2 FEBRUARY 2001. - Act derogatory provisions to the Income Tax Code 1992 necessary for the execution of the Additional Convention signed in Brussels on 23 June 1993, amending the Convention between the Kingdom of Belgium and the State of Malta, to avoid double taxation and to prevent tax evasion and the Protocol, signed in Brussels on 28 June 1974 (1)
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 78 of the Constitution.
Art. 2. - By derogation from the provisions of the Income Tax Code 1992 in respect of tax periods, taxes or tax supplements due to income falling under the application of the Additional Convention signed in Brussels on 23 June 1993, amending the Convention between Belgium and the State of Malta to avoid double taxation and prevent tax evasion, and the Protocol, signed in Brussels on 28 June 1974, may be validly established until the date of publication The latest publication will prevaud for the calculation of the deadline.
Art. 3. - By derogation from the provisions of the Income Tax Code 1992 in respect of time limits of claim and deferral of office, the deduction of taxation established or paid contrary to the provisions of the Additional Convention referred to in Article 2 is, even when such taxation is no longer subject to review in domestic law, granted, or by the Director of Contributions, if the overtaxes have been found by the administration or reported to The latest publication will prevaud for the calculation of the deadline.
Section 418 of the Income Tax Code 1992 does not apply to any tax relief under this section.
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 2 February 2001.
ALBERT
By the King:
Minister of Finance,
D. REYNDERS
Seal of the state seal:
Minister of Justice,
Mr. VERWILGHEN
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Note
(1) Parliamentary references:
Documents of the House of Representatives:
50-706 - 1999/2000:
Number 1: Bill.
50-706 - 2000/2001:
No. 2: Text adopted in plenary and transmitted to the Senate.
Full account: 14 December 2000.
Documents of the Senate:
2-603 - 2000/2001:
No. 1: Project transmitted by the House of Representatives.
Number 2: Project not referred to by the Senate.