13 JULY 2001. - Special Law on Community Refinancing and Extension of Regional Tax Skills (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 77 of the Constitution.
CHAPTER II. - Amendments to the special law of 16 January 1989 on the financing of communities and regions
Art. 2. Article 1^er§ 1^erthe following amendments are made to the special law of 16 January 1989 on the financing of communities and regions, as amended by the special law of 16 July 1993 to complete the federal structure of the State:
1° 1°B is repealed;
2° it is inserted a 2°bis, written as follows:
"2°bis. A compensatory staffing of the radio and television royalty; "
Art. 3. In the same special law, an article 1 is inserted.^erbis, as follows:
“Article 1^erbis. The exchange of information as part of the exercise of the fiscal powers of the regions referred to in this Act and the federal authority is regulated by a cooperation agreement referred to in Article 92 bis, § 3, of the special law of August 8, 1980 of institutional reforms. »
Art. 4. In the same special law, an article 1 is inserted.^erter, as follows:
“Article 1^erter. The exercise of the fiscal powers of the regions covered by this Act shall be carried out in accordance with the principle of avoiding double taxation.
In the event of a request to prevent double taxation, which is deemed to be founded by the region, the region shall consult with the other authorities concerned with a view to remedying the imposition contrary to the principle referred to in paragraph 1^er. »
Art. 5. Section 3 of the same special law, as amended by the special law of 16 July 1993, is replaced by the following provision:
“Art. 3. The following taxes are regional taxes:
1° the fee on games and bets;
2° the tax on automatic entertainment equipment;
3° the opening fee for fermented beverages;
4° the rights of succession of inhabitants of the Kingdom and the rights of transfer by death of non-residents of the Kingdom;
5° the real estate account;
6° the rights to register on transfers in an expensive way of immovable property located in Belgium, excluding transmissions resulting from a contribution to a society, except to the extent that it is a contribution made by a natural person in a Belgian society of a dwelling;
7° the registration rights on:
(a) the establishment of a mortgage on a building property located in Belgium;
(b) the partial or total shares of immovable property located in Belgium, the onerous assignments, between condominiums, of undivided parts of such property, and the conversions provided for in articles 745quater and 745quinquies of the Civil Code, even if there is no indivision;
8° the registration fees on donations between lively furniture or buildings;
9° the radio and television fee;
10° the traffic tax on motor vehicles;
11° the traffic tax;
12° the eurovignette.
These taxes are subject to the provisions of articles 4, 5, 8 and 11. »
Art. 6. Section 4 of the same special law, as amended by the special law of 16 July 1993, is replaced by the following provision:
“Art. 4. § 1^er. The regions are competent to amend the tax rate, the tax base and the exemptions from the taxes referred to in section 3, paragraph 1^er1° to 4° and 6° to 9°.
§ 2. The regions are competent to amend the tax rate, the tax base and the exemptions from the tax referred to in section 3, paragraph 1^erFive. However, they cannot change federal cadastral income. The joint management of heritage documentation data is carried out through a cooperation agreement within the meaning of Article 92 bis, § 3, of the special law of 8 August 1980 of institutional reforms.
§ 3. The regions are competent to amend the tax rate, the tax base and the exemptions from the taxes referred to in section 3, paragraph 1^er10° and 11°. In the case where the debtor of these taxes is a corporation, within the meaning of the Law of 7 May 1999 concerning the Code of Companies, an autonomous public enterprise or a non-profit association for leasing activities, the exercise of these competencies is subject to the prior conclusion of a cooperation agreement between the three regions within the meaning of Article 92 bis, § 2, of the special law of 8 August 1980 of institutional reforms.
§ 4. The regions are competent to amend the tax rate, the tax base and the exemptions from the tax referred to in section 3, paragraph 1^er12°. For vehicles that are registered abroad, the exercise of these skills is subject to the preliminary conclusion of a cooperation agreement between the three regions, within the meaning of Article 92bis, § 2, of the special law of 8 August 1980 of institutional reforms.
§ 5. The King, by order deliberately in the Council of Ministers, took after consultation with the governments of the regions concerned, the allocation of late interests, the charge of the moratorium interests and the award of fixed and proportional tax fines on the taxes referred to in Article 3, as long as the federal authority provides the service of these taxes. »
Art. 7. In section 5 of the same special law, the following amendments are made:
1° § 1^er, as amended by the special law of 16 July 1993, is replaced by the following provision:
« § 1^er. The taxes referred to in Article 3 are allocated to the regions according to their location. »
2° § 2, 4°, is replaced by the following provision:
"4° - the inheritance rights of the inhabitants of the Kingdom: where the deceased had his tax home at the time of his death. If the deceased had his tax home in more than one place in Belgium during the five-year period prior to his death: at the place of Belgium where his tax home was established the longest period;
- the death transfer rights of non-residents of the Kingdom: in the area where the property is located; if they are located in several regions, in the region to which the collection office belongs, in which the portion of the property that has the highest federal cadastral income is located; »;
3° § 2, 6°, is replaced by the following provision:
"6° the rights of registration on transfers in an expensive way of immovable property located in Belgium, excluding transmissions resulting from a contribution in society except to the extent that it is a contribution, by a natural person, to a Belgian society, of a dwelling: to the place where the immovable property is located.
If in the case of exchange of immovable property are located in several regions: in the region to which the collection office belongs in the jurisdiction of which the portion of the property that has the highest federal cadastral income is located; »;
4° § 2, 7°, is replaced by the following provision:
"7° - registration fees on the establishment of a mortgage on a building property located in Belgium: at the place where the building property is located. If, by the same act, immovable property is located in more than one region: in the region to which the collection office belongs in the jurisdiction where the portion of the property that has the highest federal cadastral income is located;
- the registration rights on partial or total shares of immovable property located in Belgium, the assignments of undivided parts of such property in an expensive manner, and the conversions provided for in articles 745quater and 745quinquies of the Civil Code, even if there is no indivision: at the place or the immovable property is located; »;
5° § 2 is completed as follows:
"8° - the registration fees on donations between lively furniture or immovables made by a resident of the Kingdom: where the donor has his tax home at the time of the donation. If the donor's tax domicile was established in several places in Belgium during the five-year period prior to the donation: at the place in Belgium where his tax home was established the longest during that period;
- the registration rights on the donations between lively properties located in Belgium made by a non-inhabitant of the Kingdom: at the place where the property is located;
9° the radio and television fee: at the place where the television apparatus is held and, with respect to the devices on board motor vehicles, at the place where the holder of the device is established;
10° traffic tax: where the legal or physical person is established in the name of which the vehicle is or must be registered.
When the debtor, a natural person or a legal entity, does not have a domicile or a head office in Belgium, the tax is deemed to be localized instead of his residence or principal place of business in Belgium;
11° the traffic tax: where the legal or physical person is established in the name of which the vehicle is or must be registered;
12° the eurovignette: where the legal or physical person is established in the name of which the vehicle is or must be registered.
The share of the eurovignette relating to vehicles with a sign of registration attributed by the authorities of countries other than the Member States participating in the Eurovignette system, which is attributed to Belgium and the part of the eurovignette relating to vehicles with a sign of registration attributed by the authorities of others Member States that Belgium participating in the Eurovignette system: are deemed to be located in each of the regions according to the share of each of the regions in the taxable road network as provided for in the Royal Decree of 8 September 1997 defining the road network on which the UFO is applicable. »;
6° § 2bis, inserted by the special law of 16 July 1993, is repealed;
7° § 3, replaced by the special law of 16 July 1993, is replaced by the following provision:
“§3. Unless otherwise decided by the region, the State shall, in accordance with the rules of procedure established by the State, provide the service of the taxes referred to in Article 3, paragraph 1 free of charge.^er1° to 8° and 10° to 12°, on behalf of the region and in consultation with the region. From the second fiscal year following the date of notification from the regional government to the federal government of the decision to provide the service of the taxes concerned, the region concerned provides the service of these taxes. The transfer of the tax service to a region can be done only by tax group:
- the taxes referred to in Article 3, paragraph 1^er1° to 3°;
- the tax referred to in section 3, paragraph 1^er5°;
- the taxes referred to in Article 3, paragraph 1^er4° and 6° to 8°;
- the taxes referred to in Article 3, paragraph 1^er10° to 12°.
The regions provide at least until December 31, 2003 the tax service they already provided prior to the entry into force of the special law of July 13, 2001 on refinancing communities and extension of the tax competences of the regions.
As long as the federal authority provides the tax service referred to in Article 3, paragraph 1^er, 1° to 8° and 10° to 12°, the procedure for consultation on the technical applicability of the proposed amendments concerning the above-mentioned regional taxes is set out in the cooperation agreement referred to in Article 1^erbis. »;
8° a § 3bis, as follows, is inserted:
§ 3bis. Unless otherwise decided by the region, the communities shall, until 31 December 2004, provide, in accordance with the procedural rules established by the State, the tax service referred to in Article 3, paragraph 1^er9°, on behalf of the regions and in consultation with them. Community and regional governments enter into a convention to determine collection costs. »;
9° § 4 is replaced by the following provision:
Ҥ4. The regions are competent to set the rules of administrative procedure for the taxes referred to in Article 3 from the fiscal year from which they provide the service of taxes".
Art. 8. Title IIIbis of the same special law, inserted by the special law of 16 July 1993, is repealed.
Art. 9. Article 6, § 2, paragraph 1^erin the same special law, the following amendments are made:
1° the 3° is replaced by the following:
"3° and on which the regions are allowed, on the basis of the location of these taxes, to collect additional cents and to grant tax reductions applicable to all persons subject to the tax of natural persons, and provided that these reductions do not exceed the amount of the assigned product. These additional cents or tax reductions do not come into account to determine the basis for calculating the additional municipal tax. »;
2° it is added a 4° written as follows:
"4° and on which regions are allowed, on the basis of the localization of these taxes, to implement reductions and general tax increases related to the competence of the regions. These general tax reductions or increases do not come into account to determine the basis for calculating the additional municipal tax. Tax reductions take the form of a deduction from the tax of natural persons due and not the form of a reduction in the tax base. Tax increases take the form of an increase in the tax of natural persons due and not an increase in the tax base. »
Art. 10. Article 7, § 2, paragraph 2, of the same special law is replaced by the following paragraph:
"By income from the tax of natural persons, the amount of the state's total tax for the last taxation year that was determined on the expiry of the tax period, as set out in section 359 of the Income Tax Code 1992. The State's overall tax is the tax before applying the additional cents and the tax reductions referred to in Article 6, § 2, paragraph 1^er3°, reductions and general tax increases referred to in Article 6, § 2, paragraph 1^er, 4°, and additional taxes or cents referred to in Article 9, § 2. »
Art. 11. Article 9, § 1^erthe same special law shall be replaced by the following provision:
« § 1^er. The introduction of general tax reductions or increments, additional cents or tax reductions referred to in Article 6, § 2, paragraph 1^er, 3° and 4°, is previously communicated by the relevant regional government to the federal government and other regional governments.
The procedure for consultation on the technical applicability of the introduction of reductions or general tax increases referred to in Article 6, § 2, paragraph 1^er, 4°, is fixed in the cooperation agreement referred to in Article 1^erbis.
A maximum overall percentage is applied to the total of tax reductions and general increases, additional cents and tax reductions referred to in paragraph 1^er. From 1^er January 2001, this maximum percentage is 3.25 per cent and 6.75 per cent as of 1^er January 2004, of the proceeds of the tax of natural persons referred to in Article 7, § 2, which is located in each region. Without exceeding this maximum percentage, regions may:
1° to establish general proportional additional cents and general, flat or proportional tax reductions, differentiated or not by tax brackets;
2° grant reductions and general tax increases as provided for in Article 6, § 2, paragraph 1^erFour.
The regions exercise their skills in terms of general tax reductions or increases, additional cents or tax reductions without reducing the progressive tax of natural persons and the exclusion of unfair tax competition. The principle of progressivity must be understood as follows: as taxable income increases, the ratio between the amount of the reduction and that of the tax of natural persons due, before reduction, cannot increase or, as the case may be, the ratio between the amount of the increase and that of the tax of natural persons due, before increase, cannot decrease.
The modalities for counting the application of the reductions and general tax increases, additional cents and tax reductions are regulated by a royal decree deliberated in the Council of Ministers after prior consultation with the regional governments. »
Art. 12. In the same special law, an article 9bis is inserted as follows:
"Art. 9bis. The drafts and proposals of a rule referred to in Article 134 of the Constitution that regulate matters referred to in Article 9 are, as the case may be before the board concerned or after approval by the competent board of the board in question, communicated to the federal government and other regional governments and, for advice, to the Court of Auditors. The same applies to amendments adopted in the Committee. The projects and proposals transmitted to the Court of Auditors should be supported by sufficient figures.
Without prejudice to its general competence, the General Assembly of the Court of Auditors shall issue in the month following receipt of the project or proposal, in the context of respect for tax loyalty, a documented and motivated opinion on respect for the maximum percentages and the principle of progressivity referred to in Article 9. This notice is communicated to the federal government and regional governments.
As part of its advisory mission referred to in the second paragraph, the Court of Auditors develops, in agreement with the federal government and regional governments, a transparent and uniform assessment model.
The Court of Auditors prepares an annual report, similar to the notice referred to in paragraph 2, on the impact, in the previous taxation year, of the existing regional tax measures. This report is communicated to the federal government and regional governments. »
Art. 13. Section 10 of the same special law, as amended by the special law of 16 July 1993, is repealed.
Art. 14. In section 11 of the same special law, replaced by the special law of 16 July 1993, the following amendments are made:
1st paragraph 1^er is replaced by the following paragraph:
"The regions may not establish additional centres or increases or tax reductions or tax reductions referred to in this Act, except those referred to in Article 6, § 2";
2° Paragraph 2 is repealed.
Art. 15. In Article 33, § 1^erof the same special law, the words "and the reduction by region referred to in section 34, paragraph 1^er, 2°" are added after the words "to the region concerned".
Art. 16. Article 33, § 2, of the same special law, replaced by the special law of 16 July 1993, is replaced by the following provision:
Ҥ2. These amounts are adjusted annually to the rate of fluctuation in the average consumer price index and to the actual growth of the gross national income of the budget year concerned.
Pending the final determination of the average consumer price index and the real growth of gross national income, the amounts are adjusted to the estimated rate of fluctuation of the average consumer price index and the estimated real growth of the gross national income of the budget year concerned, as provided for in the economic budget referred to in section 108, g), of the Act of 21 December 1994 on various social provisions".
Art. 17. In the same special law, an article 33bis is inserted as follows:
"Art. 33bis § 1^er. From the fiscal year 2002, the amounts obtained under Article 33, § 4, are reduced annually by an amount fixed by the King by decree deliberately in the Council of Ministers, after prior consultation with the governments of the region.
The amount referred to in paragraph 1^er corresponds to the sum:
1° of average revenues for fiscal years 1999 to 2001 including, previously expressed in 2002 prices, localized taxes in each region as referred to in Article 3, paragraph 1^er7° to 8° and 10° to 12°;
2° of the average revenues for the fiscal years 1999 to 2001 included, previously expressed in 2002 prices, localized revenues in each region as referred to in Article 4, § 5, to the extent that they have not yet been allocated to the regions until the fiscal year 2001 included;
3° of 58.592 % of average revenues for fiscal years 1999 to 2001 including, previously expressed in 2002 prices, localized revenues in each region with respect to the tax referred to in section 3, paragraph 1^er6°;
4° of the average net income for fiscal years 1999 to 2001 including, which were previously expressed in 2002 prices, localized taxes in each region as referred to in Article 3, paragraph 1^er9°.
From the fiscal year 2003 the amount of the decrease obtained under 1° to 3° of paragraph 2 is adjusted annually to the rate of fluctuation of the average consumer price index and to 91% of the actual growth of gross national income in accordance with the terms defined in section 33, § 2.
From the fiscal year 2003 the amount of the decrease obtained under paragraph 4 is adjusted annually to the rate of fluctuation in the average consumer price index according to the terms defined in section 38, § 3.
§ 2. For the fiscal year 2002, an amount of departure is determined for each region, by average revenues for the fiscal years 1999 to 2001 including, previously expressed in 2002 prices, taxes, located in each region, referred to in Article 3, paragraph 1^er, 7° to 8° and 10° to 12°, and 58,592 % of average revenues, for fiscal years 1999 to 2001 including previously expressed in 2002 prices, localized revenues in each region with respect to the tax referred to in section 3, paragraph 1^er6°.
The amounts obtained by tax under paragraph 1^er are added for each region.
From the 2003 fiscal year, the amounts obtained for each region pursuant to paragraph 1^er for each tax is adapted to the evolution of unchanged policy revenues. These tax-appropriated amounts are added to each region.
For the 2003 to 2012 budget years included, the difference between the amount obtained under paragraph 2 and the amount obtained under paragraph 3 is calculated annually for each region.
The difference obtained under paragraph 4, provided that it is positive, forms annually the basic amount of the transition correction.
For the 2003 to 2007 budget years included, the transition correction is equal for each region to 100% of the basic transitional correction for the same year for the region concerned.
For the 2008 to 2012 budget years included, the transition correction is equal for each region to a percentage decreasing each year by 16.67 points in the base amount of the transition correction for the same year.
From the 2013 fiscal year, there is no transition correction.
For the purposes of this section, the actual revenues, unless they are influenced by the region concerned as part of the exercise of its tax-related tax-related competencies, are equal to the same policy revenues. In this case, the annual adaptation referred to in paragraph 3 is based on objective criteria determined by tax by law. The bill concerned is tabled in the House before 1^er January 2002.
The amount obtained by region under this paragraph shall be deducted from the decrease referred to in § 1^er. »
Art. 18. Section 34 of the same special law is replaced by the following provision:
“Art. 34. Means by region are constituted annually as follows:
1° the amounts obtained under Article 33, § 4;
2° the amounts obtained under section 33bis;
3° the intervention of national solidarity referred to in Article 48.
The means referred to in paragraph 1^er are constituted by a part of the proceeds of the tax of natural persons. »
Art. 19. Article 35, § 1^erin the same special law, the following amendments are made:
1° (b) is replaced by the following provision:
"(b) the quality of job-seekers who are unoccupied with employed workers; »;
2° § 1^er is completed by the following paragraph:
"In respect of the financial intervention referred to in Article 6, § 1^er, IX, 2°, paragraph 4, of the special law of 8 August 1980 of institutional reforms, the amount corresponding to an unemployment benefit is awarded to the region concerned for each full-time equivalent job covered by that region, provided that it provides proof:
(a) occupation equivalent to full-time employment;
(b) that each employment is occupied by a worker engaged in the bonds of a labour contract or a statutory undertaking. »
Art. 20. In the same special law, an article 35quater is inserted, as follows:
"Art. 35quater. § 1^er. For the fiscal year 2002, additional resources amount to EUR 21,653,499.39 for the Flemish Region, EUR 13,292,050.80 for the Walloon Region and EUR 917,206.04 for the Brussels Capital Region.
§ 2. From the 2003 fiscal year the amounts referred to in § 1^er are adapted annually to the rate of fluctuation of the average consumer price index, as well as to the real growth of the gross national income of the budget year concerned in accordance with the terms set out in Article 33, § 2.
The balances available as at 31 December 2001 on budgetary funds are transferred to the regions as they relate to substances transferred pursuant to section 2 of the Special Act of 13 July 2001 transferring various jurisdictions to regions and communities. The amounts of these balances are determined by a royal decree deliberated in the Council of Ministers, after consultation with the regional governments. »
Art. 21. In the same special law, an article 35quinquies is inserted, as follows:
"Art. 35quinquies. For the fiscal year 2002, additional resources for the Walloon Region amount to EUR 19,268,763.68 and for the Flemish Region to EUR 21,425,437.35.
From the 2003 fiscal year, the amounts referred to in paragraph 1^er are adapted to the rate of fluctuation of the average consumer price index as well as to the real growth of the gross national income of the budget year concerned in accordance with the terms set out in Article 33, § 2. »
Art. 22. In the same special law, an article 35sexies is inserted, as follows:
"Art. 35sexies. For the fiscal year 2002, additional resources are transferred to the Walloon Region, the Flemish Region and the Brussels-Capital Region. For the three regions combined, these amounts are equal to EUR 14,873,611.49 expressed in 2002 prices.
For the preparation of the amounts for the 2003 fiscal year and for each subsequent budget years, additional resources are based on the previous fiscal year.
Each year, the total amount obtained pursuant to paragraph 2 is adjusted to the rate of fluctuation in the average consumer price index as well as to the actual growth of the gross national income of the budget year in accordance with the terms set out in section 33, § 2, and distributed according to the income of the tax of the localized natural persons in each region. »
Art. 23. In the same special law, an article 35septies is inserted, as follows:
"Article 35s. For the fiscal year 2002, additional resources are transferred to the Flemish Region, the Walloon Region and the Brussels Capital Region. For all three regions, this amount is 6,144,94 EUR expressed in 2002 prices.
For the preparation of the amounts for the 2003 fiscal year and for each subsequent budget years, additional resources are based on the previous fiscal year.
Each year, the total amount obtained pursuant to paragraph 2 is adjusted to the rate of fluctuation of the average consumer price index and to the actual growth of the gross national income of the budget year in accordance with the terms set out in section 33, § 2, and distributed among the regions according to the share of each region in the total amount obtained under sections 33, § 4, 35, 35, 35, 35quater, 35quines »
Art. 24. In the same special law, an article 35octies is inserted, as follows:
"Art. 35octies. The means referred to in this section are part of the proceeds of the tax of natural persons. »
Art. 25. Section 36 of the same special law is replaced by the following provision:
“Art. 36. By community, the means are constituted annually as follows:
1° the assigned portion of the value added tax product referred to in section 41;
2° the assigned portion of the natural person's tax product referred to in section 46 or 47, as the case may be;
3° the amount referred to in section 47bis, compensatory of the radio royalty television. »
Art. 26. The following amendments are made to section 38 of the Special Law:
1° § 3 is replaced by the following provision:
“§3. From the fiscal year 1990, the amounts referred to in § 1^er are adapted annually to the fluctuation rate of the average consumer price index.
Pending the final determination of the average consumer price index of the budget year concerned, the amounts obtained are adjusted to the estimated rate of fluctuation of the average consumer price index of the budget year concerned, as provided for in the economic budget referred to in section 108, g), of the Act of 21 December 1994 on social and other provisions. »;
2° it is inserted a § 3bis, written as follows:
§ 3bis. For both communities, the following amounts are determined:
1° for the fiscal year 2002: an amount of 198,314,819.82 EUR;
2° for the 2003 fiscal year: an amount of 148,736,14.86 EUR;
3° for the 2004 fiscal year: an amount of 148,736,14.86 EUR;
4° for the fiscal year 2005: an amount of 371 840 287,16 EUR;
5° for the 2006 fiscal year: an amount of 123 946 762,39 EUR;
6° for the budget years from 2007 to 2011 included: an amount of EUR 24,789,352.48. »;
3° it is inserted a § 3ter, written as follows:
§ 3ter. For the fiscal year 2002 the total amount is equal to the amount obtained under § 3 for the two communities gathered, increased from the amount fixed for the fiscal year 2002 to § 3bis.
For each fiscal year 2003 to 2006 included, the total amount is equal to the amount fixed for the fiscal year concerned in § 3bis, increased the total amount obtained for the previous fiscal year pursuant to this paragraph after the latter amount has been adjusted to the rate of fluctuation of the average consumer price index of the budget year concerned in accordance with the terms referred to in § 3.
For each of the 2007 to 2011 budget years included, the total amount is equal to the amount fixed, for the fiscal year concerned, at § 3bis, increased the total amount obtained for the previous fiscal year pursuant to this paragraph after the latter amount has been adjusted to the rate of fluctuation of the average consumer price index and to 91 per cent of the actual gross national income growth of the budget year concerned.
From the 2012 fiscal year, the total amount, for the two communities gathered, is equal to the total amount obtained for the previous fiscal year pursuant to this paragraph after the latter amount has been adjusted to the rate of fluctuation of the average consumer price index and to 91% of the actual gross national income growth of the budget year concerned.
Pending the final determination of the average consumer price index of the budget year concerned and the actual growth of the gross national income of the budget year concerned, the adaptation referred to in the third and fourth paragraphs is at the estimated rate of fluctuation of the average consumer price index and the estimated real growth of the gross national income of the budget year concerned, as provided by the economic budget referred to in section 108, g »;
4° it is added a § 5, written as follows:
“§ 5. For each fiscal year 2002 to 2011 included, the total amount obtained under § 3ter, after deduction of the amount determined in § 3bis for the fiscal year concerned, is multiplied annually by the adjustment factor referred to in § 4.
The amount obtained under paragraph 1^er is increased from the amount determined in § 3bis for the fiscal year concerned.
From the fiscal year 2012, the total amount obtained under § 3ter is multiplied annually by the adjustment factor referred to in § 4. »
Art. 27. Article 39, § 1^er, of the same special law, is replaced by the following provision:
« § 1^er. The amounts obtained under Article 38, § 4 are added each year. »
Art. 28. In the same special law, an article 40bis is inserted as follows:
"Art. 40bis. From the fiscal year 2002, the difference is established annually between, on the one hand, the total amount obtained under Article 38, § 5, and on the other hand, the total amount obtained under Article 39, § 1^er. »
Art. 29. In the same special law, an article 40ter is inserted as follows:
"Art. 40ter. § 1^er. For fiscal years 2002 to 2011 inclusive, the amount obtained under section 40bis is split into two parts.
The first part is:
1° for the fiscal year 2002: 35%;
2° for fiscal years 2003 to 2009 included: a percentage increase each year by 5 points from the percentage set at 1°;
3° for fiscal years 2010 to 2011 included: a percentage increase each year by 10 points from the percentage obtained at 2° for the fiscal year 2009.
For each budget year concerned, the second part is equal to the difference between the amount referred to in paragraph 1^er and the portion set out in paragraph 2.
§ 2. The part fixed under § 1^er, paragraph 2, shall be apportioned for each of the budgetary years concerned between the two communities proportionally to the income of the tax of the natural persons located in each community, in accordance with Article 44, § 2, paragraphs 2 to 4.
§ 3. The part fixed under § 1^er, paragraph 3, is distributed for each of the budget years concerned between the two communities according to the number of students in each community established in accordance with the criteria referred to in section 39, § 2.
§ 4. From the fiscal year 2012, the amount obtained under section 40bis is distributed between the two communities proportionally to the income of the tax of the natural persons located in each community, in accordance with Article 44, § 2, paragraphs 2 to 4. »
Art. 30. Section 41 of the same special law is supplemented by the following provision:
"3° the amount obtained under section 40ter. »
Art. 31. Article 47, § 2, of the same special law, replaced by the special law of 16 July 1993, is replaced by the following provision:
“§2. Each year, these amounts are adapted to the rate of fluctuation in the average consumer price index and to the actual growth of the gross national income of the budget year concerned. Pending the final determination of the average consumer price index and the real growth of gross national income, the amounts are adjusted to the estimated fluctuation rate of the average consumer price index and the estimated real growth of the gross national income of the budget year concerned, as provided for in the economic budget referred to in section 108, g), of the Act of 21 December 1994 on various social provisions. »
Art. 32. Article 47, § 3, of the same special law, replaced by the special law of 16 July 1993, is replaced by the following provision:
“§3. Each year, the amount obtained in § 2 or, where applicable, the amount retained for the fiscal year 2005 at § 2bis, for the two communities gathered, is expressed in percent to five decimals of the total income of the tax of the natural persons located in the two communities. »
Art. 33. In chapter III of the same special law, a new section 4. - The compensatory staffing of the radio and television royalty."
Art. 34. In new section 4 of chapter III, an article 47bis is inserted as follows:
"Art. 47bis. § 1^er. An allowance is granted annually to the French Community and the Flemish Community in compensation for the radio and television fee. The basic amount of this allocation is set by community as the average of the net proceeds of the radio and television royalty for the 1999 to 2001 fiscal years, located respectively in the French Community and the Flemish Community, in accordance with the localization criteria set out in § 3. The net product is expressed in 2002 prices.
§ 2. From the fiscal year 2003, the amount per community obtained under § 1^er is adapted each year at the rate of fluctuation of the average consumer price index of the budget year concerned according to the terms set out in article 38, § 3.
§ 3. For the application of § 1^er, the radio and television fee is deemed to be localized as follows: at the place where the television apparatus is held and, with respect to the aircraft on board motor vehicles, at the place where the holder of the device is established.
It is attributed to the French Community the share of the net proceeds of the radio and television royalty located in the French-language Region, increased by 80% of the net proceeds of this royalty in the bilingual region of Brussels-Capital.
It is attributed to the Flemish Community the share of the net proceeds of the localized radio and television royalty in the Dutch Language Region, increased by 20% of the net proceeds of this royalty in the bilingual region of Brussels-Capital. »
Art. 35. Article 48, § 2, paragraph 2, of the same special law is supplemented as follows:
"From the 2002 fiscal year, the annual adaptation is effected at the rate of fluctuation in the average consumer price index according to the terms set out in Article 38, § 3. »
Art. 36. § 1^er. The following amendments are made to section 49 of the Special Law:
1° §§ 1^er to 3 are replaced by the following:
« § 1^er. Communities and regions can borrow in euros or foreign currency.
§ 2. Public borrowing programming is set by the Council of Ministers after consultation with Governments.
The conditions and schedule for issuing any public borrowing are submitted for approval to the Minister of Finance.
In the event of a refusal of approval by the Minister of Finance, the government concerned may request that the matter be brought before the Council of Ministers for decision.
§ 3. Communities and regions can issue private borrowings and short-term securities after informing the Minister of Finance. The terms and conditions of communication and the content of this information are the subject of a convention between the Minister of Finance and governments. »;
2° § 4 is repealed;
3° In § 5, the words "paragraphs 2 and 4" are replaced by the words "paragraph 2".
Art. 37. In the same special law an article 49bis is inserted, as follows:
"Art. 49bis. The provisions of Article 49, with the exception of § 6, paragraph 1^er, are applicable to the competence granted under Article 138 of the Constitution to the French Community Commission".
Art. 38. Article 53, paragraph 1^er, 1°bis, of the same special law, as amended by the special law of 16 July 1993, is repealed.
Art. 39. In article 61 of the same special law, amended by the special law of 16 July 1993, a paragraph 7 is inserted as follows:
Ҥ 7. Unless the present paragraph otherwise provides, the regions shall succeed in the rights and obligations of the State with respect to their competence under the special law of 13 July 2001 on the transfer of various competences to regions and communities, including the rights and obligations resulting from ongoing and future judicial proceedings.
With regard to these transferred competencies, the State remains, for the commitments entered into before 1^er January 2002, bound by the obligations existing as at 31 December 2001:
- either where their payment is due on that date if it is fixed expenses or expenses for which a claim of debt must not be filed;
- either for other debts where they are certain and their payment has been regularly claimed on that date, in accordance with the laws and regulations in force.
With respect to the pre-financing by the State, on behalf of the local authorities that rely on the services of a regional receiver, the costs relating to remuneration and other fixed expenses for regional receivers and the operating expenses of regional communal revenues, the State retains its rights to recover on these local authorities the amounts it pre-financed until 31 December 2001 including. »
Art. 40. In section 62 of the same special law, as amended by the special law of 16 July 1993, the following amendments are made:
1° § 1^er is completed by the following paragraph:
"For the fiscal year 2000, these amounts are 56,162,756.97 EUR for the French Community and 27,622,438.42 EUR for the Flemish Community. »;
2° § 2 is supplemented by the following paragraph:
"From the 2002 fiscal year, the annual adaptation is effected at the rate of fluctuation in the average consumer price index according to the terms set out in Article 38, § 3. »
Art. 41. In the same special law, an article 62bis is inserted:
"Art. 62bis. From the fiscal year 2002, an amount equal to 27.44 per cent of the benefit to be allocated from the National Lottery, as provided by royal decree deliberated in the Council of Ministers.
The amount obtained under paragraph 1^er is reduced annually by an amount equal to 0.8428 % of the amount obtained under paragraph 1^er.
The amount obtained pursuant to paragraph 2 shall be apportioned annually between the French Community and the Flemish Community according to the share of each community in the total amount obtained under section 36, 1° and 2°, for the two communities gathered.
The amounts referred to above are paid by advances which, on June 30 and December 31 of the fiscal year concerned, cannot exceed 50% and 80% of the provisional distribution of the profits of the National Lottery as provided in the Council of Ministers. »
Art. 42. In the same special law, an article 62ter is inserted as follows:
"Art. 62ter. From the fiscal year in which the National Botanical Garden of Belgium is transferred, additional means equivalent to the amount of 5,659,409.17 EUR expressed in 2002 prices are allocated to the Flemish Community and the French Community. The distribution of this amount between the two communities is carried out according to a key that is in accordance with the linguistic role of the staff of the National Botanical Garden on the day of the transfer, within the meaning referred to in section 18, 4°, of the special law of 13 July 2001 on the transfer of various competences to the regions and communities.
Each year, these amounts are adapted to the fluctuation rate of the average consumer price index and to the actual growth of the gross national income of the budget year concerned, in accordance with the terms set out in section 47, § 2. »
Art. 43. Article 64, § 2, of the same special law is supplemented by the following paragraph:
"From the 2002 fiscal year, the annual adaptation is effected at the rate of fluctuation in the average consumer price index according to the terms set out in Article 38, § 3. »
Art. 44. Article 65, § 4, paragraph 2, of the same special law is supplemented as follows:
"From the 2002 fiscal year, the annual adaptation is effected at the rate of fluctuation in the average consumer price index according to the terms set out in Article 38, § 3. »
Art. 45. In the same special law, an article 65bis is inserted:
"Art. 65bis. From the fiscal year 2002, special means of charge of the federal authority are granted to the French Community Commission and the Flemish Community Commission provided for in Article 60, paragraphs 2 and 3, of the special law of 12 January 1989 on Brussels institutions. The basic amount is EUR 24,789.352,48.
From the 2003 budget year, this base amount is adjusted annually to the rate of fluctuation in the average consumer price index as well as to the actual growth of the gross national income of the budget year concerned, in accordance with the terms set out in section 47, § 2.
These means are part of the proceeds of the tax of natural persons.
This amount is up to 80% for the French Community Commission and 20% for the Flemish Community Commission. »
Art. 46. It is inserted in Title VIII of the same special law, article 68ter, as follows:
"Art. 68ter. From the fiscal year in which the region provides the service of the taxes referred to in paragraph 2, and at the earliest beginning of the fiscal year 2004, a budget allocation of the Department of Finance is entered annually for the region concerned. This allocation corresponds to the cost of return set out in paragraphs 2 and 3 for the tax concerned and will be paid only to the extent that the region has taken over the staff of the administrations concerned.
The total cost of the tax service referred to in Article 3, paragraph 1^er, 1° to 8° and 10° to 12°, is fixed before 31 December 2003 by law after prior consultation with the governments of the regions concerned. This total return price is calculated by tax as the average of the determined return price for the 1999 to 2001 budget years included which was previously expressed in 2002 figures.
The report of the total cost of income obtained under paragraph 2 and the total income of the tax concerned, located in the three regions, is prepared. This percentage is applied to the relevant tax revenues, located in each region. The revenues referred to in this paragraph are calculated as the average of the revenues from the 1999 to 2001 budget years included, which are previously expressed in 2002 prices after neutralization of possible tariff discrepancies between regions.
The amount obtained under paragraph 3, by tax and by region, is adjusted annually from the 2003 fiscal year at the rate of fluctuation of the average consumer price index in accordance with the terms set out in section 38, § 3. »
Art. 47. In article 75 of the same special law, amended by the special law of 16 July 1993, it is inserted a § 1^erter, as follows:
« § 1^erter. In charge of the appropriations authorized by law, the commitment, ordering and liquidation of administrative services expenses to be transferred for a period of 12 months and which are neither effectively nor fully covered by the regions and communities. For this purpose, the federal authority collects the means to transfer to regions and communities the amounts necessary to cover these expenses.
Such withdrawals shall be determined by royal decree deliberated in the Council of Ministers after consultation with the Governments concerned. »
Art. 48. Article 77 of the same special law, the present text of which shall form § 1^er, a § 2 is added as follows:
“§2. Without prejudice to section 75 and in 2002, the federal authority is authorized to carry out, on behalf of community and regional governments, the appropriations granted by law to commitments, orders and liquidations of expenditures decided by governments in respect of the new competencies that have been attributed to communities and regions by or under the Constitution from 1^er January 2002. »
CHAPTER III. - Amendments to the special law of 8 August 1980 of institutional reforms
Art. 49. Article 6, § 1^er, IX, 2°, of the special law of 8 August 1980 of institutional reforms, amended by the special laws of 8 August 1988, 16 January 1989 and 16 July 1993, the following amendments are made:
1st paragraph 1^er is replaced by the following provision:
"2° the remission programs for unoccupied job seekers, excluding the remission programs in the administrations and services of the federal authority or placed under its guardianship and the exclusion of the conventions referred to in section 5 of Chapter II of Royal Decree No. 25 of 24 March 1982 creating a program for the promotion of employment in the non-market sector. »;
2° in paragraph 2, the words "every total indemnified unemployed person or person assimilated by or under the law" are replaced by the words "every unoccupied job applicant";
3° in paragraph 3, the words "the duration of the unemployment of the unemployed returned to work" are replaced by the words "the duration of registration as a job applicant during which the job applicant is unoccupied";
4° the fourth paragraph is replaced by the following paragraph:
"The federal authority shall also grant the financial intervention referred to in paragraph 2 for a number of workers occupied in the ties of a labour contract or a statutory commitment equal to the number of jobs maintained among those who were employed in the remission programs on the eve of their repeal by a region. »
Art. 50. In Article 6, § 3bis, 1°, of the same special law, inserted by the special law of August 8, 1988, the words "remission programs to work of unemployed persons" are replaced by the words "remission programmes to work of unoccupied jobseekers".
Art. 51. Article 88 of the same special law, replaced by the special law of 16 July 1993, is supplemented by a § 3bis written as follows:
§ 3bis. As part of the transfer to the Walloon Region of Article 4, § 1^er, from the special law of 16 January 1989 on the financing of communities and regions, with regard to the proceeds of the radio and television royalty located in the French-language region, the French Community government regulates the modalities of the transfer of the personnel concerned from the Government of the French Community to the Government of the Walloon Region.
As part of the transfer to the Brussels-Capital Region of the competences referred to in Article 4, § 1^er, of the special law of 16 January 1989 on the financing of communities and regions, with regard to the proceeds of the radio and television royalty located in the Bilingual Region of Brussels-Capital, the government of the French Community and the Flemish government agree, each with respect to it, the modalities of the transfer of the personnel concerned from the French and Flemish communities to the government of the Brussels-Capital Region. »
Art. 52. In section 92bis of the same special law, inserted by the special law of 8 August 1988 and amended by the special laws of 16 January 1989, 5 May 1993, 16 July 1993 and 28 December 1994, the following amendments are made:
1° § 2 is completed as follows:
"(f) the exercise of the powers referred to in Article 4, § 3, of the special law of January 16, 1989 relating to the financing of communities and regions in cases where the taxpayer is a corporation, an autonomous public enterprise or a non-profit association for leasing activities;
(g) the exercise of the powers referred to in Article 4, § 4, of the special law of 16 January 1989 on the financing of communities and regions for vehicles registered abroad. »;
2° § 3 is completed as follows:
"(e) for the exchange of information as part of the exercise of the fiscal powers of the regions, as set out in the special law of January 16, 1989 on the financing of communities and regions, and of the federal authority. »
CHAPTER IV. - Amendment of the special law of 6 January 1989 on the Court of Arbitration
Art. 53. In the special law of 6 January 1989 on the Court of Arbitration, an article 3bis is inserted, as follows:
"Art. 3bis. For appeals to the annulment of a decree or a rule referred to in Article 134 of the Constitution which are based on the violation of Articles 6, § 2, and 9, § 1^er, from the special law of 16 January 1989 on the financing of communities and regions, the six-month period provided for in section 3 begins to run until the deadline for enrollment is expired by section 359 of the Income Tax Code 1992. »
CHAPTER V. - Amendments to the special law of 12 January 1989 on Brussels institutions
Art. 54. In the special law of 12 January 1989 on Brussels institutions, an article 46bis is inserted, as follows:
"Art. 46bis. From the 2002 fiscal year, special dependants of the federal authority are distributed among the municipalities of which the College of Bourgmestre and Echevins is composed in accordance with section 279 of the new communal law or whose public welfare centre is presided under the same section.
The basic amount is EUR 24,789,352.48. As of 2003, this amount is adjusted annually to the rate of fluctuation in the average consumer price index and to the actual growth of the gross national income of the budget year concerned, in accordance with the terms set out in section 47, paragraph 2, of the special law of 16 January 1989 on the financing of communities and regions.
These means are part of the proceeds of the tax of natural persons.
These means are distributed among the municipalities referred to in paragraph 1^er based on the criteria and weights set out in sections 5 to 15 of the December 21, 1998 order setting out the rules for the distribution of the general endowment to the municipalities of the Brussels-Capital Region. They shall be assigned to each municipality concerned on the prorated basis of the period of the year in which it meets the requirement of paragraph 1^er.
The government distributes the special and liquid allocation of the municipalities concerned in accordance with the mechanisms of the above-mentioned order. However, for the first assignment, the special endowment is allocated before January 31, 2002. »
Art. 55. Article 83quater, § 1^er, of the same special law, inserted by the special law of 16 July 1993, it is inserted between paragraph 1^er and paragraph 2, a new paragraph reads as follows:
"From the fiscal year 2002, the amount provided for in paragraph 1^er is increased by EUR 24,789,352.48 annually adapted to the average salary changes since 1992 in government services. Article 83ter, § 4, paragraph 1^er, second sentence, is applicable. »
CHAPTER VI. - Miscellaneous and transitional provisions
Entry into force
Art. 56. Article 5 of Royal Decree No. 25 of 24 March 1982 creating a programme for the promotion of employment in the non-market sector, replaced by the special law of 6 July 1989, is replaced by the following provision:
“Art. 5. An Interdepartmental Employment Budget Fund is established within the Ministry of Employment and Labour. »
Art. 57. It is inserted in Title VIII of the special law of 16 January 1989 on the financing of communities and regions, as amended by the special law of 16 July 1993 to complete the federal structure of the State, article 68quater, as follows:
"Art. 68quater. The transfer of development cooperation skills, the necessary financial resources shall be transferred on the basis of the corresponding means, as provided for in Budget 2001 and according to the various allocation keys, respectively for communities and regions, as may be inferred from this special law. The working group referred to in Article 6ter of the special law of 8 August 1980 of institutional reforms, inserted by the special law of 13 July 2001 on the transfer of various competences to regions and communities, prepares this transfer. »
Art. 58. This Act comes into force on 1^er January 2002, with the exception of articles 19, 49, 50 and 56 that produce their effects on 1^er January 2001.
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 13 July 2001.
ALBERT
By the King:
The Prime Minister,
G. VERHOFSTADT
Deputy Prime Minister and Minister for Foreign Affairs,
L. MICHEL
Deputy Prime Minister and Minister of Budget, Social Integration and Social Economy,
J. VANDE LANOTTE
Minister of Finance,
D. REYNDERS
Seal of the State Seal, Minister of Justice, Mr. VERWILGHEN
____
Note
(1) Regular session 2000-2001.
House of Representatives.
Parliamentary documents. - Special bill, no. 50-1183/1. - Amendments, No. 50-1183/2 and 3. - Opinion of the Council of State, No. 50-1183/4. - Amendments, no. 50-1183/5. - Erratum, no. 50-1183/6. - Report, number 50-1183/7. - Text adopted by the commission, no. 50-1183/8. - Amendments, no. 50-1183/9. - Text adopted at the first vote, no. 50-1183/10. - Amendments, no. 50-1183/11. - Text adopted in plenary and transmitted to the Senate, No. 50-1183/12.
Annales parliamentarians. - Discussion and adoption. Meetings of 30, 31 May 2001 and 6 June 2001.
Senate.
Parliamentary documents. - Project transmitted by the Chamber, No. 2-777/1. - Amendments, no. 2-777/2. - Report, no. 2-777/3. - Text adopted by the Commission, No. 2-777/4. - Amendments, No. 2-777/5 and 6. - Text adopted in plenary and subject to Royal Assent, No. 2-777/7.
Annales parliamentarians. - Discussion and adoption. Session of June 28, 2001.