of "1.0907 EUR", "1.1403 EUR", "1.1899 EUR", "1.1899 EUR" and "1.2395 EUR", mentioned in the table inserted under the column "Special Excise Right", are replaced respectively by the amounts of "0.9141 EUR", "0.9637 EUR", "1.0133 EUR", "1.0133 EUR" and "1.0629 EUR". "
Art. 3. The following amendments are made to section 9 of the Act:
1° In § 1^er, 1^er under the title "silent wines", the words "special excise right: 47,0998 EUR" are replaced by the words "special excise right 37,3055 EUR".
2° In § 1^er, 2nd dash, under the title "smooth wines", the words "special excise right: 161,1308 EUR" are replaced by the words "special excise right 149,5046 EUR".
3° In § 3, the words "a special excise rate of 14,8736 EUR" are replaced by the words "a special excise rate of 3,2474 EUR".
Art. 4. The following amendments are made to section 12 of the Act:
1° In § 1^er, 1^er under the title "Non-smooth drinks", the words "Special excise right: EUR 47.0998" are replaced by the words "Special excise right: EUR 37.3055".
2° In § 1^er, 2nd dash, under the title "smooth drinks", the words "special excise right 161,1308 EUR" are replaced by the words "special excise right: 149,5046 EUR".
3° In § 3, the words "a special excise rate of 14,8736 EUR" are replaced by the words "a special excise rate of 3,2474 EUR".
Art. 5. The following amendments are made to section 15 of the Act:
1° In § 1^er, the words "a special excise fee of 32,2262 EUR" are replaced by the words "a special excise fee of 20,6000 EUR".
2° In § 2, the words "a special excise charge of EUR 27,2683" are replaced by the words "a special excise charge of EUR 15.6421".
3° In § 3, (a) , the words "Special Excise Right: 94,1995 EUR" are replaced by the words "Special Excise Right: 82,5733 EUR".
4° In § 3, (b), the words "special excise right: 114,0310 EUR" are replaced by the words "special excise rights: 102,4048 EUR".
Art. 6. In section 17 of the Act, the words "Special Excise Right: EUR 1,437.7824" are replaced by the words "Special Excise Right: EUR 1,408,7169".
CHAPTER III. - Amendments to the Act of 13 February 1995 on the Excise Regime for Non-Alcoholic Drinks
Art. 7. Article 1^er§ 1^erthe following amendments are made to the Act of 13 February 1995 on the Excise of Non-Alcoholic Beverages:
1° in 1°, the words "4.9579 EUR per hectolitre" are replaced by the words "0 EUR per hectolitre";
2° in 2°, the words "7,4368 EUR per hectolitre" are replaced by the words "5,6668 EUR per hectolitre";
3° § 1^er, is completed as follows:
"3° beers as defined in Article 4 of the Law of 7 January 1998 concerning the structure and rates of excise duty on alcohol and alcoholic beverages, whose acquired alcoholometric title does not exceed 0.5% vol: 5,6668 EUR per hectolitre;
4° the quiet wines falling under NC 2204 and 2205, with the exception of sparkling wines as defined at 5°, whose alcoometric title does not exceed 1.2 % vol and which contain only alcohol obtained entirely by fermentation: 5,6668 EUR per hectolitre;
5° the sparkling wines in NC codes 2204 10, 2204 21 10, 2204 29 10 and 2205, whose alcoometric title does not exceed 1.2 % vol and which:
- are presented in bottles closed by a "gush" cap maintained by means of attachments or links or have an overpressure due to carbon dioxide in a solution equal to or greater than 3 bars,
- contain only alcohol obtained entirely by fermentation: 5,6668 EUR per hectolitre;
6° other non-smooth fermented beverages in NC 2204 and 2205, not included in 4°, as well as those in NC 2206, whose alcoometric title does not exceed 1.2 % vol and which contain only alcohol obtained entirely by fermentation: 5,6668 EUR per hectolitre;
7° other foamy fermented beverages under code NC 2206 00 91 as well as those under codes NC 2204 10, 2204 21 10, 2204 29 10 and 2205, not subject to 5°, of which the alcoometric title does not exceed 1.2 % vol and which:
- are presented in bottles closed by a "gush" cap maintained by means of attachments or links or have an overpressure due to carbon dioxide in a solution equal to or greater than 3 bars,
- contain only alcohol obtained entirely by fermentation: 5,6668 EUR per hectolitre;
8° the fruit and vegetable juices of the NC code 2009 : 0,0000 EUR per hectolitre. "
Art. 8. Article 1^erbis, as follows, is inserted in the same law:
"The codes of the combined nomenclature, used in this Act, refer to those set out in Schedule 1 of Regulation (EEC) No. 2658/87 of the Council of European Communities of 23 July 1987 relating to the tariff and statistical nomenclature and the common tariff, as amended by Regulation (EEC) No. 2587/91 of the Commission of the European Communities of 26 July 1991. »
CHAPTER IV. - Amendments to the ordinary law of 16 July 1993 to complete the federal structure of the State
Art. 9. In article 369 of the ordinary law of 16 July 1993 to complete the federal structure of the State, the following amendments are made:
1°, 4°, 7°, 9°, 10° and 13° are repealed;
2° 11° is replaced by the following provision:
"11° consumption: the delivery of products subject to ecotax or packaging contribution to retailers by companies that are, if any, held, without prejudice to section 369bis, to be registered in accordance with the terms set by the Minister of Finance, unless the manufacturer, the importer, the introductor or possibly his tax representative, are imposed on those registered companies for the obligations that are imposed on them »;
3° the 11°bis is replaced by the following:
"11°bis retailing: any natural or legal person who delivers products that are subject to the ecotax or the packaging contribution to natural or legal persons who consume them, intermediate or final; »;
4° the 12° is replaced by the following provision:
"12° indebted: any natural or legal person who makes the consumption of products subject to an ecotax or a packaging contribution; »;
5° on 17°, repealed by the law of 14 July 1997, is reinstated in the following wording:
"17° packing contribution: contribution that strikes containers for single-use drinks. "
Art. 10. An article 369bis, as follows, is inserted in the same law:
"Art. 369bis . The physical or legal persons referred to in Article 369, 11°, shall be registered, in accordance with the terms provided by the Minister of Finance, who provide the retailers with beverages packed in containers that are not subject to the packaging contribution in accordance with the provisions of Article 371, § 2, or are exempted in accordance with the provisions of Article 371, § 3, 3°.
Physical or legal persons referred to in paragraph 1^er, are required to affix the registration number assigned to them on the receptacle. "
Art. 11. Section 371 of the Act, as amended by the Acts of 7 March 1996 and 10 November 1997, is replaced by the following provision:
"Art. 371. § 1^er. A packaging contribution is collected, when making drinks packaged in individual containers at a rate of EUR 11.6262 per product hectolitre in these containers.
§ 2. Reusable receptacles are not subject to the packaging contribution, subject to the following conditions:
(a) the physical or legal person who puts on the consumption of beverages packed in individual containers provides proof that these containers are reusable, that is, they may be filled at least seven times, and that these containers are recovered through a record system and are effectively reused;
(b) the amount of the record is not less than EUR 0.16 for containers with a capacity of more than 0.5 litres and EUR 0.08 for containers with a capacity of less than or equal to 0.5 litres;
(c) the receptacle has a visible distinguishing sign indicating that it is recorded and reusable;
§ 3. Are exempt from the packaging contribution:
1° milk and milk-based packagings;
2° packagings of beverages primarily constituted by one of the materials referred to in Annex 18;
3° packagings of beverages made, by material type, of a minimum quantity of recycled materials, the percentage of which is fixed by royal decree deliberated in Council of Ministers, then confirmed by law.
§ 4. The exemption referred to in paragraph 3 shall be subject to the following conditions:
(a) the natural or legal person who puts on the consumption of beverages packed in individual containers shall demonstrate that these containers meet the requirements of the King;
(b) the receptacle has a visible distinguishing sign indicating that it is partially made of recycled materials.
§ 5. An independent inspection body, approved by the Minister of Economy, checks the recycled material content of beverage packagings on the basis of volumes of recycled materials and virgin raw materials that are used to produce beverage containers that may benefit from exemption. »
Art. 12. Sections 372 and 373 of the Act, as amended by the Act of 7 March 1996, are repealed.
Art. 13. The title of Chapter III of the Act is replaced by the following title:
CHAPTER III. - Disposable cameras »
Art. 14. In section 376 of the Act, the following amendments are made:
1° paragraph 1^er is replaced by the following provision:
"Disposable consumer cameras are subject to an ecotax of EUR 7.44 per device. »;
2° The last sentence of paragraph 2 is replaced by the following provision:
"The King determines, by order deliberately in the Council of Ministers, the modalities for the application of this evidence, which royal decree produces its effect on 1^er July 1996. »;
3° Paragraph 3 is repealed.
Art. 15. Section 377 of the Act is replaced by the following provision:
"Art. 377. § 1^er. All batteries are subject to an ecotax of EUR 0.50 per cell, with the exception of batteries placed in active medical devices, including active implantable medical devices.
§ 2. However, with respect to devices whose batteries or batteries are not intended to be easily replaced by their user, an exemption from the ecotax provided for in paragraph 1^er, is granted on condition that a collection and recycling system be established and that the costs of the collection, sorting and recycling incurred are fully borne by the debtor for the batteries concerned. "
Art. 16. In section 378 of the Act, as amended by the Act of 7 March 1996, item 2. (b) is replaced by the following provision:
"(b) the following collected quantities, expressed by the weight of batteries placed on the Belgian market in the same year, must be reached without using used batteries from abroad:
- for the year 2002: 60%;
- for the year 2003: 62.5 per cent;
- for 2004 and the following: 65%. »
Art. 17. In section 379 of the Act, as amended by the Act of 14 July 1997, the following amendments are made:
- in paragraph 1^erthe words "and pesticides" are deleted;
- in paragraph 2, the words "except for pesticides, for which the packaging volume unit is 5 litres" are deleted.
Art. 18. In section 379bis of the Act, inserted by the Act of 7 March 1996 and amended by the Act of 14 July 1997, the following amendments are made:
1° § 1^er is replaced by the following provision:
« § 1^er. For the purposes of section 379, receptacles containing industrial products referred to in Annex 15 are considered to be intended for non-professional use, with capacity not exceeding the following volumes:
- solvents: 5 litres;
- glues: 10 litres;
- inks: 2.5 liters. »;
2° §§ 2 and 3 are repealed.
Art. 19. In section 380 of the Act, as amended by the Act of 14 July 1997, the following amendments are made:
1° the first dash of 1° is repealed;
2° point c. dealing with pesticides for agricultural use is repealed.
Art. 20. Chapter VI of the Act is repealed.
Art. 21. Chapter VII of the Act is repealed.
Art. 22. Section 391 of the Act is replaced by the following provision:
"Art. 391. § 1^er. Products likely to be subject to an ecotax are provided with a distinctive sign clearly indicating either that they are actually subject to the ecotax as well as the amount of this ecotax, either the cause of the exemption of the ecotax or the amount of the delivery, in order to ensure tax control and inform the consumer of the nature of the ecotax regime applicable to the said containers.
§ 2. The receptacles that are not subject to the packing contribution under the provisions of Article 371, §2, are equipped with a distinguishing sign that clearly shows their reusable character and the amount of the record, with the aim of informing the consumer of the packaging contribution scheme applicable to the said receptacles.
§ 3. The receptacles that are exempted from the packing contribution under the provisions of Article 371, § 3, 3°, are equipped with a distinguishing sign indicating that they are partially made of recycled materials.
§ 4. The Minister of Finance shall determine the terms and conditions of application of this Article. "
Art. 23. § 1^er. In Article 392, § 1^erParagraph 1^er, of the same law, amended by the laws of 7 March 1996 and 10 November 1997, the words "and/or the packaging contribution" are inserted between the words "ecotax" and "will not be granted" and between the words "ecotaxes" and "on the market".
§ 2. Article 392, § 1^er, paragraph 2, of the same law, the words "and objectives in terms of recycling rates referred to in Article 373, §§ 2 and 4" are deleted.
§ 3. In the Dutch text of Article 392, § 1^er, paragraph 3, of the same law, the words "in/of verpakkingsheffing" are inserted between the word "environmenttaks" and the word "onderworpen".
§ 4. Section 392 of the Act, amended by the laws of 7 March 1996 and 10 November 1997, paragraphs 2 and 3 are repealed.
Art. 24. § 1^er. In Article 393, § 1^erParagraph 1^er, in the same law, the words "and/or the packaging contribution are inserted after the word "ecotaxes".
§ 2. In Article 393, § 1^er, paragraph 2, of the same law, the words "and/or packaging contribution" are inserted between the words "ecotaxes" and "agents".
§ 3. In section 393, § 2, of the same law, the words "and/or the packaging contribution" are inserted between "ecotax" and "recognized".
Art. 25. § 1. In Article 394, § 1^erParagraph 1^er, of the same law, as amended by the Act of 7 March 1996, the words "or the packaging contribution" are inserted between "ecotax" and "is due".
§ 2. In Article 394, § 1^er, paragraph 2, of the same law, the words "and/or packaging contribution" are inserted between "ecotax" and "existing".
§ 3. In Article 394, § 2, paragraph 1^erin the same law, the words "and/or the packaging contribution" are inserted between the words "ecotax" and "in accordance" and between the words "ecotax" and "related".
§ 4. In Article 394, § 2, paragraph 2, 1^er the words "1^er October 1996" is replaced by the words "6 months after the coming into force of the law of... with various tax provisions on ecotaxes and ecoreductions. "
§ 5. Article 394, § 3, paragraph 1^er, of the same law, is replaced by the following provision:
Ҥ3. With respect to the inventory of products subject to the ecotax and/or the packaging contribution that are at the retailer's place of business at the time that an exemption previously granted is withdrawn or expires, the ecotax and/or the packaging fee must be paid within one month of the date the exemption has ended. "
§ 6. In Article 394, § 3, paragraph 2, 1^er derives from the same law the words "and/or packaging contributions" are inserted between the words "ecotaxes" and "established".
Art. 26. Section 395 of the Act is replaced by the following provision:
"Art. 395. Any contravention of the provisions of this Act that results in the requirement of the ecotax and/or the packaging fee shall be punished by a fine equal to ten times the amount of the ecotax and/or the packaging fee in question without being less than EUR 250 and without prejudice to the payment of the ecotax and/or the packaging fee.
The goods for which the ecotax and/or the packaging fee are payable and the means of transport used during this offence, as well as the objects that were used or intended to commit fraud, are seized and confiscation is imposed. "
Art. 27. Section 396 of the Act, as amended by the Act of 7 March 1996, is replaced by the following provision:
"Art. 396. In the case of ecotax and/or packing contribution, there is an attempt to fraudulently obtain an exemption from the ecotax and/or the packaging contribution, a fine of ten times the amount of the ecotax and/or the packaging contribution for which there has been an attempt to illegally obtain the exemption, without it being possible. "
Art. 28. In section 397, paragraph 2, of the Act, as amended by the Act of 7 March 1996, the words "and/or the packaging contribution" are inserted between the words "ecotax" and "that subtract".
Art. 29. In section 400 of the Act, the following amendments are made:
1st paragraph 1^er and is deleted;
2° in paragraph 2, the numbers "383, 384" are deleted.
Art. 30. In section 401 of the Act, as amended by the Acts of 7 March 1996 and 10 November 1997, item 1 is repealed.
Art. 31. An article 401bis, as follows, is inserted in the same law:
"Art. 401bis . The Minister of Finance is responsible for an annual assessment of the economic, environmental and budgetary effects of the excise rates provided for in sections 5, 9, 12, 15 and 17 of the Act of 7 January 1998 on the structure and rates of excise duty on alcohol and alcoholic beverages, as well as in section 1^er of the Act of 13 February 1995 on the Excise Regime for Non-Alcoholic Beverages, the rates of T.V.A. provided for in Royal Decree No. 20 of 20 July 1970 setting the rates of the value-added tax and determining the distribution of goods and services according to these rates and the rate of the packing contribution provided for in Article 371, § 1^er, in this Act, excluding the impact of changes in consumer behaviour that these rates have caused during the year.
By deliberate decree in Council of Ministers to be confirmed by law, the King may adapt the rates referred to in the first paragraph. "
Art. 32. Schedule 14 to the Act is repealed.
Art. 33. In Schedule 15 of the Act, the third dash is repealed.
Art. 34. Schedules 16 and 17 of the Act are repealed.
Art. 35. During the transitional period up to the day of the coming into force of this Act, a chapter V containing articles 370, 379 and 380 of the Act of 16 July 1993 to complete the federal structure of the State, as amended by the Act of 7 March 1996, is added to this Act with a view to being notified to the European Commission in the framework of Directive 98/34/EC of the European Parliament and the Council providing for a procedure of regulation At the end of this transitional period, the said articles shall take their final drafting under this Act.
« CHAPTER V. - Transitional regime
Provisions of the ordinary law of 16 July 1993 to complete the federal structure of the State, as amended by the law of 7 March 1996, to be notified to the European Commission under Directive 98/34/EC
Art. 370. For the purposes of Chapter II of the ordinary law of 16 July 1993 to complete the federal structure of the State, the categories of beverages under the following codes of the combined nomenclature of Customs are considered as beverages:
1° water, including natural or artificial mineral water and gaseous water, not added to sugar or other sweeteners, or flavoured under NC 22.01;
2° water, including mineral water and gaseous water, added to sugar or other sweeteners or flavoured, and other non-alcoholic beverages, including alcohol-free beers, alcohol-free wines and fruit nectars under NC 22.02;
3° beers under code NC 22.03;
4° fresh grape wines, including alcohol-enriched wines, grape musts other than those of No. 20.09, relevant to NC 22.04;
5° the vermouths and other fresh grape wines prepared using plants or aromatic substances under NC 22.05;
6° other fermented beverages (e.g. cider, pear, hydromel); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages not elsewhere specified or included in NC 22.06;
7° non-denatured ethyl alcohol of a volumic alcoometric title of less than 80% vol; water, liqueurs and other spirituous beverages; alcoholic preparations of the types used for the manufacture of beverages under NC 22.08;
8° fruit juices, including musts of grapes, or vegetables, not fermented, without the addition of alcohol, with or without the addition of sugar or other sweeteners, falling under NC 20.09;
9° milk, in liquid state, not concentrated or added sugar or other sweeteners under NC code 04.01.
Art. 379. (Amended by Article 10 of the Act of 7 March 1996 and by Article 3 of the Act of 14 July 1997).
Except where the product they contain is intended for non-professional use, all containers containing inks, glues, solvents and pesticides as listed in Annex 15, which are put to consumption, are subject to an ecotax of EUR 0.6197 per package volume unit, with a maximum of EUR 12.3947 per container.
Packaging volume units per product are equal to the minimum volumes determined in section 379bis, except for pesticides, for which the packaging volume unit is 5 litres. However, the ecotax per package is set at a minimum of EUR 0.6197.
On the proposal of the Follow-up Commission referred to in chapter VIII, these rates may be increased and, where appropriate, differentiated by proceeds by royal decree deliberated in the Council of Ministers, to be confirmed by law.
Art. 380. (Replaced by Article 13 of the Act of 7 March 1996 and amended by Article 5 of the Act of 14 July 1997).
When the receptacles referred to in section 379 are subject to an organized record system, return bonus, packing credit or special collection, they are exempted from the ecotax provided for in the article when the following conditions are met:
1° the amount of the delivery, return premium or packing credit must be sufficient to ensure that a high percentage of the containers are returned.
The amount of the delivery is set at a minimum of EUR 0.3099 per package volume unit, while the return premium is set at a minimum of EUR 0.1239 per package volume unit. The amount of the container is set at a minimum of EUR0.3099.
The King may, on the proposal of the Follow-up Commission, amend the minimum amount of the return order and premium or set the amount of the packaging credit to facilitate the achievement of this objective;
- the cost of special collection and suitable for packagings of pesticides for agricultural use carried out by trucks, the sorting and the removal or enhancement of these packagings is borne by the natural or legal person who puts the products liable to the ecotax on the market;
- the return premium, the packaging credit and the special and appropriate collection are clearly defined and formulated objectives, which must be in accordance with regional regulations.
a. The glues
- For packagings of more than 20 litres, a return premium collection system is accepted when the following objectives are met:
6 months after the law comes into force: 40% collection;
1 year after the law comes into force: 55% collection;
2 years after the coming into force of the law: collection of 70%.
- Packages of a capacity between 10 and 20 litres included being the subject of a voluntary collection system organized by the natural or legal person who puts the packagings liable to the ecotax on the market or by a body approved by it, also take into account to be exempted.
The organization approved by the natural or legal person putting on the market the products contained in these packagings, or in the absence of that person itself, ensures the disposal or enhancement of packagings in accordance with waste legislation.
b. Inks
For liquid ink packagings of more than 2.5 litres, a collection system with packaging credit is accepted when the following objectives are met:
1 year after the law comes into force: 40% collection;
2 years after the law comes into force: collection of 60%;
3 years after the law comes into force: 85% collection.
c. Pesticides for agricultural use
For Class A agricultural pesticide packagings, those of concentrated products with a capacity greater than 0.5 litres and ready-to-use dilute products with a capacity greater than 5 litres of Class B and those of Class C unclassified products, a special and suitable truck collection system is accepted when the following objectives are met:
1 year after the law comes into force: collection of 60%;
2 years after the law comes into force: collection of 80%.
2° The natural or legal person who puts products liable to the ecotax on the market must demonstrate:
(a) that the receptacle is either reused, disposed of or used usefully in accordance with applicable waste legislation;
(b) it itself takes charge of the cost of these operations.
3° The packaging must bear a visible distinguishing sign indicating that it is subject to a record, a return premium, a packing credit or a special and appropriate collection. The King determines the conditions to which this distinctive sign must be met.
4° Control of the achievement of the objectives and the elimination or reclamation of packagings shall be carried out using regionally certified documents in accordance with applicable waste legislation. The organization approved by the natural or legal person who puts products liable to the ecotax on the market or failing that person itself, provides all data deemed to be useful by the legally competent authorities for effective control and monitoring.
5° When the objectives set out in section 380, 1°, are not met, the organization approved by the natural or legal person who puts the products liable to the ecotax on the market or if the person fails to pay a fine equal to the difference between the number of packagings that would have been collected if the intended objective had been met and the number of packagings actually collected, multiplied by a specified amount by a Royal Minister This amount is higher than the amount of the ecotax due to the rate not reached.
In addition, the exception in section 380 is deleted for the following year unless the King decides otherwise on the advice of the Follow-up Commission. The Follow-up Commission relies on its annual assessment report, which it submits for the first time to the King by 1 and July 1997. »
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels, December 30, 2002.
ALBERT
By the King:
Minister of Finance,
D. REYNDERS
Seal of the state seal:
For the Minister of Justice, absent,
Minister of Financies,
D. REYNDERS
____
Note
(1) Documents of the House of Representatives:
50-1912 - 2001/2002:
Number 1: Bill.
No. 2: Annex.
No. 3: Amendments.
50-1912 - 2002/2003:
n^bones 4-7: Amendments.
Number 8: Report.
No. 9: Text adopted by the commission.
No. 10: Amendments.
No. 11: Opinion of the State Council.
No. 12: Amendment.
No. 13: Text adopted in plenary and transmitted to the Senate.
Full report: 10-13 December 2002.
Documents of the Senate:
2-1395 - 2002/2003:
Number 1: Project referred to by the Senate.
No. 2: Amendments.
Number three: Report.
No. 4: Amendments.
No. 5: Decision not to amend.
Annales of the Senate: December 20 and 23, 2002.