Projet de loi modifiant l'article 80, alinéa 1er, du Code des droits de succession.
General information ¶
- Submitted by
- PS | SP MR Open Vld Vooruit Purple Ⅰ
- Submission date
- June 7, 2004
- Official page
- Visit
- Status
- Adopted
- Requirement
- Simple
- Subjects
- inheritance law of succession indirect tax nationality of legal persons legal person
Voting ¶
- Voted to adopt
- CD&V Vooruit Ecolo LE PS | SP Open Vld MR
- Voted to reject
- FN
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Discussion ¶
July 15, 2004 | Plenary session (Chamber of representatives)
Full source
Rapporteur Bart Tommelein ⚙
Mr. Speaker, (...) in order to respond to a notice of breach and to a reasoned report of breach by the European Commission. In order to comply with European law, all legal persons having either their registered office or their head office or their main establishment in one of the Member States of the European Economic Area should be treated equally in the context of the application of Article 80(1) of the Code of Succession Rights.
The draft law ends the current rule that only Belgian legal entities can obtain suspension of payment of succession rights if the validity of a legacy to a legal person requires the consent of the government.
The bill is of a purely technical nature and has no budgetary impact. It was unanimously adopted by the committee.