An Act To Amend The Law Of 7 January 1998 On The Structure And Rates Of Excise Duty On Alcohol And Alcoholic Beverages And Repealing The Royal Decree Of October 26, 2015, Temporarily Changing The Law - And The Programme Law Of 27 December 2004

Original Language Title: Loi modifiant la loi-programme du 27 décembre 2004 et la loi du 7 janvier 1998 concernant la structure et les taux des droits d'accise sur l'alcool et les boissons alcoolisées et abrogeant l'arrêté royal du 26 octobre 2015 modifiant provisoirement la loi-

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Published the: 2016-06-30 Numac: 2016003227 finance FEDERAL PUBLIC SERVICE June 27, 2016. -Act to amend the programme law of 27 December 2004 and the law of 7 January 1998 on the structure and rates of excise duty on alcohol and alcoholic beverages and repealing the royal decree of 26 October 2015 amending temporarily the programme law of 27 December 2004 and royal decree of October 26, 2015 amending temporarily the law of 7 January 1998 on the structure and rates of excise duties on alcohol and drinks alcoholic PHILIPPE , King of the Belgians, all, present and future, A salvation.
On the proposal of the Minister of finance, we stopped and stop: the Minister of finance is responsible to present on our behalf in the House of representatives the Bill whose content follows: Article 1.
This Act regulates a matter referred to in article 74 of the Constitution.
Chapter 1.
-Changes in the programme law of 27 December 2004 art. 2. in article 419 of the programme law of 27 December 2004, amended last place by the programme law of December 19, 2014, point e), i), is replaced by the following: "(e) (gas oil falling within CN codes 2710 19 41, 2710 19 45 and 2710 19 49 with a content by weight of sulphur exceeding 10 mg/kg: i) used as a fuel" : excise duty: 198,3148 euros per 1 000 litres at 15 ° C;
special excise duty: 233,4914 euros per 1 000 litres at 15 ° C;
assessment on l ' energy: 14,8736 euros per 1 000 litres at 15 ° C; "."
Art. 3. in article 419 of the same programme law, amended lastly by the programme law of December 19, 2014, point f), i), is replaced by the following: "(f) (gas oil falling within CN code 2710 19 41 with a content by weight of sulphur not exceeding 10 mg/kg: i) used as fuel: excise duty: 198,3148 euros per 1 000 litres at 15 ° C;"
special excise duty: 218,3561 euros per 1 000 litres at 15 ° C;
assessment on l ' energy: 14,8736 euros per 1 000 litres at 15 ° C; "."
Art. 4. in article 420 of the same programme law, amended lastly by the programme law of December 23, 2009, paragraph 3 is replaced by the following: "§ § 3 3." (1) the rate of the special excise duty laid down in article 419, e), i) and f), i), for diesel codes NC 2710 19 41 and 2710 19 45 2710 19 49, will increase for the period of November 1, 2015 until 31 December 2016, maximum amount of 33,29 euros per 1 000 litres at 15 ° C, for the period from 1 January 2017 until 31 December 2017 a maximum amount of 34,60 euros per 1 000 litres at 15 ° C and for the period of January 1, 2018, until 31 December 2018, to a maximum amount of euros 50,00 per 1 000 litres at 15 ° C, according to the procedure determined as follows: the special excise duty will be increased from the first and at each reduction in maximum price fixed by the contract entered into a scheme of the retail price of petroleum products programme between the Belgian State and the oil sector, taking into account each time that the rise of special excise duty can only match half the reduction in the maximum of the price excluding VAT of guiding products resumed contract program, with the understanding that the annual increase may not exceed the amount set out in (1).
When every drop in maximum price resulting in the rise of special excise duty, the Minister of finance publishes an official notice in the Official Gazette, stating the amount of the maximum price excluding VAT, the new rate of special excise tax and the date of entry into force.
(2) the rate of the special excise duty laid down in article 419, b) and c) for unleaded of CN codes 2710 11 41, 2710 11 45 and 2710 11 49, decreases, from November 1, 2015 until 31 December 2018, in accordance with the provisions and under the procedure determined as follows: special excise tax decreases when an increase in rate laid down in the (1) occurs (, taking into account the following provisions: i) for the period from November 1, 2015 until 31 December 2016, the first decrease in rate occurs only after scheduled to 1 rate increase has reached a $ 26,09 euros per 1 000 litres at 15 ° C;
(ii) by 2017, the first rate reduction occurs only after the rate increase in 1 ° reached an amount of 27,40 EUR per 1 000 litres at 15 ° C;
(iii) in 2018, the first rate reduction occurs only after the rate increase in 1 ° reached an amount of 42,80 EUR per 1 000 litres at 15 ° C;
(iv) the decrease in rate amounted to 3.17 times the amount of the increase in rate set according to 1 °.
During every special excise duty reduction, the Minister of finance published an official notice in the Official Gazette, stating the amount of the increase in the special excise duty fixed in accordance with the provisions to 1 °, the new rate of special excise duty fixed in accordance with the provisions indicated in the 2nd and the date of entry into force.
(3) the provisions of (1) and (2) are more application as excise duties applicable to guiding products for gasoline and diesel are identical.
(4) by way of derogation to article 427, the King will determine in a single royal decree valid for any increase of the special excise duty established in accordance with the provisions to 1 °, conditions and any limits in which taxation of stocks of energy products released for consumption will be.
(5) by way of derogation to article 427, the King will determine in a single royal decree valid for all the cuts in the special excise duty established in accordance with the provisions taken over from the 2 °, conditions and any limits under which a refund of excise duty on energy products released for consumption stocks will be made. "."
Art. 5. in article 429, § 5, of the same programme law, amended lastly by the programme law of December 19, 2014, the introductory sentence of the 1 is replaced by the following: "§ § 5 5" ((1) gas oil referred to in article 419 f), i), may be granted an exemption from special excise tax in the amount of 79,0017 euros per 1 000 litres at 15 ° C. This amount is increased during each increase in the special excise duty as provided for in article 420, § 3, up to the amount of the increase. The special excise duty exemption is done using a refund, when this fuel is used to".
CHAPTER 2. -Amendments to the law of 7 January 1998 on the structure and rates of excise duty on alcohol and alcoholic beverages art. 6a article 5 of the law of 7 January 1998 on the structure and rates of excise duty on alcohol and alcoholic beverages, amended lastly by the law of July 30, 2013, the following changes are made: (1) in paragraph 1, the words "special excise duty: EUR 1,0540" shall be replaced by the words "right of special excise ": 1,2110 EUR";
(2) in paragraph 2, the amount "EUR 1,2097", "1,2633 EUR", "EUR 1,3168", "1,3208 EUR" and "EUR 1,3744" shall be replaced respectively by the amount "EUR 1,3462", "1,4044 EUR", "EUR 1,4624", "1.4710 EUR" and "EUR 1,5292".
Art. 7 A section 9 of the Act, amended lastly by the programme law of December 19, 2014, the following changes are made: (1) in paragraph 1, first indent, under the heading "wines" alone, the words "special excise duty: 57,2440 EUR" are replaced by the words "special excise duty: 74,9086 EUR";
(2) in paragraph 1, second indent, under the heading "wines" sparkling, the words "special excise duty: EUR 195,8775" shall be replaced by the words "special excise duty: 256,3223 EUR";
(3) in paragraph 3, the words "a rate of special excise duty of EUR 18,2049" shall be replaced by the words "a rate of special excise duty of EUR 23,9119".
Art.
8A. article 12 of the same Act, amended lastly by the programme law of December 19, 2014, the following changes are made: (1) in paragraph 1, first indent, under the heading "non sparkling beverages", the words "special excise duty: 57,2440 EUR" are replaced by the words "special excise duty: 74,9086 EUR";
(2) in paragraph 1, second indent, under the heading "sparkling beverages", the words "special excise duty: 195,8775 EUR" are replaced by the words "special excise duty: 256,3223 EUR";
(3) in paragraph 3, the words "a rate of special excise duty of EUR 18,2049" shall be replaced by the words "a rate of special excise duty of EUR 23,9119".
Art. 9. A section 15 of the Act, amended lastly by the programme law of December 19, 2014, the following changes are made: (1) in paragraph 1, the words "an excise special of 53,5886 EUR" are replaced by the words "an excise special of 90,8479 EUR";
(2) in paragraph 2, the words "an excise special of 43,4233 EUR" are replaced by the words "an excise special of 71,4946 EUR";
(3) in paragraph 3, a, the words "special excise duty: 128,8512 EUR" are replaced by the words "special excise duty: 189,1635 EUR";
(4) in paragraph 3, b, the words "special excise duty: EUR 148,6827" shall be replaced by the words "special excise duty: 208,9950 EUR".
Art. 10. in article 17 of the same Act, amended last by the programme law of December 19, 2014, the words "right

"special excise: 1.901,5770 EUR" are replaced by the words "special excise duty: 2.769,6886 EUR".
CHAPTER 3. -Repeal and coming into force art. 11. the order royal from October 26, 2015 temporarily modifying the programme law of 27 December 2004 and the royal decree of October 26, 2015 temporarily amending the law of 7 January 1998 on the structure and rates of excise duty on alcohol and alcoholic beverages are removed.
Art. 12 this Act takes effect November 1, 2015.
Given in Brussels, on 27 June 2016.
PHILIPPE by the King: the Minister of finance, Johan VAN OVERTVELDT

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