10 JUIN 2001. - An Act to amend sections 4, 8, 9, 12 and 13 of the Act of 27 December 1994 enacting the agreement on the collection of a right of use for the use of certain roads by heavy-duty vehicles, signed in Brussels on 9 February 1994, between the Governments of the Federal Republic of Germany, the Kingdom of Belgium, the Kingdom of Denmark, the Grand Duchy of Luxembourg and the Kingdom of the Netherlands and in accordance with the Directive 1993;

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 law regulates a matter referred to in Article 78 of the Constitution.
Art. 2. Article 4, last paragraph, of the Act of 27 December 1994 enacting the Agreement on the Perception of a Right of Use for the Use of Certain Roads by Heavy Duty Vehicles, signed in Brussels on 9 February 1994, between the governments of the Federal Republic of Germany, the Kingdom of Belgium, the Kingdom of Denmark, the Grand Duchy of Luxembourg and the Kingdom of the Netherlands, and establishing a Eurovign directive
Art. 3. Section 8 of the Act is replaced by the following provision:
“Art. 8. § 1^er. For vehicles referred to in Article 4, paragraph 2, the eurovignette shall be due for its entire year in successive periods of 12 consecutive months, the first taking place on the day in which the vehicle is travelling on the public track.
§ 2. The debtors may, as long as they make the written and motivated request each time before the beginning of the tax period, pay the annual amount of the tax in four instalments per successive three consecutive months.
For the first three payments, the amount due is calculated at the rate of section 7, paragraph 2, and the fourth payment is equal to the difference between the amount already paid for the taxable period and the rate of section 7, paragraph 1^er.
The King shall determine the terms and conditions for the application of paragraph 2 in the event of the deletion, modification or change of the taxable vehicle. »
Art. 4. Section 9 of the Act is replaced by the following provision:
“Art. 9. The eurovignette shall be payable as an initiative to the employee or the competent department responsible for recovery before the beginning of each taxable period.
The debtor is required, in advance, to subscribe to the same employee or service, a return that must contain all the elements necessary for the calculation of the tax and the establishment of the taxable period.
When the debtor fails to pay for initiative the eurovignette, fails to sign a statement or mentions in his statement incorrect data about the vehicle, the competent civil servant responsible for recovery shall establish the eurovignette on the basis of the data available to him, unless otherwise proved by the person concerned.
The amount of the eurovignette thus established shall be increased by an administrative fine in accordance with the provisions of Article 13.
If not notified otherwise, the return for one year is valid for the following years.
When the eurovignette is paid, it is given to the taxpayer an attestation of which the model is fixed by the Minister who has the Finance in his duties. »
Art. 5. Article 12 of the same law, whose current text forms § 1^er, it is added a § 2, which reads as follows:
Ҥ2. For vehicles referred to in Article 4, second paragraph, a proportional reimbursement of the eurovignette shall be granted on the application of the debtor to a maximum of the periods of inactivity of the vehicle during the taxable period.
This refund is equal to one or two twelfths of the annual amount, depending on whether the vehicle's inactivity periods reach 30 or 60 days respectively. The amount to be refunded is reduced by 25 euros for administrative costs.
The application must be filed with the Regional Director responsible for the UFO collection service, no later than 6 months from the last day of the taxable period.
The King determines how the vehicle's inactivity must be proved in the event of a partial refund of the eurovignette due for its annual amount. »
Art. 6. Section 13 of the Act is replaced by the following provision:
“Art. 13. In the event of an offence under this Act, the debtor is required to pay the amount elected from the eurovignette, plus an administrative fine. The King determines the scale of the administrative fine, which may not exceed three times the amount of the tax elected, nor less than 250 euros. »
Art. 7. Articles 2 to 4 and 6 produce their effects on 1^er January 2001.
The refund under section 5 may be requested for the first time from the 2000 taxation year.
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 10 June 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:
House of Representatives:
Documents:
50-1135 2000/2001:
Number 1: Bill. - Number two: Report. - No. 3: Amendment. - No. 4: Text adopted in plenary and transmitted to the Senate.
Full report: 3 May 2001.
Senate:
Documents:
2-735 2000/2001:
No. 1: Project transmitted by the House of Representatives. - Number 2: Project not referred to by the Senate.