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4 MAI 1999. - Excise Act (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.
A. Provisions confirming excise rights and legal excise provisions and making the provisional perceptions of excise rights final
Art. 2. Section 3 of the Act of 3 April 1997 on the tax system of manufactured tobacco, as amended by the Royal Decrees of 21 October 1997 and 19 June 1998, is replaced by the following provision:
“Art. 3. § 1^er. A right of excise ad valorem and a right of special excise ad valorem, as set out below, are perceived on manufactured tobacco put to consumption in the country:
1° Cigares and cigarillos :
(a) Excise duty: 10.00 per cent of the retail price according to the scale established by the Minister of Finance;
(b) Special excise fee: 0.00 per cent of the retail price according to the scale established by the Minister of Finance;
2° Cigarettes :
(a) Excise duty: 47.36 per cent of the retail price according to the scale established by the Minister of Finance;
(b) Special excise fee: 0.00 per cent of the retail price according to the scale established by the Minister of Finance;
3° Fine smoking tobacco cut to roll cigarettes and other smoking tobacco:
(a) Excise duty: 31.50 per cent of the retail price according to the scale established by the Minister of Finance;
(b) Special excise fee: 6.05 per cent of the retail price according to the scale established by the Minister of Finance.
§ 2. In addition to the right to excise ad valorem and the right to special accise ad valorem provided for in § 1^er, 2°, cigarettes put to consumption in the country are subject to a specific excise right and a specific special excise right as follows:
(a) right to excise: 214 francs per 1,000 coins;
(b) Special excise fee: 307 francs per 1,000 pieces.
§ 3. For cigarettes, total excise rights and special excise rights collected in accordance with § 1^er, 2° and § 2, and of VAT, cannot in any case be less than nine tenths of the cumulative amount of the same taxes applied to cigarettes belonging to the most requested class of prices.
§ 4. For fine smoking tobacco cut intended to roll cigarettes and other smoking tobacco, the total right to excise and the right to special excise perceived in accordance with § 1^er, 3°, and VAT, can in no case be less than eighty-five percent of the cumulative amount of the same taxes applied to smoking tobacco belonging to the most requested price class.
§ 5. By derogation from § 1^er and in § 4, smoking tobacco that planters destine to their personal consumption up to 150 plants per year, is subject to a right of excise set at 20 percent of the retail price applied to smoking tobacco belonging to the most requested price class.
§ 6. The Minister of Finance determines what to hear by retail price for the purposes of this Act. It may also set, by reference to the constitutive elements of the retail price of each of the products defined in this Law belonging to the most requested class of prices, the method of calculating the fictitious retail selling price of the corresponding manufactured tobacco put to consumption in the country without being the subject of a trade.
It also determines the duration of the transitional period during which, when a change in taxation or retail prices, tobacco products may still be sold encumbered from the old tax or the old price.
§ 7. No exemption or moderation of excise rights and special excise rights established in this section shall be granted neither for sample products nor for those provided free of charge.
§ 8. In the event that, before being manufactured, the raw tobacco harvested in the country, imported from third countries or introduced from another Member State, is, by the effect of any cause, exempted from the control of the Authority, the excise is due in solidarity by the owner and the holder or carrier. It is collected at the rate set for smoking tobacco by § 1^er on the basis of the fixed retail price packaged by the Minister of Finance in accordance with Article 16. "
Art. 3. Section 15 of the Act of 22 October 1997 on the structure and rates of excise rights on mineral oils, as amended by the Royal Decree of 22 December 1998 is replaced by the following provision:
“Art. 15. § 1^er. Reimbursed, under the terms and conditions agreed by the Minister of Finance, excise rights and special excise duties paid on accidentally contaminated or mixed mineral oils that are reintegrated into a tax warehouse for processing purposes.
§ 2. Reimbursement of the excise and special excise is granted for gasoline vapours that are proven to come from gasoline consumption when they leave a tax warehouse, shipped to service stations equipped with a steam recovery system and reintroduced into a tax warehouse.
This refund is granted to the person who has put to consumption the essences that have produced the vapours, at the unleaded gasoline rates set out in Article 7, § 1^erof this Act, applicable on the day of consumption referred to in § 2, paragraph 1^er. "
Art. 4. The following amendments are made to section 16 of the Act:
1° in paragraph 2, littera (g) is replaced by the following provision:
"(g) as fuels as used mineral oils reused either directly after recovery or after a process of recycling used oils whose reuse is subject to rights. »;
2° in paragraph 3, the words "litteras (c) to (g)" should be replaced by the words "litteras (c) to (f)";
3° a paragraph 7, as follows, is added in fine:
"In respect of the exemption relating to private tourism aviation, provided for in § 1^er, littera b), that relating to private pleasure craft, provided for in § 1^er, littera (c), that concerning used reused mineral oils, provided for in § 2, littera (g) and that concerning diesel used as fuel for the needs of regional public transit companies, provided for in § 5, their scope is limited to 31 December 1999.
They will be extended automatically for periods of two years, unless the Council of the European Union, unanimously deciding, on the proposal of the Commission, decides before that date, whether they should be deleted or amended in whole or in part. "
Art. 5. Section 18 of the Act, as amended by the Royal Decree of 22 December 1998, is replaced by the following provision:
“Art. 18. The Minister of Finance sets out the conditions to which lamping oil and gasoil must be met when they are not used as fuel within the meaning of Article 7. It may, for this purpose, prescribe that identification agents or products that make oils unfit for motor feeding, be added to these mineral oils. It also determines the applicable terms and procedures that must be completed to obtain exemptions or partial exemption from the special excise right referred to in Article 16. Finally, it sets out the procedure to be followed in order to avoid the double taxation of the species obtained during the recovery of the vapours, in a vapour recovery unit under the conditions laid down in Article 15, § 2, of this Law. "
Art. 6. § 1^er. Rates of excise rights and special excise rights established provisionally by the Royal Decrees of 21 October 1997 and 19 June 1998 relating to the excise regime of manufactured tobacco are made final for the periods during which these orders were in force.
§ 2. It is also made definitive for the period during which it was in force, the special excise right temporarily fixed by the Royal Decree of 21 October 1997 referred to in § 1^er.
B. Abrogatory provisions:
Art. 7. Are repealed:
1° the royal decree of October 21, 1997 concerning the tax system of manufactured tobacco;
2° the Royal Decree of 8 June 1998 amending the legal provisions concerning the structure and the rates of excise duty on mineral oils;
3° the Royal Decree of 19 June 1998 on the tax system of manufactured tobacco;
4° the Royal Decree of 22 December 1998 amending the legal provisions concerning the structure and the rates of excise rights on mineral oils.
C. Amendments to the Act of 10 June 1997: General Regime, Detention, Traffic and Control of Accessed Products.
Art. 8. Section 13, last paragraph, of the Act of 10 June 1997 on the General Regime, Detention, Traffic and Control of Products subject to Access is replaced by the following provision:
"The King may, in situations and conditions that it determines, increase or limit the amount of guarantees referred to in paragraph 1^er1° and 2°. "
Art. 9. Article 20, § 3, of the same law is replaced by the following provision:
“§3. Authorizations referred to in § 1^er are denied to persons who have not paid the sums due under the customs, tax or social regulations, or who have committed a serious offence or repeated breaches of the same regulations, or who have been convicted of false and use of false in writings, counterfeiting or falsification of seals and stamps, corruption of public officials or concussion, stealing, recel, "
Art. 10. In article 22, § 5, of the same law, the second sentence is deleted.
Art. 11. In section 39 of the Act, paragraph 2 is replaced by the following provision:
"In addition, offenders are punished by a prison sentence of four months to one year when excise products delivered or intended to be delivered within the country are put to consumption without a declaration or, when transport is carried out under the cover of false or falsified documents or, where the offence is committed by a band of at least three persons.
In the event of a recurrence, the monetary penalty and the prison sentence are doubled. "
D. Amendments to the Act of 22 October 1997
relative to the structure and rates of excise rights
on mineral oils:
Art. 12. Section 25 of the Act of 22 October 1997 on the structure and rate of excise duty on mineral oils is supplemented by the following paragraph:
"In addition, any vehicle circulating on the public track whose engine is powered by mineral oils that do not meet the conditions prescribed by the Minister of Finance in accordance with Article 20 is seized and confiscated when it is equipped with another tank than those defined in Article 17, § 2(a). "
Promulgation of this Act, 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:
Houses of representatives.
- 2128 - 98/99:
Number 1: Bill.
Number two: Report.
No. 3: Text adopted in plenary and transmitted to the Senate.
Annales de la Chambre : 27 et 28 avril 1999.
Senate.
1 - 1417 - 1998/1999:
No. 1: Project transmitted by the House of Representatives.
Number two: Report.
No. 3: Text adopted by the commission.
Annales du Sénat : 30 avril 1999.