Key Benefits:
President of the Republic,
On the report of the Prime Minister and the Minister for Foreign Affairs,
Considering the Constitution, in particular articles 52 to 55;
Vu la Act No. 2010-1195 of 12 October 2010 authorizing the approval of the actor to the agreement between France and Belgium to avoid double taxation and to establish rules of mutual administrative and legal assistance with respect to income tax;
Vu le Decree No. 53-192 of 14 March 1953 amended on the ratification and publication of international commitments undertaken by France;
Vu le Decree No. 65-672 of 11 August 1965 publishing the agreement between France and Belgium to avoid double taxation and to establish rules of administrative and legal assistance with respect to income taxes of 10 March 1964;
Vu le Decree No. 73-1080 of 28 November 1973 issuing the amendment to the 10 March 1964 agreement between France and Belgium to avoid double taxation and to establish rules of mutual administrative and legal assistance in income tax, signed in Brussels on 15 February 1971;
Vu le Decree No. 2000-557 of 16 June 2000 issuing the amendment to the 10 March 1964 agreement between France and Belgium to avoid double taxation and to establish rules of mutual administrative and legal assistance in income tax, signed in Brussels on 8 February 1999;
Vu le Decree No. 2010-38 of 11 January 2010 publication of the amendment to the agreement between France and Belgium to avoid double taxation and to establish rules of mutual administrative and legal assistance with respect to income tax, signed in Brussels on 10 March 1964 and amended by the amendments of 15 February 1971 and 8 February 1999, signed in Brussels on 12 December 2008,
Decrete:
The amendment to the agreement between France and Belgium to avoid double taxation and to establish rules of mutual administrative and legal assistance with respect to income tax (and its additional protocol) signed in Brussels on 10 March 1964 and amended by the amendments of 15 February 1971, 8 February 1999 and 12 December 2008, signed in Brussels on 7 July 2009, will be published in the Official Journal of the French Republic.
The Prime Minister and the Minister for Foreign Affairs are responsible for the execution of this Order, which will be published in the Official Journal of the French Republic.
A V E N A N T
TO THE CONVENTION BETWEEN FRANCE AND BELGIOUS STRENGTHENING THE IMPOSAL DOUBLES AND TO BE AGAINST THE RULES OF ADMINISTRATIVE AND LEGAL ASSISTANCE OF IMPHODS ON REVENUS (ET SON PROTOCOLE ADDITIONNEL) SIGNED TO BRUSSELS on 10 MARCH 1964 AND MODIFIED BY THE AVENANTS OF 15 FEBRUARY 1971, 8 FEBRUARY 1999 AND 12 DECEMBER 2008
The Government of the French Republic,
and
The Government of the Kingdom of Belgium,
WHEREAS to amend Article 20 of the Convention between France and Belgium to avoid double taxation and to establish rules of mutual administrative and legal assistance in respect of income tax, signed in Brussels on 10 March 1964 and amended by two amendments of 15 February 1971 and 8 February 1999 (hereinafter referred to as "the Convention"), have agreed on the following provisions:
Article 1
The text of Article 20 of the Convention is as follows:
“Article 20
1. The competent authorities of the Contracting States shall exchange the information likely to be relevant to the application of the provisions of this Convention or for the administration or application of the domestic law relating to the taxes of any kind or denominations perceived by or on behalf of the Contracting States and, in respect of France, on behalf of its local authorities, to the extent that the taxation it provides is not contrary to the Convention. The exchange of information is not restricted by sections 1 and 2.
2. The information received under paragraph 1 by a Contracting State shall be kept secret in the same manner as the information obtained pursuant to the domestic legislation of that State and shall be communicated only to the persons or authorities (including the courts and administrative bodies) concerned by the establishment or collection of the taxes referred to in paragraph 1, by the procedures or prosecutions relating to such taxes, by the decisions on remedies relating to such taxes, or by the control of the above. These individuals or authorities only use this information for these purposes. They may disclose this information in public court hearings or judgments.
3. In no case shall the provisions of paragraphs 1 and 2 be construed as imposing on a Contracting State the obligation:
(a) take administrative measures derogating from its legislation and administrative practice or those of the other Contracting State;
(b) provide information that could not be obtained on the basis of its legislation or in the course of its normal administrative practice or those of the other Contracting State;
(c) provide information that would reveal a commercial, industrial, professional or commercial secret or information that would be contrary to public order.
4. If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use the powers available to it to obtain the information requested, even if it does not need it for its own tax purposes. The obligation contained in the previous sentence shall be subject to the limitations provided for in paragraph 3 unless such limitations are likely to prevent a Contracting State from communicating information solely because they do not have an interest in it in the national context.
5. In no case shall the provisions of paragraph 3 be construed as permitting a Contracting State to refuse to disclose information solely because the information is held by a bank, other financial institution, an agent or a person acting as an agent or trustee or because that information relates to the property rights of a person. In order to obtain this information, the tax administration of the requested Contracting State has the power to request the communication of information and to conduct investigations or hearings notwithstanding any contrary provision of its domestic tax legislation. »
Article 2
1. Each of the Contracting States shall notify the other of the completion of the procedures required for the implementation of this Advant. The latter will enter into force on the day on which the last notification is received.
2. The provisions of the Avenor shall apply to any related income, as the case may be, in any calendar year or year beginning on or after January 1 of the year immediately following the date of signature of the Avenor.
3. The Avenor will remain in force as long as the Convention.
IN WITNESS WHEREOF, the undersigned, duly authorized to do so, have signed the present Advant.
DONE in Brussels on 7 July 2009, in double copy in French and Dutch languages, both texts being equally authentic.
Done on 1 October 2013.
François Hollande
By the President of the Republic:
The Prime Minister,
Jean-Marc Ayrault
Minister of Foreign Affairs,
Laurent Fabius
For the Government
of the French Republic:
Christine Lagarde,
Minister of Economy,
industry and employment,
For the Government
of the Kingdom of Belgium:
Didier Reynders,
Minister of Finance
