Proposition 53K2548

Logo (Chamber of representatives)

Projet de loi portant assentiment au Protocole complémentaire entre le Royaume de Belgique et la Banque internationale pour la reconstruction et le développement, signé à Bruxelles le 28 février 2005.

General information

Submitted by
The Senate
Submission date
Oct. 10, 2012
Official page
Visit
Status
Adopted
Requirement
Simple
Subjects
World Bank international civil servant international agreement tax-free allowance

Voting

Voted to adopt
CD&V Vooruit LE PS | SP Open Vld N-VA LDD MR VB
Abstained from voting
Groen Ecolo

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Discussion

Jan. 24, 2013 | Plenary session (Chamber of representatives)

Full source


President André Flahaut

by Mr. Roel Deseyn, rapporteur, refers to his written report.


Bruno Valkeniers VB

Mr. Speaker, in essence, we have no problem with the approval of the bill approving the Additional Protocol between the Kingdom of Belgium and the International Bank for Reconstruction and Development, but I think that the House is quite lightly confronted with the concerns of the State Council, which stated that the delegation of a number of powers to ministers is incompatible with the Constitution.

The principle of legality in tax matters implies that the legislator — which we are — must establish all the essential elements on the basis of which the tax liability of the taxable persons can be determined. The granting of that power to the government or to a minister is unconstitutional, according to the Council of State.

As a single counterargument, the proposers of the draft law have argued that the delegation of powers is limited and therefore not incompatible with the Constitution. In other words, a little against the Constitution may be in this country. We knew this for a long time, but it is good that it is confirmed again.