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23 MARCH 1999. - Judicial Organization in Tax Matters Act (1)

ALBERT II, King of the Belgians,
To all, present and to come, Hi.
The Chambers adopted and We sanction the following:
CHAPTER I. - General provision
Article 1^er. This Act regulates a matter referred to in Article 77 of the Constitution.
CHAPTER II. - Amendments to the Judicial Code
Art. 2. § 1^er. In section 42, 1°, of the Judicial Code, the words "at the competent minister's office to know about it" are replaced by the words "at the competent minister's office to know it or at the office of the official designated by the official".
§ 2. Article 705, paragraph 1^er, of the same Code, is supplemented by the words "or the grievor's office designated by him".
Art. 3. In article 191 of the same Code, a paragraph 2bis is inserted, as follows:
“§ 2bis. In the event of a vacancy in a court of first instance, the Minister of Justice may indicate that the vacancy is attributed to a candidate who justifies a knowledge specializing in his or her titles or experience. These titles and experiences are reviewed by the appointment and designation commission referred to in section 259bis-8. »
Art. 4. Article 569, paragraph 1^er, of the same Code, is supplemented by the following 32°:
"32° of disputes over the application of a tax law. »
Art. 5. In section 603 of the same Code, 1° and 3°, the last point having been inserted by the law of 23 December 1986 and replaced by the law of 24 December 1996, are repealed.
Art. 6. Section 617 of the same Code, as amended by the Act of 29 November 1979 and by the Act of 11 July 1994, is supplemented by the following paragraph:
"The judgments rendered by the court of first instance in disputes relating to the application of a tax law are always subject to appeal. »
Art. 7. Section 632 of the same Code is replaced by the following provision:
"Art. 632. - Any contestation relating to the application of a tax law is within the jurisdiction of the judge who sits at the seat of the Court of Appeal in the jurisdiction of the office where the collection has been or must be made or, if the dispute has no connection with the collection of a tax, in the jurisdiction of which the tax service that has taken the disputed disposition is established. However, when the proceedings are in German, the Eupen Court of First Instance is solely competent.
The King may designate, within the jurisdiction of the Court of Appeal, other judges who are in dispute with respect to the application of a tax law. It determines the territory on which the judge exercises his jurisdiction. »
Art. 8. In article 728 of the same Code, a paragraph 2bis, as follows, is inserted between paragraphs 2 and 3:
Ҥ 2bis. At the specific request of the taxpayer or his or her lawyer, made by a finding, the judge may hear in his or her written or oral explanations at the hearing the accounting expert, the professional accountant or the business reviewer chosen by the taxpayer. The use of the accounting expert, the professional accountant or the business reviewer is subject to the judge's assessment that appreciates the opportunity to make such a consultation that may be limited to factual elements or issues related to the application of the accounting law.
The accounting expert, the professional accountant or the business reviewer referred to in the preceding paragraph is the person who usually deals with the taxpayer's accounting, or who contributed to the development of the tax return, or who intervened alongside the taxpayer in the administrative claim procedure. »
Art. 9. In Book IV of Part IV of the Code, a chapter XXIV containing articles 1385decies and 1385undecies is inserted, and as follows:
“Chapter XXIV. - Disputes regarding the application of a tax law
Art. 1385decies. - Against the tax administration, and in the disputes referred to in Article 569, paragraph 1^er32°, the application is filed by contradictory request.
The title Vbis of Book II of Part IV is applied, except for articles 1034ter, 3°, and 1034quater.
A copy of the contested decision must be attached to each copy of the request or citation, barely invalid.
Where a prior administrative appeal is organized by or under the Act and the administrative authority has not yet made a decision, a copy of the administrative appeal and the acknowledgement of receipt of the appeal must, by derogation from paragraph 3, be attached.
Art. 1385undecies. - Against the tax administration, and in the disputes referred to in Article 569, paragraph 1^er, 32°, the action is only allowed if the applicant has first introduced the administrative remedy organized by or under the law.
The action shall be commenced no later than six months after the date of receipt of the administrative appeal in the event that the appeal was not the subject of a decision and, as soon as it is due, no later than three months after the notification of the decision on administrative appeal.
The six-month period referred to in paragraph 2 is extended by three months when the contested taxation was established by the administration on its own. »
CHAPTER III. - Amendment to the Code of Criminal Investigation
Art. 10. Section 29, paragraph 2, of the Code of Criminal Investigation, inserted by the Act of 4 August 1986 and amended by the Act of 28 December 1992, is replaced by the following paragraph:
"However, officials of the Administration of Direct Contributions, officials of the Administration of Value-added Tax, Registration and Areas, officials of the Administration of Special Tax Inspection and officials of the Administration of Taxation of Business and Revenues, cannot, without authorization from the Regional Director of which they depend, bring to the attention of the Crown's prosecutor the criminal acts punishable under tax laws. »
CHAPTER IV. - Transitional provision
Art. 11. Proceedings pending before courts, courts and other bodies, including remedies that may be brought against their decisions, will be prosecuted and closed in accordance with the rules in force before 1^er March 1999.
By derogation from section 1385undecies of the Judicial Code, inserted by section 9 of this Act, the possibility of bringing an action not earlier than six months or nine months after the date of receipt of the administrative appeal in the event that the appeal has not been the subject of a decision, is not applicable where the appeal relates to taxation in respect of the taxation year 1998 or an earlier taxation exercise, This provision is not applicable to claims that are still pending at the administration and that have not been the subject of any decision as of March 31, 2001.
Where the appeal period referred to in section 379 of the Income Tax Code 1992, as it existed before being repealed by section 34 of the Tax Disputes Act of 15 March 1999, is not expired on the date of 1^er March 1999, the appeal referred to in article 1385decies of the Judicial Code, inserted by section 9 of this Act, may be filed within three months of notification of the decision on administrative appeal.
Until all of the provisions of sections 45 and 46 of the Act of 22 December 1998 amending certain provisions of the second part of the Judicial Code concerning the Supreme Council of Justice, the appointment and designation of magistrates and establishing a system of assessment for magistrates, the notice committees previously established under section 259ter of the Judicial Code render the notices provided for in paragraph 2bis new of the Judicial Code
Promulgation of this law, let us order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 23 March 1999.
ALBERT
By the King:
Minister of Justice,
T. VAN PARYS
Minister of Finance,
J.-J. VISEUR
Seal of the state seal:
Minister of Justice,
T. VAN PARYS
Notes
(1) Parliamentary references.
Regular session 1997-1998 and 1998-1999.
House of Representatives.
Parliamentary documents. - Bill No. 1342/1. - Amendments, n^bones 1342/2 to 1342/6. - Opinion of the Council of State, No. 1342/7. - Amendments, n^bones 1342/8 to 1342/15. - Report, no. 1342/16. - Text adopted by the Finance and Budget Commission, No. 1342/17. - Amendments, n^bones 1342/18 and 1342/19. - Text adopted in plenary and transmitted to the Senate, No. 1342/20. - Draft amended by the Senate, No. 1342/21. - Amendment No. 1342/22. - Report, no. 1342/23. - Text adopted by the Commission, No. 1342/24. - Amendment, No. 1342/25. - Articles adopted in plenary session, No. 1342/26. - Text adopted in plenary and transmitted to the Senate, No. 1342/27.
Annales de la Chambre des représentants : 22 et 28 avril 1998 et 2, 4 et 11 mars 1999.
Senate.
Parliamentary documents. - Project transmitted by the House of Representatives, No. 1-967/1. - Amendments, n^bones 1-967/2 to 1-967/9. - Report made on behalf of the Finance and Economic Affairs Committee, No. 1-967/10. - Text adopted by the Commission, No. 1-967/11. - Amendments, No. 1-967/12. - Supplementary report, No. 967/13. - Text adopted by the Committee after reference by the plenary meeting, No. 1-967/14. - Text amended by the Senate and referred to the House of Representatives, No. 1-967/15. - Draft revised by the House of Representatives, No. 1-967/16. - Report, no. 1967/17. - Text adopted by the Finance and Economic Affairs Committee. - 1-967/18. - Text adopted in plenary and submitted to the Royal Sanction, No. 1-967/19.
Annales du Senate: January 20-21, 1999 and March 18, 1999.