belgiquelex.be - Carrefour Bank of Legislation 19 JULY 2000. - Law to amend articles 34, § 1er, and 39 of the Income Tax Code (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. Article 34, § 1
erthe following amendments are made to the Income Tax Code 1992:
A) the 1st is replaced by the following:
"1° pensions and temporary rents, as well as allowances taking place, which relate directly or indirectly to a professional activity;"
(b) insert a point 1°bis, as follows:
"1°bis. pensions and temporary or temporary annuities, as well as allowances taking place, which constitute the total or partial repair of a permanent loss of profits, remuneration or profits. »
Art. 3. In article 39 of the same Code, whose current text will form § 2, it is inserted a § 1
er, as follows:
« § 1
er. Pensions, holiday or temporary rents and allowances in lieu of Article 34, § 1
er, 1°, which are attributed in the event of permanent incapacity pursuant to the legislation on industrial accidents or occupational diseases, are exempt to the extent that they do not constitute the repair of a permanent loss of profits, remuneration or profits.
In particular, they are not expected to constitute compensation for such loss, pensions, annuities or allowances in lieu of the preceding paragraph that are awarded either because of an occupational injury or illness that has resulted in a degree of disability not exceeding 20% or in addition to a pension or survival pension.
In cases not referred to in paragraph 2, pensions, annuities and allowances in lieu of paragraph 1
er, are not, unless otherwise proven, supposed to constitute the repair of a permanent loss of profits, remuneration or profits, up to the quotity that corresponds to the total allowance multiplied by a fraction of which the numerator is equal to 20% and the denominator to the degree of disability expressed in percent. »
Art. 4. § 1
er. This Act produces its effects from the 1999 taxation year.
§ 2. Where the administration is notified or the administration finds that an imposition has been established for the 1999 taxation year in contradiction with the provisions of section 3 of this Act, the correction shall be effected by a role.
The provisions of articles 346 to 354 and 358 of the same Code are not applicable to this correction.
§ 3. To the extent that a claim filed for the 1999 taxation year relates to the subject matter referred to in section 3 of this Act, the Director of Contributions or the employee delegated by him shall not rule on the grievances thereon provided that the rectification of the contested taxation is made in accordance with § 2. If the taxpayer does not contest this correction within three months of notification of rectification, the taxpayer is expected to waive the above grievances. In the event of a challenge to rectification, this challenge is added to the existing claim.
Where a claim referred to in paragraph 1
er has already been the subject of a final decision without the application of Article 3 of this Law, a correction is also made in accordance with § 2.
§ 4. Reimbursement granted as a result of a correction made in accordance with § 2 gives the right to a moratorium interest, in accordance with Article 418 of the same Code, unless such interest does not reach 200 francs per month.
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 19 July 2000.
ALBERT
By the King:
Minister of Finance,
D. REYNDERS
Seal of the state seal:
Minister of Justice,
Mr. VERWILGHEN
____
Note
(1) Session 1998-1999.
House of Representatives.
Parliamentary documents. - Bill of MM. Demotte and Arens, No. 1408-1. - Amendments, n
bones 1408-2 and 3. - Report on behalf of the Finance and Budget Commission, No. 1408-4. - Text adopted by the Commission, No. 1408-5. - Text adopted in plenary and transmitted to the Senate, No. 1408-6.
Annales parliamentarians. - Sessions of 21-22 April 1999.
Senate.
Parliamentary documents. - Bill transmitted by the House of Representatives, No. 1-1389-1.
Session 1999-2000.
Parliamentary documents. - Project transmitted by the House under the previous legislature and a record of caducity, 2-286-1. - Amendments, n
bones 2-286-2 and 3. - Report on behalf of the Finance and Economic Affairs Commission, No. 2-286-4. - Text adopted by the Commission, No. 2-286-5. - Text amended by the Senate and referred to the House of Representatives, No. 2-286-6.
Parliamentary documents. Decisions of the Commission on Consultation, n
bones 82-6 and 8.
Annales parliamentarians. Sessions of 21-22 June 2000.
House of Representatives
Parliamentary documents. - Draft amended by the Senate, No. 50 0746/001. - Amendment No. 50 0746/002. - Report on behalf of the Finance and Budget Commission, No. 50,0746/003.
Annales parliamentarians. - Session of 6 July 2000.
