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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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belgiquelex.be - Carrefour Bank of Legislation

27 JUNE 2016. - An Act to amend the Program Act of 27 December 2004 and the Act of 7 January 1998 concerning the structure and rates of excise duty on alcohol and alcoholic beverages and to repeal the Royal Decree of 26 October 2015 to amend provisionally the Program Law of 27 December 2004 and the Royal Decree of 26 October 2015 to amend provisionally the law of 7 January 1998 concerning the structure and rates of alcoholic beverages rights



PHILIPPE, King of the Belgians,
To all, present and to come, Hi.
On the proposal of the Minister of Finance,
We stopped and stopped:
The Minister of Finance is responsible for presenting on our behalf to the House of Representatives the following bill:
Article 1er. This Act regulates a matter referred to in Article 74 of the Constitution.
CHAPTER 1er. - Amendments to the Programme Law
27 December 2004
Art. 2. In section 419 of the Program Law of 27 December 2004, last amended by the Program Law of 19 December 2014, item (e), (i), is replaced by the following:
"e) diesel fuel in NC codes 2710 19 41, 2710 19 45 and 2710 19 49 with sulphur weight content exceeding 10 mg/kg:
(i) used as fuel:
excise: 198,3148 euros per 1,000 litres at 15 ° C;
special excise charge: 233.4914 euros per 1,000 litres at 15 ° C;
Energy contribution: 14.836 euros per 1,000 litres at 15 ° C;".
Art. 3. In section 419 of the same Program Law, last amended by the Program Law of 19 December 2014, item (f), (i), is replaced by the following:
"(f) gasoil in NC code 2710 19 41 with a sulphur weight content not exceeding 10 mg/kg:
(i) used as fuel:
excise: 198,3148 euros per 1,000 litres at 15 ° C;
special excise fee: 218.3561 euros per 1,000 litres at 15 ° C;
Energy contribution: 14.836 euros per 1,000 litres at 15 ° C;".
Art. 4. In section 420 of the same Program Law, last amended by the Program Law of 23 December 2009, paragraph 3 is replaced by the following:
§ 3. 1 The special excise duty rate set out in 419, (e), (i) and (f), (i), for the waste of NC codes 2710 19 41, 2710 19 45 and 2710 19 49, will increase, for the period of 1er November 2015 to 31 December 2016, with a maximum amount of 33.29 euros per 1,000 litres at 15 ° C, for the period of 1er January 2017 until December 31, 2017, in a maximum amount of 34.60 euros per 1,000 litres at 15 ° C and for the period of 1er January 2018 until 31 December 2018, with a maximum amount of 50.00 euros per 1,000 litres at 15 ° C, according to the procedure determined as follows:
the special excise right will be increased from the first and during each reduction of the maximum price set by the programme contract for a regime of the selling prices of petroleum products concluded between the Belgian State and the oil sector, taking into account each time that the increase in the special excise right can only be equal to half of the decrease of the maximum price excluding VAT of the annual revenues taken up in the programme contract, being
In each maximum price decrease resulting in the rise of the special excise duty, the Minister of Finance publishes an official notice to the Belgian Monitor, mentioning the maximum price amount excluding T.V.A., the new special excise rate and its effective date.
2° The rate of special excise duty set out in section 419, (b) and (c) for unleaded gasoline of NC codes 2710 11 41, 2710 11 45 and 2710 11 49, decreases from 1er November 2015 until December 31, 2018, in accordance with the provisions and in accordance with the procedure determined as follows:
the right of special excise decreases when an increase in rate of 1° occurs, taking into account the following provisions:
(i) for the period 1er November 2015 until December 31, 2016, the first decrease in rates occurred only after the increase in rates at 1° reached an amount of 26.09 euros per 1,000 litres at 15° C;
(ii) in 2017, the first decrease in rates occurs only after the rate increase of 1° has reached 27.40 euros per 1,000 litres at 15° C;
(iii) in 2018, the first decrease in rates occurs only after the increase in rates at 1° has reached 42.80 euros per 1,000 litres at 15° C;
(iv) the decrease in rates is 3.17 times the amount of the increase in rates fixed according to the provisions taken at 1°.
In each decrease in the special excise duty, the Minister of Finance publishes an official notice to the Belgian Monitor, mentioning the amount of the increase in the special excise right established in accordance with the provisions of the 1st, the new rate of the special excise right established in accordance with the provisions of the 2nd and the effective date.
3° The provisions of 1° and 2° are no longer applied as the accises applicable to the guiding products for gasoline and gasoil are identical.
4° By derogation from Article 427, the King shall determine in a single royal decree valid for all increases in the special excise law established in accordance with the provisions of the 1st, the conditions and possible limits in which a taxation of the energy stocks put to consumption shall be carried out.
5° By derogation from Article 427, the King shall determine in a single royal decree valid for all reductions in the special excise duty established in accordance with the provisions of the 2°, the conditions and possible limits in which a refund of excise on the stocks of energy products put to consumption shall be effected.".
Art. 5. In article 429, § 5, of the same programme law, last amended by the programme law of 19 December 2014, the opening sentence of 1 is replaced by the following:
§ 5. (1) The gasoil referred to in section 419, (f), (i), may be exempted from the special excise duty of 79.0017 euros per 1,000 litres to 15° C. This amount is increased, during each increase in the special excise law as provided for in Article 420, § 3, to the amount of this increase. The exemption of the special excise duty is made by means of a refund, when this gasoil is used for".
CHAPTER 2. - Amendments to the law of 7 January 1998 concerning the structure and rates of excise rights on alcohol and alcoholic beverages
Art. 6. In section 5 of the law of 7 January 1998 concerning the structure and rates of excise rights on alcohol and alcoholic beverages, last amended by the Act of 30 July 2013, the following amendments are made:
1° in paragraph 1er, the words "Special excise right: 1,0540 EUR" are replaced by the words "Special excise right: 1,2110 EUR";
2° in paragraph 2, the amounts "1,2097 EUR", "1,2633 EUR", "1,3168 EUR", "1,3208 EUR" and "1,3744 EUR" are replaced respectively by the amounts "1,3462 EUR", "1,4044 EUR", "1,4624 EUR", "1,4710 EUR" and "1,5292 EUR".
Art. 7. In section 9 of the Act, last amended by the Program Act of 19 December 2014, the following amendments are made:
1° in paragraph 1er, first dash, under the title "south wines", the words "special excise right: 57,2440 EUR" are replaced by the words "special excise right: 74,9086 EUR";
2° in paragraph 1er, second dash, under the title "sparkling wines", the words "special excise right: 195,8775 EUR" are replaced by the words "special excise right: 256,3223 EUR";
3° in paragraph 3, the words "a special excise rate of 18,2049 EUR" are replaced by the words "a special excise rate of 23,9119 EUR".
Art. 8. In section 12 of the Act, last amended by the Program Act of 19 December 2014, the following amendments are made:
1° in paragraph 1er, first dash, under the title "Non-smooth drinks", the words "Special excise right: 57,2440 EUR" are replaced by the words "Special excise right: 74,9086 EUR";
2° in paragraph 1er, second dash, under the title "smooth drinks", the words "special excise right: 195,8775 EUR" are replaced by the words "special excise right: 256,3223 EUR";
3° in paragraph 3, the words "a special excise rate of 18,2049 EUR" are replaced by the words "a special excise rate of 23,9119 EUR".
Art. 9. In section 15 of the Act, last amended by the Program Act of 19 December 2014, the following amendments are made:
1° in paragraph 1er, the words "a special excise charge of 53,5886 EUR" are replaced by the words "a special excise charge of 90,8479 EUR";
2° in paragraph 2, the words "a special excise charge of 43,4233 EUR" are replaced by the words "a special excise charge of 71,4946 EUR";
3° in paragraph 3, a, the words "special excise right: 128,8512 EUR" are replaced by the words "special excise right: 189,1635 EUR";
4° in paragraph 3, b, the words "Special excise right: 148,6827 EUR" are replaced by the words "Special excise right: 208,9950 EUR".
Art. 10. In section 17 of the Act, last amended by the Program Law of 19 December 2014, the words "Special Excise Right: 1.901,5770 EUR" are replaced by the words "Special Excise Right: 2.769,6886 EUR".
CHAPTER 3. - Repeal and entry into force
Art. 11. The Royal Decree of 26 October 2015 provisionally amending the Program Law of 27 December 2004 and the Royal Decree of 26 October 2015 provisionally amending the Law of 7 January 1998 concerning the structure and rates of excise duty on alcohol and alcoholic beverages are withdrawn.
Art. 12. This Act produces its effects on 1er November 2015.
Given in Brussels, 27 June 2016.
PHILIPPE
By the King:
Minister of Finance,
Johan VAN OVERTVELDT