Act On The Various Tax Provisions (1)

Original Language Title: Loi portant des dispositions fiscales diverses (1)

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
Posted the: 1999-06-12 Numac: 1999003331 Ministry of finance may 4, 1999. -Law concerning tax various provisions (1) ALBERT II, King of the Belgians, to all, present and to come, hi.
The Chambers have adopted and we endorse the following: Article 1. This Act regulates a matter referred to in article 78 of the Constitution.
Chapter I. -Tax direct art. 2. in article 32 of the 1992 income tax Code, replaced by article 5 of the royal decree of 20 December 1996, the following changes are made: has) 1st paragraph is replaced by the following provision: "the remuneration of executives are all payments allocated or assigned to an individual: 1 ° exercising a term as Manager. liquidator or similar functions;
2 ° who practises in society a "leading function" or daily management of commercial, financial or technical ruling activity, apart from a contract of employment. ».
(B) supplement this article by a paragraph 3 as follows: "1st paragraph is not applicable to natural persons exercising a mandate unpaid administrator, Manager, liquidator or similar non-profit associations or other functions legal persons referred to in article 220, 3 °, provided that the income of real estate they receive from this same association or morality are not taken into account for the retraining target remuneration. in paragraph 2, 3 ° '.
S. 3A article 69 of the same Code, replaced by article 11 of the law of 28 July 1992 and amended by article 5 of the law of 20 December 1995, including the current text will form the § 1, § 2, worded as follows is added: "§ § 2 2» By way of derogation to the § 1, paragraph 1, 1 °, the investment allowance is equal to 3%, when it comes to tangible capital assets exclusively aimed at ensuring the process of production of reusable containers containing beverages and industrial products, as referred to in Book III "Eco-taxes" of the ordinary law of 16 July 1993 aimed at completing the Federal State structure.
This percentage also applies to tangible capital assets exclusively designed to ensure recovery in points of sale, temporary storage, routing to bottling or line to a central distribution to a yard and a cleaning and sorting and cleaning to transfer referred to in paragraph 1 of the reusable containers to bottling facilities respective.
The King determines the modalities of application of the investment allowance referred to in paragraphs 1 and 2, the obligations which taxpayers must satisfy to qualify, as well as criteria which assets must meet to give right to the deduction and it specifies that there is to be understood by production process. ».
S.
4. in article 74 of the Code, the words "referred to in article 69, paragraph 1, 2 °, ' are replaced by the words" referred to in article 69, § 1, paragraph 1, 2 °,
S. 5. in article 77 of the Code, as amended by article 6 of the Act of 20 December 1995, the words "in article 69, paragraph 1, 2 °, ' shall be replaced by the words" in article 69, § 1, paragraph 1, 2 °,
S. 6. article 80 of the same Code is supplemented as follows: 'or that these partners or members establish that professional losses result from operations that respond to legitimate needs of character financial or economic.'.
S. 7. article 93, 3 °, of the same Code, is replaced by the following provision: «(3 ° of the transfer for consideration of property: has) to minors, even emancipated or prohibitions, where this transfer has been authorized by the family Council or a judicial proceeding;
(b) to persons with a temporary administrator under sections 488bis, has 488bis, k, of the civil Code, with a special permission from the Justice of the peace;
».
S. 8. article 93bis, 2 ° of the Code inserted by article 16 of the royal decree of 20 December 1996, is replaced by the following provision: «(2 ° of the transfer for consideration of property: has) to minors, even emancipated or prohibitions, where this transfer has been authorized by the family Council or a judicial proceeding;
(b) to persons with a temporary administrator under sections 488bis, has 488bis, k, of the civil Code, with a special permission from the Justice of the peace; ».
S. 9. in article 131 (2) of the Code, the figure of "130 000" is replaced by the figure of "131 000".
S. 10. in article 134, paragraph 1, of the same Code, the number '130 000' is replaced by '131 000 '.
S. 11. article 171, 4 °, i), of the same Code, amended by article 89, 6 °, of the law of 28 December 1992 and article 30 3 °, of the law of 24 December 1993, is replaced by the following provision: «i) premiums and allowances introduced as an aid to the agricultural sector by the European communities.
S. 12. article 184 of the same Code, as amended by article 19 of the law of December 22, 1998, is supplemented by the following paragraph: "without prejudice to the application of article 210, § 1, 3 °, is however not considered capital released, net assets referred to in chapter Protocol68 of the law of 9 July 1975 on the supervision of insurance companies, which made up the share capital of a commercial company or which has been recorded in one account unavailable company reserve. '' This social capital and this reserve account are exempt only if the conditions referred to in article 190 are met. ».
S. 13 § 1.
In title III, chapter II, section III, of the same Code, there shall be inserted a new subsection III titled as follows: «SUB-SECTION III.» -Technical provisions of insurance undertakings.
§ 2. It is inserted into the same Code an article 194bis as follows: «art.» 194bis. - the technical provisions referred to in article 16, § 1, of the law of 9 July 1975 on the control of insurance undertakings are exempt within the limits and conditions laid down by the King. ».
S. 14. article 197 of the Code is replaced by the following provision: «art.» 197 - expenditure not justified and concealed profits subject to the separate assessment provided for in article 219, are considered to be business expenses.
».
S. 15. article 198, paragraph 1, 1 °, of the same Code, is replaced by the following provision: «1 ° corporations, including separate dues tax under section 219bis, the sums credited to the corporate income tax and withholding tax borne by the debtor of income at the discharge of the beneficiary in disregard of article 261, but excluding the separate fees due under section 219;».
S. 16. in the introductory sentence of article 201, paragraph 1, of the same Code, replaced by article 18 of the Act of July 28, 1992, the words "in cases not covered by articles 69, paragraph 1, 2 °, and 70 ' shall be replaced by the words" in the cases referred to in article 69, § 1, paragraph 1, 1 °,
S. 17A article 203, § 2, of the same Code, inserted by article 26 of the royal decree of 20 December 1996 and amended by section 51 of the Act of 10 March 1999, the following changes are made: 1 ° in article 5 (1), "are listed on the official stock exchange" shall be replaced by the words "are listed on a stock exchange."
(2) paragraph 6 is reported.
S. 18. article 214 of the same Code, amended by article 21 of the Act of 28 July 1992 and by article 6 of the Act of 6 August 1993 is replaced by the following provision: «art.» 214 - § 1. Except in the case where a resident company is transformed into an agricultural society that has not opted for the tax liability of corporations, and notwithstanding the provisions of article 210, § 1, 3 °, the taxation provided for in articles 208 and 209 applies not when the adoption of another legal, when the assessment of the elements of assets and liabilities, including capital and reserves is not modified during the operation. Section 212 applies to corporations thus processed.

Article 212 is also applicable in cases where companies incorporated under one of the forms provided for in the Commercial Code have been transformed into tax exemption before the entry into force of the Act of 23 February 1967 amending, as regards the transformation of societies, the coordinated laws on commercial companies.
§ 2. Section 212 as they exist after the Act of 22 December 1998 on tax and other provisions, is also applicable in case of merger or Division of companies which have taken place in tax exemption before 1 October 1993.
§ 3. For the purposes of articles 212 and 213, mergers, demergers, transformation and input one or more branches of activity or a universality of property to which absorbed, divided or transformed participated previously in tax exemption are supposed to have not occurred. ».
S. ((19A article 216, 2 °, of the same Code, inserted by article 32 of the law of December 22, 1998, the following changes are made: A) the b) is replaced by the following provision: "b) for the following housing companies: Vlaamse Huisvestingsmaatschappij, the Société Régionale Wallonne of housing, the regional company housing, Vlaamse Landmaatschappij-Brussels and approved by these corporations. , co-operative corporations ' housing of the League Fund of.

families of Belgium", 'Vlaams Woningfonds van de grote gezinnen', 'Housing of the families of Wallonia Fund' and 'Families in the Brussels Region Housing Fund', as well as limited liability companies or cooperatives approved by the General savings and retirement-Bank Fund or the companies approved by the Flemish Region, the Region of Brussels - capital and the Walloon Region, which were intended solely to make loans for the construction the purchase or development of small land holdings, social housing or housing are assimilated, as well as their appropriate furniture equipment. »;
B) b) is replaced by the following provision: "b) for housing companies following: Vlaamse Huisvestingsmaatschappij, the Société Régionale wallonne du logement, the regional company housing, Vlaamse Landmaatschappij-Brussels and the societies recognized by these cooperatives 'Housing of the families of Belgium League Fund', «Vlaams Woningfonds van de grote gezinnen», fund housing for families of Wallonia» and «Fund for families of the Brussels Region housing» , as well as the societies recognized by the Flemish Region, the Brussels-Capital Region, or the Walloon Region, which were intended solely to make loans for the construction, purchase or development of small land holdings, social housing or housing y assimilated, as well as their appropriate furniture equipment. ».
S. 20. the heading of title III, chapter III, Section II, of the Code is replaced by the following: ' Section II '. -Separate contributions.
» Art. 21. Article 219 of the same Code, the following changes are made: A) 1 paragraph is replaced by the following subparagraph: "a separate contribution is set at the rate of the expenditure referred to in article 57, which are not justified by the production of individual fact sheets and a summary as well as at the hidden profits that are not among the elements of the heritage of the company.";
(B) it is added a new paragraph 3., to read as follows: "are not considered as hidden profits, the reserve referred to in article 24, paragraph 1, 2 ° to 4 °.»
S. 22. it is inserted into the same Code an article 219bis, worded as follows: «art.» 219bis. - § 1.
It is established, in the head of credit associations and mutual guarantee companies that are members of the network of professional credit and in the head of credit Union approved by the agricultural Crédit S.A., a separate assessment in the event of exclusion or resignation of this network, or in the event of withdrawal or renunciation of their approval.
This levy shall be determined for the period taxable during which this association, society or Fund is excluded or resigned the professional credit network or during which, the approval shall be withdrawn either gave to this approval.

This contribution is equal to 34% of the total amount of reserves taxed as they existed at the end of the taxable period attached to the 1993 tax year.
§ 2. In the head of the companies referred to in article 216, 2 °, has, and companies referred to in article 216, 2 °, b, approved, either by the Vlaamse Huisvestingsmaatschappij, the Société Régionale wallonne housing, housing-Brussels regional society and the Vlaamse Landmaatschappij, either by the Flemish Region, the Walloon Region or the Brussels-Capital Region, a separate contribution is set if an exclusion or resignation of the professional in the event of withdrawal or waiver credit network to the approval.
This levy shall be determined for the taxable period during which the Corporation or association is excluded or resigned the professional credit network or during which, the approval shall be withdrawn either gave to this approval.
This contribution is equal to 34% of the total amount of reserves taxed at the beginning of the taxable period.
§ 3. In the head of the companies referred to in article 216, 2 °, it is established a separate contribution on distributed dividends.
This contribution is equal to 34% of these distributed dividends.
S. 23. article 222 of the Code is supplemented as follows: «6 ° of the capital gains realised on built buildings located in Belgium or on actual rights of such buildings, during an assignment to remuneration referred to in article 90, 10 °; the taxable amount of such capital gains is determined pursuant to articles 101, §§ 2 and 3, and 103, § 3. ».
S. 24. in article 225, paragraph 2, 3 °, of the same Code, the words "in article 222, 5 °' are replaced by the words 'in article 222, 5 ° and 6 °'.
S.
25. article 233, paragraph 2, of the same Code is replaced by the following provision: "a separate contribution is also established on expenditure not justified and concealed benefits referred to in article 219.".
S. 26. in article 240, paragraph 2, of the same Code, inserted by section 29 of the Act of July 28, 1992, the words "in cases not covered by articles 69, paragraph 1, 2 °, and 70, ' shall be replaced by the words" in the cases referred to in article 69, § 1, paragraph 1, 1 °,
S. 27. article 246, paragraph 1, 2 °, of the same Code, as amended by section 18 of the Act of March 30, 1994, is replaced by the following paragraph: "2 ° the separate assessment on expenditure not justified and concealed profits is calculated at the rate of 300%.".
S. 28. article 289bis of the same Code, inserted by article 15 of the Act of 20 December 1995, is replaced by the following provision: «art.» 289bis. - § 1. With regard to earnings and profits referred to in article 23, § 1, 1 ° and 2 °, it is charged a tax credit on income tax of physical persons by 10%, with a maximum of 150,000 francs of the surplus represents:-the positive difference existing at the end of the taxable period, between the tax value of the assets referred to in article 41 and the total amount of debts of which the initial term is greater than one year assigned to the exercise of professional activities generating profits or profits;
-compared to the highest amount achieved by this difference, at the end of the three earlier periods.
The granting of the tax credit is subject to the condition that the taxpayer joined his income tax statement a certificate conforming to the model stopped by the Minister that the social status of the self-employed skills in, certifying that it is in good standing with payment of social contributions by self-employed.
In the cases referred to in article 46, § 1, paragraph 1, 1 ° and 3 °, the tax credit is determined as if it had not been change of taxpayer.
When the assessment is made on behalf of both spouses, the percentage, amount and limit referred to in paragraph 1 shall be assessed by spouse.
§
2. It is charged on the corporate income tax calculated in accordance with article 215, paragraph 2, a tax credit of 7.5%, with a maximum of 800 000 francs, of the positive difference between:-the capital paid up in cash at the end of the taxable period;
- and the amount of the capital paid in cash at the end of a taxable period any which has been used previously to determine the granting of the tax credit, or alternatively the amount the highest achieved by the end of one of the three earlier taxable periods.
In the event of transfer by shareholders, directors, managers or shareholders of the transferee corporation, either of goods used previously in the exercise of their professional activity, either shares or rights part of their heritage, of property that belonged to a company of which they are or were shareholders, administrators, managers, or partners, only the amount of the paid-up in cash that exceeds the transfer price is taken into account for the purposes of paragraph 1.
The foregoing applies also to the assignment made by a physical or legal person acting in his own name but on behalf of a person above.
§ 3. To qualify for the tax credit, the taxpayer is required to attach to his statement to the tax on the income of the year for which it asks the imputation, a survey complete, dated and signed, conforming to the model stopped by the Minister of finance or his delegate. ».
S. 29A article 290 of the same Code, replaced by article 13 of the law of 22 July 1993 and amended by article 22 of the law of 30 March 1994 and by article 17 of the law of 20 December 1995, the following changes are made: 1 ° 2 ° is replaced by the following paragraph: "2 ° the amount of the sums due as flat rate foreign tax and tax credit percentage. may not exceed the proportion of the tax of natural persons which is proportionally related to the professional income. »;

2 ° 3 ° is repealed.
S. 30. in article 291, paragraph 2, of the same Code, amended by article 18 of the Act of 20 December 1995, the words "in article 290, paragraph 1, 3 °,» are replaced by the words 'in article 290, 2 °".
S. 31. article 292, paragraph 2, of the same Code, as amended by section 14 of the Act of 22 July 1993, is replaced by the following provision: «no membership dues not is charged on separate assessments made in pursuance of articles 219 and 219bis.»
S. 32A article 292bis of the Code, inserted by article 19 of the law of 20 December 1995, the following changes are made: 1 ° in the paragraph 1, the words ' referred to in article 289bis, paragraph 2, ", shall be deleted;

2 ° the following subparagraph is inserted between paragraphs 2 and 3: "when taking or change of control of a corporation during the taxable period, which does not respond to legitimate needs of economic or financial nature yet unapplied tax credit no is not reported on the corporate income tax related to this tax period, or any other subsequent taxable period.";
3 ° in article 3, which becomes paragraph 4, the words ", and paragraph 3 ' shall be deleted.
S. (33 Item 304, § 2, of the Code, the following changes are made: A) in paragraph 2, the words «special separate assessments made pursuant to article 219» are replaced by the words "separate assessments made in pursuance of articles 219 and 219bis";
(B) the following paragraph is inserted after paragraph 2: "in the head of taxpayers subject to the tax of legal persons, unapplied advance payments are rendered for as much as they reach 100 francs. ''
S. 34A article 345, § 1, paragraph 1, of the same Code, as amended by article 36 of the law of 28 July 1992, by article 19 of the law of 28 December 1992, under article 16, 3 °, of the law of 22 July 1993, by article 7 of the law of August 6, 1993, by article 23 of the law of 30 March 1994 and by article 43 of the royal decree of 20 December 1996 , the following changes are made: 1 °, 2 ° and 3 °, are repealed;
2 ° insert between 3 ° and 4 ° a 3 ° bis worded as follows: «3 ° bis. only professional loss referred to in article 80 are the result of operations that respond to legitimate needs of character financial or economic; »;
3 6 ° ° is replaced by the following provision: «6 ° as a socket or a change of control of a corporation, referred to in articles 207, paragraph 3, or 292bis, paragraph 3, to respond to legitimate needs of a financial or economic nature. ".
S. 35. in article 463bis, § 1, paragraph 1, 1 °, of the same Code, inserted by article 22 of the Act of 22 July 1993 and amended by article 25 of the Act of March 30, 1994, by article 106 of the law of December 21, 1994, under section 21 of the Act of 20 December 1995 and by article 51 of the law of December 22, 1998 , the words "special separate contributions referred to in articles 219 and 246, paragraph 1, 2 °» are replaced by the words" distinct contributions referred to in articles 219, 219bis and 246 paragraph 1, 2 °.
S.
36. in article 523, paragraph 1, of the same Code, inserted by article 23 of the Act of 20 December 1995, 'paragraph 2' shall be replaced by the words "§ 2.
S.
37. for the 2000 tax year, producers of electricity, referred to in article 34 of the law of 28 December 1990 on various tax and non-tax provisions are liable, in addition to the special assessment referred to in article 35 of the Act, of an outstanding contribution of 1,500 million francs.
Article 35, paragraph 2, of the Act is applicable to the determination of the proportion of the outstanding contributions due in the head of each producer of electricity.

The provisions of articles 36 and 37 of the Act are also applicable to such outstanding contribution.
S.
38. in article 2, paragraph 1, of the Code of taxes related to taxes on income, coordinated by the royal decree of 23 November 1965, replaced by the royal decree of 29 March 1994, and amended by the law of December 22, 1998, tax and other provisions, "sections 298, 300-302, 307, 337, 354-359, 365-378" shall be replaced by the words «articles 298. 300-302, 304, 307, 337, 354-359, 366-378. ».
CHAPTER II. -Taxes indirect s. 39. the royal decree of 10 November 1997 on products in paper or cardboard to consumption and liable to the ecotax, is confirmed with effect at the date of its entry into force.
S. 40 article 73, paragraph 6, of the Act of 28 July 1992 fiscal and financial provisions, the words "or to a subsidiary of the latter" is inserted between the words "the national professional credit fund" and "in accordance with an agreement for a period of five years to intervene between the Fund and the Fund. ''
».
S. 41. in table A of the annex to order No. royal, 20, of 20 July 1970 fixing the rates of value added tax and determining the distribution of goods and services based on these rates, it is inserted a XXIIIbis topic, worded as follows: 'XXIIIbis '. Goods delivered by the social organizations of goods excluding the property investment, made in the performance of their usual activity by organizations recognized jointly by the Minister of finance and a federal, regional or Community Minister who is competent, as having a social and character engaged in works of assistance to disadvantaged persons provided that these bodies are managed and administered by persons having, either themselves or through intermediaries, no personal direct or indirect financial interest in the results of the operations and financial products generated by these shipments of goods to be fully earmarked for the achievement of the corporate purpose of the Organization provided that their statutes stipulate that in the case of winding-up all of the net assets is reinvested in another recognized organization covered by this provision.
The Minister of finance or his delegate regulate the modalities for the application of this section. ».
S. 42. the same array is complemented by a section XXXV, read as follows: "XXXV. -Services provided by organizations social services benefits, made in the performance of their usual activity, jointly recognised bodies by the Minister of finance and a federal, regional or Community Minister who is competent in this matter, as of a social nature incurred in works of assistance for those poor, provided that these bodies are managed and administered by persons not either themselves or through intermediaries, no personal financial interest direct or indirect in the results of the operations and financial products generated by these services benefits are fully allocated to the achievement of the purpose of the organization recognized insofar as their statutes stipulate that in the case of winding-up all of the net assets is reinvested in another recognized organization covered by this provision.
The Minister of finance or his delegate regulate the modalities for the application of this section. ».
CHAPTER III. -Changes of the Act of 11 January 1993 on the prevention of the use of the financial system for the purpose of money laundering Art. 43. at article 11, § 2, of the Act of 11 January 1993 on the prevention of the use of the financial system for the purpose of money laundering, amended by the law of 7 April 1995 and August 10, 1998, the words 'by the authorities of control or supervision of these organizations and individuals under section 21"are replaced by the words"by the authorities referred to in article 21 under this article.
S. 44. article 21 of the same Act is supplemented by the following paragraph: 'by way of derogation from the legal and regulatory provisions governing their professional secrecy, the Belgian regulated markets market authorities and the disciplinary commission of market from the company of the Stock Exchange securities of Brussels, when they discover facts that could constitute evidence of a money-laundering inform the financial information processing unit. ».
CHAPTER IV. -Provisions repealing, interim, transitional and entry in force s. 45 § 1. Title I of the Code of taxes assimilated to the stamp comprising articles 1 to 11, restored by article 8 of the law of 27 December 1993, as amended by sections 73 and 74 of the royal decree of 7 April 1995, by article 3 of the royal decree of 19 December 1996, by articles 27 to 33 of the royal decree of 23 December 1996 and interpreted by article 2 of the law of 8 June 1998 is hereby repealed.
§
2. Article 54 of the law of December 22, 1998 is reported.
§ 3. Articles 31-34, 38, 1 °, and 47 of the royal decree of 20 December 1996 of the various tax measures in application of articles 2, § 1 and 3, § 1, 2 ° and 3 °, of the law of 26 July 1996 to achieve the budgetary conditions of the participation of Belgium in the Economic Union and European currency are reported.
Article 2, 1 °, of the law of 13 June 1997 on the confirmation of decrees taken in application of the law of 26 July 1996 to achieve the budgetary conditions of the participation of Belgium in economic and Monetary Union European, and the law of 26 July 1996 on the modernization of social security and ensuring the viability of statutory pension schemes is also reported as that this provision contains the confirmation of articles 31 at 34, 38, 1 °, and 47 of the royal decree of 20 December 1996.

§ 4. Article 4 of Act of 4 December 1990 on financial transactions and the financial markets is repealed.
S. 46. for the 1997 to 1999 tax years, article 289bis of the same Code as it existed before be amended by section 28 of this Act, is supplemented by the following subparagraph: "when the assessment is made on behalf of both spouses, the percentage, amount and limit referred to in paragraph 1 shall be assessed by spouse.»
S.
47 § 1. For the 1999 to 2001 taxation years, article 219bis, §.

2, of the income tax Code 1992, inserted by section 22 of this Act, is replaced by the following provision: "§ § 2 2» In the head of the companies referred to in article 216, 2 °, a, and the companies referred to in article 216, 2 °, b, authorised, either by the Vlaamse Huisvestingsmaatschappij, the Société Régionale wallonne du logement, housing-Brussels regional company or Vlaamse Landmaatschappij, the General savings and retirement-Bank Fund, either by the Flemish Region, the Walloon Region or the Brussels-Capital Region a separate contribution is established in case of exclusion or resignation of the network of professional credit or in the event of withdrawal or renunciation in approval.

This levy shall be determined for the taxable period during which the Corporation or association is excluded or resigned the professional credit network or during which, the approval shall be withdrawn either, gave to this approval.
This contribution is equal to 34% of the total amount of reserves taxed at the beginning of the taxable period.
By way of derogation from paragraph 1, in relation to the companies referred to in article 216, 2 ° (b), the levy is not due when a company that is most approved by the General Fund savings and retirement-Bank is again approved by the region competent from the date of the withdrawal or renunciation of its approval. ».

§ 2. The contribution referred to in article 219bis, § 2, of the same Code is also applicable when a corporation referred to in article 216, 2 °, (b), of the same Code, approved by the Fund General savings and retirement-Bank to the taxable period related to the 2001 tax year, is not again approved by the region competent from the first day of the taxable period relating to the 2002 tax year.
This contribution is set for the taxable period relating to the 2002 tax year.
S. 48 § 1. Articles 2, 19, A, 23, 24 and 33, (b), shall take effect from the 1998 tax year.
§
2. Articles 3 to 5, 14-16, 20, 21, 25 to 27, 31, 33, A-35 come into force from the 1999 tax year, as well as article 22 insofar as it inserts article 219bis, § 1 in the 1992 income tax Code.
Section 22 shall enter into force from the 2002 tax year, insofar as it inserts article 219, paragraph 2, in the same Code and is applicable to dividends distributed after December 18, 1998 where it inserts article 219bis, § 3, in the same Code.
Article 19 B, comes into force from the 2002 tax year.
Article 45 § 1, is applicable to exclusions, the resignation of the professional credit network, withdrawals of authorisation or renunciation in approval that occur during a fiscal year which is closed as soon as possible after December 31, 1998.

Any changes from 1 January 1998 to the date of closure of the annual accounts is irrelevant for the purposes of articles 19, B, 22, 45, § 1 and 47, § 1.
Sections 3 to 5, 16 and 26 are also applicable to the fixed assets acquired or formed from 1 January 1993, but during a tax year preceding the tax year 1999. The investment allowance is related is taken into account for the 1999-2002 taxation years, each time to a maximum of 25% of the total.
§ 3. Section 6 comes into force from the 1999 tax year.
This article is also applicable to the assessments in 1991 to 1998 taxation exercises which are the subject of a reasoned claim within the period of six months from the date of publication of this Act in the Moniteur belge to the Director of contributions from the province or the region within the jurisdiction of which the taxation was established.
No moratorium interest is allocated in the case of a refund of tax paid as a result of the adjustment of taxation established in contradiction with the provisions of article 6 of this Act.
§
4. Articles 9, 10, 28, 32, 34, 3 ° and 36 come into force as from the year 2000.
§
5. The King fixed the date of entry into force of articles 11 and 34, 1 °.
§ 6. Article 12 has effect from January 1, 1999.
§ 7. Article 17 is applicable to income attributed or paid from January 1, 1997.
§
8. Article 18 has effect from 18 December 1998.
§ 9. Articles 29 and 30 shall take effect from the 1997 tax year.
§ 10. Article 38 has effect from the 1999 tax year.
§ 11. Sections 41 and 42 shall enter into force the first day of the third month following that in which this law has been published in the Moniteur belge.
§ 12. Article 2 of the law of 4 June 1997 amending article 104, 8 ° of the 1992 income tax Code, to protect cultural heritage, shall enter into force from the 1998 tax year.
Promulgate this Act, order that it be under the seal of the State and published by le Moniteur.
Given to Brussels, may 4, 1999.
ALBERT by the King: the Minister of finance, j..
VIEWFINDER sealed with the seal of the State, the Minister of Justice T. VAN PARYS _ Note (1) Parliamentary References: records of the House of representatives:-1949-98/99:-No. 1: Bill.
-Nos. 2 and 3: amendments.
-No 4: Notice of the State Council.
-Our 5-7: amendments.
-No. 8: report.
-No. 9: Text adopted by the commission.
-No. 10: amendments.
-No. 11: Articles adopted in plenary.
-No. 12: The text adopted in plenary meeting and transmitted to the Senate.
Annals of the room: 30 March, 1 and April 22, 1999.
Records of the Senate.
1 - 1398 - 1998/1999 - No. 1: draft transmitted by the House of representatives.
-No. 2: amendments.
-No. 3: report.
-No 4: Text adopted by the commission.
-No 5: Decision not to amend.
Annals of the Senate: April 30, 1999.

Related Laws