10 DECEMBER 2001. - Law concerning the final passage to the euro (1)

ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted in 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. - Removal of legal course
notes in Belgian francs
Art. 2. Tickets in Belgian francs no longer have legal courses from 1^er March 2002.
The exchange for euro of tickets denominated in Belgian francs is made at the National Bank of Belgium, free of charge or time limits.
When the exchange by the National Bank of Belgium of the notes in Belgian francs takes place after the payment to the Treasury of the counter-value of the notes not presented to the exchange, this exchange is made on behalf of the Treasury.
CHAPTER III. - Abolition of the legal course of coins denominated in Belgian francs or in centimes issued by the Treasury
Art. 3. coins denominated in Belgian francs or in centimes issued by the Treasury no longer have legal courses from 1^er March 2002.
The exchange for euro of coins denominated in Belgian francs or centimes is made until December 31, 2004, free of charge or limits of amounts, at the windows of the National Bank of Belgium and LA POSTE, on behalf of the treasury.
After that date, these coins are no longer exchanged.
The exchange referred to in paragraph 2 applies only to coins issued under section 1^erParagraph 1^er, of the law of 12 June 1930 establishing a Monetary Fund and which have legal course on 1^er January 2002.
CHAPTER IV. - Unlimited acceptance of parts
in euro or cent
Art. 4. The National Bank of Belgium and LA POSTE are obliged to accept without limit the amount of coins denominated in euro or in cent and having legal course.
CHAPTER V. - Provisions concerning organic status
and activities of the National Bank of Belgium
Art. 5. By derogation from article 30, paragraph 1^er, first sentence of the law of 22 February 1998 establishing the organic status of the National Bank of Belgium, the surplus-value of 177.114.565,58 EUR realized on the occasion of the transfer of assets in gold to the European Central Bank is paid to the State, which affects this amount to the financing of the Aging Fund.
Art. 6. The Bank is responsible for ensuring the quality of ticket traffic.
This task is the execution of a public interest mission within the meaning of Article 10 of the Act of 22 February 1998 establishing the organic status of the National Bank of Belgium.
CHAPTER VI. - Amendment of the Act of 12 June 1930 establishing a Monetary Fund and the Act of 4 April 1995 on tax and financial provisions
Art. 7. In the Act of 12 June 1930 establishing a Monetary Fund, the title "Chapter I^er. Divisional coins » is deleted.
Art. 8. Article 1^er the Act, amended by the Acts of 30 October and 22 December 1998 and by the Royal Decree of 26 March 2001, is replaced by the following provision:
“Article 1^er. - The King issues coins denominated in euro or in cent that are intended for circulation.
It sets out the technical specifications of coins that are not harmonized by the Council of the European Union.
The Minister of Finance determines, based on the needs identified, the quantities of each class of coins, without the issuance of all coins exceeding the emission volume approved by the European Central Bank. »
Art. 9. Section 2 of the Act, as amended by the Acts of 23 December 1988 and 30 October 1998, is replaced by the following provision:
“Art. 2. The King may issue precious metal coins whose intrinsic value significantly exceeds the face value and coins that are sold at a substantially higher emission price than the face value, without the issuance of all coins may exceed the emission volume approved by the European Central Bank.
The Minister of Finance fixes the issue price of coins referred to in paragraph 1^er. »
Art. 10. In section 3, paragraph 2, of the Act, reinstated by the Act of April 4, 1995, the words "divisionary currencies" are replaced by the words "circa coins".
Art. 11. In section 4 of the Act, as amended by the Acts of 4 April 1995, 30 October 1998 and 4 February 1999, the following amendments are made:
1° in paragraph 1^er, 1°, and 2°, and in paragraph 2, 2° and 3°, the words "divisional currencies" are replaced each time by the words "circa coins";
2° in paragraph 2, 1°, the words "divisional national currencies" are replaced by the words "change coins referred to in Article 1^er »;
3° paragraph 3, 1°, is replaced by the following text:
"1° the portfolio of obligations referred to in Article 6; »;
4° in paragraph 3, 3°, the word "middles" is replaced by the words "middles".
Art. 12. In section 6 of the Act, replaced by the Act of April 4, 1995, the words "divisionary currencies" are replaced by the words "circa coins".
Art. 13. In the same law, the title "Chapter III. Metal frames labeled as a stable", inserted by Royal Decree No. 509 of 5 February 1987, is deleted.
Art. 14. Section 50, 1°, of the Act of 4 April 1995 on tax and financial provisions is replaced by the following:
"1° "production of coins on account of the Monetary Fund": the manufacture of coins whose issuance is referred to in Article 1^erParagraph 1^erthe Act of 12 June 1930 establishing a Monetary Fund; "
Art. 15. The following amendments are made to section 51 of the Act:
1st paragraph 1^er, 1°, is replaced by the following text:
"1° the manufacture of coins on account of the Monetary Fund; »;
2° in paragraph 1^er, 3°, the words "divisional currencies" are replaced by the words "circa coins";
Paragraph 2 is replaced by the following paragraph:
"The manufacture of coins on account of the Monetary Fund has always been a priority on other missions. »
Art. 16. In section 55, paragraph 2, 2°, of the same law, the number "48" is replaced by the number "51".
Art. 17. Section 57, 1°, of the Act is replaced by the following:
"1° receipts from the manufacture of coins on account of the Monetary Fund; "
Art. 18. Section 58 of the Act is replaced by the following provision:
"Art. 58. If commemorative chips, medals or coins referred to in Article 2, paragraph 1^er, of the Act of 12 June 1930 establishing a Monetary Fund are issued at national or international events, the King may decide by order deliberately in the Council of Ministers that the net proceeds of these emissions are transferred, in whole or in part, to public institutions, not-for-profit associations or public-utility institutions that He designates and which contribute directly to the realization of the objectives pursued during these events. For the calculation of the net product, consideration is given to the market value of the day of purchase, the metals used, and the manufacturing and distribution costs. »
CHAPTER VII. - Penal sanctions for protection
monetary signs having legal courses
Art. 19. It is inserted in Book II, Title III, of the Criminal Code, a Chapter IIbis, comprising articles 178bis and 178ter, as follows:
“Chapter IIbis. - Protection of legal monetary signs »
Art. 20. In the same Code, an article 178bis is inserted:
"Art. 178bis. Anyone who has issued a monetary sign to circulate in the public as a means of payment without being authorized by the competent authority will be punished by imprisonment from one month to one year and a fine of 50 to 10,000 EUR, or only one of these penalties. » .
Art. 21. In the same Code, an article 178ter is inserted, as follows:
"Art. 178ter. Any person knowingly has used a monetary sign that has a legal course in Belgium or abroad as a means of a message, advertisement or other, or which knowingly has made use of it as a means of payment more difficult by deteriorating it, maculating, overloading or rendering it unfit in any way, will be punished by imprisonment from eight days to three months and a fine of only 26 to 1. »
CHAPTER VIII. - Trade practices provisions
and consumer information and protection
Art. 22. § 1. In Article 4 of the Law of 14 July 1991 on Trade Practices and on Consumer Information and Protection, as amended by the Law of 30 October 1998 on the Euro, the following amendments are made:
1° in paragraph 1^erthe words "in Belgian francs" are replaced by the words "in euro";
2° Paragraph 2 is repealed.
§ 2. The same section is supplemented by the following paragraph:
"By derogation from paragraph 1^er, the King may, for products and services, categories of goods and services that He designates, authorize the indication of prices or rates in euro, before 1^er January 2002, according to the conditions and terms and conditions it determines. »
Art. 23. By derogation from Article 52, § 1^erParagraph 1^er, of the same law, offers for sale and sales referred to in section 49 may only take place during the period of January 19, 2002 to February 16, 2002.
Art. 24. By derogation from Article 53, § 1^erParagraph 1^er, of the same law, the waiting period preceding the 2002 winter balances is set from 10 December 2001 to 18 January 2002 inclusive.
CHAPTER IX. - The marking of certain notes in Belgian francs
Art. 25. The King may authorize, after notice of the National Bank of Belgium, the categories of economic agents that He determines, to mark from 1^er January 2002, the tickets of 500, 1,000, 2,000 and 10,000 Belgian francs to be removed from traffic, by means of a sign of which He sets the characteristics. The tickets thus marked will no longer be payable to the National Bank of Belgium.
CHAPTER X. - Amendment of the law of 1^er March 1961 concerning the introduction in national legislation of the Uniform Cheque Act and its implementation
Art. 26. Section 36bis of the Act of 1^er March 1961 concerning the introduction in national legislation of the uniform law on cheque and its implementation, inserted by the law of 30 October 1998 on the euro, is replaced by the following provision:
"Art. 36bis. In the absence of any indication of the monetary unit, on a cheque issued and payable in Belgium, the amount of a cheque issued from 1^er January 2002 is supposed to be in Euro. »
CHAPTER XI. - Tax provisions
Art. 27. Section 125 of the Code of Taxes assimilated to the stamp, replaced by the Act of 13 August 1947, is replaced by the following provision:
"Art. 125. § 1^er. The tax is payable on or before the last business day of the month following the month in which the transaction was carried out.
The tax is paid by payment or transfer to the bank account of the competent office.
On the day of payment, the debtor deposits a statement to that office stating the basis of perception and all the necessary elements for his determination.
§ 2. When the tax has not been paid within the time limit set out in § 1^er, the interest is due in full right from the day the payment should have been made.
If the return is not filed within the prescribed time limit, a fine of EUR 12.50 per week is incurred. Every week started is counted as complete.
Any inaccuracy or omission in the declaration referred to in § 1^er as well as the absence of the voucher provided for in Article 127 shall be punished by a fine equal to five times the right elected, without being less than EUR 250.
§ 3. The elements to be made known in the declaration referred to in § 1^er and the competent office are determined by the King. »
Art. 28. Section 127 of the same Code is replaced by the following provision:
"Art. 127. At the latest on the business day following the day on which the transaction is performed, the intermediary is required to issue to any promissory officer a slip indicating the names of the beneficiary and the intermediary, the specification of the transactions, the amount or value of the transactions and the amount of the tax due."
Art. 29. Section 128 of the same Code is replaced by the following provision:
"Art. 128. The voucher provided for in section 127 is numbered following one or more uninterrupted series of numbers and drawn in duplicate.
However, the double of the voucher may be replaced by a listing made on the day, numbered following an uninterrupted series of numbers and containing the following indications:
(a) the date of the voucher;
(b) the number of the voucher;
(c) identification of the order donor and intermediary;
(d) the specification of operations;
(e) the amount or value of the transactions;
(f) the amount of the tax on exchange transactions or transfers that has been collected;
(g) in the event of a cancellation of the voucher, the reference of the cancelled voucher in relation to the indication of the cancellation slip. »
Art. 30. Section 129¹ of the same Code, renumbered by the Act of 13 August 1947, is repealed.
Art. 31. Section 129² the same Code, inserted by the Act of 13 August 1947 and amended by the Act of 22 July 1993, becomes section 129, on the understanding that in this section the words "articles 127, 128 and 129¹ are replaced by the words "articles 127 and 128".
Art. 32. Article 130¹ the same Code, renumbered and amended by the Act of 13 August 1947, is replaced by the following provision:
“Art. 130¹. Doubles of the vouchers or listings taking place as well as the records relating to the transactions that intermediaries make on their own account must be kept for six years from their date.
In the event of a business termination, these documents may be destroyed earlier, with the prior authorization of the Regional Director of Value-Added Tax, Registration and Areas of the Spring. »
Art. 33. Article 130² the same Code, inserted by the Act of 13 August 1947 and amended by the Acts of 22 March 1965, 22 December 1989 and 22 July 1993, is replaced by the following provision:
“Art. 130². Intermediaries are required, with only a fine of EUR 250 to EUR 2.500 per offence, to communicate, without displacement, any requisitions of agents of the administration of the value added tax, registration and domains with at least the rank of auditor, the doubles of the vouchers or the listings taking place, the records relating to the transactions carried out on their own account, their books, contracts and any other documents relating to those of their public transactions. "
Art. 34. Section 131 of the same Code, as amended by Royal Decree No. 264 of 27 March 1936 and by the Act of 22 July 1993, is replaced by the following provision:
"Art. 131. A fine of EUR 250 to EUR 2.500 is subject to any breach of the obligation to hold and retain the doubles of the vouchers or listings, taking place under section 128.
All offenders are, in addition, jointly and severally held elected rights, except where appropriate. "
Art. 35. Section 136, paragraph 1^er, of the same Code, replaced by the Act of 2 July 1930, is replaced by the following paragraph:
"The tax is refunded:
1° if the tax paid exceeds the tax to which the transaction opened;
2° where the withdrawal, modification or rectification of the exchange courses resulted in the cancellation or modification of the voucher that was originally issued. "
Art. 36. In section 143 of the same Code, replaced by section 54 of the Act of 13 August 1947 and amended by section 60 of the Act, the words "Articles 124, 125, 126², 127, 128, 129¹, 129², 130¹, 130², 131 and 136 are replaced by the words "Articles 124, 125, 126², 127, 128, 129, 130¹, 130²131 and 136."
CHAPTER XII. - Transitional, abrogatory and other provisions
Art. 37. Whoever will have before 1^er January 2002, knowingly used or accepted as a means of payment of notes or coins denominated in euro or in cent, will be punished by imprisonment from eight days to three months and a fine of 26 to 1,000 Belgian francs, or only one of those penalties.
Tickets and coins that were served or intended to commit this offence will be confiscated.
Book I^er the Criminal Code, without exception of Chapter VII and section 85, is applicable to the offence under paragraph 1^er.
Art. 38. In Article 5, paragraph 2, of the Law of 23 December 1988 on provisions relating to monetary status, the National Bank of Belgium, monetary policy and the Monetary Fund, replaced by the Law of 30 October 1998, the words "Currency" are replaced by the words "Currency coins denominated in francs or centimes".
Art. 39. Are repealed:
1° Article 2 of the law of 30 December 1885 approving the act of 12 December 1885 by which Belgium adheres to the monetary agreement reached in Paris on 6 November 1885 between France, Greece, Italy and Switzerland, as well as to the arrangement and declaration annexed thereto;
2° the Act of August 20, 1891 on suspension of moniking and refinement operations;
3° the law of 28 July 1893 prohibiting the importation of the foreign billon currency;
4° the Act of 19 July 1895 concerning the prohibition of foreign billon currencies and the exchange of national billon currencies;
5° Article 3 of the Law of 8 May 1924 on the Traffic and Redesign of Metallic Currency, as amended by the Law of 6 July 1978;
6° the Act of 3 July 1956 on the suppression of fractions of franc in public accounting;
7° Articles 4 and 6 of the Law of 23 December 1988 relating to monetary status, the National Bank of Belgium, monetary policy and the Monetary Fund;
8° Chapter I^er the same law;
9° Article 76 of the law programme of 2 January 2001.
Art. 40. Articles 2, 3, 4, 7 to 15, 17, 19 to 21, 22, § 1, 26 to 36 and 39, 1 to 7°, come into force on 1^er January 2002.
Sections 22, § 2, 24, 25 and 37 come into force on the day of the publication of this Act to the Belgian Monitor.
Article 22, § 2, ceases to be in force on 1^er January 2002.
Article 39, 8°, comes into force on 1^er March 2002.
Promulgate this Act, order that it be put on the seal of the State and published in the Belgian Monitor.
Given in Brussels on 10 December 2001.
ALBERT
By the King:
Minister of Budget, Social Integration
and Social Economy,
J. VANDE LANOTTE
Minister of Consumer Protection, Public Health and the Environment,
Ms. M. AELVOET
Minister of Justice,
Mr. VERWILGHEN
Minister of Finance,
D. REYNDERS
Minister of Telecommunications and Enterprises
and Public Participation, in charge of the Middle Class,
R. DAEMS
Minister of Economy and Scientific Research,
C. PICQUE
____
Note
(1) Parliamentary references:
Documents of the House of Representatives:
1460 - 2001/2002:
No. 1. Bill.
No. 2. Report.
No. 3. Text adopted in plenary and transmitted to the Senate.
Full report: 28-29 November 2001.
Documents of the Senate:
2-969 - 2001/2002:
No. 1. Project not referred to by the Senate.