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Act On The Various Tax Provisions (1)

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

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4 MAI 1999. - Miscellaneous Tax Provisions Act (1)



ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
Article 1er. This Act regulates a matter referred to in Article 78 of the Constitution.
CHAPTER Ier. - Direct taxes
Art. 2. In section 32 of the Income Tax Code 1992, replaced by section 5 of the Royal Decree of 20 December 1996, the following amendments are made:
A) Paragraph 1er is replaced by the following provision:
"The remuneration of business leaders is all the rewards allocated or attributed to a natural person:
1° that is a director, manager, liquidator or similar functions;
2° that operates within the company a leading position or a leading activity of daily management, commercial, financial or technical, outside of a contract of work. "
B) Supplement this article by paragraph 3, to read:
"Paragraph 1er is not applicable to natural persons who exercise an unpaid term of office of administrator, manager, liquidator or similar functions in non-profit associations or other legal persons referred to in section 220, 3°, provided that the income of real property that they receive from the same association or legal entity is not considered for requalification as remuneration referred to in paragraph 2, 3°".
Art. 3. In Article 69 of the same Code, replaced by Article 11 of the Act of 28 July 1992 and amended by Article 5 of the Act of 20 December 1995, the current text of which shall form § 1er, it is added a § 2, which reads as follows:
“§2. By derogation from § 1erParagraph 1er, 1°, the investment deduction is equal to 3%, when it comes to tangible capital assets exclusively for the production process of reusable containers containing beverages and industrial products, as referred to in Book III "Ecotaxes" of the ordinary law of July 16, 1993 to complete the federal structure of the State.
This percentage also applies to tangible capital assets intended exclusively for recovery at points of sale, temporary storage, routing to the bottling line or to a distribution plant for sorting and cleaning, and sorting and cleaning for the transfer of reusable containers referred to in paragraph 1er to the respective bottling facilities.
The King shall determine the application of the investment deduction referred to in paragraphs 1er and 2, the obligations to which taxpayers must meet in order to benefit from the deduction, and the criteria to which capital assets must meet in order to qualify the deduction, and He specifies what must be heard by production process. "
Art. 4. In section 74 of the same Code, the words "subject to section 69, alienated 1er, 2°," are replaced by the words "subject to Article 69, § 1erParagraph 1er, 2°,".
Art. 5. In section 77 of the same Code, as amended by section 6 of the Act of 20 December 1995, the words "in section 69, paragraph 1er, 2°," are replaced by the words "in article 69, § 1erParagraph 1er, 2°,".
Art. 6. Section 80 of the same Code is supplemented as follows:
"or that these associates or members establish that occupational losses result from transactions that meet legitimate financial or economic needs. "
Art. 7. Section 93, 3°, of the same Code, is replaced by the following provision:
"3° of the assignment in an expensive capacity of property:
(a) minors, whether emancipated or prohibited, where such assignment has been authorized by the family council or a court;
(b) persons with a provisional administrator under sections 488bis, at 488bis, k, of the Civil Code, with special authorization from the justice of the peace; "
Art. 8. Article 93bis, 2°, of the same Code inserted by Article 16 of the Royal Decree of 20 December 1996, is replaced by the following provision:
"2° of the assignment in an expensive capacity of property:
(a) minors, whether emancipated or prohibited, where such assignment has been authorized by the family council or a court;
(b) persons with a provisional administrator under sections 488bis, at 488bis, k, of the Civil Code, with special authorization from the justice of the peace; "
Art. 9. In section 131, 2°, of the same Code, the number of "130 000" is replaced by the number of "131,000".
Art. 10. In section 134, paragraph 1erin the same Code, the number "130 000" is replaced by the number "131,000".
Art. 11. Article 171, 4°, i), of the same Code, as amended by Article 89, 6°, of the Act of 28 December 1992 and Article 30, 3°, of the Act of 24 December 1993, is replaced by the following provision:
"(i) the premiums and allowances introduced as aid to the agricultural sector by the European Communities".
Art. 12. Section 184 of the same Code, as amended by section 19 of the Act of 22 December 1998, is supplemented by the following paragraph:
"Without prejudice to the application of Article 210, § 1er3°, however, is not considered to be freed capital, the net assets referred to in Chapter Vquinquies of the Act of 9 July 1975 relating to the control of insurance companies, which composes the social capital of a commercial corporation or has been recorded in an unavailable reserve account of that corporation. This social capital and reserve account are exempt only if the conditions referred to in section 190 are met. "
Art. 13. § 1er. In title III, chapter II, section III, of the same Code, a new sub-section III is inserted as follows:
"Subsection III. - Technical provisions of insurance companies".
§ 2. It is inserted in the same Code an article 194bis as follows:
"Art. 194bis. - Technical provisions referred to in Article 16, § 1er, of the Act of 9 July 1975 on the control of insurance companies are exempted within the limits and conditions determined by the King. "
Art. 14. Section 197 of the same Code is replaced by the following provision:
"Art. 197. - Unsubstantiated expenses and concealed profits subject to the separate contribution provided for in section 219 are considered to be professional costs. "
Art. 15. Article 198, paragraph 1er, 1°, of the same Code, is replaced by the following provision:
« 1° Corporate tax, including separate contributions due under section 219bis, amounts paid to be claimed on corporate tax and the movable pre-payment supported by the debtor of income to the beneficiary's landfill in breach of section 261, but excluding the separate contribution due under section 219; "
Art. 16. In the opening sentence of Article 201, paragraph 1er, of the same Code, replaced by section 18 of the Act of 28 July 1992, the words "In cases not covered by sections 69, paragraph 1er, 2°, and 70" are replaced by the words "In the cases referred to in Article 69, § 1erParagraph 1er, 1°,".
Art. 17. In Article 203, § 2, of the same Code, inserted by Article 26 of the Royal Decree of 20 December 1996 and amended by Article 51 of the Law of 10 March 1999, the following amendments are made:
1° in paragraph 5, 1°, the words "are listed as an official stock exchange" are replaced by the words "are listed as a stock exchange";
2° paragraph 6 is reported.
Art. 18. Section 214 of the same Code, as amended by section 21 of the Act of 28 July 1992 and section 6 of the Act of 6 August 1993, is replaced by the following provision:
"Art. 214. § 1er. Except in cases where a resident corporation is transformed into an agricultural corporation that has not opted for corporate tax liability, and notwithstanding the provisions of section 210, § 1er, 3°, the taxation under sections 208 and 209 does not apply when another legal form is adopted, where the valuation of the assets and liabilities, including capital and reserves, is not amended at the time of the transaction. Section 212 is applicable to companies so processed.
Section 212 is also applicable in cases where corporations incorporated in one of the forms set out in the Commercial Code have been transformed into a tax exemption prior to the coming into force of the Act of 23 February 1967 amending, with respect to the transformation of companies, the coordinated laws on business corporations.
§ 2. Section 212, as existing after the Act of 22 December 1998 on tax and other provisions, is also applicable in the event of a merger or split of companies that took place as a tax exemption before 1er October 1993.
§ 3. For the purposes of sections 212 and 213, mergers, seals, transformations and inputs of one or more branches of activity or of a universality of property to which companies absorbed, split or processed previously participated in a tax exemption are expected not to have taken place. "
Art. 19. In section 216, 2°, of the same Code, inserted by section 32 of the Act of 22 December 1998, the following amendments are made:
A) (b) is replaced by the following provision:
"(b) for the following housing companies: the Vlaamse Huisvestingsmaatschappijiennes, the Walloon Regional Housing Corporation, the Brussels Regional Housing Corporation, the Vlaamse Landmaatschappij and the companies approved by them, the cooperative companies "Facilities of the Brussels Family League" »;
(b) is replaced by the following provision:
"b) for the following housing companies: the Vlaamse Huisvestingsmaatschappij, the Walloon Regional Housing Corporation, the Brussels Regional Housing Corporation, the Vlaamse Landmaatschappij and the companies approved by them, the cooperative companies "House Fund of the Brussels Family League", "Vlaams Woningfonds "
Art. 20. The title of Part III, Chapter III, Section II, of the same Code is replaced by the following title:
"Section II. - Separate contributions. »
Art. 21. In section 219 of the same Code, the following amendments are made:
A) paragraph 1er is replaced by the following paragraph:
"A separate contribution is made on the basis of the expenditures referred to in section 57, which are not justified by the production of individual records and a summary statement as well as by the concealed profits that are not found among the elements of the company's heritage. »;
(b) it is added a paragraph 3, to read:
"Not considered as concealed profits, the reserves referred to in Article 24, paragraph 1er2° to 4°. "
Art. 22. It is inserted in the same Code an article 219bis, which reads as follows:
"Art. 219bis. § 1er. It is established, in the head of credit associations and mutual bond companies that are members of the professional credit network and in the head of credit unions approved by the S.A. Agricultural credit, a separate contribution in the event of exclusion or resignation of the network, or in the event of withdrawal or renouncing their approval.
This assessment shall be made for the taxable period in which the association, corporation or credit union is excluded or resigned from the network of the professional credit or in the course of which the licence is withdrawn, or it has been renounced.
This assessment is equal to 34% of the total amount of the taxed reserves as they existed at the end of the taxable period of the 1993 taxation year.
§ 2. In the head of the companies referred to in Article 216, 2°, a, and companies referred to in Article 216, 2°, b, approved, either by the Vlaamse Huisvestingsmaatschappij, the Walloon Regional Housing Corporation, the Brussels Regional Housing Corporation or the Vlaamse Landmaatschappij, or by the Flemish Region Exclusion
This assessment is made for the taxable period in which the corporation or association is excluded or resigned from the network of the professional credit or in the course of which, either the licence is withdrawn or it has been renounced.
This assessment 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 section 216, 2°, a separate contribution is made on the dividends distributed.
This contribution is equal to 34% of these dividends distributed."
Art. 23. Section 222 of the same Code is supplemented as follows:
"6° of the surplus-values made on building buildings located in Belgium or on real rights relating to such buildings, on the occasion of an expensive assignment referred to in Article 90, 10°; the taxable amount of these gains shall be determined in accordance with Articles 101, §§ 2 and 3, and 103, § 3. "
Art. 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°".
Art. 25. Section 233, paragraph 2, of the same Code is replaced by the following provision:
"A separate contribution is also made on unjustified expenses and concealed profits referred to in section 219. "
Art. 26. In section 240, paragraph 2, of the same Code, inserted by section 29 of the Act of 28 July 1992, the words "in cases not covered by sections 69, paragraph 1er, 2°, and 70, are replaced by the words "in the cases referred to in Article 69, § 1erParagraph 1er, 1°,".
Art. 27. Article 246, paragraph 1er, 2°, of the same Code, as amended by section 18 of the Act of 30 March 1994, is replaced by the following provision:
"2° the separate contribution on unjustified expenses and concealed profits is calculated at the rate of 300%. "
Art. 28. Section 289bis of the same Code, inserted by section 15 of the Act of 20 December 1995, is replaced by the following provision:
"Art. 289bis. § 1er. With respect to profits and profits referred to in Article 23, § 1er, 1° and 2°, it is charged a tax credit for natural persons of 10%, with a maximum of 150,000 francs, of the surplus that represents:
- the positive difference that exists at the end of the taxable period between the tax value of the capital assets referred to in section 41 and the total amount of the debts whose initial term is greater than one year, affected to the exercise of professional activities producing profits or profits;
- in relation to the highest amount achieved by this difference, at the end of one of the three prior periods.
The granting of the tax credit is conditional on the condition that the taxpayer attach to his tax return an attestation in accordance with the model established by the Minister who has the social status of the independent in his or her skills, certifying that he or she is in good standing payment of his or her social contributions as an independent worker.
In the cases referred to in Article 46, § 1erParagraph 1er, 1° and 3°, the tax credit is determined as if there were no taxpayer changes.
When the contribution is made on behalf of both spouses, the percentage, amount and limit provided for in paragraph 1er appreciate each other.
§ 2. It is charged on the corporate tax calculated in accordance with section 215, paragraph 2, a 7.5 per cent tax credit, with a maximum of 800,000 francs, of the positive difference between:
- the capital released in cash at the end of the taxable period;
- and the highest amount of the capital released in cash at the end of any tax period that was previously held to determine the grant of the tax credit, or, failing that, the highest amount reached by the tax credit at the end of one of the three previous taxable periods.
In the case of assignment by shareholders, directors, managers or associates of the transferee corporation, or assets previously assigned to the performance of their business activity, or shares or shares that are part of their property, or property that belong to a corporation of which they are or were shareholders, directors, managers or associates, only the amount of the capital released in cash that exceeds the price of the assignment, shall be taken into consideration forer.
The foregoing also applies to the assignment by a natural or legal person acting on his or her own behalf but on behalf of a person referred to above.
§ 3. In order to benefit from the tax credit, the taxpayer is required to attach to its tax return to the income tax of the taxation year for which it applies for imputation, a completed, dated and signed statement in accordance with the model agreed by the Minister of Finance or his delegate. "
Art. 29. In section 290 of the same Code, replaced by section 13 of the Act of 22 July 1993 and amended by section 22 of the Act of 30 March 1994 and section 17 of the Act of 20 December 1995, the following amendments are made:
1° 2° is replaced by the following provision:
"2° the amount of money attributable as a lump sum of foreign tax and tax credit, cannot exceed the quotity of the tax of natural persons that is proportionately related to professional income. »;
2° the 3° is repealed.
Art. 30. In section 291, paragraph 2, of the same Code, as amended by section 18 of the Act of 20 December 1995, the words "in section 290, paragraph 1er, 3°," are replaced by the words "in article 290, 2°,".
Art. 31. Section 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 account is charged against the separate contributions made pursuant to sections 219 and 219bis. "
Art. 32. In section 292bis of the same Code, inserted by section 19 of the Act of 20 December 1995, the following amendments are made:
1° in paragraph 1erthe words " referred to in section 289bis, paragraph 2," are deleted;
2° the following paragraph is inserted between paragraphs 2 and 3:
"In the event of taking or changing the control of a corporation during the tax period, which does not meet legitimate economic or financial needs, the tax credit not yet charged shall not be deferred to the corporate tax for that tax period or any other subsequent taxable period. »;
3° in paragraph 3, which becomes paragraph 4, the words ", and paragraph 3" are deleted.
Art. 33. In Article 304, § 2, of the same Code, the following amendments are made:
A) in paragraph 2, the words "the separate special contributions made pursuant to section 219" are replaced by the words "the separate contributions made pursuant to sections 219 and 219 bis";
B) the following paragraph shall be inserted after paragraph 2:
"In the head of taxpayers subject to corporate taxes, advance payments are returned as long as they reach 100 francs. "
Art. 34. Article 345, § 1erParagraph 1erthe same Code, as amended by Article 36 of the Act of 28 July 1992, by Article 19 of the Act of 28 December 1992, by Article 16, 3°, of the Act of 22 July 1993, by Article 7 of the Act of 6 August 1993, by Article 23 of the Act of 30 March 1994 and by Article 43 of the Royal Decree of 20 December 1996, are made the following amendments:
1° 2° and 3° are repealed;
2° insert between 3° and 4° a 3°bis written as follows:
"3°bis. that the professional losses referred to in section 80 result from operations that meet legitimate financial or economic needs; »;
3° 6° is replaced by the following provision:
"6° that an acquisition or change of control of a corporation, referred to in sections 207, paragraph 3, or 292bis, paragraph 3, meets legitimate financial or economic needs. "
Art. 35. In Article 463bis, § 1erParagraph 1er, 1°, of the same Code, inserted by section 22 of the Act of 22 July 1993 and amended by section 25 of the Act of 30 March 1994, by section 106 of the Act of 21 December 1994, by section 21 of the Act of 20 December 1995 and by section 51 of the Act of 22 December 1998, the words "the special separate contributions referred to in sections 219 and 246, paragraph 1er, 2°" are replaced by the words "the separate contributions referred to in sections 219, 219bis and 246, paragraph 1er, 2°".
Art. 36. In section 523, paragraph 1er, of the same Code, inserted by Article 23 of the Act of 20 December 1995, the words "paragraph 2" are replaced by the words "paragraph 2".
Art. 37. For the 2000 taxation year, electricity producers, referred to in section 34 of the Act of 28 December 1990 on various tax and non-tax provisions, are liable, in addition to the special contribution referred to in section 35 of the above-mentioned Act, to an exceptional contribution of 1,500 million francs.
Article 35, § 2, of the same law is applicable for the determination of the quotity of the exceptional contribution due in the head of each electricity producer.
The provisions of sections 36 and 37 of the Act are also applicable to this exceptional contribution.
Art. 38. In article 2, paragraph 1er, from the Tax Code assimilated to Income Tax, coordinated by the Royal Decree of 23 November 1965, replaced by the Royal Decree of 29 March 1994, and amended by the Act of 22 December 1998 on tax and other provisions, the words "sections 298, 300 to 302, 307, 337, 354 to 359, 365 to 378" are replaced by the words "sections 298, 300 to 302, "
CHAPTER II. - Indirect taxes
Art. 39. The Royal Decree of November 10, 1997 on paper and/or cardboard products put to consumption and subject to the ecotax is confirmed with effect on its effective date.
Art. 40. In section 73, paragraph 6, of the Act of 28 July 1992 on tax and financial provisions, the words "and/or a subsidiary thereof" are inserted between the words "the Caisse nationale de Crédit professionnelle" and "in accordance with a five-year agreement between the Fund and the Caisse. "
Art. 41. In Table A of the Schedule to Royal Decree No. 20 of 20 July 1970 setting the value-added tax rates and determining the distribution of goods and services according to these rates, a section XXIIIbis is inserted, as follows:
" XXIIIbis. Goods delivered by social organizations
Deliveries of assets excluding investment assets, carried out in the course of their normal business, by organizations recognized jointly by the Minister of Finance and by a federal, regional or community minister who is competent in the matter, as having a social character and engaged in works of assistance to persons who are disinherited, provided that these organizations are managed and administered by persons who have not, by themselves or by persons who are
The Minister of Finance or his or her delegate shall determine the terms and conditions of application of this section. "
Art. 42. The same table is supplemented by XXXV, as follows:
"XXXV. - Services provided by social organizations
The benefits of services, carried out in the course of their usual activity, by organizations recognized jointly by the Minister of Finance and by a federal, regional or community minister who is competent in this matter, as having a social character and engaged in works of assistance to persons who are disinherited, provided that these organizations are managed and administered by persons who have not, by themselves or by interposed persons, any direct or indirect financial interest in the results
The Minister of Finance or his or her delegate shall determine the terms and conditions of application of this section. "
CHAPTER III. - Amendments to the Act of 11 January 1993 on the Prevention of the Use of the Financial System for the Purpose of Money Laundering
Art. 43. In Article 11, § 2, of the Law of 11 January 1993 on the Prevention of the Use of the Financial System for the Purpose of Money Laundering, as amended by the Laws of 7 April 1995 and 10 August 1998, the words "by the control or guardianship authorities of these bodies and persons under Article 21" are replaced by the words "by the authorities referred to in Article 21 under that Article".
Art. 44. Section 21 of the Act is supplemented by the following paragraph:
"By derogation from the legal and regulatory provisions governing their professional secrecy, the Belgian regulated market market authorities and the market disciplinary commission with the Brussels Securities Exchange Corporation, when they see facts that could prove money laundering, inform the Financial Information Processing Unit. "
CHAPTER IV. - Abrogatory, provisional, transitional and entry into force
Art. 45. § 1er. Title Ier the Code of Taxes assimilated to the stamp including articles 1er to 11, re-established by section 8 of the Act of 27 December 1993, as amended by sections 73 and 74 of the Royal Decree of 7 April 1995, by section 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 section 2 of the Act of 8 June 1998, is repealed.
§ 2. Section 54 of the Act of 22 December 1998 is reported.
§ 3. Articles 31 to 34, 38, 1°, and 47 of the Royal Decree of 20 December 1996 on various tax measures pursuant to articles 2, § 1er, and 3, § 1er, 2° and 3°, of the law of 26 July 1996 to fulfil the budgetary conditions of Belgium's participation in the European Economic and Monetary Union are reported.
Article 2, 1°, of the law of 13 June 1997 confirming the royal decrees taken under the law of 26 July 1996 to realize the budgetary conditions of Belgium's participation in the European Economic and Monetary Union, and of the law of 26 July 1996 on the modernization of social security and ensuring the viability of the legal pension schemes is also reported as this provision contains the confirmation of articles 31 to 34, 38, 1°, and 47
§ 4. Section 4 of the Financial Operations and Financial Markets Act of 4 December 1990 is repealed.
Art. 46. For taxation years 1997 to 1999, section 289bis of the same Code as it existed before being amended by section 28 of this Act is supplemented by the following paragraph:
"When the contribution is made on behalf of both spouses, the percentage, amount and limit set out in paragraph 1er appreciate each other. "
Art. 47. § 1er. For taxation years 1999 to 2001, section 219bis, § 2, of the Income Tax Code 1992, inserted by section 22 of this Act, is replaced by the following provision:
“§2. In the head of the companies referred to in Article 216, 2°, a, and companies referred to in Article 216, 2°, b, approved, either by the Vlaamse Wallisvestingsmaatschappij, the Walloon Regional Housing Corporation, the Brussels Regional Housing Corporation or the Vlaamse Landmaatschappij, or by the General Fund of Exclusion
This assessment is made for the taxable period in which the corporation or association is excluded or resigned from the network of the professional credit or in the course of which the licence is withdrawn or has been renounced.
This assessment is equal to 34% of the total amount of reserves taxed at the beginning of the taxable period.
Derogation from paragraph 1er, in respect of the companies referred to in section 216, 2°, b, the contribution is not payable when a corporation that is no longer approved by the Caisse générale d'Epargne et de Retraite-Banque is again approved by the competent region from the date of withdrawal or waiver of its approval. "
§ 2. The contribution referred to in section 219bis, § 2, of the same Code is also applicable where a corporation referred to in section 216, 2°, b, of the same Code, approved by the Caisse générale d'Epargne et de Retraite-Banque until the taxable period that is related to the 2001 taxation year, is not again approved by the competent region from the first day of the 2002 taxable period.
This assessment is made for the taxable period of the 2002 taxation year.
Art. 48. § 1er. Sections 2, 19, A, 23, 24 and 33, B, produce their effects from the 1998 taxation year.
§ 2. Sections 3 to 5, 14 to 16, 20, 21, 25 to 27, 31, 33, A and 35 come into force from the 1999 taxation year and section 22 to the extent that it inserts section 219bis, § 1er in the Income Tax Code 1992.
Section 22 comes into force from the 2002 taxation year, to the extent that it inserts section 219, § 2, in the same Code and is applicable to dividends distributed from 18 December 1998 to the extent that it inserts section 219bis, § 3, in the same Code.
Section 19, B, comes into force from the 2002 taxation year.
Article 45, § 1er, is applicable to exclusions, resignations from the network of professional credit, withdrawals of approval or renouncing of accreditation that take place during an accounting exercise that is closed as early as 31 December 1998.
Any modification made from 1er January 1998 at the closing date of the annual accounts shall not affect the application of Articles 19, B, 22, 45, § 1er 47, § 1er.
Sections 3 to 5, 16 and 26 also apply to capital assets acquired or incorporated from 1er January 1993 but in a taxation year prior to the 1999 taxation year. The related investment deduction is considered for taxation years 1999 to 2002, each time up to 25% of the total.
§ 3. Section 6 comes into force from the 1999 taxation year.
This section is also applicable to tax-related contributions for the 1991 to 1998 taxation years that are the subject of a substantiated claim filed within six months of the day of the publication of this Act to the Belgian Monitor to the Director of Contributions of the Province or Region in which the taxation was established.
No moratorium interest shall be granted in the event of a return of tax granted following the reduction of taxation established in contradiction with the provisions of section 6 of this Act.
§ 4. Sections 9, 10, 28, 32, 34, 3°, and 36 come into force from the 2000 taxation year.
§ 5. The King sets the effective date of articles 11 and 34, 1°.
§ 6. Article 12 produces its effects from 1er January 1999.
§ 7. Section 17 is applicable to income awarded or paid from 1er January 1997.
§ 8. Section 18 produces its effects from December 18, 1998.
§ 9. Sections 29 and 30 produce their effects from the 1997 taxation year.
§ 10. Section 38 produces its effects from the 1999 taxation year.
§ 11. Sections 41 and 42 come into force on the first day of the third month following the one in which this Act was published in the Belgian Monitor.
§ 12. Section 2 of the Act of 4 June 1997 amending section 104, 8°, of the Income Tax Code 1992, in order to protect the real estate cultural heritage, comes into force from the 1998 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 4 May 1999.
ALBERT
By the King:
Minister of Finance,
J.-J. VISEUR
Seal of the state seal,
Minister of Justice
T. VAN PARYS
____
Note
(1) Parliamentary references:
Documents of the House of Representatives:
- 1949 -98/99:
- No. 1: Bill.
- Two and three: Amendments.
- No. 4: Opinion of the State Council.
- Nos. 5 to 7: Amendments.
- Number 8: Report.
- No. 9: Text adopted by the commission.
- No. 10: Amendments.
- No. 11: Articles adopted in plenary session.
- No. 12: Text adopted in plenary and transmitted to the Senate.
Annales de la Chambre : 30 mars, 1er and 22 April 1999.
Documents of the Senate.
1-1398 - 1998/1999
- No. 1: Project transmitted by the House of Representatives.
- No. 2: Amendments.
Report number three.
- No. 4: Text adopted by the commission.
- No. 5: Decision not to amend.
Annales du Sénat : 30 avril 1999.