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28 FEBRUARY 1999. - An Act to amend the Act of 28 December 1983 on the flow of spirituous beverages and the patent fee to establish a college of arbitrators (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 77 of the Constitution.
Art. 2. Section 19 of the Act of 28 December 1983 on the flow of spirituous beverages and the patent fee is replaced by the following provision:
“Art. 19. § 1^er. A panel of arbitrators is called upon to decide in the event of a dispute on the tax base of the places and premises assigned to the operation of a beverage flow. This college is constituted in all the municipalities where there is an office of accises. It consists of two experts, the first designated by the tax debtor, the second in the person of the competent civil servant of the cadastre administration.
§ 2. In the event that the Grievor does not accept the amount of the cadastral income that was notified to the Grievor, the Grievor shall, at the same time as the claim that the Grievor introduces, request the expertise of the building or of the part of the building that the Grievor assigns to the operation of his beverage flow, and designate the immovable expert he has chosen.
If the claimant fails to designate his expert within one month of the notification, his claim is considered unfavourable.
If the experts do not agree on the fixing of the plate which is to be used as a basis for the calculation of the patent fee, the dispute shall be submitted to a third arbitrator, chosen from among the members of the Professional Institute of Jurified Expert Geometers (IPG) and designated by the Justice of the Peace of the Debit to Expertise on the request of the competent civil servant of the administration of the cadastre.
The third arbitrator shall hear the experts before rendering his decision.
§ 3. The experts and the third-party arbitrator shall be chosen in accordance with the provisions of articles 828, 829, 830 and 966 of the Judicial Code. They must be domiciled in the jurisdiction of the court where the building is located to be examined.
§ 4. Before taking office, the experts and the third arbitrator shall, before the justice of the peace of the court referred to in § 3, take the following oath:
"I swear to take a decision on matters that will be submitted to me in all conscience, without anyone's consent and according to the provisions of the law, and to keep the secret of all findings related to litigation. "
The oath is valid for all the expertise performed within twelve months of its performance.
§ 5. Experts and, possibly, the third-party arbitrator involved in the assessment of the tax base of the locations and premises assigned to the operation of a beverage debit are entitled to compensation for which the King fixes the amount, as well as, where applicable, to travel expenses calculated in accordance with the civil tariff.
Assessment fees, including travel expenses, are charged:
1° of the debtor, if the amount of the tax established by the expertise is equal to or greater than that established by the competent official of the administration of the cadastre;
2° of the Treasury, if the tax base established by the expertise does not exceed that indicated by the tax debtor;
3° of the two interested parties who each support one-half of them, if the tax base established by the expertise is between that indicated by the debtor and that fixed by the competent civil servant of the administration of the cadastre.
§ 6. Experts must make their decisions within 30 days of the date of the college's training.
In the event of disagreement between experts, the designated third-party arbitrator shall render his decision within sixty days of the same date.
Art. 3. This Act produces its effects on 1^er January 1999.
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 28 February 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) Session 1997-1998
House of Representatives
Documents. - 1639:
- No. 1: Bill.
- No. 2: Amendment.
- Number three: Mr. Meureau's report.
- No. 4: Text adopted by the commission (Article 78 of the Constitution).
- No. 5: Text adopted by the commission (art. 77 of the Constitution).
- N 6-8: Amendments.
- No. 9: Articles adopted in plenary session.
- No. 10: Text adopted in plenary and transmitted to the Senate.
Session 1998-1999
House of Representatives
Documents. - 1825:
- No. 1: Text adopted in plenary and transmitted to the Senate.
Annales. - 18 and 19 November 1998.
Senate
Documents. - 1-1160:
- No. 1: Project transmitted by the House of Representatives.
- Number two: Report.
- No. 3: Text adopted in commission.
- No. 4: Text adopted in plenary and subject to Royal Assent.
Annales. - 3 and 4 February 1999.