Posted the: 1999-03-27 Numac: 1999003181 Ministry of finance 23 March 1999. -Law on judicial organization in tax matters (1) ALBERT II, King of the Belgians, to all, present and to come, hi.
The Chambers have adopted and we endorse the following: chapter I:. -Available general Article 1.
This Act regulates a matter referred to in article 77 of the Constitution.
CHAPTER II. -Changes of Code judiciary art. 2 § 1. Article 42, 1 °, of the Judicial Code, the words "the office of the Minister responsible for" are replaced by the words ' the cabinet of the Minister for"or an official designated by the office.
2. Section 705, paragraph 1, of the Code, is supplemented by the words "or an official designated by the office".
S. 3 article 191 of the same Code, there shall be inserted a § 2A, as follows: "§ 2A.» In case of publication of a vacancy with a Court of first instance, the Minister of Justice may indicate that the vacant seat is awarded to a candidate who has specialized knowledge by his or her experience.
These titles and experience are reviewed by the commission appointment and designation referred to in article 259a-8. » Art. 4. article 569, paragraph 1, of the Code, is complemented by the following 32 °: "32 ° of disputes relating to the application of a tax bill."
5A Section 603 of the same Code, 1 ° and 3 °, this last point having been inserted by the law of 23 December 1986 and replaced by the law of 24 December 1996, are repealed.
S. 6. article 617 of the same Code, amended by the law of 29 November 1979 and by the Act of 11 July 1994, is supplemented by the following subparagraph: "the judgments of the Court of first instance in disputes relating to the application of a tax law are still subject to appeal."
S. 7. article 632 of the Code is replaced by the following provision: «art.» 632 - any dispute relating to the application of a tax law is the competence of the judge sitting in the seat of the Court of appeal in whose jurisdiction is located the office where perception has been or shall be made or, if the dispute has no connection with the levying of a tax, in whose jurisdiction is established the service of taxation that took the impugned provision. However, when the procedure is in German language, the Court of first instance in Eupen is only qualified.
The King may appoint other judges who know of disputes relating to the application of tax legislation within the jurisdiction of the Court of appeal. It determines the territory over which the judge exercises its jurisdiction. » Art. 8 section 728 of the same Code, a § 2A, worded as follows, shall be inserted between §§ 2 and 3: ' § 2A.» At the express request of the taxpayer or his lawyer, formed by way of conclusions, the judge may hear in its written or verbal explanations at the hearing the accountant, the professional accountant or the company auditor chosen by the taxpayer. The use of the accountant to the professional accountant or the company auditor is subject to the discretion of the judge who appreciates the opportunity to carry out similar consultation which cannot relate to factual elements or on questions relating to the application of the accounting law.
The accountant, the professional accountant or the company auditor referred to in the preceding paragraph means the person dealing with usually accounting of the taxpayer, which contributed to the development of the contested tax declaration, or intervened on the side of the taxpayer in the procedure of administrative complaint. » Art. 9. to book IV of part IV of the same Code is inserted a chapter XXIV containing articles 1385decies and 1385undecies, and read as follows: ' chapter XXIV '. -Disputes concerning the application of a law of tax s. 1385decies. - against the IRS and in disputes referred to in article 569, paragraph 1, 32 °, the request is introduced by inconsistent application.
Title Vbis of book II of the fourth part shall apply, with the exception of articles 1034ter, 3 °, and 1034quater.
A copy of the contested decision shall be attached to each copy of the query or the quotation, on pain of nullity.
When an administrative prerequisite is organized by or under the Act and the administrative authority has not yet taken a decision, a copy of the administrative appeal and the acknowledgement of this remedy, by way of derogation from paragraph 3, must be attached.
1385undecies. - against the IRS and in the disputes referred to in article 569, paragraph 1, 32 °, the action is only allowed if the applicant brought before the administrative action organized by or under the Act.
The action is commenced at the earliest six months after the date of receipt of the administrative appeal to the case where this remedy did not object a decision and, under penalty of forfeiture, at the latest within a period of three months from the notification of the decision to the administrative appeals.
The period of six months referred to in paragraph (2) is extended by three months when the impugned taxation has been prepared ex officio by the administration. » CHAPTER III. -Amendment to the Code of criminal procedure art. 10. article 29, paragraph 2, of the Code of criminal procedure, inserted by the law of August 4, 1986 and amended by the law of 28 December 1992, is replaced by the following subparagraph: "However, officials of Administration des contributions directes, officials of the Administration of value added tax, registration and domains, officials of the Administration of the special tax inspectorate and officials of the Administration of the business taxation revenues. may not, without permission of the regional director they depend, bring to the attention of the Prosecutor criminal offences under the tax laws and by-laws adopted in implementation thereof.
' CHAPTER IV. -Disposition transitional art. 11. cases pending before the courts, the courts and other authorities, including legal remedies that may be lodged against their decisions, will be continued and completed in accordance with the rules in force before 1 March 1999.
By way of derogation from article 1385undecies of the Judicial Code, inserted by article 9 of this Act, the opportunity to bring an action at the earliest six months or nine months after the date of receipt of the administrative appeal in case this remedy did not the subject of a decision, is not applicable where this use concerns with a tax related to the tax year 1998 or a prior taxation year with respect to taxes on income and taxes compared to income taxes. This provision is not applicable to claims that are still pending at the administration and no will is the subject of any decision to March 31, 2001.
When the appeal period referred to in article 379 of the 1992 income tax Code, as it existed before be repealed by article 34 of the Act of 15 March 1999 on the litigation in tax matters, is not expired at the date of March 1, 1999, the use referred to in article 1385decies of the Judicial Code, inserted by section 9 of this Act can be brought within a period of three months from the notification of the decision to the administrative appeal.
Until the entry into force of all the provisions of articles 45 and 46 of the Act of 22 December 1998 amending certain provisions of the second part of the Code of judicial procedure concerning the Higher Council of Justice, the appointment and the appointment of magistrates and introducing an evaluation system for judges, committees of the opinion previously established under former article 259ter of the Judicial Code make the notice referred to in new paragraph 2A of article 191 of the Code of judicial procedure on the qualifications and experience of candidates.
Promulgate this Act, order that it self under the seal of the State and published by le Moniteur.
Given in Brussels, on 23 March 1999.
ALBERT by the King: the Minister of Justice, T. VAN PARYS the Minister of finance, j.. VIEWFINDER sealed with the seal of the State: the Minister of Justice, T. VAN PARYS Notes (1) Parliamentary References.
Regular session 1997-1998 and 1998-1999.
House of representatives.
-Bill, no. 1342/1. -Amendments, 1342/2 to 1342/6. -Notice of the State Council, no. 1342/7. -Amendments, 1342/8-1342/15. -Report, no. 1342/16. -Text adopted by the Committee on finance and the Budget, no. 1342/17. -Amendments Nos. 1342/18 and 1342/19. -Text adopted in plenary meeting 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, no. 1342/26. -Text adopted in plenary meeting and transmitted to the Senate, no. 1342/27.
Annals of the House of representatives: 22 and 28 April 1998 and 2, 4 and 11 March 1999.
Parliamentary papers. -Draft transmitted by the House of representatives, n ° 1-967/1. -Amendments, Nos. 1-967/2 to 1 - 967/9. -Report on behalf of the Committee of finance and Economic Affairs No. 1-967/10.
-Text adopted by the commission, no. 967/1-11. -Amendments, no. 1-967/12. -Supplementary report, no. 967/13. -Text adopted by the commission after referral by the plenary, no. 1-967/14. -Text
amended by the Senate and returned to the House of representatives, n ° 1-967/15. -Project réamendé by the House of representatives, n ° 1 - 967/16. -Report, n ° 1967/17. -Text adopted by the Committee on finance and economic affairs. -1 - 967/18. -Text adopted in plenary and subject to Royal assent, session No. 1-967/19.
Annals of the Senate: 20 and 21 January 1999 and 18 March 1999.