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18 DECEMBER 2015. - Act containing the adjustment of the Ways and Averages of the 2015 Budget Year (1)

PHILIPPE, King of the Belgians,
To all, present and to come, Hi.
The House of Representatives adopted and sanctioned the following:
We stopped and stopped:
Our Minister of Finance and our Minister of Budget are responsible for presenting the following bill on our behalf to the House of Representatives:
Article 1^er. This Act regulates a matter referred to in Article 74 of the Constitution.
Art. 2. Section 7 of the Act of 20 July 2015 adjusting the Ways and Means budget for the 2015 fiscal year is replaced by the following section:
Pursuant to Article 53, paragraph 1^er, 2°, of the special law of 16 January 1989 on the financing of communities and regions, as amended by the special law of 16 July 1993 to complete the federal structure of the State, by the special law of 13 July 2001 on the refinancing of communities and the extension of the fiscal powers of the regions, by the special law of 19 July 2012 on the fair financing of the Brussels Institutions and by the special law of 6 January 2014 on the reform of the financing of the regions and the
(a) the Act of 23 May 2000 establishing the criteria referred to in Article 39, § 2, of the same special law of 16 January 1989;
(b) the amount referred to in article 81quinquies, § 2, of the same special law of 16 January 1989, which is deducted from the assigned portion of the proceeds of the value added tax referred to in article 40quinquies of the same special law and attributed to the Flemish Community;
(c) the amount of transition referred to in Article 48/1, §§ 1 and 4, of the same special law of 16 January 1989 for the Flemish Community and for the French Community which is, in accordance with Article 48/1, § 5, of the same special law:
(1) deduct from the assigned portion of the income from the tax of the federal natural persons referred to in section 47/2 of the same special law and granted respectively to the Flemish Community and the French Community, if the transition amount is positive;
(2) added to the assigned portion of the product of the tax of the federal natural persons referred to in section 47/2 of the same special law and granted respectively to the Flemish Community and the French Community, if the transition amount is negative;
(d) the contribution of accountability referred to in section 65quinquies, the same special law of 16 January 1989 for the Flemish Community and the French Community, which is deducted from the assigned portion of the income of the tax of the federal natural persons referred to in section 47/2 of the same special law and granted respectively to the Flemish Community and the French Community;
(e) the final balance of the 2014 budget year's count of the assigned portions of the proceeds of the tax of natural persons and the proceeds of the T.V.A. referred to in sections 41 and 46 to 47bis of the same special law of 16 January 1989;
(f) the amount of funding for the 2015 budget year referred to in section 48/1, § 1^er, paragraphs 2 to 4, of the same special law of 16 January 1989, which is subtracted from the transitional amount of the Joint Community Commission referred to in section 48/1, § 1^erthe same special law of 16 January 1989, due to an amendment to the organization of certain institutions established in the bilingual region of Brussels-Capital;
transfers in respect of the assigned portions of the value added tax and the proceeds of the tax of the federal natural persons referred to in section 36 of the same special law are estimated for the 2015 fiscal year at $13,568,769,229 for the Flemish Community and $8,933,693,593 for the French Community.
Pursuant to Article 60 of the Law of 31 December 1983 of Institutional Reforms for the German-speaking Community, recently amended by the Law of 19 April 2014, and taking into account:
(a) the amount of transition referred to in article 58novodecies, § 1^erthe same Act of 31 December 1983 for the German-speaking Community, which is, in accordance with Article 58novodecies, § 3, of the same Law:
(1) deduct from the assigned portion of the income from the tax of the federal natural persons referred to in section 58nonies of the Act and granted to the German-speaking Community, if the transition amount is positive;
(2) added to the assigned portion of the product of the tax of the federal natural persons referred to in section 58nonies of the same special law and granted to the German-speaking Community, if the transition amount is negative;
(b) the contribution of accountability referred to in Article 60quater of the same Act of 31 December 1983 for the German-speaking Community, which is deducted from the assigned portion of the income of the tax of the federal natural persons referred to in Article 58nonies of the same Act and granted to the German-speaking Community;
(c) the final balance of the 2014 budget year's count of the federal general endowment referred to in sections 58 to 58septics, the same Act of 31 December 1983 and the final balance of the debit of that same fiscal year of the assigned portion of the tax of the natural persons referred to in section 58octies, of the same Act of 31 December 1983;
transfers in respect of the assigned portions of the value-added tax and the proceeds of the tax of the federal natural persons referred to in sections 58nonies to 58undecies of the same Act are estimated for the 2015 fiscal year at 143,330,302 EUR for the German-speaking Community.
Art. 3. Section 10 of the Act of 20 July 2015 adjusting the Ways and Means budget of the 2015 fiscal year is replaced by the following section:
Transfers referred to in sections 54/1 and 54/2 of the special law of 16 January 1989 relating to the financing of communities and regions, as amended by the special law of 16 July 1993 to complete the federal structure of the State, by the special law of 13 July 2001 concerning the refinancing of the communities and the extension of the tax powers of the regions, by the special law of 19 July 2012 on the fair financing of the Brussels Institutions and by the special law of 6 January 2014^er, of the same special law of 16 January 1989, after deduction of the tax reductions and tax credits referred to in Article 5/5, § 4, of the same special law, are estimated, for the fiscal year 2015, at 5,601,138,495 EUR for the Flemish Region, at 2,466,776,331 EUR for the Walloon Region and 786,080,030 EUR for the Brussels-Capital Region.
Art. 4. This Act comes into force on the day of its publication in the Belgian Monitor.
Promulgate this law, order that it be clothed with the seal of the State and published by the Belgian Monitor.
Given in Brussels on 18 December 2015.
PHILIPPE
By the King:
Minister of Finance,
J. VAN OVERTVELDT
The Minister of Budget,
Ms. S. WILMES
Seal of the state seal:
Minister of Justice,
K. GEENS.
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Note
(1) House of Representatives
(www.lachambre.be)
Documents: 54.1504 - 2015/2016
Full report: 17 December 2015