15 MARCH 1999. - Tax Disputes Act (1)

ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
CHAPTER PREMIER. - General provision
Article 1^er. This Act regulates a matter referred to in Article 78 of the Constitution.
CHAPTER II. - Amendments to tax legislation
Section one. - Income taxes and taxes assimilated to income taxes
Sub-Section First. - Amendments to the Income Tax Code 1992
Art. 2. In Title VI, Chapter I, Section III, of the Income Tax Code 1992, the title of subsection III is replaced by the following title:
"Subsection III. - Pre-counting requirement.
Art. 3. In section 267 of the same Code, as amended by the Act of 4 April 1995 and by the Act of 20 March 1996, the following amendments are made:
1° to paragraph 1^er, the words "debiting" are replaced by the words "exigibility";
2° in paragraph 4, the words "debiting" are replaced by the words "exigibility".
Art. 4. In article 273 of the same Code, amended by the law of 28 December 1992, the words "is due" are replaced by the words "is due".
Art. 5. Article 297, paragraph 1^erthe same Code, as amended by the Act of 7 April 1995, is repealed.
Art. 6. Section 298 of the same Code is replaced by the following provision:
"The roles are formed and rendered enforceable by the Director General of Contributions or by the official delegated for tax and pre-payments, principally, additional and increments, for the benefit of the State, communities, regions, provinces, agglomerations, federations of municipalities and municipalities, as well as fines. The constraints are awarded by the recipients of the contributions. » .
Art. 7. Article 304, § 1^erthe same Code, as amended by the Act of 6 July 1994, are amended as follows:
1st paragraph 1^er is replaced by the following paragraph:
"The real estate account is the subject of roles. Taxes to the real estate pre-account that are related to a cadastral income less than 600 francs per article of the cadastral matrix are not included in the role. » ;
2° paragraph 2 is replaced by the following paragraph:
"In the absence of payment within the time limit set out in section 412, the impositions on the furniture pre-payment and the professional pre-payment are always carried to the role, regardless of the amount. » ;
3° the following paragraph is inserted between paragraphs 2 and 3:
“Except in the cases provided for in articles 225, paragraph 1^erand 248, paragraph 1^er, taxation of natural persons, corporate taxes, corporate taxes, corporate taxes and non-resident taxes are always applied to the role, regardless of the amount, but this amount is not recovered or refunded when it does not reach 100 francs, after the imputation of prepayments, advance payments and other elements. » .
Art. 8. Section 307 of the same Code is supplemented by a paragraph 5, which reads as follows:
“§ 5. Under the conditions defined by the King, the taxpayer may also provide the data requested in the return form by means of computer printers or electronic information carriers. » .
Art. 9. Article 327, § 5, of the same Code, amended by the Act of 28 December 1992 and the Royal Decree of 22 December 1995, is repealed.
Art. 10. Section 332 of the same Code is repealed.
Art. 11. Section 333, paragraph 2, of the same Code, is supplemented by the following:
"and within the time limit set out in section 354, paragraph 4. » .
Art. 12. In section 337 of the same Code, as amended by the Act of 6 July 1994, the following amendments are made:
1° the following paragraph is inserted between paragraphs 2 and 3:
"The officials of the administration of direct contributions also remain in the performance of their duties, when they receive a request for consultation, explanation or communication relating to the tax situation of a taxpayer, from their spouse on the property to which the taxation is being assessed. ";
2° in paragraph 4, the words "previous paragraph" are replaced by the words "paragraph 2";
3° in paragraph 5, the words "paragraph 3" are replaced by the words "paragraph 4".
Art. 13. Section 343 of the same Code, as amended by the Royal Decree of 20 December 1996, is repealed.
Art. 14. Section 347 of the same Code, as amended by the Act of 6 July 1994, is repealed.
Art. 15. Section 348 of the same Code is repealed.
Art. 16. Section 349 of the same Code is repealed.
Art. 17. Section 350 of the same Code is repealed.
Art. 18. Article 353, paragraph 1^er, from the same Code, the words "or the provisions made pursuant to section 312" are deleted.
Art. 19. In section 354 of the same Code, the following amendments are made:
1° to paragraph 1^er, the words "in sections 307 to 311, or in the provisions made pursuant to section 312" are replaced by the words "in sections 307 to 311";
2° Paragraph 3 is replaced by the following paragraph:
"The real estate pre-payment, the administrative fine, and, to the extent that they are not paid within the time limit provided for in section 412, the movable pre-payment and the professional pre-payment may also be established within the time limit set out in the two preceding paragraphs. » ;
3° to paragraph 4, the words "When the taxpayer has introduced a claim in accordance with sections 366 to 373" are replaced by the words "When the taxpayer or the spouse on the property of which the taxation is being assessed, has introduced a claim in accordance with sections 366 and 371 "and the words "two months" are replaced by the words "six months".
Art. 20. Section 355 of the same Code, as amended by the Act of 6 July 1994, is replaced by the following provision:
"Art. 355.- Where an imposition has been cancelled for failure to be established in accordance with a legal rule other than a statute of limitations, the administration may, even if the time limit for the establishment of the assessment is then elapsed, establish dependants of the same debtor, a new assessment due to all or part of the same taxation elements, within three months of the date on which the decision of the Director of Contributions or of the delegated employee by him is no longer valid.
When the cancelled taxation resulted in the return of a pre-payment or advance payment, it shall be taken into account when making the new replacement contribution. » .
Art. 21. Section 356 of the same Code, as amended by the Act of 6 July 1994, is replaced by the following provision:
"Art. 356.- Where a decision of the Director of Contributions or of the delegated official by him is the subject of a judicial review, and that the seized court shall declare the total or partial invalidity of the taxation for a cause other than the limitation, the administration may even outside the time limits provided for in sections 353 and 354, subject to the assessment of the seized jurisdiction that determines on that application, a subsidiary assessment of the same debtor and because of all or part
Where the imposition of nullity by the court gave rise to the restitution of a pre-payment or advance payment, it shall be taken into account when calculating the subsidiary assessment of the court.
The subsidiary assessment is recoverable or repayable only in accordance with the decision of the seized court.
This subsidiary assessment shall be submitted to the court by request served on the debtor; the application shall be served with summons to appear, when it is a debtor assimilated under section 357. » .
Art. 22. Part VII, chapter VI, of the same Code, section III, including section 365, is repealed.
Art. 23. The following amendments are made under Part VII, Chapter VII, of the Code:
A) the title of the chapter is replaced by the following title: "Voies de recours";
B) the title of Section I is replaced by the following title: "Administrative Appeal";
(C) the sub-section of section I shall be deleted;
D) the title "Section II - Disbursements of office" is deleted.
Art. 24. Section 366 of the same Code is replaced by the following provision:
"Art. 366. - The debtor, together with his or her spouse on the property of which the taxation is assessed, may claim, in writing, against the amount of the established taxation, including any additional, increments and fines, to the Director of Contributions in whose jurisdiction the taxation, increment and fine have been established. » .
Art. 25. Section 367 of the same Code, replaced by the Act of 6 July 1994, is replaced by the following provision:
« Art. 367.- The claim against an established taxation on disputed elements is ex officio for other taxations established on the same elements, or at a surcharge before the decision of the Director of Contributions or the delegated official by him, even though the time limits of claim against such other taxation would expire. » .
Art. 26. Section 368 of the same Code is repealed.
Art. 27. Section 370 of the same Code is replaced by the following provision:
"Art. 370.- He is charged with receiving the claimant by mentioning the date of receipt of the claim. » .
Art. 28. Section 371 of the same Code is replaced by the following provision:
"Art. 371.- Claims must be substantiated and filed, subject to a waiver, within three months from the date of issue of the notice-extract of role mentioning the claim period or the notice of assessment or the collection of taxes otherwise than by role. » .
Art. 29. Section 372 of the same Code is replaced by the following provision:
"Art. 372.- As long as a decision has not taken place, the debtor or his or her spouse on the property of which the taxation is assessed may complete his or her original claim with new, written grievances, even submitted outside the time limits set out in section 371. » .
Art. 30. Section 373 of the same Code is replaced by the following provision:
"Art. 373.- Where a tax supplement is established for a taxation year determined under sections 353 or 354 and the new assessment discloses, in the head of the same debtor, the existence of a correlative surtax for one or more taxation years, the debtor, and his or her spouse on the property of which the taxation is assessed, may, within a period of three months from the date of release » .
Art. 31. In section 374 of the same Code, the following amendments are made:
1° to paragraph 1^er, the words "articles 315 to 318, 322 to 330, 333 to 336, 339 to 343 and 346 to 350" are replaced by the words "articles 315 to 319, 322 to 330, 333 to 336, 339 to 343 and 346";
2° to paragraph 2, the words "credit institutions or organizations and the Office of Postal Cheques" are replaced by the words "credit institutions subject to the Act of 22 March 1993 on the Status and Control of Credit Institutions";
Paragraph 3 is replaced by the following provision:
"If the claimant has made the claim in his claim, he will be heard. For this purpose, he will be invited to present himself within thirty days. » .
Art. 32. Section 375 of the same Code is replaced by the following provision:
“Art. 375.- § 1^er. The Director of Contributions or the employee delegated by him, shall decide, as an administrative authority, by a reasoned decision on grievances formulated by the debtor or his spouse on the property of which the taxation is assessed.
The decision is notified by registered letter to the post. This decision is irrevocable in the absence of an action before the court of first instance, within the time limit set out in article 1385undecie of the Judicial Code.
§ 2. It is not permissible for it to establish, by its decision, a tax supplement or to make the compensation between a qualified deduction justified and a tax deficiency that would have been found. » .
Art. 33. Section 376 of the same Code, amended with respect to the Dutch text, by the law of 6 July 1994, is replaced by the following provision:
“Art. 376.- § 1^er. The Director of Contributions or the employee delegated by the Director of Contributions shall, on an ex officio basis, grant the overtaxes resulting from material errors, duplications, as well as those appearing in the light of documents or new evidences, whose late production or allegation by the debtor is justified by fair reasons, provided that:
1° these surtaxes have been found by the administration or reported to the administration by the debtor or his spouse on the properties of which the taxation is assessed, within three years from 1^er January of the year in which the tax was established;
2° the taxation has not already been the subject of a claim having given rise to a final determination on the merits.
§ 2. Not considered to be a new element, a new means of law or a change of jurisprudence.
§ 3. The Director of Contributions or the employee delegated by him also grants the allowance as an ex officio:
1° of the advance pre-payments and advance payments referred to in section 304, § 2, provided that these excesses have been recorded by the administration or reported to it by the debtor or his spouse on the property of which the taxation is assessed, within three years from 1^er January of the taxation year to which the tax on which these pre-payments and advance payments are payable;
2° of reductions resulting from the application of sections 88, 131 to 135, 138, 139, 146 to 156 and 257, provided that the effect of these reductions has been found by the administration or reported to the administration by the debtor or his spouse on the property of which the taxation is being assessed, within three years from 1^er January of the taxation year to which the tax on which these reductions must be granted.
§ 4. The King determines the terms and conditions for the return of advance payments referred to in sections 157 to 168 and 175 to 177 that have not yet been charged to the tax actually due."
Art. 34. Under Part VII, Chapter VII, of the same Code, Section III, comprising sections 377 to 392, is replaced by the following:
"Section II. - Special legal remedies provisions
Art. 377.- The deadlines for opposition, appeal and cassation, as well as the opposition, appeal and appeal in cassation, are suspensive of the execution of the court decision.
Art. 378.- The appeal for cassation is filed by request containing, barely invalid, a summary statement of the means and the indication of the laws violated. The application may be signed and filed for the applicant by a lawyer. » .
Art. 35. Section 394bis of the same Code, inserted by the Act of 28 July 1992, is repealed.
Art. 36. Section 409 of the same Code is replaced by the following text:
"Art. 409. - In the event of a claim, a claim for relief referred to in section 376 or a legal action, the principal, additional and incremental taxation, increased interest and related costs, may be subject to any precautionary seizures, enforcement or other measures intended to ensure recovery. » .
Art. 37. Section 410 of the same Code is replaced by the following text:
"Art. 410.- However, in the event of a claim, a claim for relief referred to in section 376 or a legal action, the taxation contested as principal, additional and increments, increased interest therein, is considered to be a liquid and certain debt and may be recovered by means of enforcement, as well as the costs of any kind, to the extent that it corresponds to the amount of the income declared or when it has been established from ex-officio to default
For the purposes of paragraph 1^er, the revenues on which the taxpayer has signed its agreement during the tax-setting process are assimilated to the reported revenues.
In special cases, the Director of Contributions may suspend recovery to the extent and conditions it determines. » .
Art. 38. Section 411 of the same Code is replaced by the following provision:
"Art. 411.- After recovery of the taxation to the extent determined in section 410, the seizure-execution retains its effect with respect to the relic of the tax or principal, additional and increment, interest and expenses.
For the purposes of sections 409 and 410, the proceedings relating to the contested taxation are the first instance, the appeal proceedings and the cassation proceedings. » .
Art. 39. In title VII, chapter VIII, of the same Code, the title of section IV is replaced by the following title:
"Section IV. - Time for payment of prepayments and taxes".
Art. 40. Section 412 of the same Code, as amended by the Act of 28 July 1992, is supplemented by the following paragraph:
"Forcible enforcement measures relating to pre-payments referred to in paragraphs 1^er to 5 shall, however, be preceded by a resumption of the role, in accordance with section 304. » .
Art. 41. Section 413 of the same Code is replaced by the following provision:
"Art. 413.- The direct taxes and the real estate pre-payment in accordance with section 304 are payable on the date on which the role was rendered enforceable. They must be paid within two months of sending the warning-extract role.
Taxes and pre-payments must be paid without delay for their entirety when Treasury fees are at risk.
If the debtor contests that Treasury rights are at risk, it is decided on the dispute in the form of the referee, by the judge of the seizures of the place where the perception must be made. » .
Art. 42. The following amendments are made to section 414 of the Code:
1° in § 1^erParagraph 3 is replaced by the following paragraph:
"This interest is calculated by calendar month for each contribution on the remaining amount due, rounded to the lower thousand, from either the first day of the month following that of the due, or from the first day of the month following that of the previous payment as long as an amount has been charged to the principal debt, until the last day of the month in which the payment takes place. » ;
2° § 2 is replaced by the following provision:
“§2. Failure to notify the decision referred to in Article 375, § 1^erwithin six months of the date of receipt of the claim, the interest of delay under § 1^er is not due on the part of the assessment that exceeds the amount determined pursuant to section 410, during the period beginning on the first of the month following that of the expiration of the six-month period and going until the end of the month of the introduction of the application in accordance with section 1385undecies of the Judicial Code and, in the absence of such an application, until the end of the month in which the above decision was notified. » .
Art. 43. The following amendments are made to section 418 of the Code:
1° to paragraph 1^er, the words "In case of tax return, moratoria interest is allocated" are replaced by the words "In case of tax refunds, pre-payments, advance payments, interest in delay, tax increases or administrative fines, a moratorium interest is allocated";
2° in paragraph 3, the words "Interests are calculated" are replaced by the words "This interest is calculated by calendar month".
Art. 44. Section 419 of the same Code, as amended by the Act of 28 December 1992, is replaced by the following provision:
"Art. 419.- No moratorium interest is allocated:
1° where the amount does not reach 200 francs per month;
2° where the refund results from the surrender or moderation of a fine or increment granted as a grace;
3° in the event of a professional pre-payment surplus, movable pre-payment or advance payments to the income recipient, no later than the second month after the month in which the tax period referred to in section 359 or section 353, expired;
4° in the event of reimbursement of amounts paid as a movable pre-account or as a professional pre-account, to their debts referred to in articles 261 and 270;
5° in case of refund of advance payments, pursuant to Article 376, § 4.
When the refund occurs after the expiry of the period specified in paragraph 1^er, 3°, the moratorium interest is due from the day after this period. » .
Art. 45. In article 427, paragraph 2, of the same Code, as amended by the Royal Decree of 12 December 1996, the words "due date" are replaced by the words "due date".
Art. 46. In section 445 of the same Code, as amended by the Act of 22 July 1993, the following amendments are made:
1° in paragraph 2, the words "established and " are inserted between the words "is" and "covered";
2° Paragraph 3 is repealed.
Art. 47. Section 462, single paragraph, of the same Code, is repealed.
Art. 48. Section 469, paragraph 4, of the same Code is repealed.
Sub-Section 2. - Amendments to the Tax Code assimilated to Income Tax
Art. 49. Article 2, paragraph 1^er, of the Tax Code assimilated to Income Tax, coordinated by the Royal Decree of 23 November 1965, and replaced by section 1^er the words "articles 297 and 298, 300 to 302, 337, 354 to 359, 365 to 367,370 to 392" are replaced by the words "articles 298, 300 to 302, 307, 337, 354 to 359, 365 to 378. » .
Section 2. - Value added tax
Art. 50. Section 62bis of the Value Added Tax Code, inserted by the Act of 28 December 1992, is supplemented by the words ", issued with the joint agreement of the Chief Tax Officer and the Deputy Chief Tax Officer. » .
Art. 51. Article 74, § 4, of the same Code is repealed.
Art. 52. Section 81 of the Code, as amended by the Act of 22 December 1977 and the Act of 8 August 1980, is replaced by the following provision:
"Art. 81.- The recovery of tax, interest and tax fines begins to be prescribed as of the day that this action arises. "
Art. 53. An article 81bis, as follows, is inserted in the same Code:
Art. 81bis.- § 1^er. The limitation of the tax, interest and tax fines recovery action is acquired on the expiry of the third calendar year following the period in which the cause of tax, interest and tax fines has occurred.
Derogation from paragraph 1^er, however, this requirement is acquired at the expiry of the fifth calendar year following that during which the cause of tax, interest and tax fines has occurred, provided that the offence referred to in sections 70 or 71 has been committed in a fraudulent intention or intended to harm.
Derogation from subparagraphs 1^er and 2, the said requirement is also acquired at the end of the seventh calendar year following the one in which the cause of exigibility occurred, when:
1° any information, investigation or control, communicated, carried out or required by another Member State of the European Union according to the rules established in this Code or by the legislation of that Union, or by a competent authority of any country with which Belgium has entered into a preventive convention of double taxation and relating to the tax referred to in this Convention, disclose that taxable transactions have not been declared in Belgium or that deductions have been made in Belgium
2° a judicial action reveals that taxable transactions have not been reported or that tax deductions have been made in Belgium in violation of the legal and regulatory provisions applicable to them;
3° of the evidence, which came to the knowledge of the administration, shows that taxable transactions were not declared in Belgium or that tax deductions were made in Belgium in violation of the legal and regulatory provisions governing the matter.
§ 2. In the case of the procedure referred to in section 59, § 2, which the tax has been paid on an insufficient basis, the action on the recovery of the additional tax, interest, tax fines and procedural fees is prescribed by two years from the last act of this procedure. "
Art. 54. Section 82 of the same Code, as amended by the Act of 8 August 1980, is replaced by the following provision:
"Art. 82.- The action to restore tax, interest and tax fines begins to be prescribed as soon as this action is born. » .
Art. 55. An article 82bis, as follows, is inserted in the same Code:
"Art. 82bis. - The limitation of action for the return of tax, interest and tax fines is acquired at the expiry of the third calendar year following that in which the cause of restitution of tax, interest and tax fines intervened. » .
Art. 56. In section 83 of the same Code, as amended by the Act of 8 August 1980, the following amendments are made:
1° paragraphs 1^er and 2 become §§ 1 respectively^er and 2;
2° § 1^er, new, is supplemented by the following paragraphs:
"A court of law relating to the application or collection of the tax, which is introduced by the Belgian State, the debtor of that tax or any other person held to the payment of the debt under this Code, the decrees taken for its execution or common law, suspends the course of the prescription.
The suspension begins with the introductive act of proceeding and ends when the judicial decision is cast into force of the judged thing. » ;
3° in § 2, new, the words "to the switching acts referred to in the preceding paragraph. "are replaced by the words "to the switching acts referred to in § 1^erParagraph 1^erof this article. ".
Art. 57. In article 84, paragraph 2, of the same Code, the words "status on requests for the purpose of the surrender of tax fines and "are deleted.
Art. 58. An article 84ter, as follows, is inserted in the same Code:
"Art. 84ter.- When proposing to apply the limitation period provided for in Article 81bis, § 1^er, paragraph 2, the administration that has the value-added tax in its powers, shall, in the event of a nullity of the recovery, notify, in writing and in a specific manner, the person concerned of the tax evasion indices that exist, in their place, for the period in question. » .
Art. 59. Section 89, paragraphs 2 and 3, of the same Code, is replaced by the following provision:
"The enforcement of constraint can only be interrupted by legal action. "
Art. 60. Section 90 of the same Code is repealed.
Art. 61. Section 92 of the same Code is replaced by the following provision:
"Art. 92.- In the event of an appeal of the judgment which rejected the action in court brought by the debtor, the receiver of the value-added tax may, in the light of the specific data on the record, including the financial situation of the debtor, notify the debtor, by fold recommended to the post, of an application for the assignment of all or part of the sums due. The debtor may be authorized to replace this designation by a security right or personal security authorized by the administration that has the value added tax in its duties.
The amounts claimed must be recorded or the security incorporated within two months of the notification.
If the court fails to record the sums or to establish the security right within the specified time limit, the court must, within three months from the expiry of that period, declare the appeal inadmissible unless, on a reasoned request of the debtor within two months of the notification referred to in paragraph 1^erin the same three-month period, it does not conclude that the request made by the recovery officer is unfounded. » .
Art. 62. An article 92bis, as follows, is inserted in the same Code:
"Art. 92bis.- The deadlines for opposition, appeal and cassation, as well as the opposition, appeal and appeal in cassation, are suspensive of the execution of the court decision. » .
Art. 63. Section 93 of the Code is replaced by the following provision:
"Art. 93.- The appeal for cassation is filed by request containing, barely invalid, a summary statement of the means and the indication of the laws violated. The application may be signed and filed by a lawyer for the applicant. » .
Section 3. - Registration, mortgage and transplant fees
Art. 64. Section 205 of the Registration, Mortgage and Registry Rights Code is repealed.
Art. 65. Section 207s, § 4, of the same Code is repealed.
Art. 66. Section 219 of the same Code, as amended by the Act of 4 August 1986, is replaced by the following provision:
"Art. 219.- The solution of the difficulties that may arise with respect to the perception of registration rights prior to the introduction of proceedings is the responsibility of the Minister of Finance.
The Minister of Finance concludes transactions with taxpayers, provided they do not involve exemption or tax moderation.
Within the limits provided for by law, the amount of proportional tax fines and increments provided for in this Code or by the decrees taken for its execution shall be fixed on a scale determined by the King. However, this provision is not applicable to the amount of proportional fines provided for in sections 203, paragraph 1^erand 204, if not when the offender, prior to any claim from the administration, would have made the offender spontaneously confess to the contravention or died. » .
Art. 67. Section 221 of the same Code, replaced by the Act of 13 August 1947 and amended by the Act of 22 December 1989, is replaced by the following provision:
"Art. 221.- The enforcement of constraint can only be interrupted by legal action. » .
Art. 68. Section 222 of the same Code, as amended by the Acts of 13 August 1947 and 22 December 1989, is repealed.
Art. 69. Section 224 of the same Code, as amended by the Act of 13 August 1947, is repealed.
Art. 70. An article 225bis, as follows, is inserted in the same Code:
"Art. 225bis.- The deadlines for opposition, appeal and cassation, as well as the opposition, appeal and appeal in cassation, are suspensive of the execution of the court decision. » .
Art. 71. An article 225ter, as follows, is inserted in the same Code:
"Art. 225ter.- The appeal for cassation is filed by request containing, barely invalid, a summary statement of the means and the indication of the laws violated. The application may be signed and filed by a lawyer for the applicant. » .
Section 4. - Succession rights
Art. 72. Article 133nonies, § 4, of the Code of Succession Rights is repealed.
Art. 73. In section 141, paragraph 2, of the same Code, the words "The Minister of Finance shall rule on the claims for tax fines and" shall be replaced by the words "The Minister of Finance".
Art. 74. Article 142³, as follows, is inserted in the same Code:
“Art. 142³.- The deadlines for opposition, appeal and cassation, as well as the opposition, appeal and appeal in cassation, are suspensive of the execution of the court decision. » .
Art. 75. Article 142⁴, as follows, is inserted in the same Code:
“Art. 142⁴.- The appeal for cassation is filed by request containing, barely invalid, a summary statement of the means and the indication of the laws violated. The application may be signed and filed by a lawyer for the applicant. » .
Section 5. - Stamp fees
Art. 76. Article 67nonies, § 4, of the Code of Stamp Rights is repealed.
Art. 77. In article 74, paragraph 2, of the same Code, the words " He ruled on petitions for tax fines and "are replaced by the words "The Minister of Finance".
Art. 78. Section 76 of the same Code is replaced by the following provision:
"Art. 76.- The enforcement of constraint can only be interrupted by legal action. » .
Art. 79. Section 77 of the same Code is repealed.
Art. 80. Section 79 of the Code is replaced by the following provision:
"Art. 79.- The deadlines for opposition, appeal and cassation, as well as the opposition, appeal and appeal in cassation, are suspensive of the execution of the court decision. » .
Art. 81. An article 79bis, as follows, is inserted in the same Code:
"Art. 79bis.- The appeal for cassation is filed by request containing, barely invalid, a summary statement of the means and the indication of the laws violated. The application may be signed and filed by a lawyer for the applicant. » .
Section 6. - Taxes assimilated to the stamp
Art. 82. Article 202³ the Code of Taxes assimilated to the stamp, inserted by the Decree-Law of 27 March 1936, is repealed.
Art. 83. Article 202⁴, paragraph 2, of the same Code, the words "He shall rule on petitions for the purpose of remitting tax fines and "are replaced by the words "The Minister of Finance".
Art. 84. Article 202⁶ the same Code, inserted by the Act of 13 June 1951, is replaced by the following provision:
“Art. 202⁶.- The enforcement of constraint can only be interrupted by legal action. » .
Art. 85. Article 202⁷ of the same Code, including paragraph 1^er was inserted by the Act of 13 June 1951, and paragraph 2 by the Act of 24 December 1965 is repealed.
Art. 86. Article 207nonies, § 4, of the same Code is repealed.
Art. 87. Section 210 of the Code, repealed by the Act of 10 July 1969, is reinstated in the following wording:
"Art. 210.- The deadlines for opposition, appeal and cassation, as well as the opposition, appeal and appeal in cassation, are suspensive of the execution of the court decision. "
Art. 88. An article 210bis, as follows, is inserted in the same Code:
"Art. 210bis.- The appeal for cassation is filed by request containing, barely invalid, a summary statement of the means and the indication of the laws violated. The request may be signed and filed by a lawyer for the applicant."
Section 7. - Customs and excise duty
Art. 89. Sections 213, paragraphs 3, 215 and 216 of the General Customs and Excise Act are repealed.
Section 8. - Radio and television awards
Art. 90. Section 26, paragraphs 3 and 4, of the Act of 13 July 1987 on radio and television royalties is replaced by the following provision:
"The enforcement of constraint can only be interrupted by legal action. » .
Section 9. - Provincial and municipal taxes
Art. 91. Section 9 of the Act of 24 December 1996 on the establishment and collection of provincial and municipal taxes is reinstated in the following wording:
“Art. 9.- The debtor may file a claim against a provincial or municipal tax, respectively, with the Governor or the College of Bourgmestre and Echevins, who act as an administrative authority.
The King determines the procedure for this claim. » .
Art. 92. Section 10 of the Act is reinstated in the following wording:
“Art. 10.- The decision taken by one of the authorities referred to in Article 9 may be appealed to the Court of First Instance in the jurisdiction of which the tax has been established.
In the absence of a decision, the claim is deemed to be justified. Sections 1385decies and 1385undecies of the Judicial Code are applicable.
The trial court judgment is subject to opposition or appeal.
The judgment of the court of appeal may be subject to a cassation appeal. ".
Art. 93. Section 11 of the Act is reinstated in the following wording:
“Art. 11.- The forms, deadlines and the procedure applicable to the remedies referred to in Article 10 are settled as with respect to State taxes on income and are valid for all parties involved. ".
Art. 94. In section 12 of the Act, the number 8 is replaced by the number 7.
Section 10. - Provisions relating to the jurisdiction of officials and agents of the Administration of Corporate Tax and Revenue
Art. 95. Section 87 of the Act of 8 August 1980 on budgetary proposals 1979-1980 is replaced by the following provision:
"Art. 87. - The Tax Special Inspection Authority and the Administration of Corporate and Revenue Tax and their public servants have the powers that the legal and regulatory provisions on taxes, duties and taxes attribute to tax administrations and their public servants. ".
CHAPTER III. - Amendment to Royal Decree No.185 of 9 July 1935
Art. 96. Article 38bis of Royal Decree No. 185 of 9 July 1935, inserted by section 153, 1°, of the Act of 22 March 1993, is replaced as follows:
"Art. 38bis.- The Banking and Financial Commission does not know any tax issues.
However, the Banking and Financial Commission denounces to the judicial authorities the special mechanisms for the purpose or effect of promoting tax evasion in the head of third parties established by a credit institution or an investment company which it supervises, when it is aware that these particular mechanisms constitute, in the head of these institutions or companies itself, as a perpetrator, co-author or accomplice, a tax offence criminally sanctioned. » .
CHAPTER IV. - Entry into force
Art. 97. As they change the rules of procedure:
- sections 11, 20 to 32, 42 to 44 and 49 of this Act produce their effects from the 1999 taxation year;
- sections 56 and 58 to 62 of this Act apply to tax taxes, interest and fines where their cause of evacuation occurred as early as 1^er January 1999.
Insofar as this Act in sections 24 and 33 confers a right of claim or to report a surtax referred to in section 376 of the Income Tax Code 1992, to the de facto separated spouse on the property of which the taxation on behalf of the other spouse is assessed, these provisions come into force upon publication of the Act.
Except for the application of the Income Tax Code 1992, the Income Tax Code and the Value-Added Tax Code, the appeals filed before the courts, the courts and other proceedings from 1^er January 1999 shall be subject to the procedural provisions as amended by this Act. However, proceedings pending as at 31 December 1998 will be continued and closed in accordance with the rules in force on that date.
Sections 347 to 350 of the Income Tax Code 1992, as they existed before being repealed by sections 14 to 17 of this Act, remain applicable to notices of rectification or imposition on an ex officio basis for which the procedure for consultation with the tax commission or notice board is not completed.
Section 13 of this Act is applicable from the 1999 taxation year.
The agreements entered into pursuant to Article 343 of the Income Tax Code 1992, as it existed before being repealed by Article 13 of this Act, however, leave their full effect for subsequent periods, without prejudice to the application of § 3 of that Article 343 and Article 368 of the same Code as it was drafted before its repeal by Article 26 of this Act.
Sections 81 and 82 of the Value-Added Tax Code, as they existed before being amended respectively by sections 52 and 54 of this Act, remain applicable to recovery shares and restitution shares of tax, interest and tax fines that are born before 1^er January 1999.
Section 95 produces its effects on 2 July 1997.
Section 34 of this Act, by repealing sections 377 to 392 of the Income Tax Code 1992, came into effect on 1^er March 1999. However, sections 377 to 392 of the Income Tax Code 1992, as they existed before their repeal by section 34 of this Act, remain applicable to appeals filed before that date. Articles 462 of the Income Tax Code 1992, 74, § 4, of the Value-added Tax Code, 207septies, § 4, of the Registration, Mortgage and Registry Code, 133nonies, § 4, of the Code of Succession Rights, 67nonies, § 4, of the Code of Stamp Rights and 207nonies, § 4, of the Code of Taxes assimilated to the stamp,
CHAPTER V. - Miscellaneous provisions
Art. 98. The Director of Contributions or the delegated official shall determine the claims as an administrative authority.
Art. 99. The King is empowered to amend the federal tax legislation by order deliberately in the Council of Ministers to amend the references made by this legislation to the names of the tax administrations, the duties and grades of certain agents of the Department of Finance.
Royal orders under paragraph 1^er will be subject to a confirmation bill that will be submitted immediately to the Legislative Chambers and tabled in the House of Representatives.
Promulgation of this law, let us order that it be clothed with the seal to the State and published by the Belgian Monitor.
Given in Brussels on 15 March 1999.
ALBERT
By the King:
{sig Me Minister of Justice}
T. VAN PARYS
Minister of Finance,
J.-J. VISEUR
Seal of the state seal:
Minister of Justice,
T. VAN PARYS
____
Note
(1) Parliamentary references:
House of Representatives
Regular session 1997-1998 and 1998-1999.
Parliamentary Documents - Bill No. 1341/1. - Amendments, no. 1341/2 to 1341/16. - Report, no. 1341/17. - Text adopted by the Finance and Budget Committee, No. 1341/18. - Amendments, No. 1341/19.- Text adopted in plenary and transmitted to the Senate, No. 1341/20. - Draft amended by the Senate, No. 1341/21. - Amendments, No. 1341/22. - Report, no. 1341/23. - Text adapted in plenary session and submitted to the Royal Sanction, No. 1341/24.
Annales de la chambre des représentants :
22 and 28 April 1998 and 2 and 4 March 1999.
Senate
Special meeting 1995
Parliamentary documents.- Decisions of the Parliamentary Committee for Consultation, No. 1-82/34, 36 and 38.
Regular session 1997-1998 and 1998-1999
Parliamentary Documents - Project transmitted by the House of Representatives, No. 1-966/1. - Amendments, no. 1-966/2 to 1-966/10. - Report, No. 1-966/11.- Text adopted by the Finance and Economic Affairs Committee, No. 1-966/12. - Amendments, n^bones 1-966/13 and 1-966/14. - Text amended by the Senate and referred to the House of Representatives, No. 1-966/15.
Annales of the Senate:
20-21 January 1999.